Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-7 - EXEMPTIONS
Section 12D-7.002 - Exemption of Household Goods and Personal Effects
Universal Citation: FL Admin Code R 12D-7.002
Current through Reg. 50, No. 187; September 24, 2024
Only household goods and personal effects of the taxpayer which are actually employed in the use of serving the creature comforts of the owner and not held for commercial purposes are entitled to the exemption provided by section 196.181, F.S. "Creature comforts" are things which give bodily comfort, such as food, clothing and shelter. Commercial purposes includes owning household goods and personal effects as stock in trade or as furnishings in rental dwelling units.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 196.181 FS.
New 10-12-76, Formerly 12D-7.02, Amended 12-31-98.
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
