Florida · Regulations
12A-1 — SALES AND USE TAX
101 sections
101 sections
- 12A-1.001, F.A.C.12A-1.001. Specific Exemptions
- 12A-1.002, F.A.C.12A-1.002. Practitioners of the Healing ArtsRepealed
- 12A-1.003, F.A.C.12A-1.003. Sales of Several Items to the Same Purchaser at the Same TimeRepealed
- 12A-1.004, F.A.C.12A-1.004. Sales Tax BracketsRepealed
- 12A-1.005, F.A.C.12A-1.005. Admissions
- 12A-1.006, F.A.C.12A-1.006. Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property
- 12A-1.007, F.A.C.12A-1.007. Aircraft, Boats, Mobile Homes, and Motor Vehicles
- 12A-1.008, F.A.C.12A-1.008. Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals
- 12A-1.009, F.A.C.12A-1.009. Receipts from Services Rendered for Exterminating and Pest Control
- 12A-1.010, F.A.C.12A-1.010. Receipts from Sales by Barber Shops and Beauty Shops
- 12A-1.0011, F.A.C.12A-1.0011. Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations
- 12A-1.011, F.A.C.12A-1.011. Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice
- 12A-1.012, F.A.C.12A-1.012. Repossessed Merchandise and Bad Debts
- 12A-1.014, F.A.C.12A-1.014. Refunds and Credits for Sales Tax Erroneously Paid
- 12A-1.0015, F.A.C.12A-1.0015. Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
- 12A-1.015, F.A.C.12A-1.015. Industrial GasesRepealed
- 12A-1.016, F.A.C.12A-1.016. Sales; Installation Charges
- 12A-1.017, F.A.C.12A-1.017. Finance and Interest Charges and Carrying Charges on Installment Sales
- 12A-1.018, F.A.C.12A-1.018. Trade and Cash Discounts
- 12A-1.020, F.A.C.12A-1.020. Licensed Practitioners; Drugs, Medical Products and Supplies
- 12A-1.021, F.A.C.12A-1.021. Prosthetic and Orthopedic Appliances
- 12A-1.022, F.A.C.12A-1.022. Federal Excise Taxes, Gross Receipts Tax, and Other Fees
- 12A-1.023, F.A.C.12A-1.023. Linen Supply
- 12A-1.024, F.A.C.12A-1.024. Fabrication of Tangible Personal Property for Others
- 12A-1.025, F.A.C.12A-1.025. Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, OfficesRepealed
- 12A-1.027, F.A.C.12A-1.027. Printing of Tangible Personal Property
- 12A-1.029, F.A.C.12A-1.029. Labels and Other Printed Matter Sold to ManufacturersRepealed
- 12A-1.032, F.A.C.12A-1.032. Computer Software
- 12A-1.033, F.A.C.12A-1.033. Sales of Manuscripts
- 12A-1.034, F.A.C.12A-1.034. Promotional Materials Exported from this State
- 12A-1.035, F.A.C.12A-1.035. Funerals; Related Merchandise and Services
- 12A-1.036, F.A.C.12A-1.036. Furniture and Storage Warehousemen
- 12A-1.037, F.A.C.12A-1.037. Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services
- 12A-1.038, F.A.C.12A-1.038. Consumer's Certificate of Exemption; Exemption Certificates
- 12A-1.039, F.A.C.12A-1.039. Sales for Resale
- 12A-1.040, F.A.C.12A-1.040. Containers and Other Packaging Materials; Gift Wrapping
- 12A-1.041, F.A.C.12A-1.041. Photographers and Photo Finishers; Sales by Public Officials of Public Records
- 12A-1.042, F.A.C.12A-1.042. Dry Cleaners and Laundries
- 12A-1.043, F.A.C.12A-1.043. Manufacturing
- 12A-1.044, F.A.C.12A-1.044. Vending Machines
- 12A-1.045, F.A.C.12A-1.045. Transportation Charges
- 12A-1.047, F.A.C.12A-1.047. Florists
- 12A-1.048, F.A.C.12A-1.048. Sale of Agricultural Products
- 12A-1.049, F.A.C.12A-1.049. Sales of Animals
- 12A-1.051, F.A.C.12A-1.051. Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property
- 12A-1.053, F.A.C.12A-1.053. Electric Power and Energy
- 12A-1.055, F.A.C.12A-1.055. Sale or Discontinuation of BusinessRepealed
- 12A-1.056, F.A.C.12A-1.056. Tax Due at Time of Sale; Tax Returns and Regulations
- 12A-1.057, F.A.C.12A-1.057. Alcoholic and Malt Beverages
- 12A-1.059, F.A.C.12A-1.059. Fuels
- 12A-1.060, F.A.C.12A-1.060. Registration
- 12A-1.061, F.A.C.12A-1.061. Rentals, Leases, and Licenses to Use Transient Accommodations
- 12A-1.062, F.A.C.12A-1.062. Information Services
- 12A-1.063, F.A.C.12A-1.063. Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining
- 12A-1.064, F.A.C.12A-1.064. Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce
- 12A-1.065, F.A.C.12A-1.065. Sales to Banks
- 12A-1.066, F.A.C.12A-1.066. Auctioneers, Agents, Brokers and Factors
- 12A-1.067, F.A.C.12A-1.067. Pawnbrokers
- 12A-1.068, F.A.C.12A-1.068. Tire RecappingRepealed
- 12A-1.070, F.A.C.12A-1.070. Leases and Licenses of Real Property; Storage of Boats and AircraftRepealed
- 12A-1.0071, F.A.C.12A-1.0071. Boats Temporarily Docked in Florida
- 12A-1.071, F.A.C.12A-1.071. Rentals, Leases, or License to Use Tangible Personal Property
- 12A-1.072, F.A.C.12A-1.072. Advertising Agencies
- 12A-1.073, F.A.C.12A-1.073. Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage
- 12A-1.074, F.A.C.12A-1.074. Trade-Ins
- 12A-1.075, F.A.C.12A-1.075. DepositsRepealed
- 12A-1.076, F.A.C.12A-1.076. Sales of Articles of Clothing, Clothing Accessories, and Jewelry
- 12A-1.077, F.A.C.12A-1.077. Free Merchandise
- 12A-1.080, F.A.C.12A-1.080. Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
- 12A-1.081, F.A.C.12A-1.081. Consignment Sales
- 12A-1.085, F.A.C.12A-1.085. Exemption for Qualified Production Companies
- 12A-1.087, F.A.C.12A-1.087. Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
- 12A-1.089, F.A.C.12A-1.089. Gift Certificates
- 12A-1.090, F.A.C.12A-1.090. Tax Liens, Garnishment and Jeopardy AssessmentsRepealed
- 12A-1.0091, F.A.C.12A-1.0091. Cleaning Services
- 12A-1.091, F.A.C.12A-1.091. Use Tax
- 12A-1.0092, F.A.C.12A-1.0092. Detective, Burglar Protection, and Other Protection Services
- 12A-1.094, F.A.C.12A-1.094. Public Works Contracts
- 12A-1.096, F.A.C.12A-1.096. Industrial Machinery and Equipment for Use in a New or Expanding Business
- 12A-1.097, F.A.C.12A-1.097. Public Use Forms
- 12A-1.103, F.A.C.12A-1.103. Remote Sales; Marketplaces
- 12A-1.104, F.A.C.12A-1.104. Sales of Property to be Transported to a Cooperating StateRepealed
- 12A-1.105, F.A.C.12A-1.105. Service Warranties
- 12A-1.107, F.A.C.12A-1.107. Community Contribution Tax Credit
- 12A-1.108, F.A.C.12A-1.108. Exemption for Data Center Property
- 12A-1.109, F.A.C.12A-1.109. Florida Sales Tax Credit Scholarship Program for Commercial Rental PropertyRepealed
- 12A-1.110, F.A.C.12A-1.110. Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program
- 12A-1.111, F.A.C.12A-1.111. Department of Revenue Electronic Database
- 12A-1.0115, F.A.C.12A-1.0115. Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies
- 12A-1.116, F.A.C.12A-1.116. Florida Farm Tax Exempt Agricultural Materials Card
- 12A-1.117, F.A.C.12A-1.117. Annual Back-to-School Sales Tax Holiday
- 12A-1.0141, F.A.C.12A-1.0141. Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund ProceduresRepealed
- 12A-1.0142, F.A.C.12A-1.0142. Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy TechnologiesRepealed
- 12A-1.0143, F.A.C.12A-1.0143. Manufacturing and Spaceport Investment Incentive Program Tax RefundsRepealed
- 12A-1.0144, F.A.C.12A-1.0144. Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy TechnologiesRepealed
- 12A-1.0161, F.A.C.12A-1.0161. Sales and Use Tax on Services; Sale for Resale
- 12A-1.0215, F.A.C.12A-1.0215. Veterinary Sales and Services
- 12A-1.0371, F.A.C.12A-1.0371. Sales of Coins, Currency, or Bullion
- 12A-1.0615, F.A.C.12A-1.0615. Hotel Rewards Points Programs
- 12A-1.0641, F.A.C.12A-1.0641. Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes