12A-1.081, F.A.C.

12A-1.081. Consignment Sales

Last amended: 1972Year: 2026Length: 24 wordsOfficial source

Cite as Fla. Admin. Code r. 12A-1.081

Where merchandise is delivered to a dealer on a consignment basis, the tax shall be collected and remitted by the consignee, not the consignor.
12A-1.081, F.A.C.: 12A-1.081. Consignment Sales | Justis AI