12D-8.009. Additional Requirements for Preparation of Tangible Personal Property Assessment Roll

(1) The appraiser shall include on the roll a code reference to the tax return showing the property, and need not give a description of such property on the roll. The account number may be adopted as the code to indicate the reference to the return, provided the property appraiser places the account number on the return. (2) Classification of property by class type. (a) The property appraiser shall classify tangible personal property to convey the actual current use of the property and indicate the same on the assessment roll. Where property has more than one use, it shall be classified under the category which represents its primary and predominant use. It is the primary and predominant use that will govern the classification. Possessory interests shall be classified according to the use of the property by the possessor. (b) The classification shall be based upon six primary groupings of the major use type categories, with sub-classifications of the primary groupings of the major use type categories. The primary groupings of major uses are: 1. Retail. 2. Wholesale. 3. Manufacturing. 4. Leasing/Rental. 5. Services. 6. Special. (c) The following is a detailed explanation of the minimum use type classifications for tangible personal property and a numeric code designation for each. The classifications are based on classification codes as set forth in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President, and, as such, the code numbers may be out of sequence. It is recommended the user refer to the Standard Industrial Classification Manual, 1987, for detailed description of property use. This listing is intended to facilitate the determination of classification, particularly in special and questionable kinds of property and is not intended to list every possible use which might occur in the state. Upon request, the Department of Revenue will inform the appraiser of the classification under which specific property uses not listed below should be placed. RETAIL General Merchandise 5311 Department Store 5331 Discount Merchandise Store (K-Mart, etc.) 5932 Used Merchandise, Antiques, Pawn Shops 5932 Army, Navy Surplus 5961 Mail Order 7389 Stamp Redemption 5399 Miscellaneous General Merchandise Apparel & Accessories 5651 Clothing 5661 Shoes 5699 Miscellaneous Apparel & Accessories 5944 Jewelry Stores, Watches Furniture, Fixtures, Home Furnishings 5712 Household Furniture 5021 Office Furniture 5713 Floor Covering 5714 Drapery, Upholstery 5722 Appliances 5731 Radio, Television 5734 Computers 5735 Music Records, Tapes 5736 Music Instruments 5046 Partitions, Shelving, Office and Store Fixtures Other Merchandise 5731 Electronics 5943 Office supply, stationery 5942 Books, Magazines 5994 Newsstands 5992 Florist 5993 Tobacco, Cigars, Cigarettes 5949 Fabric 5949 Needlework, Knitting 5941 Sporting Goods, Gun Shops, Fisherman’s Supply, Bait and Tackle 5945 Arts and Crafts, Hobby, Ceramics 5946 Photographic Supplies, Cameras 7384 Film Processing 3861 Microfilm 5947 Gift and Novelty Shop 5945 Toys 5999 Miscellaneous Other Merchandise Health Care/Cosmetics 5912 Drug Store/Pharmacy 5995 Optical Goods 5999 Hearing Aids, Orthopedic Appliances 5047 Medical and Dental Equipment and Supplies 5087 Cosmetics, Beauty and Barber Equipment and Supplies 5999 Miscellaneous Health Care/Cosmetics Food Products 5411 Supermarket 5411 Grocery 5421 Specialty market (Meat, Fish) 5451 Dairy 5431 Fruit, Vegetable 5411 Convenience Market 5461 Bakery 5921 Package Store-Liquor and Beer 5813 Bar, Night Club, Lounge 5812 Restaurant Cafeteria 5812 Fast Food Ice Cream 5499 Miscellaneous Food Store (Health Food) 5441 Candy Building Materials – Hardware Garden Supply 5211 Lumber and Other Building Materials 5074 Plumbing, Heating, and Water Conditioning 5075 Air Conditioning 5063 Electrical, Lighting Equipment 5231 Paint, Glass 5211 Tile 5251 Hardware 5261 Nursery 0782 Landscaping 5261 Farm and Garden Supply 5211 Pool and Patio – Utility Buildings 5211 Miscellaneous Building Materials Machinery and Equipment 5083 Farm, Grove and Garden Machinery and Equipment 5084 Industrial Machinery and Equipment 5082 Construction and Mining Machinery and Equipment 5999 Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment 5999 Office/Business Machinery and Equipment 5734 Data Processing – Computers 5999 Copying Machines 5731 Miscellaneous Electrical and Electronic Machinery and Equipment Transportation 5511 Automobiles and Trucks (New) 5521 Automobiles and Trucks (Used) 5531 Auto Parts, Junk Yards, Tires 5271 Mobile Homes 5551 Ships, Boats 5551 Marine Supplies 5599 Aircraft and Parts 5571 Motorcycles and Bicycles and Parts 5561 Miscellaneous Transportation Equipment – Motor Homes, R. V.’s, Bus, Taxi Miscellaneous Retail 5999 Miscellaneous Retail WHOLESALE General Merchandise 5099 General Merchandise Apparel and Accessories 5136 Clothing (Men, Boys) 5137 Clothing (Women, Children, Infants) 5139 Shoes 5137 Miscellaneous Apparel and Accessories – Handbags 5094 Jewelry, Watches 5021 Household Furniture 5021 Office Furniture 5023 Floor Coverings, Drapery, Upholstery 5064 Appliances 5064 Radio, TV, Music 5046 Partitions, Shelving, Office and Store Fixtures Other Merchandise 5064 Electronics 5111 Printing and Writing Paper 5112 Office Supply and Stationery 5113 Paper Products 5192 Books, Magazines 5193 Florist 5194 Tobacco, Cigars, Cigarettes 5131 Fabric/Textiles 5131 Needlework, Knitting, Yarn, Thread 5091 Sporting Goods 5092 Arts and Crafts, Hobby, Ceramic Supplies 5043 Photographic Supplies, Cameras, Film Processing, Microfilm 5092 Toys 5099 Miscellaneous Other Merchandise Health Care/Cosmetics 5122 Drugs-Pharmaceutical 5047 Hearing, Orthopedic 5048 Optical 5047 Medical & Dental Equipment & Supplies 5087 Cosmetics, Barber and Beauty Equipment and Supplies 5122 Miscellaneous Health Care/Cosmetics Food Products 5153 Farm Products (grain, citrus, etc.) 5154 Farm Products (livestock) 5141 Grocery 5144 Specialty (Poultry) 5146 Specialty (Fish and Seafood) 5147 Specialty (Meat) 5148 Fresh Fruits & Vegetables 5149 Bakery 5181 Beer 5182 Wine, Liquor 5149 Beverages 5149 Miscellaneous Food Building Materials – Hardware Garden Supply 5031 Lumber and Other Building Materials 5074 Plumbing, Water Conditioning 5075 Heating and Air Conditioning 5063 Electrical, Lighting 5039 Glass, Tile 5198 Paint 5072 Hardware 5193 Nursery and Landscaping 5191 Farm and Garden – Feed, Seed, Fertilizer 5091 Pool and Patio – Utility Buildings 5039 Miscellaneous Building Materials Machinery 5083 Farm, Grove and Garden Machinery and Equipment 5084 Industrial Machinery and Equipment 5082 Construction and Mining Machinery and Equipment 5083 Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment 5044 Office/Business Machines and Equipment 5045 Data Processing – Computers 5044 Copying Machines 5065 Miscellaneous Electrical Machinery, Equipment and Supplies Transportation 5012 Automobiles and Trucks 5013 Auto Parts 5014 Tires 5015 Junk Yards 5039 Mobile Homes 5088 Ships, (non-pleasure) 5091 Boats (pleasure) 5088 Marine Products 5088 Aircraft and Parts 5092 Bicycles and Parts 5012 Motorcycles 5012 Miscellaneous Transportation Equipment – Motor Homes, R. V.’s., Bus, Taxi Other Wholesale 5160 Chemicals 5050 Metals and Minerals 5170 Petroleum and Petroleum Products – Gasoline 5199 Miscellaneous Other Wholesale Miscellaneous Wholesale 5199 Miscellaneous Wholesale MANUFACTURING Textiles 2200 Fabric and Knitting Mills, Floor Covering 2290 Miscellaneous Textiles Apparel 2300 Clothing Furniture and Fixtures 2510 Household Furniture 2520 Office Furniture 2440 Partitions, Shelving, Office and Store Fixtures Health Care 2830 Drugs 3827 Optical Instruments and Lenses, Glasses and Contact Lenses 3840 Medical and Dental Instruments, Equipment and Supplies 2844 Cosmetics 2834 Miscellaneous Health Care/Cosmetics Food Products 2010 Meat 2020 Dairy 2030 Canned and Preserved Fruits and Vegetables (Orange juice concentrate) 2040 Grain (Flour, Cereal, Animal Food) 2050 Bakery 2080 Liquor and Beer 2080 Beverages 2090 Miscellaneous Food Preparation 2099 Refining Sugar, etc. Lumber and Wood Products, Paper 2411 Logging 2421 Sawmills, Planing Mills 2490 Miscellaneous Wood Products 2610 Pulp 2620 Paper Mills 2621 Paper Products (Stationery, Tissues, Bags, Paper Plates, etc.) 2650 Paperboard Containers and Boxes 2670 Miscellaneous Paper Products (Insulation, Tar Paper) Stone, Clay, Glass and Concrete Products 3200 Glass and Glass Products 3240 Concrete, Gypsum, Lime 3241 Cement 3251 Brick, Clay 3253 Ceramic, Tile 3261 Miscellaneous Products – (Plumbing fixtures) 3264 Porcelain, Electrical Supply Metals 3300 Metal Industries – Foundries, Smelting, Refining 3390 Metal Products 3399 Miscellaneous Metals Chemicals 2819 Chemicals 2813 Industrial Gas 2821 Plastics 2822 Synthetics 2840 Cleaning Preparations 2890 Miscellaneous Chemical Products – Paint and Varnish, etc. Petroleum 2910 Petroleum Refining – Gasoline 2950 Paving and Roofing Materials – Asphalt 2990 Miscellaneous Petroleum Products Rubber and Plastic Products 3011 Tires and Inner Tubes 3021 Rubber Products 3080 Misc. Plastic Products Leather 3111 Tanning and Finishing 3131 Boots and Shoes 3190 Miscellaneous Leather Goods 3161 Luggage Machinery and Equipment 3510 Engines and Turbines 3520 Farm, Grove and Garden Machinery and Equipment 3560 Industrial Machinery and Equipment 3530 Construction and Mining Machinery and Equipment 3590 Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment 3578 Office/Business Machinery and Equipment 3571 Data Processing – Computers 3579 Copying Machines 3640 Electric Lighting and Wiring 3630 Appliances 3660 Communication Equipment 3663 Radio & TV Communications Equipment 3670 Electronic Components and Accessories 3690 Miscellaneous Electrical Machinery, Equipment and Supplies Transportation 3710 Automobiles and Trucks 3714 Auto Parts and Accessories 2451 Mobile Homes 3731 Ships 3732 Boat 3429 Marine Supplies 3720 Aircraft and Parts 3751 Motorcycles, Bicycles and Parts 3790 Miscellaneous Transportation Equipment – R. V.’s, Bus, Taxi 3716 Motor Homes Other Manufacturing 2131 Tobacco 2121 Cigars 2111 Cigarettes 3861 Photographic Equipment and Supplies 3800 Scientific Instruments 3873 Watches, Clocks, and Parts 3911 Jewelry 3914 Silverware 3931 Musical Instruments 3951 Pens 3952 Pencils, Office and Artist Supplies 3949 Sporting Goods 3944 Toys 3990 Miscellaneous Other Manufacturing Miscellaneous Manufacturing 3999 Miscellaneous Manufacturing LEASING/RENTAL General Merchandise 7359 General Merchandise – Rent All Apparel and Accessories 7299 Miscellaneous Apparel and Accessories Furniture, Fixtures, Home Furnishings 7359 Household Furniture 7359 Office Furniture 7359 Appliances 7359 Radio, TV, Music 7394 Partitions, Shelving, Office and Store Fixtures Other Merchandise 7359 Electronics 7999 Sporting Goods 7359 Cameras, Microfilm 7999 Miscellaneous Other Merchandise Health Care 7352 Hearing/Optical/Orthopedic 7352 Medical and Dental 7352 Miscellaneous Health Care Building Materials 7353 Heating, Air Conditioning, Water Conditioning 7353 Electrical, Lighting (Signs) 7359 Pool and Patio – Utility Buildings 7359 Miscellaneous Building Material Lumber and Wood Products, Paper 7359 Sawmills, Planing Mills Metals 7359 Miscellaneous Metals (Tank Rental) Machinery and Equipment 7353 Engines and Turbines 7353 Farm, Grove and Garden Machinery and Equipment 7353 Industrial Machinery and Equipment 7353 Construction and Mining Machinery and Equipment 7353 Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment 7359 Office/Business Machinery and Equipment 7377 Data Processing – Computers 7359 Copying Machines 7359 Electric Lighting and Wiring (Searchlights, Construction Lighting) 7359 Miscellaneous Electrical Machinery and Equipment Transportation 7514 Automobiles 7513 Trucks 7519 Mobile Homes 4499 Ships, Boats 7359 Aircraft 7999 Motorcycles, Bicycles 7519 Miscellaneous Transportation Equipment Other Leasing/Rental 7359 Laundry and Dry Cleaning Equipment 7352 Medical and Dental Equipment 7359 Beauty and Barber Shop Equipment 7389 Communication Equipment – Telephone Answering 7359 Sanitary Services – Portable Toilets Miscellaneous Leasing/Rental 7359 Miscellaneous Leasing/Rental SERVICES Personal Services 7210 Laundry, Cleaning and Garment Services 7215 Coin-Operated Laundries and Dry Cleaning 7231 Beauty Shops 7241 Barber Shops 7261 Funeral Service, Crematoriums, Cemeteries 7299 Miscellaneous Personal Services – Shoe Shine Business Services 7310 Advertising 7323 Credit Bureaus 7322 Collection Agencies 7338 Secretarial Services 7331 Mailing 7334 Photocopying 7335 Commercial Art 7336 Commercial Photography 7349 Cleaning and Maintenance 7342 Disinfecting and Pest Control Services 7380 Miscellaneous Business Services 7389 Personnel Supply, Telephone Answering Repair – Other Than Automotive 7631 Watch, Clock, Jewelry 7629 Electrical 7641 Re-Upholstery – Furniture 7690 Machinery and Equipment Repair 7620 Appliance Repair 7690 Miscellaneous Repair Health Services 8011 Physicians 8021 Dentists 8041 Chiropractors 8042 Optometrists 8049 Other Health Care Practitioners 8060 Hospitals 8050 Skilled Nursing and Intermediate Care Facilities 8059 Nursing Homes except skilled and intermediate care facilities, Domiciliary Care with Health Care 8082 Home Health Care Services 8070 Medical and Dental Labs 8090 Other Health Services 8093 Rehabilitation Centers 8099 Blood Banks Legal Services 8111 Attorneys, Law Libraries 8111 Other Legal Services Financial Service 6000 Banks, Savings & Loan, Credit Unions, and other Depository Institutions, etc. 6100 Credit Agencies, Personal Credit, Business Credit, Mortgage Bankers, Loan Brokers and Other Non-Depository Institutions 6200 Security and Commodity Brokers, Dealers, Exchanges and Services – Stocks and Bonds Insurance and Real Estate 6411 Insurance Companies, Insurance Brokers 6300 Insurance Carriers (Companies) 6410 Insurance Agents, Brokers, and Services 6500 Real Estate Agents, Realtors, Title Abstract Offices, Developers Miscellaneous Professional Services 8710 Engineering, Architectural, and Surveying Services 8720 Accounting, Auditing, and Bookkeeping Services 8750 Other Professional Services Educational Services 8200 Educational Institutions per Section 196.012(4), F.S. – Exempt 8240 Other Schools and Educational Services – Beauty and Barber, Charm, Driving Schools Social Services 8300 Job Training, Vocational Rehabilitation, Child Day Care, Residential Care Amusement and Recreation 7800 Motion Picture Production and Distribution, Theaters 7933 Bowling Alleys, Billiards and Pool 7940 Commercial Sports, Professional Sports, Clubs, Race Tracks 7990 Tourist Attractions, Amusement Parks 8412 Museums and Art Galleries 7990 Miscellaneous Amusement and Recreation Services, Golf Courses, Country Clubs, Yacht Clubs Membership Organizations 8600 Business, Professional, Labor Unions, Civic, Social and Fraternal, Political 8661 Religious Organizations Public Administration 9100 General Government, Courts, Police, Fire, Safety, National Security, Public Library 4311 U.S. Postal Service Communication 4810 Telephone and Telegraph 4830 Radio and Television Broadcasting 2700 Printing and Publishing – Newspapers, Books, Magazines; Typesetting, Photoengraving, etc. 4841 Cable and Other Pay Television Services 4899 Other Communication Services Electric, Gas and Sanitary Services 4911 Electric Power 4920 Gas – Production and Distribution, Pipelines 4941 Water Supply 4950 Sanitary Services (Sewerage, Refuse, Mosquito Control) 4939 Alternate Energy Devices – Solar, Wind, Geothermal Automotive Repair and Services 7530 Automotive Repair – Garages 7532 Top & Body Repair and Paint Shops 5541 Service Stations – Gasoline 7540 Automotive Services – Parking, Car Wash Passenger Transportation 4100 Bus Line, Taxi, Ambulance, School Bus, Terminals Trucking and Warehousing 4210 Trucking – Local and Long Distance 4220 Public Warehousing 4231 Other Trucking and Warehousing Water and Air Transportation 4400 Water Transportation and Support Services – Docks, Yacht Basins 4500 Airlines 4580 Airports and Terminals Railroads and Private Car Line Companies 4011 Railroads – Operating Property (Centrally Assessed) 4741 Private Car Line Companies Transportation Services 4720 Travel Arrangement – Travel Agencies 4780 Miscellaneous Transportation Services – Inspection and Weighing, Crating and Packing, Toll Road and Bridge Operation Miscellaneous Services 8999 Miscellaneous Service SPECIAL Agricultural Production – Crops 0100 Grain and Field Crops – Soybeans, Tobacco, Peanuts, etc. 0161 Vegetables, Melons 0174 Citrus 0173 Nuts 0180 Specialties – Mushrooms, Bulbs, Sod Farms 0190 General Farms – Primarily Crop Agricultural Production – Livestock 0210 Beef, Hogs, Sheep and Goat 0240 Dairy 0250 Poultry and Egg 0272 Horses 0291 General Farms – Primarily Livestock Agricultural Services 0711 Soil Preparation and Crop Service 0740 Veterinary Service 0750 Other Animal Services – Breeding, Boarding, Training 0760 Farm Labor and Management Services 0780 Landscaping and Agricultural Services 0782 Lawn and Garden Services Forestry 0811 Timber Tracts 0851 Forestry Service Fishing, Hunting, Trapping 0910 Commercial Fishing 0921 Fish Hatcheries, Game Preserves 0971 Other Fishing, Hunting, Trapping Oil and Gas Extraction 1311 Crude Petroleum and Natural Gas 1321 Liquid Natural Gas 1380 Oil and Gas Field Services Mining and Quarrying 1420 Crushed and Broken Stone (Lime Rock, Limestone) 1440 Sand and Gravel 1470 Chemical and Fertilizer Mining (Phosphate Rock) Construction 1500 General Building Contractors 1611 Highway and Street Construction 1620 Heavy Construction Special Trade Contractors 1711 Plumbing, Heating and Air Conditioning 1721 Painting and Paper Hanging 1731 Electrical Work 1750 Carpentering and Flooring 1761 Roofing and Sheet Metal Work 1771 Concrete Work 1781 Water Well Drilling 1790 Miscellaneous Special Trade Contractors Accommodation 6514 Single Family – Rental Property 6514 Duplex 6514 Triplex 6514 Condominiums 6513 Apartment – 10 or Fewer Units 6513 Apartment – More Than 10 Units 7011 Hotel, Motel 7021 Rooming and Boarding Houses 7033 Camps, Tourist Courts 6512 Building Rental 6519 Building on Leased Land 8811 Floating Structures – Residential 8811 Household Goods – Non-Florida Residents 6515 Mobile Homes 8811 Mobile Home Attachments Miscellaneous Special 9999 Miscellaneous Special (3)(a) Effective January 1, 2002, the property appraiser shall classify tangible personal property on the assessment roll according to the classification system set out in the 1997 North American Industry Classification System-United States Manual (NAICS), and any subsequent amendments thereto, as published by the Office of Management and Budget, Executive Office of the President, hereby incorporated by reference in this rule. The NAICS classification system will replace the 1987 Standard Industrial Classification (SIC) codes currently described within this rule. Effective January 1, 2002, the Department of Revenue will not accept assessment rolls which classify personal property using either the class code system defined in Rule 12D-8.009, F.A.C., as amended on September 30, 1982, or with SIC codes currently identified in this rule. Information on how to obtain any documents described within this rule may be obtained from the Property Tax Oversight Program, Florida Department of Revenue, (850)717-6570. (b) The NAICS classification system, a 5-digit and/or 6-digit classification system, is to be used in Field Number 6 of the STANDARD N.A.P. File described in paragraph 12D-8.013(6)(c), F.A.C. Conversion from existing classification systems may be completed prior to the conversion deadline. Assessment rolls submitted prior to full conversion to the NAICS system may contain classification systems which use any of the three aforementioned classification systems. Upon submission of the first assessment roll containing other than the class code classification system, the Department must be notified in writing of the conversion methods used on the assessment roll. Field Number 5 should be completed with an alphabetic character indicating the coding system used for the assessment roll. If reporting by original class codes in Field Number 6, enter code “C” in Field Number 5. If reporting the SIC codes in Field Number 6, enter code “S” in Field Number 5. If reporting the NAICS code in Field Number 6, enter code “N” in Field Number 5. (c) To facilitate Florida-specific property tax administrative needs, the Department of Revenue recommends the following special code numbers, not currently contained within the NAICS system: CATEGORY CODE NUMBER CITRUS Citrus Brokers 11137 MOBILE HOME Mobile Home Owners 81418 Mobile Home Attachments 81419 RESTAURANTS Franchise Ltd. Svc. Restaurants-Bar-B-Que 722214 Franchise Ltd. Svc. Restaurants-Hamburger 722215 Franchise Ltd. Svc. Restaurants-Pizza 722216 Franchise Ltd. Svc. Restaurants-Chicken/Fish 722217 Franchise Ltd. Svc. Restaurants-Mexican 722218 Franchise Ltd. Svc. Restaurants-All Others 722219 GROCERY Supermarkets and Other Grocery except Convenience Stores (state or regional chain) 44511 Other Supermarkets and Grocery (locally owned) 445113 RAILROAD Line-Haul Railroads 482111 Short Line Railroads 482112 Support Activities for Rail Transportation 48821 Railroads (Non-operating Property) 482119 Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 195.073 FS. History–New 12-7-76, Amended 9-30-82, Formerly 12D-8.09, Amended 12-30-97, 1-31-99.