29828390, 12A-1.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 29828390

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.001	Specific Exemptions
12A-1.0015	Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
12A-1.005	Admissions
12A-1.008	Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals
12A-1.010	Receipts from Sales by Barber Shops and Beauty Shops
12A-1.037	Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services
12A-1.0371	Sales of Coins, Currency, or Bullion
12A-1.038	Consumer's Certificate of Exemption; Exemption Certificates
12A-1.039	Sales for Resale
12A-1.044	Vending Machines
12A-1.056	Tax Due at Time of Sale; Tax Returns and Regulations
12A-1.060	Registration
12A-1.061	Rentals, Leases, and Licenses to Use Transient Accommodations
12A-1.070	Leases and Licenses of Real Property; Storage of Boats and Aircraft
12A-1.072	Advertising Agencies
12A-1.073	Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage
12A-1.085	Exemption for Qualified Production Companies
12A-1.091	Use Tax
12A-1.0911	Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
12A-1.097	Public Use Forms
12A-1.108	Exemption for Data Center Property
12A-1.109	Florida Sales Tax Credit Scholarship Program for Commercial Rental Property
12A-1.117	Annual Back-to-School Sales Tax Holiday

PURPOSE:

The purpose of the draft amendments to Rule 12A-1.001(3), F.A.C. (Specific Exemptions), is to clarify that persons partially sighted that hold an identification card issued by the Division of Blind Services, as provided in section 413.091, F.S., qualify for a Consumer’s Certificate of Exemption for the Blind. 
The purpose of the draft amendments to Rule 12A-1.005, F.A.C., (Admissions), is to reflect the exemptions  for admissions  to the National Association for Stock Car Auto Racing (NASCAR) Cup Series Championship Race, when held at the Homestead-Miami Speedway and for admissions to state parks, including annual entrance passes, as provided by s. 38, Ch. 2025-208,  L.O.F.  
The purpose of the draft amendments to Rule 12A-1.037, F.A.C. (Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services) and Rule 12A-1.0371, F.A.C., (Sales of Coins, Currency, or Bullion), is to provide that the sale of gold, silver, and platinum bullion, or any combination thereof, in a single transaction, is exempt, as provided by section 46, Ch. 2025-208,  L.O.F., and to remove obsolete provisions.
The purpose of the draft amendments to Rule 12A-1.039, F.A.C. (Sales for Resale), is to update the information on how to obtain copies of forms from the Department. 
Section 37, Chapter 2025-208, L.O.F., repeals the state sales tax for leases of real property, effective October 1, 2025. The purpose of the draft repeal of Rule 12A-1.070, F.A.C. (Leases and Licenses of Real Property; Storage of Boats and Aircraft), and to Rules 12A-1.008, 1.010, 1.037, 1.038, 1.039, 1.044, 1.056, 1.060, 1.061, 1.072, 1.073, 1.085, 1.091, and1.0911, F.A.C.,  is to reflect the repeal of the tax. 
The purpose of the draft amendments to Rule 12A-1.097, F.A.C., (Public Use Forms), is to adopt, by reference, revisions to forms currently used to administer sales and use tax to reflect the repeal of the tax on leases of real property, to adopt form DR-231, Certificate of Exemption for Entertainment Industry Qualified Production Company, and to update the information on how to obtain copies of forms from the Department.  
The purpose of the draft amendments to Rule 12A-1.108, F.A.C. (Exemption for Data Center Property), is to reflect the update of the critical IT load to 100 megawatts or higher dedicated to each individual owner or tenant within a qualified tax-exempt data center as provided in section 46, Chapter 2025-208, L.O.F. 
The purpose of the draft amendments to 12A-1.109, F.A.C.  (Tax Credit Scholarship Program for Commercial Rental Property),  to reflect the dates that an eligible business may make contributions and claim credits and the procedures for obtaining refunds of unclaimed credits for contributions made by eligible businesses, as provided by section 49, Ch. 2025-208, L.O.F.
The purpose of draft new Rule 12A-1.117, F.A.C. (Annual Back-to-School Sales Tax Holiday), is to administer the annual back-to-school sales tax holiday period during the month of August for certain exemptions for the sales of clothing, wallets, or bags having a selling price of $100 or less per item, sales of school supplies having a selling price of $50 or less per item, sales of learning aids and jigsaw puzzles having a sales price of $30 or less, and personal computers and personal computer-related accessories purchased for noncommercial home or personal use having a sales price of $1,500 or less. The exemption does not apply to sales within a theme park or entertainment complex, as defined in section 509.013(9), F.S., or within a public lodging establishment, as defined in section 509.013(4), F.S., or within an airport, as defined in section 330.27(2), F.S. The draft rule describes the items included in the exemption and explains how various transactions are to be handled for purposes of the exemption, including sales of sets of both exempt and taxable items, articles normally sold as a unit, buy one and get one free or for a reduced price, remote sales, shipping and handling charges, layaway sales, rain checks, returns, exchanges, coupons, discounts, and rebates, repairs or alterations, gift cards, rentals of items, and merchant’s license fees. The draft rule also provides a list of items and their taxable status during the sales tax holiday period for clothing, school supplies, learning aids and jigsaw puzzles, and personal computers and personal computer-related accessories, as provided by section 45, Ch. 2025-208, L.O.F.

SUBJECT:

The exemption for partially sighted persons, the tax exempt admissions for certain NASCAR championship races and admissions to state parks, the exemption for gold, silver, and platinum bullion, the repeal of the tax on real property leases, the exemption for data centers, the exemptions during the annual back-to-school sales tax holiday.

RULEMAKING AUTHORITY:

LAW:

95.091(3), 92.525(1)(b), 95.091(3), 119.071(5), 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.02, 212.03, 212.0305, 212.04, 212.05, 212.0501, 212.0506(4), (11), 212.0515, 212.054, 212.055, 212.0596, 212.05965, 212.0598, 212.06, 212.0606, 212.07(1), (2), (3), (8), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11, 212.12(1), (2), (3), (4), (5), (7), (9), (12), (13), 212.13(2), (5)(c), (d), 212.14(2), (4), (5), 212.15(1), 212.16(1), (2), 212.17(1), 212.18(2), (3(a), 212.183, 212.1832, 212.186, 212.21(2), 213.012(2), 213.053(10), 213.235, 213.255(2), (3), 213.29, 213.35 213.37, 213.755, 213.756, 215.26 219.07, 288.1258, 290.00677, 365.172(9), 373.41492, 376.70, 376.75, 403.718, 403.7185, 443.131, 443.1315, 443.1316, 443.171(2), 681.117 FS., ss. 37, 38, 40, 45, 46, 49, Ch. 2025-208 LOF F.

PRINT PUBLISH DATE:

7/31/2025 Vol. 51/148

RELATED STATUTES
AND LAWS:

125.0104(3)(k), 125.0108(2)(e), 201.11, 212.0305(3)(f), 212.05(1)(a)2.f., 212.0515(7), 212.0596(3), 212.06(5)(b)13., 212.0596(3), 212.07(1)(b),(3)(a), 212.08(7), 212.099(10), 212.11(5)(b), 212.12(1)(a)2., 212.18(2), (3), 212.183, 202.22(6), 202.26(3), 213.06(1) 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b) FS., 95.091(3), 92.525(1)(b), 95.091(3), 119.071(5), 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.02, 212.03, 212.0305, 212.04, 212.05, 212.0501, 212.0506(4), (11), 212.0515, 212.054, 212.055, 212.0596, 212.05965, 212.0598, 212.06, 212.0606, 212.07(1), (2), (3), (8), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11, 212.12(1), (2), (3), (4), (5), (7), (9), (12), (13), 212.13(2), (5)(c), (d), 212.14(2), (4), (5), 212.15(1), 212.16(1), (2), 212.17(1), 212.18(2), (3(a), 212.183, 212.1832, 212.186, 212.21(2), 213.012(2), 213.053(10), 213.235, 213.255(2), (3), 213.29, 213.35 213.37, 213.755, 213.756, 215.26 219.07, 288.1258, 290.00677, 365.172(9), 373.41492, 376.70, 376.75, 403.718, 403.7185, 443.131, 443.1315, 443.1316, 443.171(2), 681.117 FS., ss. 37, 38, 40, 45, 46, 49, Ch. 2025-208 LOF F.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12A-1.001&PDate=7/31/2025&Section=1

REFERENCE MATERIALS:

No reference(s).

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