30095916, 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: 30095916

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.001	Specific Exemptions
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-1.109	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 proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) clarify the exemption for blind persons applies to partially sighted persons who hold an identification card issued by the Division of Blind Services; (2) reflect the exemption for admissions to certain NASCAR championship races and admissions to state parks as provided in section 38, Ch. 2025-208, L.O.F.; (3) reflect the exemption for gold, silver, and platinum bullion provided in section 46, Ch. 2025-208,  L.O.F.; (4) reflect the repeal of the tax on real property leases effective October 1, 2025, as provided in section 37, Ch. 2025-208, L.O.F.; (5) reflect the repeal of the Tax Credit Scholarship Program for Commercial Rental Property as provided in section 49, Ch. 2025-208, L.O.F.; (6) provide for the annual sales tax holiday period in August for certain clothing, school supplies, learning aids and jigsaw puzzles, and personal computers and personal computer-related accessories, as provided in section 45, Ch. 2025-208, L.O.F.; and (7) update the information on how to obtain copies of forms from the Department.

SUMMARY:

The proposed amendments to Rule 12A-1.001, F.A.C. (Specific Exemptions), clarify that persons partially sighted who 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 proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), reflect the exemption for admissions to the National Association for Stock Car Auto Racing (NASCAR) Cup Series Championship Race held at the Homestead-Miami Speedway and the exemption for admissions to state parks, including annual entrance passes.  
The proposed 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), provide that the sale of gold, silver, and platinum bullion, or any combination thereof, in a single transaction, is exempt, and remove obsolete provisions.
The proposed amendments to Rule 12A-1.039, F.A.C. (Sales for Resale), update the information on how to obtain copies of forms from the Department. 
The proposed repeal of Rule 12A-1.070, F.A.C. (Leases and Licenses of Real Property; Storage of Boats and Aircraft), and the proposed amendments 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, and 1.0911, F.A.C., reflect the repeal of the tax on leases of real property. 
The proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), adopt, by reference, revisions to forms used to administer sales and use tax to reflect the repeal of the tax on leases of real property, and update the information on how to obtain copies of forms from the Department.  
The proposed repeal of Rule 12A-1.109, F.A.C. (Tax Credit Scholarship Program for Commercial Rental Property), reflects that tax credits are no longer available under the Program. 
Proposed new Rule 12A-1.117, F.A.C. (Annual Back-to-School Sales Tax Holiday), provides for administration of the annual back-to-school sales tax holiday period during the month of August for certain 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 proposed 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.

RULEMAKING AUTHORITY:

125.0104(3)(k), 125.0108(2)(e), 201.11, 202.22(6), 202.26(3), 212.0305(3)(f), 212.05(1)(a)2.f., 212.0515(7), 212.0596(3), 212.06(5)(b)13., 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, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b) FS.

LAW:

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), 616.260, 681.117 FS.

PRINT PUBLISH DATE:

10/13/2025 Vol. 51/199

COMMENTS:

From 10/13/2025 To 11/3/2025 (21 Days)

REFERENCE MATERIALS:

Ref-18749 DR-1C: Application for Collective Registered of Living or Sleeping Accommodations
Ref-18750 DR-5: Application for a Consumer's Certificate of Exemption Instructions
Ref-18751 DR-7N: Instructions for Consolidated Sales and Use Tax Return
Ref-18752 DR-15EZN: Instructions for DR-15EZ Sales and Use Tax Returns
Ref-18753 DR-15MO: Out-of-State Purchase Return
Ref-18754 DR-15N: Instructions for DR-15 Sales and Use Tax Returns
Ref-18755 DR-16A: Application for Self-Accrual Authority and Direct Pay Permit
Ref-18756 DR-16P: Sales and Use Tax Direct Pay Permit
Ref-18757 DR-16R: Renewal Notice and Application for Sales and Use Tax Direct Pay Permit
Ref-18758 DR-46NT: Nontaxable Medical Items and General Grocery List
Ref-18759 DR-231: Certificate of Exemption for Entertainment Industry Qualified Production Company

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