Florida Department of State and Division of Library and Information Services

Rule Chapter: 12A-1
Chapter Title: SALES AND USE TAX Add to MyFLRules Favorites
Add to MyFLRules Favorites
View Chapter:
View Individual Rules
Click on the word icon to view the latest rule version. Or click on the rule number to see the detail of the rule.
Latest
Version		 Rule No. Rule Title Effective
Date
Rule file 12A-1.001 Specific Exemptions 1/1/2024
Rule file 12A-1.0011 Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations 6/19/2001
Rule file 12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats 6/14/2022
Rule file 12A-1.002 Practitioners of the Healing Arts (Repealed) 7/12/2010
Rule file 12A-1.003 Sales of Several Items to the Same Purchaser at the Same Time (Repealed) 5/9/2013
Rule file 12A-1.004 Sales Tax Brackets (Repealed) 6/14/2022
Rule file 12A-1.005 Admissions 10/26/2022
Rule file 12A-1.006 Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property 8/15/2021
Rule file 12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles 8/15/2021
Rule file 12A-1.0071 Boats Temporarily Docked in Florida 12/31/2020
Rule file 12A-1.008 Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals 1/28/2008
Rule file 12A-1.009 Receipts from Services Rendered for Exterminating and Pest Control 1/12/2011
Rule file 12A-1.0091 Cleaning Services 1/12/2011
Rule file 12A-1.0092 Detective, Burglar Protection, and Other Protection Services 1/1/2024
Rule file 12A-1.010 Receipts from Sales by Barber Shops and Beauty Shops 6/19/2001
Rule file 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 6/6/2011
Rule file 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. 1/10/2017
Rule file 12A-1.012 Repossessed Merchandise and Bad Debts 4/16/2018
Rule file 12A-1.014 Refunds and Credits for Sales Tax Erroneously Paid 5/9/2013
Rule file 12A-1.0141 Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed) 12/18/2007
Rule file 12A-1.0142 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed) 1/25/2012
Rule file 12A-1.0143 Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed) 1/8/2019
Rule file 12A-1.0144 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed) 4/16/2018
Rule file 12A-1.015 Industrial Gases (Repealed) 7/12/2010
Rule file 12A-1.016 Sales; Installation Charges 10/2/2001
Rule file 12A-1.0161 Sales and Use Tax on Services; Sale for Resale 1/12/2011
Rule file 12A-1.017 Finance and Interest Charges and Carrying Charges on Installment Sales 4/2/2000
Rule file 12A-1.018 Trade and Cash Discounts 7/20/2011
Rule file 12A-1.020 Licensed Practitioners; Drugs, Medical Products and Supplies 1/1/2024
Rule file 12A-1.021 Prosthetic and Orthopedic Appliances 7/12/2010
Rule file 12A-1.0215 Veterinary Sales and Services 2/17/2015
Rule file 12A-1.022 Federal Excise Taxes, Gross Receipts Tax, and Other Fees 2/17/2015
Rule file 12A-1.023 Linen Supply 6/16/1972
Rule file 12A-1.024 Fabrication of Tangible Personal Property for Others 6/16/1972
Rule file 12A-1.025 Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices (Repealed) 3/25/2020
Rule file 12A-1.027 Printing of Tangible Personal Property 6/19/2001
Rule file 12A-1.029 Labels and Other Printed Matter Sold to Manufacturers (Repealed) 6/1/2009
Rule file 12A-1.032 Computer Software 8/15/2021
Rule file 12A-1.033 Sales of Manuscripts 6/16/1972
Rule file 12A-1.034 Promotional Materials Exported from this State 5/9/2013
Rule file 12A-1.035 Funerals; Related Merchandise and Services 5/9/2013
Rule file 12A-1.036 Furniture and Storage Warehousemen 6/1/2009
Rule file 12A-1.037 Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services 8/1/2002
Rule file 12A-1.0371 Sales of Coins, Currency, or Bullion 1/1/2024
Rule file 12A-1.038 Consumer's Certificate of Exemption; Exemption Certificates 1/17/2018
Rule file 12A-1.039 Sales for Resale 1/11/2016
Rule file 12A-1.040 Containers and Other Packaging Materials; Gift Wrapping 6/1/2009
Rule file 12A-1.041 Photographers and Photo Finishers; Sales by Public Officials of Public Records 1/11/2016
Rule file 12A-1.042 Dry Cleaners and Laundries 6/16/1972
Rule file 12A-1.043 Manufacturing 12/31/2020
Rule file 12A-1.044 Vending Machines 1/1/2024
Rule file 12A-1.045 Transportation Charges 10/17/1994
Rule file 12A-1.047 Florists 1/1/2024
Rule file 12A-1.048 Sale of Agricultural Products 6/19/2001
Rule file 12A-1.049 Sales of Animals 3/1/2000
Rule file 12A-1.051 Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property 4/17/2003
Rule file 12A-1.053 Electric Power and Energy 2/17/2015
Rule file 12A-1.055 Sale or Discontinuation of Business 1/17/2013
Rule file 12A-1.056 Tax Due at Time of Sale; Tax Returns and Regulations 1/1/2024
Rule file 12A-1.057 Alcoholic and Malt Beverages 6/14/2022
Rule file 12A-1.059 Fuels 10/26/2022
Rule file 12A-1.060 Registration 6/14/2022
Rule file 12A-1.061 Rentals, Leases, and Licenses to Use Transient Accommodations 5/9/2013
Rule file 12A-1.0615 Hotel Rewards Points Programs 5/23/2011
Rule file 12A-1.062 Information Services 6/19/2001
Rule file 12A-1.063 Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining 12/16/1991
Rule file 12A-1.064 Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce 5/9/2013
Rule file 12A-1.0641 Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes 12/31/2020
Rule file 12A-1.065 Sales to Banks 6/16/1972
Rule file 12A-1.066 Auctioneers, Agents, Brokers and Factors 1/1/2024
Rule file 12A-1.067 Pawnbrokers 6/16/1972
Rule file 12A-1.068 Tire Recapping (Repealed) 5/9/2013
Rule file 12A-1.070 Leases and Licenses of Real Property; Storage of Boats and Aircraft 8/6/2024
Rule file 12A-1.071 Rentals, Leases, or License to Use Tangible Personal Property 11/3/2009
Rule file 12A-1.072 Advertising Agencies 3/4/2001
Rule file 12A-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage 7/7/1992
Rule file 12A-1.074 Trade-Ins 7/20/2011
Rule file 12A-1.075 Deposits (Repealed) 6/1/2009
Rule file 12A-1.076 Sales of Articles of Clothing, Clothing Accessories, and Jewelry 3/20/1996
Rule file 12A-1.077 Free Merchandise 10/18/1978
Rule file 12A-1.080 Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands 6/19/2001
Rule file 12A-1.081 Consignment Sales 6/16/1972
Rule file 12A-1.085 Exemption for Qualified Production Companies 1/11/2016
Rule file 12A-1.087 Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes 1/1/2024
Rule file 12A-1.089 Gift Certificates 12/13/1988
Rule file 12A-1.090 Tax Liens, Garnishment and Jeopardy Assessments (Repealed) 3/12/2014
Rule file 12A-1.091 Use Tax 6/14/2022
Rule file 12A-1.0911 Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors 1/11/2016
Rule file 12A-1.094 Public Works Contracts 1/12/2011
Rule file 12A-1.096 Industrial Machinery and Equipment for Use in a New or Expanding Business 1/17/2013
Rule file 12A-1.097 Public Use Forms 8/6/2024
Rule file 12A-1.103 Remote Sales; Marketplaces 6/14/2022
Rule file 12A-1.104 Sales of Property to be Transported to a Cooperating State (Repealed) 6/14/2022
Rule file 12A-1.105 Service Warranties 9/15/2008
Rule file 12A-1.107 Community Contribution Tax Credit 1/1/2024
Rule file 12A-1.108 Exemption for Data Center Property 6/14/2022
Rule file 12A-1.109 Florida Sales Tax Credit Scholarship Program for Commercial Rental Property 10/28/2019
Rule file 12A-1.110 Hope Scholarship Program 10/28/2019
Rule file 12A-1.111 Department of Revenue Electronic Database 8/15/2021
Rule file 12A-1.116 Florida Farm Tax Exempt Agricultural Materials Card 2/11/2024


Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.