Rule: 12A-1.038 Prev Up Next
| Rule Title: Consumer's Certificate of Exemption; Exemption Certificates | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax | ||
| Chapter: | SALES AND USE TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 12/29/2025 |
| History Notes: | Rulemaking Authority 212.08(7), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.07(1), 212.08(6), (7), 212.085, 213.12(2) FS. History?New 10-7-68, Amended 6-16-72, 9-28-78, 7-20-82, 4-29-85, Formerly 12A-1.38, Amended 8-10-92, 3-17-93, 9-14-93, 12-13-94, 10-2-01, 6-12-03, 7-31-03, 6-28-04, 11-6-07, 9-1-09, 5-9-13, 2-17-15, 1-11-16, 1-17-18, 12-29-25. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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|---|---|---|---|---|
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Consumer's Certificate of Exemption; Exemption Certificates | 30313099 |
Effective: 12/29/2025 |
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Consumer's Certificate of Exemption; Exemption Certificates | 19910140 |
Effective: 01/17/2018 |
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Consumer's Certificate of Exemption; Exemption Certificates | 16948342 |
Effective: 01/11/2016 |
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Consumer's Certificate of Exemption; Exemption Certificates | 15622255 |
Effective: 02/17/2015 |
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Consumer's Certificate of Exemption; Exemption Certificates | 12920029 |
Effective: 05/09/2013 |
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Consumer's Certificate of Exemption; Exemption Certificates | 7549042 |
Effective: 09/01/2009 |
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Consumer's Certificate of Exemption; Exemption Certificates | 4790362 |
Effective: 11/06/2007 |
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Consumer's Certificate of Exemption; Exemption Certificates | 1275567 |
Effective: 06/28/2004 |
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