Rule: 12A-15.003 Prev Up Next
| Rule Title: Admissions; Tangible Personal Property; Services; Service Warranties; Transient Accommodations; Use Tax | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax | ||
| Chapter: | DISCRETIONARY SALES SURTAX | ||
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 212.0596(3), 212.18(2), 213.06(1) FS. Law Implemented 212.04(1), 212.05(1), 212.0506, 212.054, 212.055, 212.0596, 212.06(1), (2), (4), (6), (8), (10), 212.07(8), 212.12, 212.18(3), 212.183, 213.053 FS. History–New 12-11-89, Amended 1-30-91, 5-12-92, 8-10-92, 11-16-93, 3-20-96, 6-19-01, 10-2-01, 4-17-03, 5-28-06, 6-14-22, 12-29-25. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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|---|---|---|---|---|
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Admissions; Tangible Personal Property; Services; Service Warranties; Transient Accommodations; Use Tax | 30309995 |
Effective: 12/29/2025 |
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Admissions; Tangible Personal Property; Services; Service Warranties; Transient Accommodations; Use Tax | 25923364 |
Effective: 06/14/2022 |
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Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax | 1282357 |
Effective: 05/28/2006 |
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