Fla. Admin. Code Ann. R. 12A-1.010 - Receipts from Sales by Barber Shops and Beauty Shops

(1) Barber and beauty shops are not required to collect the tax on the receipts from their services. They are the consumers of the tangible personal property they use in rendering such services.

(2) All barber and beauty shops which sell items of tangible personal property are required to register as sales and use tax dealers and collect sales tax on any cosmetics, hair products, nail kits, polishes, ornamental nails, and other items of tangible personal property they sell.

(3)

(a) As a registered dealer, the owner or operator of the barber or beauty shop may provide a copy of the dealer's Annual Resale Certificate to purchase products and other items for resale in lieu of paying tax to the selling dealer. The operator or owner is required to pay use tax on any products or other items that are used or consumed in providing services.

(b) An owner or operator of a barber or beauty shop who has paid tax on the purchase of materials and supplies may take a credit, or obtain a refund, as provided in Rule 12A-1.014, F.A.C., for the amount of tax paid on materials and supplies that are resold. The owner or operator must collect tax on the sale of the materials and supplies.

(4)

(a) When the owner or operator of a barber or beauty shop provides space to beauticians, manicurists, specialists of massage, pedicures, or make-overs, or any person, the amount charged by the owner or operator to such person is a rental charge or license fee to use real property and is taxable, as provided in Rule 12A-1.070, F.A.C.

(b) When the owner or operator of the business is also a lessee or licensee, a credit may be taken on the owner's or operator's sales and use tax return for the amount of tax paid on the floor space that is subleased or assigned on a pro rata basis, as provided in Rule 12A-1.070, F.A.C.

Notes

Fla. Admin. Code Ann. R. 12A-1.010

Rulemaking Authority 212.07(1)(b), 212.18(2), 213.06(1) FS. Law Implemented 212.02(10)(g), (14), (15), (16), (19), (20), 212.031, 212.05(1), 212.07(1), 212.08(7)(v), 212.17(1), 212.18(3) FS.

Revised 10-7-68, 6-16-72, Formerly 12A-1.10, Amended 12-16-91, 3-20-96, 6-19-01.

New 10-7-68, Amended 6-16-72, Formerly 12A-1.10, Amended 12-16-91, 3-20-96, 6-19-01.