Fla. Admin. Code Ann. R. 12A-1.081 - Consignment Sales
Where merchandise is delivered to a dealer on a consignment basis, the tax shall be collected and remitted by the consignee, not the consignor.
Notes
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), 212.05(1) FS.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.81.
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