Chapter 12A-1 - SALES AND USE TAX

  1. § 12A-1.001 - Specific Exemptions
  2. § 12A-1.0011 - Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations
  3. § 12A-1.0015 - Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
  4. § 12A-1.002 - Practitioners of the Healing Arts (Repealed)
  5. § 12A-1.003 - Sales of Several Items to the Same Purchaser at the Same Time (Repealed)
  6. § 12A-1.004 - Sales Tax Brackets (Repealed)
  7. § 12A-1.005 - Admissions
  8. § 12A-1.006 - Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property
  9. § 12A-1.007 - Aircraft, Boats, Mobile Homes, and Motor Vehicles
  10. § 12A-1.0071 - Boats Temporarily Docked in Florida
  11. § 12A-1.008 - Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals
  12. § 12A-1.009 - Receipts from Services Rendered for Exterminating and Pest Control
  13. § 12A-1.0091 - Cleaning Services
  14. § 12A-1.0092 - Detective, Burglar Protection, and Other Protection Services
  15. § 12A-1.010 - Receipts from Sales by Barber Shops and Beauty Shops
  16. § 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
  17. § 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
  18. § 12A-1.012 - Repossessed Merchandise and Bad Debts
  19. § 12A-1.013 - Credit for Taxes Paid in Error (Repealed)
  20. § 12A-1.014 - Refunds and Credits for Sales Tax Erroneously Paid
  21. § 12A-1.0141 - Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed)
  22. § 12A-1.0142 - Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)
  23. § 12A-1.0143 - Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed)
  24. § 12A-1.0144 - Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)
  25. § 12A-1.015 - Industrial Gases (Repealed)
  26. § 12A-1.016 - Sales; Installation Charges
  27. § 12A-1.0161 - Sales and Use Tax on Services; Sale for Resale
  28. § 12A-1.017 - Finance and Interest Charges and Carrying Charges on Installment Sales
  29. § 12A-1.018 - Trade and Cash Discounts
  30. § 12A-1.020 - Licensed Practitioners; Drugs, Medical Products and Supplies
  31. § 12A-1.021 - Prosthetic and Orthopedic Appliances
  32. § 12A-1.0215 - Veterinary Sales and Services
  33. § 12A-1.022 - Federal Excise Taxes, Gross Receipts Tax, and Other Fees
  34. § 12A-1.023 - Linen Supply
  35. § 12A-1.024 - Fabrication of Tangible Personal Property for Others
  36. § 12A-1.025 - Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices (Repealed)
  37. § 12A-1.027 - Printing of Tangible Personal Property
  38. § 12A-1.029 - Labels and Other Printed Matter Sold to Manufacturers (Repealed)
  39. § 12A-1.031 - The Printing of Lawyers' Briefs and Accountants' Reports (Repealed)
  40. § 12A-1.032 - Computer Software
  41. § 12A-1.033 - Sales of Manuscripts
  42. § 12A-1.034 - Promotional Materials Exported from this State
  43. § 12A-1.035 - Funerals; Related Merchandise and Services
  44. § 12A-1.036 - Furniture and Storage Warehousemen
  45. § 12A-1.037 - Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services
  46. § 12A-1.0371 - Sales of Coins, Currency, or Bullion
  47. § 12A-1.038 - Consumer's Certificate of Exemption; Exemption Certificates
  48. § 12A-1.039 - Sales for Resale
  49. § 12A-1.040 - Containers and Other Packaging Materials; Gift Wrapping
  50. § 12A-1.041 - Photographers and Photo Finishers; Sales by Public Officials of Public Records
  51. § 12A-1.042 - Dry Cleaners and Laundries
  52. § 12A-1.043 - Manufacturing
  53. § 12A-1.044 - Vending Machines
  54. § 12A-1.045 - Transportation Charges
  55. § 12A-1.047 - Florists
  56. § 12A-1.048 - Sale of Agricultural Products
  57. § 12A-1.049 - Sales of Animals
  58. § 12A-1.051 - Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property
  59. § 12A-1.053 - Electric Power and Energy
  60. § 12A-1.055 - Sale or Discontinuation of Business (Repealed)
  61. § 12A-1.056 - Tax Due at Time of Sale; Tax Returns and Regulations
  62. § 12A-1.057 - Alcoholic and Malt Beverages
  63. § 12A-1.059 - Fuels
  64. § 12A-1.060 - Registration
  65. § 12A-1.061 - Rentals, Leases, and Licenses to Use Transient Accommodations
  66. § 12A-1.0615 - Hotel Rewards Points Programs
  67. § 12A-1.062 - Information Services
  68. § 12A-1.063 - Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining
  69. § 12A-1.064 - Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce
  70. § 12A-1.0641 - Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes
  71. § 12A-1.065 - Sales to Banks
  72. § 12A-1.066 - Auctioneers, Agents, Brokers and Factors
  73. § 12A-1.067 - Pawnbrokers
  74. § 12A-1.068 - Tire Recapping (Repealed)
  75. § 12A-1.070 - Leases and Licenses of Real Property; Storage of Boats and Aircraft
  76. § 12A-1.071 - Rentals, Leases, or License to Use Tangible Personal Property
  77. § 12A-1.072 - Advertising Agencies
  78. § 12A-1.073 - Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage
  79. § 12A-1.074 - Trade-Ins
  80. § 12A-1.075 - Deposits (Repealed)
  81. § 12A-1.076 - Sales of Articles of Clothing, Clothing Accessories, and Jewelry
  82. § 12A-1.077 - Free Merchandise
  83. § 12A-1.080 - Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
  84. § 12A-1.081 - Consignment Sales
  85. § 12A-1.085 - Exemption for Qualified Production Companies
  86. § 12A-1.087 - Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes
  87. § 12A-1.089 - Gift Certificates
  88. § 12A-1.090 - Tax Liens, Garnishment and Jeopardy Assessments (Repealed)
  89. § 12A-1.091 - Use Tax
  90. § 12A-1.0911 - Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
  91. § 12A-1.094 - Public Works Contracts
  92. § 12A-1.096 - Industrial Machinery and Equipment for Use in a New or Expanding Business
  93. § 12A-1.097 - Public Use Forms
  94. § 12A-1.102 - Electrical Energy Used in an Enterprise Zone (Repealed)
  95. § 12A-1.103 - Remote Sales; Marketplaces
  96. § 12A-1.104 - Sales of Property to be Transported to a Cooperating State (Repealed)
  97. § 12A-1.105 - Service Warranties
  98. § 12A-1.106 - Space Activities (Repealed)
  99. § 12A-1.107 - Community Contribution Tax Credit
  100. § 12A-1.108 - Exemption for Data Center Property
  101. § 12A-1.109 - Florida Sales Tax Credit Scholarship Program for Commercial Rental Property
  102. § 12A-1.110 - Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program
  103. § 12A-1.111 - Department of Revenue Electronic Database
  104. § 12A-1.116 - Florida Farm Tax Exempt Agricultural Materials Card

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