Chapter 12a-1. Sales and Use Tax
Index
- RSA 12A-1.001 [Effective Until 1/1/2024] Specific Exemptions
- Fla. Admin. Code Ann. R. 12A-1.001 [Effective 1/1/2024] Specific Exemptions
- RSA 12A-1.0011 Schools Offering Grades K Through 12; Parent-Teacher Associations; and Parent-Teacher Organizations
- RSA 12A-1.0015 Sales For Export; Sales to Nonresident Dealers and Foreign Diplomats
- RSA 12A-1.002 [Repealed]
- RSA 12A-1.003 Sales of Several Items to the Same Purchaser At the Same Time (Repealed)
- RSA 12A-1.004 [Repealed]
- RSA 12A-1.005 Admissions
- RSA 12A-1.006 Charges By Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, Or Repair Tangible Personal Property
- RSA 12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles
- RSA 12A-1.0071 Boats Temporarily Docked In Florida
- RSA 12A-1.008 Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals
- RSA 12A-1.009 Receipts From Services Rendered For Exterminating and Pest Control
- RSA 12A-1.0091 Cleaning Services
- RSA 12A-1.0092 [Effective Until 1/1/2024] Detective, Burglar Protection, and Other Protection Services
- Fla. Admin. Code Ann. R. 12A-1.0092 [Effective 1/1/2024] Detective, Burglar Protection, and Other Protection Services
- RSA 12A-1.010 Receipts From Sales By Barber Shops and Beauty Shops
- RSA 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
- RSA 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
- RSA 12A-1.012 Repossessed Merchandise and Bad Debts
- RSA 12A-1.014 Refunds and Credits For Sales Tax Erroneously Paid
- RSA 12A-1.0141 [Repealed] Equipment Used to Deploy Internet Related Broadband Technologies In a Florida Network Access Point; Refund Procedures
- RSA 12A-1.0142 [Repealed] Refund of Tax Paid On Purchases of Equipment, Machinery, and Other Materials For Renewable Energy Technologies
- RSA 12A-1.0143 [Repealed] Manufacturing and Spaceport Investment Incentive Program Tax Refunds
- RSA 12A-1.0144 [Repealed] Refund of Tax Paid On Purchases of Equipment, Machinery, and Other Materials For Renewable Energy Technologies
- RSA 12A-1.015 [Repealed] Industrial Gases
- RSA 12A-1.016 Sales; Installation Charges
- RSA 12A-1.0161 Sales and Use Tax On Services; Sale For Resale
- RSA 12A-1.017 Finance and Interest Charges and Carrying Charges On Installment Sales
- RSA 12A-1.018 Trade and Cash Discounts
- RSA 12A-1.020 [Effective Until 1/1/2024] Licensed Practitioners; Drugs, Medical Products and Supplies
- Fla. Admin. Code Ann. R. 12A-1.020 [Effective 1/1/2024] Licensed Practitioners; Drugs, Medical Products and Supplies
- RSA 12A-1.021 Prosthetic and Orthopedic Appliances
- RSA 12A-1.0215 Veterinary Sales and Services
- RSA 12A-1.022 Federal Excise Taxes, Gross Receipts Tax, and Other Fees
- RSA 12A-1.023 Linen Supply
- RSA 12A-1.024 Fabrication of Tangible Personal Property For Others
- RSA 12A-1.025 [Repealed] Receipts From Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices
- RSA 12A-1.027 Printing of Tangible Personal Property
- RSA 12A-1.029 [Repealed] Labels and Other Printed Matter Sold to Manufacturers
- RSA 12A-1.032 Computer Software
- RSA 12A-1.033 Sales of Manuscripts
- RSA 12A-1.034 Promotional Materials Exported From This State
- RSA 12A-1.035 Funerals; Related Merchandise and Services
- RSA 12A-1.036 Furniture and Storage Warehousemen
- RSA 12A-1.037 Occasional Or Isolated Sales Or Transactions Involving Tangible Personal Property Or Services
- RSA 12A-1.0371 [Effective Until 1/1/2024] Sales of Coins, Currency, Or Bullion
- Fla. Admin. Code Ann. R. 12A-1.0371 [Effective 1/1/2024] Sales of Coins, Currency, Or Bullion
- RSA 12A-1.038 Consumer's Certificate of Exemption; Exemption Certificates
- RSA 12A-1.039 Sales For Resale
- RSA 12A-1.040 Containers and Other Packaging Materials; Gift Wrapping
- RSA 12A-1.041 Photographers and Photo Finishers; Sales By Public Officials of Public Records
- RSA 12A-1.042 Dry Cleaners and Laundries
- RSA 12A-1.043 Manufacturing
- RSA 12A-1.044 [Effective Until 1/1/2024] Vending Machines
- Fla. Admin. Code Ann. R. 12A-1.044 [Effective 1/1/2024] Vending Machines
- RSA 12A-1.045 Transportation Charges
- RSA 12A-1.047 [Effective Until 1/1/2024] Florists
- Fla. Admin. Code Ann. R. 12A-1.047 [Effective 1/1/2024] Florists
- RSA 12A-1.048 Sale of Agricultural Products
- RSA 12A-1.049 Sales of Animals
- RSA 12A-1.051 Sales to Or By Contractors Who Repair, Alter, Improve and Construct Real Property
- RSA 12A-1.053 Electric Power and Energy
- RSA 12A-1.055 [Repealed]
- RSA 12A-1.056 [Effective Until 1/1/2024] Tax Due At Time of Sale; Tax Returns and Regulations
- Fla. Admin. Code Ann. R. 12A-1.056 [Effective 1/1/2024] Tax Due At Time of Sale; Tax Returns and Regulations
- RSA 12A-1.057 Alcoholic and Malt Beverages
- RSA 12A-1.059 Fuels
- RSA 12A-1.060 Registration
- RSA 12A-1.061 Rentals, Leases, and Licenses to Use Transient Accommodations
- RSA 12A-1.0615 Hotel Rewards Points Programs
- RSA 12A-1.062 Information Services
- RSA 12A-1.063 Tangible Personal Property Consumed In Manufacturing, Processing, Assembling and Refining
- Fla. Admin. Code Ann. R. 12A-1.070 [Effective 12/1/2023] Leases and Licenses of Real Property; Storage of Boats and Aircraft
- RSA 12A-1.064 Sales to Licensed Common Carriers Operating Motor Vehicles Or Railroad Rolling Stock In Interstate and Foreign Commerce
- RSA 12A-1.0641 Sales of Vessels Used In Interstate Or Foreign Commerce Or For Commercial Fishing Purposes
- RSA 12A-1.065 Sales to Banks
- RSA 12A-1.066 [Effective Until 1/1/2024] Auctioneers, Agents, Brokers and Factors
- Fla. Admin. Code Ann. R. 12A-1.066 [Effective 1/1/2024] Auctioneers, Agents, Brokers and Factors
- RSA 12A-1.067 Pawnbrokers
- RSA 12A-1.068 Tire Recapping (Repealed)
- Fla. Admin. Code Ann. R. 12A-1.070 Leases and Licenses of Real Property; Storage of Boats and Aircraft
- RSA 12A-1.071 Rentals, Leases, Or License to Use Tangible Personal Property
- RSA 12A-1.072 Advertising Agencies
- RSA 12A-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-Down Or Storage
- RSA 12A-1.074 Trade-Ins
- RSA 12A-1.075 [Repealed] Deposits
- RSA 12A-1.076 Sales of Articles of Clothing, Clothing Accessories, and Jewelry
- RSA 12A-1.077 Free Merchandise
- RSA 12A-1.080 Concession Prizes; the Sale of Food, Drink, and Tangible Personal Property At Concession Stands
- RSA 12A-1.081 Consignment Sales
- RSA 12A-1.085 Exemption For Qualified Production Companies
- RSA 12A-1.087 [Effective Until 1/1/2024] Exemption For Power Farm Equipment; Electricity Used For Certain Agricultural Purposes; Suggested Exemption Certificate For Items Used For Agricultural Purposes
- Fla. Admin. Code Ann. R. 12A-1.087 [Effective 1/1/2024] Exemption For Power Farm Equipment; Electricity Used For Certain Agricultural Purposes; Suggested Exemption Certificate For Items Used For Agricultural Purposes
- RSA 12A-1.089 Gift Certificates
- RSA 12A-1.090 [Repealed]
- RSA 12A-1.091 Use Tax
- RSA 12A-1.0911 Self-Accrual Authorization; Direct Remittance On Behalf of Independent Distributors
- RSA 12A-1.094 Public Works Contracts
- RSA 12A-1.096 Industrial Machinery and Equipment For Use In a New Or Expanding Business
- RSA 12A-1.097 [Effective Until 1/1/2024] Public Use Forms
- Fla. Admin. Code Ann. R. 12A-1.097 [Effective 1/1/2024] Public Use Forms
- RSA 12A-1.103 Remote Sales; Marketplaces
- RSA 12A-1.104 [Repealed]
- RSA 12A-1.105 Service Warranties
- RSA 12A-1.107 [Effective Until 1/1/2024] Enterprise Zone and Florida Neighborhood Revitalization Programs
- Fla. Admin. Code Ann. R. 12A-1.107 [Effective 1/1/2024] Community Contribution Tax Credit
- RSA 12A-1.108 Exemption For Data Center Property
- RSA 12A-1.109 Florida Sales Tax Credit Scholarship Program For Commercial Rental Property
- RSA 12A-1.110 Hope Scholarship Program
- RSA 12A-1.111 Department of Revenue Electronic Database