12A SALES AND USE TAX CHAPTER 12A-1 SALES AND USE TAX
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1 12A SALES AND USE TAX CHAPTER 12A-1 SALES AND USE TAX 12A Specific Exemptions. 12A Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations. 12A Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats 12A Practitioners of the Healing Arts. 12A Sales of Several Items to the Same Purchaser at the Same Time. (Repealed ) 12A Sales Tax Brackets. 12A Admissions. 12A Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property. 12A Aircraft, Boats, Mobile Homes, and Motor Vehicles. 12A Boats Temporarily Docked in Florida. 12A Newspapers, Community Newspapers, Shoppers, Magazines, and Other Periodicals. 12A Receipts from Services Rendered by Insect or Pest Exterminators. 12A Cleaning Services. 12A Detective, Burglar Protection, and Other Protection Services. 12A Receipts from Sales by Barber Shops and Beauty Shops. 12A Food and Drink for Human Consumption; Sales of Food or Drinks Served, Cooked, Prepared, or Sold by Restaurants, Vending Machines or Other Like Places of Business. 12A 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. 12A Repossessed Merchandise and Bad Debts. 12A Credit for Taxes Paid in Error. (Repealed ) 12A Refunds and Credits for Sales Tax Erroneously Paid.
2 12A Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures. (Repealed ) 12A Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies. (Repealed ) 12A Manufacturing and Spaceport Investment Incentive Program Tax Refunds. 12A Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies. 12A Industrial Gases. 12A Sales; Installation Charges. 12A Sales and Use Tax on Services; Sale for Resale. 12A Finance and Interest Charges and Carrying Charges on Installment Sales. 12A Trade Cash Discounts. 12A Receipts from Sale of Water. (Repealed ) 12A Drugs, Medicine and Medical Products and Supplies. 12A Prosthetic and Orthopedic Appliances. 12A Veterinary Sales and Services. 12A Federal Excise Taxes, Gross Receipts Tax, and Other Fees. 12A Linen Supply. 12A Fabrication of Tangible Personal Property for Others. 12A Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices. 12A Monuments and Tombstones. (Repealed ) 12A Printing of Tangible Personal Property. 12A Sales to Persons Engaged in Printing. (Repealed ) 12A Labels and Other Printed Matter Sold to Manufacturers. (Repealed ) 12A The Printing of Promissory Notes, Securities and Checks. (Repealed ) 12A The Printing of Lawyers' Briefs and Accountants' Reports. (Repealed ) 12A Computers and Related Systems.
3 12A Sales of Manuscripts. 12A Promotional Materials Exported from this State. 12A Funerals; Related Merchandise and Services. 12A Furniture and Storage Warehousemen. 12A Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services. 12A Sales of Coins, Currency, or Bullion. 12A Consumer's Certificate of Exemption; Exemption Certificates. 12A Sales for Resale. 12A Sales of Containers, Wrapping and Packing Materials and Related Products. 12A Photographers and Photo Finishers; Sales by Public Officials of Public Records. 12A Dry Cleaners and Laundries. 12A Manufacturing. 12A Vending Machines. 12A Transportation Charges. 12A Telephone, Telegraph and Other Telecommunication Services. (Repealed ) 12A Florists. 12A Sale of Agricultural Products, Including Poultry and Livestock. 12A Sales of Animals. 12A Food for Animals. (Repealed ) 12A Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property. 12A Cemetery Organizations. (Repealed ) 12A Electric Power and Energy. 12A Tax Due at Time of Sale. (Repealed ) 12A Sale or Discontinuation of Business. (Repealed ) 12A Tax Due at Time of Sale; Tax Returns and Regulations.
4 12A Waiver of Electronic Data Interchange Sales and Use Tax Return Filing Requirements. (Repealed ) 12A Alcoholic and Malt Beverages. 12A Trade Stamps. (Repealed ) 12A Fuels. 12A Registration. 12A Rentals, Leases, and Licenses to Use Transient Accommodations. 12A Hotel reward Points Programs. 12A Information Services. 12A Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining. 12A Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate or Foreign Commerce. 12A Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes 12A Sales to Banks. 12A Auctioneers, Agents, Brokers and Factors. 12A Pawnbrokers. 12A Tire Recapping. (Repealed ) 12A Sales by Governmental Agencies and Instrumentalities and Exempt Institutions. (Repealed ) 12A Leases and Licenses of Real Property; Storage of Boats and Aircraft. 12A Rentals, Leases, or License to Use Tangible Personal Property. 12A Advertising Agencies. 12A Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage. 12A Trade-Ins. 12A Deposits. (Repealed ) 12A Sales of Articles of Clothing, Clothing Accessories, and Jewelry. 12A Free Merchandise. 12A Tobacco Products. (Repealed )
5 12A Pollution Control Structures, Machinery and Equipment. (Repealed ) 12A Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands. 12A Consignment Sales. 12A Clothing Accessories. (Repealed ) 12A Jewelry. (Repealed ) 12A Exemption for Qualified Production Companies. 12A Tax May Not Be Absorbed. (Repealed ) 12A Sales to Farmers. 12A Machines and Equipment Used in Manufacturing, Mining, Etc. (Repealed ) 12A Gift Certificates. 12A Tax Liens, Garnishment and Jeopardy Assessments. 12A Use Tax. 12A Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors. 12A Preservation of Records and Statute of Limitation; Acceptance of Resale and Exemption Certificates During Audit; Time Limitations. (Repealed ) 12A Authority to Issue Subpoenas and Subpoenas Duces Tecum. (Repealed ) 12A Public Works Contracts. 12A Revocation of Sales Tax Exemption Certificates. (Repealed ) 12A Revocation of Sales Tax Certificates of Registration. (Repealed ) 12A Industrial Machinery and Equipment for Use in a New or Expanding Business. 12A Public Use Forms. 12A Itinerant Merchants, Flea Market Vendors and Other Retailers Without Permanent Places of Business. (Repealed )
6 12A Credit Against Tax for Job Creation in Enterprise Zones. (Repealed ) 12A Building Materials Used in the Rehabilitation of Real Property Located in an Enterprise Zone. (Repealed ) 12A Business Property Used in an Enterprise Zone. (Repealed ) 12A Electrical Energy Used in an Enterprise Zone. (Repealed ) 12A Mail Order Sales. 12A Sales of Property to be Transported to a Cooperating State. 12A Service Warranties. 12A Space Activities. (Repealed ) 12A Enterprise Zone and Florida Neighborhood Revitalization Programs.
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