12A SALES AND USE TAX CHAPTER 12A-1 SALES AND USE TAX 12A-1.001 Specific Exemptions. 12A-1.0011 Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations. 12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats 12A-1.002 Practitioners of the Healing Arts. 12A-1.003 Sales of Several Items to the Same Purchaser at the Same Time. (Repealed 5-9-13) 12A-1.004 Sales Tax Brackets. 12A-1.005 Admissions. 12A-1.006 Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property. 12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles. 12A-1.0071 Boats Temporarily Docked in Florida. 12A-1.008 Newspapers, Community Newspapers, Shoppers, Magazines, and Other Periodicals. 12A-1.009 Receipts from Services Rendered by Insect or Pest Exterminators. 12A-1.0091 Cleaning Services. 12A-1.0092 Detective, Burglar Protection, and Other Protection Services. 12A-1.010 Receipts from Sales by Barber Shops and Beauty Shops. 12A-1.011 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-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. 12A-1.012 Repossessed Merchandise and Bad Debts. 12A-1.013 Credit for Taxes Paid in Error. (Repealed 6-19-01) 12A-1.014 Refunds and Credits for Sales Tax Erroneously Paid.
12A-1.0141 Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures. (Repealed 12-18-07) 12A-1.0142 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies. (Repealed 1-25-12) 12A-1.0143 Manufacturing and Spaceport Investment Incentive Program Tax Refunds. 12A-1.0144 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies. 12A-1.015 Industrial Gases. 12A-1.016 Sales; Installation Charges. 12A-1.0161 Sales and Use Tax on Services; Sale for Resale. 12A-1.017 Finance and Interest Charges and Carrying Charges on Installment Sales. 12A-1.018 Trade Cash Discounts. 12A-1.019 Receipts from Sale of Water. (Repealed 4-2-00) 12A-1.020 Drugs, Medicine and Medical Products and Supplies. 12A-1.021 Prosthetic and Orthopedic Appliances. 12A-1.0215 Veterinary Sales and Services. 12A-1.022 Federal Excise Taxes, Gross Receipts Tax, and Other Fees. 12A-1.023 Linen Supply. 12A-1.024 Fabrication of Tangible Personal Property for Others. 12A-1.025 Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices. 12A-1.026 Monuments and Tombstones. (Repealed 6-19-01) 12A-1.027 Printing of Tangible Personal Property. 12A-1.028 Sales to Persons Engaged in Printing. (Repealed 6-19-01) 12A-1.029 Labels and Other Printed Matter Sold to Manufacturers. (Repealed 6-1-09) 12A-1.030 The Printing of Promissory Notes, Securities and Checks. (Repealed 6-19-01) 12A-1.031 The Printing of Lawyers' Briefs and Accountants' Reports. (Repealed 6-19-01) 12A-1.032 Computers and Related Systems.
12A-1.033 Sales of Manuscripts. 12A-1.034 Promotional Materials Exported from this State. 12A-1.035 Funerals; Related Merchandise and Services. 12A-1.036 Furniture and Storage Warehousemen. 12A-1.037 Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services. 12A-1.0371 Sales of Coins, Currency, or Bullion. 12A-1.038 Consumer's Certificate of Exemption; Exemption Certificates. 12A-1.039 Sales for Resale. 12A-1.040 Sales of Containers, Wrapping and Packing Materials and Related Products. 12A-1.041 Photographers and Photo Finishers; Sales by Public Officials of Public Records. 12A-1.042 Dry Cleaners and Laundries. 12A-1.043 Manufacturing. 12A-1.044 Vending Machines. 12A-1.045 Transportation Charges. 12A-1.046 Telephone, Telegraph and Other Telecommunication Services. (Repealed 6-19-01) 12A-1.047 Florists. 12A-1.048 Sale of Agricultural Products, Including Poultry and Livestock. 12A-1.049 Sales of Animals. 12A-1.050 Food for Animals. (Repealed 3-1-00) 12A-1.051 Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property. 12A-1.052 Cemetery Organizations. (Repealed 6-19-01) 12A-1.053 Electric Power and Energy. 12A-1.054 Tax Due at Time of Sale. (Repealed 3-20-96) 12A-1.055 Sale or Discontinuation of Business. (Repealed 1-17-13) 12A-1.056 Tax Due at Time of Sale; Tax Returns and Regulations.
12A-1.0565 Waiver of Electronic Data Interchange Sales and Use Tax Return Filing Requirements. (Repealed 4-17-03) 12A-1.057 Alcoholic and Malt Beverages. 12A-1.058 Trade Stamps. (Repealed 6-19-01) 12A-1.059 Fuels. 12A-1.060 Registration. 12A-1.061 Rentals, Leases, and Licenses to Use Transient Accommodations. 12A-1.0615 Hotel reward Points Programs. 12A-1.062 Information Services. 12A-1.063 Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining. 12A-1.064 Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate or Foreign Commerce. 12A-1.0641 Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes 12A-1.065 Sales to Banks. 12A-1.066 Auctioneers, Agents, Brokers and Factors. 12A-1.067 Pawnbrokers. 12A-1.068 Tire Recapping. (Repealed 5-9-13) 12A-1.069 Sales by Governmental Agencies and Instrumentalities and Exempt Institutions. (Repealed 6-19-01) 12A-1.070 Leases and Licenses of Real Property; Storage of Boats and Aircraft. 12A-1.071 Rentals, Leases, or License to Use Tangible Personal Property. 12A-1.072 Advertising Agencies. 12A-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage. 12A-1.074 Trade-Ins. 12A-1.075 Deposits. (Repealed 6-1-09) 12A-1.076 Sales of Articles of Clothing, Clothing Accessories, and Jewelry. 12A-1.077 Free Merchandise. 12A-1.078 Tobacco Products. (Repealed 11-16-00)
12A-1.079 Pollution Control Structures, Machinery and Equipment. (Repealed 6-12-95) 12A-1.080 Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands. 12A-1.081 Consignment Sales. 12A-1.082 Clothing Accessories. (Repealed 3-20-96) 12A-1.083 Jewelry. (Repealed 3-20-96) 12A-1.085 Exemption for Qualified Production Companies. 12A-1.086 Tax May Not Be Absorbed. (Repealed 3-20-96) 12A-1.087 Sales to Farmers. 12A-1.088 Machines and Equipment Used in Manufacturing, Mining, Etc. (Repealed 4-2-00) 12A-1.089 Gift Certificates. 12A-1.090 Tax Liens, Garnishment and Jeopardy Assessments. 12A-1.091 Use Tax. 12A-1.0911 Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors. 12A-1.093 Preservation of Records and Statute of Limitation; Acceptance of Resale and Exemption Certificates During Audit; Time Limitations. (Repealed 4-2-00) 12A-1.0935 Authority to Issue Subpoenas and Subpoenas Duces Tecum. (Repealed 7-31-03) 12A-1.094 Public Works Contracts. 12A-1.095 Revocation of Sales Tax Exemption Certificates. (Repealed 7-31-03) 12A-1.0955 Revocation of Sales Tax Certificates of Registration. (Repealed 7-31-03) 12A-1.096 Industrial Machinery and Equipment for Use in a New or Expanding Business. 12A-1.097 Public Use Forms. 12A-1.098 Itinerant Merchants, Flea Market Vendors and Other Retailers Without Permanent Places of Business. (Repealed 7-1-99)
12A-1.099 Credit Against Tax for Job Creation in Enterprise Zones. (Repealed 1-3-96) 12A-1.100 Building Materials Used in the Rehabilitation of Real Property Located in an Enterprise Zone. (Repealed 1-3-96) 12A-1.101 Business Property Used in an Enterprise Zone. (Repealed 1-3-96) 12A-1.102 Electrical Energy Used in an Enterprise Zone. (Repealed 1-3-96) 12A-1.103 Mail Order Sales. 12A-1.104 Sales of Property to be Transported to a Cooperating State. 12A-1.105 Service Warranties. 12A-1.106 Space Activities. (Repealed 3-20-96) 12A-1.107 Enterprise Zone and Florida Neighborhood Revitalization Programs.