Chapter 12A-1 — Sales and Use Tax
130 rules · Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax· official chapter page
| 12A-1.001 | Specific Exemptions | 12/29/2025 |
| 12A-1.0011 | Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations | 6/19/2001 |
| 12A-1.0015 | Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats | 1/1/2026 |
| 12A-1.002 | Practitioners of the Healing Arts (Repealed) | 7/12/2010 |
| 12A-1.003 | Sales of Several Items to the Same Purchaser at the Same Time (Repealed) | 5/9/2013 |
| 12A-1.004 | Sales Tax Brackets (Repealed) | 6/14/2022 |
| 12A-1.005 | Admissions | 12/29/2025 |
| 12A-1.006 | Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property | 8/15/2021 |
| 12A-1.007 | Aircraft, Boats, Mobile Homes, and Motor Vehicles | 2/20/2025 |
| 12A-1.0071 | Boats Temporarily Docked in Florida | 12/31/2020 |
| 12A-1.008 | Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals | 12/29/2025 |
| 12A-1.009 | Receipts from Services Rendered for Exterminating and Pest Control | 1/12/2011 |
| 12A-1.0091 | Cleaning Services | 1/12/2011 |
| 12A-1.0092 | Detective, Burglar Protection, and Other Protection Services | 1/1/2024 |
| 12A-1.010 | Receipts from Sales by Barber Shops and Beauty Shops | 12/29/2025 |
| 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 | 6/6/2011 |
| 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. | 1/10/2017 |
| 12A-1.012 | Repossessed Merchandise and Bad Debts | 4/16/2018 |
| 12A-1.013 | Credit for Taxes Paid in Error | |
| 12A-1.014 | Refunds and Credits for Sales Tax Erroneously Paid | 5/9/2013 |
| 12A-1.0141 | Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed) | 12/18/2007 |
| 12A-1.0142 | Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed) | 1/25/2012 |
| 12A-1.0143 | Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed) | 1/8/2019 |
| 12A-1.0144 | Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed) | 4/16/2018 |
| 12A-1.015 | Industrial Gases (Repealed) | 7/12/2010 |
| 12A-1.016 | Sales; Installation Charges | 10/2/2001 |
| 12A-1.0161 | Sales and Use Tax on Services; Sale for Resale | 1/12/2011 |
| 12A-1.017 | Finance and Interest Charges and Carrying Charges on Installment Sales | 4/2/2000 |
| 12A-1.018 | Trade and Cash Discounts | 7/20/2011 |
| 12A-1.019 | Receipts from Sale of Water (Repealed) | |
| 12A-1.020 | Licensed Practitioners; Drugs, Medical Products and Supplies | 1/1/2024 |
| 12A-1.021 | Prosthetic and Orthopedic Appliances | 7/12/2010 |
| 12A-1.0215 | Veterinary Sales and Services | 2/17/2015 |
| 12A-1.022 | Federal Excise Taxes, Gross Receipts Tax, and Other Fees | 2/17/2015 |
| 12A-1.023 | Linen Supply | 6/16/1972 |
| 12A-1.024 | Fabrication of Tangible Personal Property for Others | 6/16/1972 |
| 12A-1.025 | Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices (Repealed) | 3/25/2020 |
| 12A-1.026 | Monuments and Tombstones (Repealed) | |
| 12A-1.027 | Printing of Tangible Personal Property | 6/19/2001 |
| 12A-1.028 | Sales to Persons Engaged in Printing (Repealed) | |
| 12A-1.029 | Labels and Other Printed Matter Sold to Manufacturers (Repealed) | 6/1/2009 |
| 12A-1.030 | The Printing of Promissory Notes, Securities and Checks (Repealed) | |
| 12A-1.031 | The Printing of Lawyers’ Briefs and Accounts’ Reports | |
| 12A-1.032 | Computer Software | 8/15/2021 |
| 12A-1.033 | Sales of Manuscripts | 6/16/1972 |
| 12A-1.034 | Promotional Materials Exported from this State | 5/9/2013 |
| 12A-1.035 | Funerals; Related Merchandise and Services | 5/9/2013 |
| 12A-1.036 | Furniture and Storage Warehousemen | 6/1/2009 |
| 12A-1.037 | Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services | 12/29/2025 |
| 12A-1.0371 | Sales of Coins, Currency, or Bullion | 12/29/2025 |
| 12A-1.038 | Consumer's Certificate of Exemption; Exemption Certificates | 12/29/2025 |
| 12A-1.039 | Sales for Resale | 12/29/2025 |
| 12A-1.040 | Containers and Other Packaging Materials; Gift Wrapping | 6/1/2009 |
| 12A-1.041 | Photographers and Photo Finishers; Sales by Public Officials of Public Records | 1/11/2016 |
| 12A-1.042 | Dry Cleaners and Laundries | 6/16/1972 |
| 12A-1.043 | Manufacturing | 12/31/2020 |
| 12A-1.044 | Vending Machines | 12/29/2025 |
| 12A-1.045 | Transportation Charges | 10/17/1994 |
| 12A-1.046 | Telephone, Telegraph and Other Telecommunication Services (Repealed) | |
| 12A-1.047 | Florists | 1/1/2024 |
| 12A-1.048 | Sale of Agricultural Products | 6/19/2001 |
| 12A-1.049 | Sales of Animals | 3/1/2000 |
| 12A-1.050 | Food for Animals (Repealed) | |
| 12A-1.051 | Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property | 4/17/2003 |
| 12A-1.052 | Cemetery Organizations (Repealed) | |
| 12A-1.053 | Electric Power and Energy | 2/17/2015 |
| 12A-1.054 | Tax Due at Time of Sale (Repealed) | |
| 12A-1.055 | Sale or Discontinuation of Business | 1/17/2013 |
| 12A-1.056 | Tax Due at Time of Sale; Tax Returns and Regulations | 12/29/2025 |
| 12A-1.0565 | Waiver of Electronic Data Interchange Sales and Use Tax Return Filing Requirements (Repealed) | |
| 12A-1.057 | Alcoholic and Malt Beverages | 6/14/2022 |
| 12A-1.058 | Trade Stamps (Repealed) | |
| 12A-1.059 | Fuels | 10/26/2022 |
| 12A-1.060 | Registration | 12/29/2025 |
| 12A-1.061 | Rentals, Leases, and Licenses to Use Transient Accommodations | 12/29/2025 |
| 12A-1.0615 | Hotel Rewards Points Programs | 5/23/2011 |
| 12A-1.062 | Information Services | 6/19/2001 |
| 12A-1.063 | Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining | 12/16/1991 |
| 12A-1.064 | Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce | 5/9/2013 |
| 12A-1.0641 | Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes | 12/31/2020 |
| 12A-1.065 | Sales to Banks | 6/16/1972 |
| 12A-1.066 | Auctioneers, Agents, Brokers and Factors | 1/1/2024 |
| 12A-1.067 | Pawnbrokers | 6/16/1972 |
| 12A-1.068 | Tire Recapping (Repealed) | 5/9/2013 |
| 12A-1.069 | Sales by Governmental Agencies and Instrumentalities and Exempt Institutions (Repealed) | |
| 12A-1.070 | Leases and Licenses of Real Property; Storage of Boats and Aircraft (Repealed) | 12/29/2025 |
| 12A-1.071 | Rentals, Leases, or License to Use Tangible Personal Property | 11/3/2009 |
| 12A-1.072 | Advertising Agencies | 12/29/2025 |
| 12A-1.073 | Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage | 12/29/2025 |
| 12A-1.074 | Trade-Ins | 7/20/2011 |
| 12A-1.075 | Deposits (Repealed) | 6/1/2009 |
| 12A-1.076 | Sales of Articles of Clothing, Clothing Accessories, and Jewelry | 3/20/1996 |
| 12A-1.077 | Free Merchandise | 10/18/1978 |
| 12A-1.078 | Tobacco Products (Repealed) | |
| 12A-1.079 | Pollution Control Structures, Machinery and Equipment (Repealed) | |
| 12A-1.080 | Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands | 6/19/2001 |
| 12A-1.081 | Consignment Sales | 6/16/1972 |
| 12A-1.082 | Clothing Accessories (Repealed) | |
| 12A-1.083 | Jewelry (Repealed) | |
| 12A-1.085 | Exemption for Qualified Production Companies | 12/29/2025 |
| 12A-1.086 | Tax May Not Be Absorbed (Repealed) | |
| 12A-1.087 | Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes | 1/1/2024 |
| 12A-1.088 | Machines and Equipment Used in Manufacturing, Mining, Etc. (Repealed) | |
| 12A-1.089 | Gift Certificates | 12/13/1988 |
| 12A-1.090 | Tax Liens, Garnishment and Jeopardy Assessments (Repealed) | 3/12/2014 |
| 12A-1.091 | Use Tax | 12/29/2025 |
| 12A-1.0911 | Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors | 12/29/2025 |
| 12A-1.093 | Preservation of Records and Statute of Limitation; Acceptance of Resale and Exemption Certificates During Audit; Time Limitations (Repealed) | |
| 12A-1.0935 | Authority to Issue Subpoenas and Subpoenas Duces Tecum (Repealed) | |
| 12A-1.094 | Public Works Contracts | 1/12/2011 |
| 12A-1.095 | Revocation of Sales Tax Exemption Certificates (Repealed) | |
| 12A-1.0955 | Revocation of Sales Tax Exemption of Registration (Repealed) | |
| 12A-1.096 | Industrial Machinery and Equipment for Use in a New or Expanding Business | 1/17/2013 |
| 12A-1.097 | Public Use Forms | 9/3/2026 |
| 12A-1.098 | Itinerate Merchants, Flea Market Vendors and Other Retailers Without Permanent Places of Business (Repealed) | |
| 12A-1.099 | Credit Against Tax for Job Creation in Enterprise Zones (Repealed) | |
| 12A-1.100 | Building Materials Used in the Rehabilitation of Real Property Located in an Enterprise Zone (Repealed) | |
| 12A-1.101 | Business Property Used in an Enterprise Zone (Repealed) | |
| 12A-1.102 | Electrical Energy Used in an Enterprise Zone | |
| 12A-1.103 | Remote Sales; Marketplaces | 6/14/2022 |
| 12A-1.104 | Sales of Property to be Transported to a Cooperating State (Repealed) | 6/14/2022 |
| 12A-1.105 | Service Warranties | 9/15/2008 |
| 12A-1.106 | Space Activities | |
| 12A-1.107 | Community Contribution Tax Credit | 1/1/2024 |
| 12A-1.108 | Exemption for Data Center Property | 6/14/2022 |
| 12A-1.109 | Florida Sales Tax Credit Scholarship Program for Commercial Rental Property (Repealed) | 12/29/2025 |
| 12A-1.110 | Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Scholarship Program | 2/20/2025 |
| 12A-1.111 | Department of Revenue Electronic Database | 8/15/2021 |
| 12A-1.116 | Florida Farm Tax Exempt Agricultural Materials Card | 2/11/2024 |
| 12A-1.117 | Annual Back-to-School Sales Tax Holiday | 12/29/2025 |