Fla. Admin. Code » Department of Revenue > 12A — Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax > Chapter 12A-1 — SALES AND USE TAX
Florida Administrative Code

Fla. Admin. Code R. 12A-1.025 (2026)

Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices (Repealed)

✓ current as of September 2026
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Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(14)(a), 212.05(1), 212.06(1)(a) FS. History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.25, Repealed 3-25-20.

Effective: 3/25/2020.