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-1.106 (2026)

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✓ current as of September 2026
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Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 206.42(4), 212.02(23), (24), 212.08(16) FS. History–New 2-28-90, Repealed 3-20-96.