Fla. Admin. Code R. 12A-15.010 (2026)
The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
(1)(a) Concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business where it is impracticable to separately state Florida sales tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale, may calculate tax due for counties imposing a surtax as follows:
1. Divide the total gross receipts by the divisors provided in paragraph (b) to compute taxable sales;
2. Subtract taxable sales from the total gross receipts to compute the amount of sales tax, plus surtax, due.
(b) Divisors for counties imposing surtax at the following rates are:
Surtax Rate | Divisor |
No Surtax | 1.0659 |
1/4% | 1.0678 |
1/2% | 1.0697 |
3/4% | 1.0724 |
1% | 1.0751 |
1 1/4% | 1.0773 |
1 1/2% | 1.0795 |
1 3/4% | 1.0817 |
2% | 1.0839 |
(2) Concessionaires at arenas, auditoriums, carnivals, fairs, stadiums, theaters, and similar places of business that separately state Florida sales tax on their charge tickets, sales slips, invoices, or other tangible evidence of sales must remit to the State the amount of tax collected and due on their sales.
Rulemaking Authority 212.07(2), 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.07(2) FS. History–New 12-11-89, Amended 3-20-96, 6-19-01, 11-1-05, 6-1-09.
Effective: 6/1/2009.