Fla. Admin. Code » Department of Revenue > 12A — Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax > Chapter 12A-17 — REGISTRATION AS SECONDHAND DEALER OR SECONDARY METALS RECYCLER
Florida Administrative Code

Fla. Admin. Code R. 12A-17.001 (2026)

Scope of Rules

✓ current as of September 2026
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Rulemaking Authority 213.06(1), 538.11, 538.37 FS. Law Implemented 538.09, 538.32 FS. History–New 3-15-90, Amended 11-14-91, 8-1-02, Repealed 1-17-13.

Effective: 1/17/2013.