Fla. Admin. Code » Department of Revenue > 12A — Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax > Chapter 12A-3 — TOURIST DEVELOPMENT TAX
Florida Administrative Code

Fla. Admin. Code R. 12A-3.006 (2026)

Rents Involving Fractions of a Dollar; Computation of Tax (Repealed)

✓ current as of September 2026
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Rulemaking Authority 125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 125.0104, 125.0108, 212.03(1), (2), (3), (4), (5), (7) FS. History–New 3-27-78, Amended 5-28-85, Formerly 12A-3.06, Amended 7-29-91, 3-21-95, 11-30-97, Repealed 5-9-13.

Effective: 5/9/2013.