Fla. Admin. Code R. 12D-8.009 (2026)
Additional Requirements for Preparation of Tangible Personal Property Assessment Roll
(1) The appraiser shall include on the roll a code reference to the tax return showing the property, and need not give a description of such property on the roll. The account number may be adopted as the code to indicate the reference to the return, provided the property appraiser places the account number on the return.
(2) Classification of property by class type.
(a) The property appraiser shall classify tangible personal property to convey the actual current use of the property and indicate the same on the assessment roll. Where property has more than one use, it shall be classified under the category which represents its primary and predominant use. It is the primary and predominant use that will govern the classification. Possessory interests shall be classified according to the use of the property by the possessor.
(b) The classification shall be based upon six primary groupings of the major use type categories, with sub-classifications of the primary groupings of the major use type categories. The primary groupings of major uses are:
1. Retail.
2. Wholesale.
3. Manufacturing.
4. Leasing/Rental.
5. Services.
6. Special.
(c) The following is a detailed explanation of the minimum use type classifications for tangible personal property and a numeric code designation for each. The classifications are based on classification codes as set forth in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President, and, as such, the code numbers may be out of sequence. It is recommended the user refer to the Standard Industrial Classification Manual, 1987, for detailed description of property use. This listing is intended to facilitate the determination of classification, particularly in special and questionable kinds of property and is not intended to list every possible use which might occur in the state. Upon request, the Department of Revenue will inform the appraiser of the classification under which specific property uses not listed below should be placed.
RETAIL General Merchandise 5311 | Department Store | ||
5331 | Discount Merchandise Store (K-Mart, etc.) | ||
5932 | Used Merchandise, Antiques, Pawn Shops | ||
5932 | Army, Navy Surplus | ||
5961 | Mail Order | ||
7389 | Stamp Redemption | ||
5399 | Miscellaneous General Merchandise | ||
Apparel & Accessories | |||
5651 | Clothing | ||
5661 | Shoes | ||
5699 | Miscellaneous Apparel & Accessories | ||
5944 | Jewelry Stores, Watches Furniture, Fixtures, Home Furnishings | ||
5712 | Household Furniture | ||
5021 | Office Furniture | ||
5713 | Floor Covering | ||
5714 | Drapery, Upholstery | ||
5722 | Appliances | ||
5731 | Radio, Television | ||
5734 | Computers | ||
5735 | Music Records, Tapes | ||
5736 | Music Instruments | ||
5046 | Partitions, Shelving, Office and Store Fixtures | ||
Other Merchandise | |||
5731 | Electronics | ||
5943 | Office supply, stationery | ||
5942 | Books, Magazines | ||
5994 | Newsstands | ||
5992 | Florist | ||
5993 | Tobacco, Cigars, Cigarettes | ||
5949 | Fabric | ||
5949 | Needlework, Knitting | ||
5941 | Sporting Goods, Gun Shops, Fisherman’s Supply, Bait and Tackle | ||
5945 | Arts and Crafts, Hobby, Ceramics | ||
5946 | Photographic Supplies, Cameras | ||
7384 | Film Processing | ||
3861 | Microfilm | ||
5947 | Gift and Novelty Shop | ||
5945 | Toys | ||
5999 | Miscellaneous Other Merchandise | ||
Health Care/Cosmetics | |||
5912 | Drug Store/Pharmacy | ||
5995 | Optical Goods | ||
5999 | Hearing Aids, Orthopedic Appliances | ||
5047 | Medical and Dental Equipment and Supplies | ||
5087 | Cosmetics, Beauty and Barber Equipment and Supplies | ||
5999 | Miscellaneous Health Care/Cosmetics | ||
Food Products | |||
5411 | Supermarket | ||
5411 | Grocery | ||
5421 | Specialty market (Meat, Fish) | ||
5451 | Dairy | ||
5431 | Fruit, Vegetable | ||
5411 | Convenience Market | ||
5461 | Bakery | ||
5921 | Package Store-Liquor and Beer | ||
5813 | Bar, Night Club, Lounge | ||
5812 | Restaurant Cafeteria | ||
5812 | Fast Food Ice Cream | ||
5499 | Miscellaneous Food Store (Health Food) | ||
5441 | Candy | ||
Building Materials – Hardware Garden Supply | |||
5211 | Lumber and Other Building Materials | ||
5074 | Plumbing, Heating, and Water Conditioning | ||
5075 | Air Conditioning | ||
5063 | Electrical, Lighting Equipment | ||
5231 | Paint, Glass | ||
5211 | Tile | ||
5251 | Hardware | ||
5261 | Nursery | ||
0782 | Landscaping | ||
5261 | Farm and Garden Supply | ||
5211 | Pool and Patio – Utility Buildings | ||
5211 | Miscellaneous Building Materials | ||
Machinery and Equipment | |||
5083 | Farm, Grove and Garden Machinery and Equipment | ||
5084 | Industrial Machinery and Equipment | ||
5082 | Construction and Mining Machinery and Equipment | ||
5999 | Miscellaneous Machinery and Equipment | ||
Electrical and Electronic Machinery and Equipment | |||
5999 | Office/Business Machinery and Equipment | ||
5734 | Data Processing – Computers | ||
5999 | Copying Machines | ||
5731 | Miscellaneous Electrical and Electronic Machinery and Equipment | ||
Transportation | |||
5511 | Automobiles and Trucks (New) | ||
5521 | Automobiles and Trucks (Used) | ||
5531 | Auto Parts, Junk Yards, Tires | ||
5271 | Mobile Homes | ||
5551 | Ships, Boats | ||
5551 | Marine Supplies | ||
5599 | Aircraft and Parts | ||
5571 | Motorcycles and Bicycles and Parts | ||
5561 | Miscellaneous Transportation Equipment – Motor Homes, R. V.’s, Bus, Taxi Miscellaneous Retail | ||
5999 | Miscellaneous Retail | ||
WHOLESALE | |||
General Merchandise | |||
5099 | General Merchandise | ||
Apparel and Accessories | |||
5136 | Clothing (Men, Boys) | ||
5137 | Clothing (Women, Children, Infants) | ||
5139 | Shoes | ||
5137 | Miscellaneous Apparel and Accessories – Handbags | ||
5094 | Jewelry, Watches | ||
5021 | Household Furniture | ||
5021 | Office Furniture | ||
5023 | Floor Coverings, Drapery, Upholstery | ||
5064 | Appliances | ||
5064 | Radio, TV, Music | ||
5046 | Partitions, Shelving, Office and Store Fixtures | ||
Other Merchandise | |||
5064 | Electronics | ||
5111 | Printing and Writing Paper | ||
5112 | Office Supply and Stationery | ||
5113 | Paper Products | ||
5192 | Books, Magazines | ||
5193 | Florist | ||
5194 | Tobacco, Cigars, Cigarettes | ||
5131 | Fabric/Textiles | ||
5131 | Needlework, Knitting, Yarn, Thread | ||
5091 | Sporting Goods | ||
5092 | Arts and Crafts, Hobby, Ceramic Supplies | ||
5043 | Photographic Supplies, Cameras, Film Processing, Microfilm | ||
5092 | Toys | ||
5099 | Miscellaneous Other Merchandise | ||
Health Care/Cosmetics | |||
5122 | Drugs-Pharmaceutical | ||
5047 | Hearing, Orthopedic | ||
5048 | Optical | ||
5047 | Medical & Dental Equipment & Supplies | ||
5087 | Cosmetics, Barber and Beauty Equipment and Supplies | ||
5122 | Miscellaneous Health Care/Cosmetics | ||
Food Products | |||
5153 | Farm Products (grain, citrus, etc.) | ||
5154 | Farm Products (livestock) | ||
5141 | Grocery | ||
5144 | Specialty (Poultry) | ||
5146 | Specialty (Fish and Seafood) | ||
5147 | Specialty (Meat) | ||
5148 | Fresh Fruits & Vegetables | ||
5149 | Bakery | ||
5181 | Beer | ||
5182 | Wine, Liquor | ||
5149 | Beverages | ||
5149 | Miscellaneous Food | ||
Building Materials – Hardware Garden Supply | |||
5031 | Lumber and Other Building Materials | ||
5074 | Plumbing, Water Conditioning | ||
5075 | Heating and Air Conditioning | ||
5063 | Electrical, Lighting | ||
5039 | Glass, Tile | ||
5198 | Paint | ||
5072 | Hardware | ||
5193 | Nursery and Landscaping | ||
5191 | Farm and Garden – Feed, Seed, Fertilizer | ||
5091 | Pool and Patio – Utility Buildings | ||
5039 | Miscellaneous Building Materials | ||
Machinery | |||
5083 | Farm, Grove and Garden Machinery and Equipment | ||
5084 | Industrial Machinery and Equipment | ||
5082 | Construction and Mining Machinery and Equipment | ||
5083 | Miscellaneous Machinery and Equipment | ||
Electrical and Electronic Machinery and Equipment | |||
5044 | Office/Business Machines and Equipment | ||
5045 | Data Processing – Computers | ||
5044 | Copying Machines | ||
5065 | Miscellaneous Electrical Machinery, Equipment and Supplies | ||
Transportation | |||
5012 | Automobiles and Trucks | ||
5013 | Auto Parts | ||
5014 | Tires | ||
5015 | Junk Yards | ||
5039 | Mobile Homes | ||
5088 | Ships, (non-pleasure) | ||
5091 | Boats (pleasure) | ||
5088 | Marine Products | ||
5088 | Aircraft and Parts | ||
5092 | Bicycles and Parts | ||
5012 | Motorcycles | ||
5012 | Miscellaneous Transportation Equipment – Motor Homes, R. V.’s., Bus, Taxi | ||
Other Wholesale | |||
5160 | Chemicals | ||
5050 | Metals and Minerals | ||
5170 | Petroleum and Petroleum Products – Gasoline | ||
5199 | Miscellaneous Other Wholesale Miscellaneous Wholesale | ||
5199 | Miscellaneous Wholesale | ||
MANUFACTURING | |||
Textiles | |||
2200 | Fabric and Knitting Mills, Floor Covering | ||
2290 | Miscellaneous Textiles | ||
Apparel | |||
2300 | Clothing | ||
Furniture and Fixtures | |||
2510 | Household Furniture | ||
2520 | Office Furniture | ||
2440 | Partitions, Shelving, Office and Store Fixtures | ||
Health Care | |||
2830 | Drugs | ||
3827 | Optical Instruments and Lenses, Glasses and Contact Lenses | ||
3840 | Medical and Dental Instruments, Equipment and Supplies | ||
2844 | Cosmetics | ||
2834 | Miscellaneous Health Care/Cosmetics | ||
Food Products | |||
2010 | Meat | ||
2020 | Dairy | ||
2030 | Canned and Preserved Fruits and Vegetables (Orange juice concentrate) | ||
2040 | Grain (Flour, Cereal, Animal Food) | ||
2050 | Bakery | ||
2080 | Liquor and Beer | ||
2080 | Beverages | ||
2090 | Miscellaneous Food Preparation | ||
2099 | Refining Sugar, etc. | ||
Lumber and Wood Products, Paper | |||
2411 | Logging | ||
2421 | Sawmills, Planing Mills | ||
2490 | Miscellaneous Wood Products | ||
2610 | Pulp | ||
2620 | Paper Mills | ||
2621 | Paper Products (Stationery, Tissues, Bags, Paper Plates, etc.) | ||
2650 | Paperboard Containers and Boxes | ||
2670 | Miscellaneous Paper Products (Insulation, Tar Paper) | ||
Stone, Clay, Glass and Concrete Products | |||
3200 | Glass and Glass Products | ||
3240 | Concrete, Gypsum, Lime | ||
3241 | Cement | ||
3251 | Brick, Clay | ||
3253 | Ceramic, Tile | ||
3261 | Miscellaneous Products – (Plumbing fixtures) | ||
3264 | Porcelain, Electrical Supply | ||
Metals | |||
3300 | Metal Industries – Foundries, Smelting, Refining | ||
3390 | Metal Products | ||
3399 | Miscellaneous Metals | ||
Chemicals | |||
2819 | Chemicals | ||
2813 | Industrial Gas | ||
2821 | Plastics | ||
2822 | Synthetics | ||
2840 | Cleaning Preparations | ||
2890 | Miscellaneous Chemical Products – Paint and Varnish, etc. | ||
Petroleum | |||
2910 | Petroleum Refining – Gasoline | ||
2950 | Paving and Roofing Materials – Asphalt | ||
2990 | Miscellaneous Petroleum Products | ||
Rubber and Plastic Products | |||
3011 | Tires and Inner Tubes | ||
3021 | Rubber Products | ||
3080 | Misc. Plastic Products | ||
Leather | |||
3111 | Tanning and Finishing | ||
3131 | Boots and Shoes | ||
3190 | Miscellaneous Leather Goods | ||
3161 | Luggage | ||
Machinery and Equipment | |||
3510 | Engines and Turbines | ||
3520 | Farm, Grove and Garden Machinery and Equipment | ||
3560 | Industrial Machinery and Equipment | ||
3530 | Construction and Mining Machinery and Equipment | ||
3590 | Miscellaneous Machinery and Equipment | ||
Electrical and Electronic Machinery and Equipment | |||
3578 | Office/Business Machinery and Equipment | ||
3571 | Data Processing – Computers | ||
3579 | Copying Machines | ||
3640 | Electric Lighting and Wiring | ||
3630 | Appliances | ||
3660 | Communication Equipment | ||
3663 | Radio & TV Communications Equipment | ||
3670 | Electronic Components and Accessories | ||
3690 | Miscellaneous Electrical Machinery, Equipment and Supplies | ||
Transportation | |||
3710 | Automobiles and Trucks | ||
3714 | Auto Parts and Accessories | ||
2451 | Mobile Homes | ||
3731 | Ships | ||
3732 | Boat | ||
3429 | Marine Supplies | ||
3720 | Aircraft and Parts | ||
3751 | Motorcycles, Bicycles and Parts | ||
3790 | Miscellaneous Transportation Equipment – R. V.’s, Bus, Taxi | ||
3716 | Motor Homes | ||
Other Manufacturing | |||
2131 | Tobacco | ||
2121 | Cigars | ||
2111 | Cigarettes | ||
3861 | Photographic Equipment and Supplies | ||
3800 | Scientific Instruments | ||
3873 | Watches, Clocks, and Parts | ||
3911 | Jewelry | ||
3914 | Silverware | ||
3931 | Musical Instruments | ||
3951 | Pens | ||
3952 | Pencils, Office and Artist Supplies | ||
3949 | Sporting Goods | ||
3944 | Toys | ||
3990 | Miscellaneous Other Manufacturing | ||
Miscellaneous Manufacturing | |||
3999 | Miscellaneous Manufacturing | ||
LEASING/RENTAL | |||
General Merchandise | |||
7359 | General Merchandise – Rent All Apparel and Accessories | ||
7299 | Miscellaneous Apparel and Accessories | ||
Furniture, Fixtures, Home Furnishings | |||
7359 | Household Furniture | ||
7359 | Office Furniture | ||
7359 | Appliances | ||
7359 | Radio, TV, Music | ||
7394 | Partitions, Shelving, Office and Store Fixtures | ||
Other Merchandise | |||
7359 | Electronics | ||
7999 | Sporting Goods | ||
7359 | Cameras, Microfilm | ||
7999 | Miscellaneous Other Merchandise | ||
Health Care | |||
7352 | Hearing/Optical/Orthopedic | ||
7352 | Medical and Dental | ||
7352 | Miscellaneous Health Care | ||
Building Materials | |||
7353 | Heating, Air Conditioning, Water Conditioning | ||
7353 | Electrical, Lighting (Signs) | ||
7359 | Pool and Patio – Utility Buildings | ||
7359 | Miscellaneous Building Material | ||
Lumber and Wood Products, Paper | |||
7359 | Sawmills, Planing Mills | ||
Metals | |||
7359 | Miscellaneous Metals (Tank Rental) | ||
Machinery and Equipment | |||
7353 | Engines and Turbines | ||
7353 | Farm, Grove and Garden Machinery and Equipment | ||
7353 | Industrial Machinery and Equipment | ||
7353 | Construction and Mining Machinery and Equipment | ||
7353 | Miscellaneous Machinery and Equipment | ||
Electrical and Electronic Machinery and Equipment | |||
7359 | Office/Business Machinery and Equipment | ||
7377 | Data Processing – Computers | ||
7359 | Copying Machines | ||
7359 | Electric Lighting and Wiring (Searchlights, Construction Lighting) | ||
7359 | Miscellaneous Electrical Machinery and Equipment | ||
Transportation | |||
7514 | Automobiles | ||
7513 | Trucks | ||
7519 | Mobile Homes | ||
4499 | Ships, Boats | ||
7359 | Aircraft | ||
7999 | Motorcycles, Bicycles | ||
7519 | Miscellaneous Transportation Equipment | ||
Other Leasing/Rental | |||
7359 | Laundry and Dry Cleaning Equipment | ||
7352 | Medical and Dental Equipment | ||
7359 | Beauty and Barber Shop Equipment | ||
7389 | Communication Equipment – Telephone Answering | ||
7359 | Sanitary Services – Portable Toilets | ||
Miscellaneous Leasing/Rental | |||
7359 | Miscellaneous Leasing/Rental | ||
SERVICES | |||
Personal Services | |||
7210 | Laundry, Cleaning and Garment Services | ||
7215 | Coin-Operated Laundries and Dry Cleaning | ||
7231 | Beauty Shops | ||
7241 | Barber Shops | ||
7261 | Funeral Service, Crematoriums, Cemeteries | ||
7299 | Miscellaneous Personal Services – Shoe Shine | ||
Business Services | |||
7310 | Advertising | ||
7323 | Credit Bureaus | ||
7322 | Collection Agencies | ||
7338 | Secretarial Services | ||
7331 | Mailing | ||
7334 | Photocopying | ||
7335 | Commercial Art | ||
7336 | Commercial Photography | ||
7349 | Cleaning and Maintenance | ||
7342 | Disinfecting and Pest Control Services | ||
7380 | Miscellaneous Business Services | ||
7389 | Personnel Supply, Telephone Answering | ||
Repair – Other Than Automotive | |||
7631 | Watch, Clock, Jewelry | ||
7629 | Electrical | ||
7641 | Re-Upholstery – Furniture | ||
7690 | Machinery and Equipment Repair | ||
7620 | Appliance Repair | ||
7690 | Miscellaneous Repair | ||
Health Services | |||
8011 | Physicians | ||
8021 | Dentists | ||
8041 | Chiropractors | ||
8042 | Optometrists | ||
8049 | Other Health Care Practitioners | ||
8060 | Hospitals | ||
8050 | Skilled Nursing and Intermediate Care Facilities | ||
8059 | Nursing Homes except skilled and intermediate care facilities, Domiciliary | ||
Care with Health Care | |||
8082 | Home Health Care Services | ||
8070 | Medical and Dental Labs | ||
8090 | Other Health Services | ||
8093 | Rehabilitation Centers | ||
8099 | Blood Banks | ||
Legal Services | |||
8111 | Attorneys, Law Libraries | ||
8111 | Other Legal Services | ||
Financial Service | |||
6000 | Banks, Savings & Loan, Credit Unions, and other Depository Institutions, etc. | ||
6100 | Credit Agencies, Personal Credit, Business Credit, Mortgage Bankers, Loan Brokers and Other Non-Depository Institutions | ||
6200 | Security and Commodity Brokers, Dealers, Exchanges and Services – Stocks and Bonds | ||
Insurance and Real Estate | |||
6411 | Insurance Companies, Insurance Brokers | ||
6300 | Insurance Carriers (Companies) | ||
6410 | Insurance Agents, Brokers, and Services | ||
6500 | Real Estate Agents, Realtors, Title Abstract Offices, Developers | ||
Miscellaneous Professional Services | |||
8710 | Engineering, Architectural, and Surveying Services | ||
8720 | Accounting, Auditing, and Bookkeeping Services | ||
8750 | Other Professional Services | ||
Educational Services | |||
8200 | Educational Institutions per Section 196.012(4), F.S. – Exempt | ||
8240 | Other Schools and Educational Services – Beauty and Barber, Charm, Driving Schools | ||
Social Services | |||
8300 | Job Training, Vocational Rehabilitation, Child Day Care, Residential Care | ||
Amusement andRecreation | |||
7800 | Motion Picture Production and Distribution, Theaters | ||
7933 | Bowling Alleys, Billiards and Pool | ||
7940 | Commercial Sports, Professional Sports, Clubs, Race Tracks | ||
7990 | Tourist Attractions, Amusement Parks | ||
8412 | Museums and Art Galleries | ||
7990 | Miscellaneous Amusement and Recreation Services, Golf Courses, Country Clubs, Yacht Clubs | ||
Membership Organizations | |||
8600 | Business, Professional, Labor Unions, Civic, Social and Fraternal, Political | ||
8661 | Religious Organizations | ||
Public Administration | |||
9100 | General Government, Courts, Police, Fire, Safety, National Security, Public Library | ||
4311 | U.S. Postal Service | ||
Communication | |||
4810 | Telephone and Telegraph | ||
4830 | Radio and Television Broadcasting | ||
2700 | Printing and Publishing – Newspapers, Books, Magazines; Typesetting, Photoengraving, etc. | ||
4841 | Cable and Other Pay Television Services | ||
4899 | Other Communication Services | ||
Electric, Gas and Sanitary Services | |||
4911 | Electric Power | ||
4920 | Gas – Production and Distribution, Pipelines | ||
4941 | Water Supply | ||
4950 | Sanitary Services (Sewerage, Refuse, Mosquito Control) | ||
4939 | Alternate Energy Devices – Solar, Wind, Geothermal | ||
Automotive Repair and Services | |||
7530 | Automotive Repair – Garages | ||
7532 | Top & Body Repair and Paint Shops | ||
5541 | Service Stations – Gasoline | ||
7540 | Automotive Services – Parking, Car Wash | ||
Passenger Transportation | |||
4100 | Bus Line, Taxi, Ambulance, School Bus, Terminals | ||
Trucking and Warehousing | |||
4210 | Trucking – Local and Long Distance | ||
4220 | Public Warehousing | ||
4231 | Other Trucking and Warehousing | ||
Water and Air Transportation | |||
4400 | Water Transportation and Support Services – Docks, Yacht Basins | ||
4500 | Airlines | ||
4580 | Airports and Terminals | ||
Railroads and Private Car Line Companies | |||
4011 | Railroads – Operating Property (Centrally Assessed) | ||
4741 | Private Car Line Companies | ||
Transportation Services | |||
4720 | Travel Arrangement – Travel Agencies | ||
4780 | Miscellaneous Transportation Services – Inspection and Weighing, Crating and Packing, Toll Road and Bridge Operation | ||
Miscellaneous Services | |||
8999 | Miscellaneous Service | ||
SPECIAL | |||
Agricultural Production – Crops | |||
0100 | Grain and Field Crops – Soybeans, Tobacco, Peanuts, etc. | ||
0161 | Vegetables, Melons | ||
0174 | Citrus | ||
0173 | Nuts | ||
0180 | Specialties – Mushrooms, Bulbs, Sod Farms | ||
0190 | General Farms – Primarily Crop | ||
Agricultural Production – Livestock | |||
0210 | Beef, Hogs, Sheep and Goat | ||
0240 | Dairy | ||
0250 | Poultry and Egg | ||
0272 | Horses | ||
0291 | General Farms – Primarily Livestock | ||
Agricultural Services | |||
0711 | Soil Preparation and Crop Service | ||
0740 | Veterinary Service | ||
0750 | Other Animal Services – Breeding, Boarding, Training | ||
0760 | Farm Labor and Management Services | ||
0780 | Landscaping and Agricultural Services | ||
0782 | Lawn and Garden Services | ||
Forestry | |||
0811 | Timber Tracts | ||
0851 | Forestry Service | ||
Fishing, Hunting, Trapping | |||
0910 | Commercial Fishing | ||
0921 | Fish Hatcheries, Game Preserves | ||
0971 | Other Fishing, Hunting, Trapping | ||
Oil and Gas Extraction | |||
1311 | Crude Petroleum and Natural Gas | ||
1321 | Liquid Natural Gas | ||
1380 | Oil and Gas Field Services | ||
Mining and Quarrying | |||
1420 | Crushed and Broken Stone (Lime Rock, Limestone) | ||
1440 | Sand and Gravel | ||
1470 | Chemical and Fertilizer Mining (Phosphate Rock) Construction | ||
1500 | General Building Contractors | ||
1611 | Highway and Street Construction | ||
1620 | Heavy Construction | ||
Special Trade Contractors | |||
1711 | Plumbing, Heating and Air Conditioning | ||
1721 | Painting and Paper Hanging | ||
1731 | Electrical Work | ||
1750 | Carpentering and Flooring | ||
1761 | Roofing and Sheet Metal Work | ||
1771 | Concrete Work | ||
1781 | Water Well Drilling | ||
1790 | Miscellaneous Special Trade Contractors | ||
Accommodation | |||
6514 | Single Family – Rental Property | ||
6514 | Duplex | ||
6514 | Triplex | ||
6514 | Condominiums | ||
6513 | Apartment – 10 or Fewer Units | ||
6513 | Apartment – More Than 10 Units | ||
7011 | Hotel, Motel | ||
7021 | Rooming and Boarding Houses | ||
7033 | Camps, Tourist Courts | ||
6512 | Building Rental | ||
6519 | Building on Leased Land | ||
8811 | Floating Structures – Residential | ||
8811 | Household Goods – Non-Florida Residents | ||
6515 | Mobile Homes | ||
8811 | Mobile Home Attachments | ||
Miscellaneous Special | |||
9999 | Miscellaneous Special | ||
(3)(a) Effective January 1, 2002, the property appraiser shall classify tangible personal property on the assessment roll according to the classification system set out in the 1997 North American Industry Classification System-United States Manual (NAICS), and any subsequent amendments thereto, as published by the Office of Management and Budget, Executive Office of the President, hereby incorporated by reference in this rule. The NAICS classification system will replace the 1987 Standard Industrial Classification (SIC) codes currently described within this rule. Effective January 1, 2002, the Department of Revenue will not accept assessment rolls which classify personal property using either the class code system defined in Rule 12D-8.009, F.A.C., as amended on September 30, 1982, or with SIC codes currently identified in this rule. Information on how to obtain any documents described within this rule may be obtained from the Property Tax Oversight Program, Florida Department of Revenue, (850)717-6570.
(b) The NAICS classification system, a 5-digit and/or 6-digit classification system, is to be used in Field Number 6 of the STANDARD N.A.P. File described in paragraph 12D-8.013(6)(c), F.A.C. Conversion from existing classification systems may be completed prior to the conversion deadline. Assessment rolls submitted prior to full conversion to the NAICS system may contain classification systems which use any of the three aforementioned classification systems. Upon submission of the first assessment roll containing other than the class code classification system, the Department must be notified in writing of the conversion methods used on the assessment roll. Field Number 5 should be completed with an alphabetic character indicating the coding system used for the assessment roll. If reporting by original class codes in Field Number 6, enter code “C” in Field Number 5. If reporting the SIC codes in Field Number 6, enter code “S” in Field Number 5. If reporting the NAICS code in Field Number 6, enter code “N” in Field Number 5.
(c) To facilitate Florida-specific property tax administrative needs, the Department of Revenue recommends the following special code numbers, not currently contained within the NAICS system:
CATEGORY | CODE NUMBER |
CITRUS | |
Citrus Brokers | 11137 |
MOBILE HOME | |
Mobile Home Owners | 81418 |
Mobile Home Attachments | 81419 |
RESTAURANTS | |
Franchise Ltd. Svc. Restaurants-Bar-B-Que | 722214 |
Franchise Ltd. Svc. Restaurants-Hamburger | 722215 |
Franchise Ltd. Svc. Restaurants-Pizza | 722216 |
Franchise Ltd. Svc. Restaurants-Chicken/Fish | 722217 |
Franchise Ltd. Svc. Restaurants-Mexican | 722218 |
Franchise Ltd. Svc. Restaurants-All Others | 722219 |
GROCERY | |
Supermarkets and Other Grocery except Convenience Stores (state or regional chain) | 44511 |
Other Supermarkets and Grocery (locally owned) | 445113 |
RAILROAD | |
Line-Haul Railroads | 482111 |
Short Line Railroads | 482112 |
Support Activities for Rail Transportation | 48821 |
Railroads (Non-operating Property) | 482119 |
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 195.073 FS. History–New 12-7-76, Amended 9-30-82, Formerly 12D-8.09, Amended 12-30-97, 1-31-99.
Effective: 1/31/1999.