chapter 12a-1 - Florida Administrative Code

CHAPTER 12A-1
SALES AND USE TAX 12A-1.001 Specific Exemptions
12A-1.0011 Schools Offering Grades K through 12; Parent-Teacher
Associations; and Parent-Teacher Organizations
12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign
Diplomats
12A-1.002 Practitioners of the Healing Arts (Repealed)
12A-1.003 Sales of Several Items to the Same Purchaser at the Same Time
12A-1.004 Sales Tax Brackets
12A-1.005 Admissions
12A-1.006 Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain,
Remodel, or Repair Tangible Personal Property
12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles
12A-1.0071 Boats Temporarily Docked in Florida
12A-1.008 Newspapers, Community Newspapers, Shoppers, Magazines and Other
Periodicals
12A-1.009 Receipts from Services Rendered for Exterminating and Pest
Control
12A-1.0091 Cleaning Services
12A-1.0092 Detective, Burglar Protection, and Other Protection Services
12A-1.010 Receipts from Sales by Barber Shops and Beauty Shops
12A-1.011 Sales of Food Products for Human Consumption by Grocery Stores,
Convenience Stores, and Supermarkets; Sales of Bakery Products by
Bakeries, Pastry Shops, or Like Establishments; Drinking Water;
Ice
12A-1.0115 Sales of Food Products Served, Prepared, or Sold in or by
Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or
Other Like Places of Business and by Transportation Companies.
12A-1.012 Repossessed Merchandise and Bad Debts
12A-1.014 Refunds and Credits for Sales Tax Erroneously Paid
12A-1.0141 Equipment Used to Deploy Internet Related Broadband
Technologies in a Florida Network Access Point; Refund Procedures
(Repealed)
12A-1.0142 Refund of Tax Paid on Purchases of Equipment, Machinery, and
Other Materials for Renewable Energy Technologies
12A-1.015 Industrial Gases (Repealed)
12A-1.016 Sales; Installation Charges
12A-1.0161 Sales and Use Tax on Services; Sale for Resale
12A-1.017 Finance and Interest Charges and Carrying Charges on
Installment Sales
12A-1.018 Trade and Cash Discounts
12A-1.020 Licensed Practitioners; Drugs, Medical Products and Supplies
12A-1.021 Prosthetic and Orthopedic Appliances
12A-1.0215 Veterinary Sales and Services
12A-1.022 Federal Excise Taxes, Gross Receipts Tax, and Other Fees
12A-1.023 Linen Supply
12A-1.024 Fabrication of Tangible Personal Property for Others
12A-1.025 Receipts from Sales of Tangible Personal Property Sold to
Building Operators, Business Establishments, Offices
12A-1.027 Printing of Tangible Personal Property
12A-1.029 Labels and Other Printed Matter Sold to Manufacturers
(Repealed)
12A-1.032 Computers and Related Systems
12A-1.033 Sales of Manuscripts
12A-1.034 Promotional Materials Exported from this State
12A-1.035 Funerals; Related Merchandise and Services
12A-1.036 Furniture and Storage Warehousemen
12A-1.037 Occasional or Isolated Sales or Transactions Involving Tangible
Personal Property or Services
12A-1.0371 Sales of Coins, Currency, or Bullion
12A-1.038 Consumer's Certificate of Exemption; Exemption Certificates
12A-1.039 Sales for Resale
12A-1.040 Containers and Other Packaging Materials; Gift Wrapping
12A-1.041 Photographers and Photo Finishers; Sales by Public Officials of
Public Records
12A-1.042 Dry Cleaners and Laundries
12A-1.043 Manufacturing
12A-1.044 Vending Machines
12A-1.045 Transportation Charges
12A-1.047 Florists
12A-1.048 Sale of Agricultural Products
12A-1.049 Sales of Animals
12A-1.051 Sales to or by Contractors Who Repair, Alter, Improve and
Construct Real Property
12A-1.053 Electric Power and Energy
12A-1.055 Sale or Discontinuation of Business
12A-1.056 Tax Due at Time of Sale; Tax Returns and Regulations
12A-1.057 Alcoholic and Malt Beverages
12A-1.059 Fuels
12A-1.060 Registration
12A-1.061 Rentals, Leases, and Licenses to Use Transient Accommodations
12A-1.0615 Hotel Reward Points Programs
12A-1.062 Information Services
12A-1.063 Tangible Personal Property Consumed in Manufacturing,
Processing, Assembling and Refining
12A-1.064 Sales to Licensed Common Carriers Operating Motor Vehicles or
Railroad Rolling Stock in Interstate and Foreign Commerce
12A-1.0641 Sales of Vessels Used in Interstate or Foreign Commerce or for
Commercial Fishing Purposes
12A-1.065 Sales to Banks
12A-1.066 Auctioneers, Agents, Brokers and Factors
12A-1.067 Pawnbrokers
12A-1.068 Tire Recapping
12A-1.070 Leases and Licenses of Real Property; Storage of Boats and
Aircraft
12A-1.071 Rentals, Leases, or License to Use Tangible Personal Property
12A-1.072 Advertising Agencies
12A-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas,
and Aircraft Tie-down or Storage
12A-1.074 Trade-Ins
12A-1.075 Deposits (Repealed)
12A-1.076 Sales of Articles of Clothing, Clothing Accessories, and
Jewelry
12A-1.077 Free Merchandise
12A-1.080 Concession Prizes; The Sale of Food, Drink, and Tangible
Personal Property at Concession Stands
12A-1.081 Consignment Sales
12A-1.085 Exemption for Qualified Production Companies
12A-1.087 Exemption for Power Farm Equipment; Suggested Exemption
Certificate for Items Used for Agricultural Purposes
12A-1.089 Gift Certificates
12A-1.090 Tax Liens, Garnishment and Jeopardy Assessments
12A-1.091 Use Tax
12A-1.0911 Self-Accrual Authorization; Direct Remittance on Behalf of
Independent Distributors
12A-1.094 Public Works Contracts
12A-1.096 Industrial Machinery and Equipment for Use in a New or
Expanding Business
12A-1.097 Public Use Forms
12A-1.103 Mail Order Sales
12A-1.104 Sales of Property to be Transported to a Cooperating State
12A-1.105 Service Warranties
12A-1.107 Enterprise Zone and Florida Neighborhood Revitalization
Programs 12A-1.001 Specific Exemptions.
(1) ART SOLD TO OR USED BY AN EDUCATIONAL INSTITUTION.
(a) A "work of art," as defined in Section 212.08(7)(cc)8., F.S., is
exempt from sales and use tax if the work of art is sold to or used by an
educational institution, as defined in Section 212.08(7)(cc)8., F.S., or if
it is purchased in Florida or imported into Florida within six months from
the date of purchase by any person exclusively for the purpose of being
donated to, or being loaned to and made available for display by, an
educational institution. A work of art is presumed to have been purchased
in or imported into this state exclusively for loan to an educational
institution if it is so loaned or placed in storage in preparation for such
a loan within 90 days after purchase or importation, whichever is later. A
work of art will not be deemed to be "in storage" for purposes of this
subsection if it is displayed at any place other than an educational
institution.
(b) The purchaser or his authorized agent must: (1) complete an affidavit
documenting entitlement to the exemption provided in Section 212.08(7)(cc),
F.S., (2) present the affidavit to the seller of the work of art, and (3)
forward a copy of the affidavit to the Department of Revenue when it is
presented to the vendor. A purchaser may authorize his or her agent to
execute such affidavit by a documented Power of Attorney and Declaration of
Representative filed with the Department. The Department prescribes Form DR-
835, Power of Attorney and Declaration of Representative (incorporated by
reference in Rule 12-6.0015, F.A.C.), as the form to be used for such
purposes.
(c) The following is a suggested format of the affidavit to be provided
by the purchaser or the authorized agent to the vendor of the work of art:
AFFIDAVIT FOR EXEMPTION OF A WORK
OF ART TO BE DONATED OR LOANED TO
AN EDUCATIONAL INSTITUTION
STATE OF FLORIDA
COUNTY OF ___________
Personally appears the below named affiant, who being duly sworn, deposes
and says:
1. I claim exemption under Section 212.08(7)(cc), F.S., from Florida
sales and use tax on the work(s) of art, described below, purchased in
Florida or imported into Florida exclusively for the purpose of being
(check one)
a. ___ donated to _________________, an educational institution as
defined in Section 212.08(7)(cc)8., F.S.
b. ___ loaned to ___________________, an educational institution as
defined in Section 212.08(7)(cc)8., F.S.
2. If a donation, title to the work(s) of art is being or will be
transferred to the educational institution, and at the time of transfer, I
will submit to the Department an affidavit evidencing the transfer of
title.
3. If a loan:
a. The work(s) of art will be loaned to the educational institution or
placed in storage in preparation for loan within 90 days after it was
purchased in or imported into Florida. If placed in storage, it will not be
displayed until such time as it is delivered to an educational institution.
b. I have entered into a written agreement with the educational
institution providing for a loan of the work(s) of art and making the
work(s) of art available to the educational institution for display for a
term of not less than 10 years, or will do so before the transfer of
possession of the work(s) of art to the educational institution occurs. A
copy of the loan agreement will be provided to the Florida Department of
Revenue at the time that the agreement is executed.
c. I understand that the exemption provided in Section 212.08(7)(cc),
F.S., is allowed during the period of time in which t