(1) Scope.
    (a) Tangible personal property imported, produced, or manufactured in this state for export, as provided in Section 212.06(5)(a)1., F.S., is not subject to Florida sales tax when the importer, producer, or manufacturer delivers the property to a forwarding agent for export or to a common carrier for shipment outside Florida, or mails the property by United States mail to a destination outside Florida.
    (b) The provisions of this rule do not apply to sales of aircraft, boats, mobile homes, motor vehicles, or other vehicles. For guidelines on the export of these items from Florida, see Fl. Admin. Code R. 12A-1.007
    (2) Sales of property irrevocably committed to exportation.
    (a) A dealer is required to collect tax on sales of tangible personal property when the property is delivered to the purchaser or the purchaser’s representative in Florida, whether the disclosed or undisclosed intention of the purchaser is to transport the property to a location outside Florida, or whether the property is actually so transported. Every sale of tangible personal property to a person physically present at the time of sale is presumed to have been delivered in Florida.
    (b) When a dealer sells tangible personal property, commits the property to the exportation process at the time of sale, and the exportation process remains continuous and unbroken until the property is exported from Florida, the dealer is not required to collect tax. The intent of the seller and the purchaser to export the property is not sufficient to establish that the property is not subject to tax in Florida. The delivery of the property to a location in Florida for subsequent export from Florida is insufficient to establish documentary evidence that the property sold was irrevocably committed to the exportation process. The following are examples of methods to commit the property to the exportation process at the time of sale:
    1. The dealer is required by the terms of the sale contract to deliver the property outside Florida using the dealer’s own mode of transportation;
    2. The dealer is required by the terms of the sale contract to mail the property by United States mail to a destination located outside Florida; or
    3. The dealer is required by the terms of the sale contract to deliver the property to a carrier, licensed customs broker, or forwarding agent for final and certain movement of the property to a destination located outside Florida.
    a. The term “”carrier”” means a person regularly engaged in the business of transporting tangible personal property owned by other persons for compensation. The term “”carrier”” includes common carriers and contract carriers.
    b. The term “”licensed customs broker”” means a person licensed by the United States customs service to act as a custom house broker.
    c. The term “”forwarding agent”” means a person or business whose principal business activity is facilitating for compensation the export of property owned by other persons.
    d. Any person not engaged in the business of receiving tangible personal property owned by other persons and shipping or arranging for shipping for compensation does not become a carrier or forwarding agent by being designated by the purchaser to receive and ship goods to a point outside Florida.
    (c) Any dealer who makes tax-exempt sales of tangible personal property for export outside Florida is required to maintain records to document that the property is committed to the exportation process at the time of sale and that the exportation process is continuous and unbroken until the property is exported from Florida. The dealer is required to maintain records that identify the tangible personal property sold and the delivery destination of the property. The documentation must clearly establish that the property was not commingled with the mass of property within Florida. If the purchaser exercises any act of dominion or control that would constitute “”use”” of the property by the purchaser in Florida within the meaning of that term set forth in Florida Statutes § 212.02(20), the property was not irrevocably committed to the exportation process. Examples of records to document sales for export to points outside Florida are:
    1. Internal delivery orders identifying the property sold and the destination and date of delivery that are supported by receipts of expenses incurred in delivering the property, such as trip tickets or truck logs signed by the person who delivers the property;
    2. United States Postal Service parcel post receipts with supporting documentation identifying the property and the destination;
    3. Common carriers’ receipts, bills of lading, or similar documentation that evidences the delivery destination;
    4. Export declaration;
    5. Receipts from a licensed customs broker; or
    6. Proof of export signed by a customs officer.
    (d)1. Any dealer who makes tax exempt sales of tangible personal property and, in good faith, accepts a valid copy of a Florida Certificate of Forwarding Agent Address or relies on the list of designated forwarding agent addresses on the Department’s website and then ships the property to the designated address on the certificate for export outside of the United States is not liable for any tax due on sales made during the effective dates of the certificate. The dealer must maintain documentation that the property was shipped or delivered by the dealer directly to the forwarding agent address.
    2. If tax was not collected by a dealer on tangible personal property shipped to a designated forwarding agent address and the tangible personal property remained in Florida or if delivery to the purchaser or purchaser’s agent occurred in Florida, then the forwarding agent must remit applicable tax on the tangible personal property. This subparagraph does not prohibit the forwarding agent from collecting such tax from the consumer of the tangible personal property.
    (e) A dealer who imports taxable tangible personal property into Florida for exportation from Florida is required to maintain documentation that the imported property was irrevocably committed to the exportation process at the time of importation and that the exportation process was continuous and unbroken while such property was within Florida.
    (f) Regardless of the evidence maintained by the dealer to document delivery of the property to a common carrier, forwarding agent, or a licensed customs broker for shipment to a location outside Florida, or the mailing of the property by the United States mail to a location outside Florida, tax is due when the property is diverted in transit to the purchaser or the purchaser’s agent or representative in Florida and such person takes possession in Florida, or when for any other reason the property is not delivered outside Florida.
    (3) Sales to nonresident dealers.
    (a) The sale of taxable tangible personal property to a nonresident dealer is exempt when the selling dealer obtains a statement from the nonresident dealer declaring that the tangible personal property will be transported outside Florida by the nonresident dealer for resale and for no other purpose. The statement executed by the nonresident dealer must include the declaration and all of the following information:
    1. The nonresident dealer’s name and address;
    2. Evidence of authority to do business in the dealer’s home state or country, such as the nonresident’s business name and address, sales tax registration number, occupational license number, or any other evidence of transacting business in that state or country;
    3. For nonresident dealers who are not residents of the United States, the dealer’s passport or visa number and arrival-departure card number;
    4. The following provision: “”Under penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true to the best of my knowledge and belief””; and,
    5. The signature of the purchaser executing the statement.
    (b) For purposes of this rule, a “”nonresident dealer”” is any person who does not hold a valid Florida sales tax certificate of registration and who is authorized in another state or country to make sales of tangible personal property in that state or country.
    (c) A selling dealer who makes a sale of taxable tangible personal property to a nonresident dealer is required to obtain the required statement or collect the applicable tax on the sale.
    (d) The following is a suggested format of the statement to be completed by the purchaser and presented to the selling dealer:
    TANGIBLE PERSONAL PROPERTY
FOR RESALE BY A NONRESIDENT DEALER
This is to certify that the tangible personal property described below will be transported outside Florida for resale and for no other purpose.
NAME OF SELLING DEALER: _______________________________________________________________________________
DEALER’S ADDRESS: ______________________________________________________________________________________
DEALER’S SALES TAX NO.: ________________________________________________________________________________
NAME OF NONRESIDENT DEALER: _________________________________________________________________________
ADDRESS OF NONRESIDENT DEALER: ______________________________________________________________________
HOME STATE’S SALES TAX NO.: ___________________________________________________________________________
PASSPORT OR VISA NO.: __________________________________________________________________________________
ARRIVAL-DEPARTURE CARD NO.: _________________________________________________________________________
PURCHASER’S EVIDENCE OF AUTHORITY TO DO BUSINESS IN HOME STATE:
______________________________________________________________________
The tangible personal property purchased in Florida on INVOICE NUMBER(S) ______, or described as follows, is solely for resale outside Florida.
Description of Property: ______________________________________________________________________________________
Under penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true to the best of my knowledge and belief.

__________________________________________________