Florida Regulations 12A-15.007: Records
Current as of: 2024 | Check for updates
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Persons making sales and use of tangible personal property; charging admissions; furnishing electricity or natural or manufactured gas; leasing or renting any real property; or leasing or renting any transient rental accommodations subject to the surtax shall maintain adequate and sufficient books and records to indicate what sales and uses are subject to the surtax. The failure to maintain such records shall make the total sales amount subject to the surtax.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.12(6), 212.13(2) FS. History-New 12-11-89, Amended 10-2-01.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.12(6), 212.13(2) FS. History-New 12-11-89, Amended 10-2-01.
Terms Used In Florida Regulations 12A-15.007
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.