Florida Regulations 12A-1.024: Fabrication of Tangible Personal Property for Others
Current as of: 2024 | Check for updates
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(1) The producing, fabricating, processing, printing or imprinting of tangible personal property is taxable.
(2) The total charge for manufacturing a part in the shop from stock is fully taxable.
(3) Material which is cut, threaded, shaped, bent, polished, welded, sheared, punched, drilled, machined or in some way has work performed on it which changed its original state is considered to have been fabricated and is taxable.
(4) Charges for labor, replacement parts, materials and supplies used by dealers to adjust, apply, alter, install, maintain, remodel or repair tangible personal property belonging to others are fully taxable.
Cross Reference – Rules 12A-1.006, 12A-1.043 and 12A-1.063, F.A.C.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), 212.06(1)(b), (2)(a) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.24.
Terms Used In Florida Regulations 12A-1.024
- Personal property: All property that is not real property.
(3) Material which is cut, threaded, shaped, bent, polished, welded, sheared, punched, drilled, machined or in some way has work performed on it which changed its original state is considered to have been fabricated and is taxable.
(4) Charges for labor, replacement parts, materials and supplies used by dealers to adjust, apply, alter, install, maintain, remodel or repair tangible personal property belonging to others are fully taxable.
Cross Reference – Rules 12A-1.006, 12A-1.043 and 12A-1.063, F.A.C.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), 212.06(1)(b), (2)(a) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.24.