Florida Regulations 12A-1.081: Consignment Sales
Current as of: 2024 | Check for updates
|
Other versions
Where merchandise is delivered to a dealer on a consignment basis, the tax shall be collected and remitted by the consignee, not the consignor.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), 212.05(1) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.81.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), 212.05(1) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.81.