Effective date: 5/12/1992

    (1) Permits, certificates, and affidavits required for sales and use tax shall satisfy the requirements of the surtax. However, if a permit, certificate, or affidavit is issued by the purchaser at the time of purchase in lieu of tax, and the purchaser makes a taxable use of the items, the purchaser is required to remit use tax.

Terms Used In Florida Regulations 12A-15.005

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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.
    (2)(a) Where a purchasing dealer has obtained written consent from the Department of Revenue to assume the obligation of remitting the tax to the State, and has issued a statement relieving the selling dealer from the responsibility of collecting the tax, the purchasing dealer is required to remit the surtax based upon where the taxable transaction occurred.
    (b)1. Example: If the real property which is leased or rented is in a county imposing the surtax the lessor, or other person receiving the rental consideration, is required to remit the surtax.
    2. Example: If the purchaser is in a county imposing the surtax and the purchase or lease involves tangible personal property the purchaser or lessee is required to remit the surtax.
Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Implements Florida Statutes § 212.054, 212.055, 212.183. History—New 12-11-89, Amended 5-12-92.