Florida Regulations 12A-15.005: Permits, Certificates, and Affidavits
Current as of: 2024 | Check for updates
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(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.
(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 Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.183 FS. History-New 12-11-89, Amended 5-12-92.
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.
(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 Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.054, 212.055, 212.183 FS. History-New 12-11-89, Amended 5-12-92.