R. 12A-1.001 Specific Exemptions
R. 12A-1.0011 Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations
R. 12A-1.0015 Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats
R. 12A-1.004 Sales Tax Brackets
R. 12A-1.005 Admissions
R. 12A-1.006 Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property
R. 12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles
R. 12A-1.0071 Boats Temporarily Docked in Florida
R. 12A-1.008 Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals
R. 12A-1.009 Receipts from Services Rendered for Exterminating and Pest Control
R. 12A-1.0091 Cleaning Services
R. 12A-1.0092 Detective, Burglar Protection, and Other Protection Services
R. 12A-1.010 Receipts from Sales by Barber Shops and Beauty Shops
R. 12A-1.011 Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice
R. 12A-1.0115 Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies.
R. 12A-1.012 Repossessed Merchandise and Bad Debts
R. 12A-1.014 Refunds and Credits for Sales Tax Erroneously Paid
R. 12A-1.0143 Manufacturing and Spaceport Investment Incentive Program Tax Refunds
R. 12A-1.0144 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies
R. 12A-1.016 Sales; Installation Charges
R. 12A-1.0161 Sales and Use Tax on Services; Sale for Resale
R. 12A-1.017 Finance and Interest Charges and Carrying Charges on Installment Sales
R. 12A-1.018 Trade and Cash Discounts
R. 12A-1.020 Licensed Practitioners; Drugs, Medical Products and Supplies
R. 12A-1.021 Prosthetic and Orthopedic Appliances
R. 12A-1.0215 Veterinary Sales and Services
R. 12A-1.022 Federal Excise Taxes, Gross Receipts Tax, and Other Fees
R. 12A-1.023 Linen Supply
R. 12A-1.024 Fabrication of Tangible Personal Property for Others
R. 12A-1.025 Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices
R. 12A-1.027 Printing of Tangible Personal Property
R. 12A-1.032 Computers and Related Systems
R. 12A-1.033 Sales of Manuscripts
R. 12A-1.034 Promotional Materials Exported from this State
R. 12A-1.035 Funerals; Related Merchandise and Services
R. 12A-1.036 Furniture and Storage Warehousemen
R. 12A-1.037 Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services
R. 12A-1.0371 Sales of Coins, Currency, or Bullion
R. 12A-1.038 Consumer’s Certificate of Exemption; Exemption Certificates
R. 12A-1.039 Sales for Resale
R. 12A-1.040 Containers and Other Packaging Materials; Gift Wrapping
R. 12A-1.041 Photographers and Photo Finishers; Sales by Public Officials of Public Records
R. 12A-1.042 Dry Cleaners and Laundries
R. 12A-1.043 Manufacturing
R. 12A-1.044 Vending Machines
R. 12A-1.045 Transportation Charges
R. 12A-1.047 Florists
R. 12A-1.048 Sale of Agricultural Products
R. 12A-1.049 Sales of Animals
R. 12A-1.051 Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property
R. 12A-1.053 Electric Power and Energy
R. 12A-1.055 Sale or Discontinuation of Business
R. 12A-1.056 Tax Due at Time of Sale; Tax Returns and Regulations
R. 12A-1.057 Alcoholic and Malt Beverages
R. 12A-1.059 Fuels
R. 12A-1.060 Registration
R. 12A-1.061 Rentals, Leases, and Licenses to Use Transient Accommodations
R. 12A-1.0615 Hotel Rewards Points Programs
R. 12A-1.062 Information Services
R. 12A-1.063 Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining
R. 12A-1.064 Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce
R. 12A-1.0641 Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes
R. 12A-1.065 Sales to Banks
R. 12A-1.066 Auctioneers, Agents, Brokers and Factors
R. 12A-1.067 Pawnbrokers
R. 12A-1.070 Leases and Licenses of Real Property; Storage of Boats and Aircraft
R. 12A-1.071 Rentals, Leases, or License to Use Tangible Personal Property
R. 12A-1.072 Advertising Agencies
R. 12A-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage
R. 12A-1.074 Trade-Ins
R. 12A-1.076 Sales of Articles of Clothing, Clothing Accessories, and Jewelry
R. 12A-1.077 Free Merchandise
R. 12A-1.080 Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
R. 12A-1.081 Consignment Sales
R. 12A-1.085 Exemption for Qualified Production Companies
R. 12A-1.087 Exemption for Power Farm Equipment; Suggested Exemption Certificate for Items Used for Agricultural Purposes
R. 12A-1.089 Gift Certificates
R. 12A-1.091 Use Tax
R. 12A-1.0911 Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors
R. 12A-1.094 Public Works Contracts
R. 12A-1.096 Industrial Machinery and Equipment for Use in a New or Expanding Business
R. 12A-1.097 Public Use Forms
R. 12A-1.103 Mail Order Sales
R. 12A-1.104 Sales of Property to be Transported to a Cooperating State
R. 12A-1.105 Service Warranties
R. 12A-1.107 Enterprise Zone and Florida Neighborhood Revitalization Programs