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-1.016 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; Electricity Used for Certain Agricultural Purposes; 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
R. 12A-1.108 Exemption for Data Center Property

Terms Used In Florida Regulations > Chapter 12A-1

  • 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.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Donor: The person who makes a gift.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. 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.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.