12A-1.0015. Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats  

3(a) Tangible personal property imported, produced, or manufactured in this state for export, as provided in Section 20212.06(5)(a)1., F.S., 22is not subject to Florida sales tax when the importer, producer, or manufacturer delivers the property to a forwarding agent for export or to a common carrier for shipment outside Florida, or mails the property by United States mail to a destination outside Florida.

66(b) The provisions of this rule do not apply to sales of aircraft, boats, mobile homes, motor vehicles, or other vehicles. For guidelines on the export of these items from Florida, see Rule 9912A-1.007, 100F.A.C.

109(a) A dealer is required to collect tax on sales of tangible personal property when the property is delivered to the purchaser or the purchaser’s representative in Florida, whether the disclosed or undisclosed intention of the purchaser is to transport the property to a location outside Florida, or whether the property is actually so transported. Every sale of tangible personal property to a person physically present at the time of sale is presumed to have been delivered in Florida.

188(b) When a dealer sells tangible personal property, commits the property to the exportation process at the time of sale, and the exportation process remains continuous and unbroken until the property is exported from Florida, the dealer is not required to collect tax. The intent of the seller and the purchaser to export the property is not sufficient to establish that the property is not subject to tax in Florida. The delivery of the property to a location in Florida for subsequent export from Florida is insufficient to establish documentary evidence that the property sold was irrevocably committed to the exportation process. The following are examples of methods to commit the property to the exportation process at the time of sale:

531(c) Any dealer who makes tax-exempt sales of tangible personal property for export outside Florida is required to maintain records to document that the property is committed to the exportation process at the time of sale and that the exportation process is continuous and unbroken until the property is exported from Florida. The dealer is required to maintain records that identify the tangible personal property sold and the delivery destination of the property. The documentation must clearly establish that the property was not commingled with the mass of property within Florida. If the purchaser exercises any act of dominion or control that would constitute “use” of the property by the purchaser in Florida within the meaning of that term set forth in Section 654212.02(20), F.S., 656the property was not irrevocably committed to the exportation process. Examples of records to document sales for export to points outside Florida are:

945(e) A dealer who imports taxable tangible personal property into Florida for exportation from Florida is required to maintain documentation that the imported property was irrevocably committed to the exportation process at the time of importation and that the exportation process was continuous and unbroken while such property was within Florida.

996(f) Regardless of the evidence maintained by the dealer to document delivery of the property to a common carrier, forwarding agent, or a licensed customs broker for shipment to a location outside Florida, or the mailing of the property by the United States mail to a location outside Florida, tax is due when the property is diverted in transit to the purchaser or the purchaser’s agent or representative in Florida and such person takes possession in Florida, or when for any other reason the property is not delivered outside Florida.

1091(a) The sale of taxable tangible personal property to a nonresident dealer is exempt when the selling dealer obtains a statement from the nonresident dealer declaring that the tangible personal property will be transported outside Florida by the nonresident dealer for resale and for no other purpose. The statement executed by the nonresident dealer must include the declaration and all of the following information:

1265(b) For purposes of this rule, a “nonresident dealer” is any person who does not hold a valid Florida sales tax certificate of registration and who is authorized in another state or country to make sales of tangible personal property in that state or country.

1310(c) A selling dealer who makes a sale of taxable tangible personal property to a nonresident dealer is required to obtain the required statement or collect the applicable tax on the sale.

1342(d) The following is a suggested format of the statement to be completed by the purchaser and presented to the selling dealer:

1364TANGIBLE PERSONAL PROPERTY

1367FOR RESALE BY A NONRESIDENT DEALER

1373This is to certify that the tangible personal property described below will be transported outside Florida for resale and for no other purpose.

1396NAME OF SELLING DEALER: _______________________________________________________________________________

1401DEALER’S ADDRESS: ______________________________________________________________________________________

1404DEALER’S SALES TAX NO.: ________________________________________________________________________________

1409NAME OF NONRESIDENT DEALER: _________________________________________________________________________

1414ADDRESS OF NONRESIDENT DEALER: ______________________________________________________________________

1419HOME STATE’S SALES TAX NO.: ___________________________________________________________________________

1425PASSPORT OR VISA NO.: __________________________________________________________________________________

1430ARRIVAL-DEPARTURE CARD NO.: _________________________________________________________________________

1434PURCHASER’S EVIDENCE OF AUTHORITY TO DO BUSINESS IN HOME STATE:

1444______________________________________________________________________

1445The tangible personal property purchased in Florida on INVOICE NUMBER(S) ______, or described as follows, is solely for resale outside Florida.

1466Description of Property: ______________________________________________________________________________________

1470Under penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true to the best of my knowledge and belief.

1496__________________________________________________                                          1497________________________________________

1498Signature of Purchasing Nonresident Dealer                                                        1503Date

1513(a) To apply for a Florida Certificate of Forwarding Agent Address, an applicant must submit a complete Application for a Florida Certificate of Forwarding Agent Address (Form DR-1FA, incorporated by reference in Rule 154612A-1.097, 1547F.A.C.), a Florida Business Tax Application (Form DR-1, incorporated by reference in Rule 156012A-1.097, 1561F.A.C.), and documentation sufficient to substantiate the applicant’s eligibility for the certificate, including the applicant’s most recently filed federal income tax return. An application for a certificate is complete when all information required to be submitted by Section 1599212.06(5)(b), F.S., 1601the application, and this rule is provided to the Department.

1611(b) To receive a certificate, an applicant is required to demonstrate that:

1690(c) Each applicant is required to provide the following to demonstrate the business is engaged in the export of property owned by others and supported by the following information:

2043(d) When an application is approved, the applicant will be issued a Florida Certificate of Forwarding Agent Address (Form DR-14FAA), which is valid from the “Issue Date” through the “Expiration Date” as indicated on the certificate unless revoked or surrendered prior to the expiration date. After a certificate is issued, the following information will be published on the Department’s website:

2131(e) When an application is incomplete, the Department will issue a letter notifying the applicant of the documentation or information that is to be provided to the Department within 30 days following the date of the notification. If an applicant fails to provide the required documentation or information and the application remains incomplete or the Department is not able to approve an application, a notice explaining the reason for the denial will be mailed to the applicant. 2208The applicant may protest the denial pursuant to Sections 2217120.569 2218and 2219120.57, F.S., 2221within 21 days after the date of the notice.

2230(f) Beginning July 1, 2023, each business holding a Florida Certificate of Forwarding Agent Address must submit Form DR-1FA to verify the designated address used by the forwarding agent no later than July 1 each year. The submission of Form DR-1FA for annual verification is not due in the same calendar year in which an initial Florida Certificate of Forwarding Agent Address is issued or the calendar year in which a certificate is renewed.

2304(g) Within 30 days of any material change, business holding a Florida Certificate of Forwarding Agent Address must submit an updated Form DR-1FA documenting the material change.

2492(h) At least 30 days before the expiration date on a Certificate of Forwarding Agent Address, an application for renewal must be submitted using Form DR-1FA, along with documentation sufficient to substantiate the applicant’s eligibility for the certificate. Form DR-1 is not required to be submitted with a renewal application, unless the Department notifies the applicant. The Department will review the renewal application in the same manner as the initial application.

2563(i) Certificate holders must immediately notify the Department, in writing, should the business no longer meet the eligibility requirements, provided in paragraph (b), for a Florida Certificate of Forwarding Agent Address and must surrender their certificate.

2691(j) If at any time the Department has reason to believe that a business holding a Florida Certificate of Forwarding Agent Address is not eligible for a certificate or is otherwise not in compliance with Section 2727212.06(5)(b), F.S., 2729or this rule, the certificate holder will be sent a written notice of intent to revoke the certificate stating the reasons for such revocation.

2899(k) An entity whose Florida Certificate of Forwarding Agent Address has expired, been surrendered, or revoked by the Department is prohibited from extending a copy of its certificate to a selling dealer. Upon surrender, revocation, or expiration of a certificate without renewal, the forwarding agent’s information will be removed from the Department’s online list of forwarding agents holding a valid Florida Certificate of Forwarding Agent Address.

2977(a) Sales to foreign diplomats, consular officers, consular employees, and members of their families are entitled to certain sales tax exemptions or limitations determined by the United States Department of State when the United States Department of State has determined that the foreign nation represented has a treaty with the United States that exempts United States diplomats, consular officers, consular employees, and members of their families from the foreign country’s similar state and local sales taxes. Foreign diplomats and consular personnel seeking an exemption from Florida sales tax must personally present to the vendor at the time of purchase a tax exemption card issued to the individual by the United States Department of State. The tax exemption card will set forth the terms of the sales tax exemption to which the individual is entitled and will serve as the seller’s authority to allow the specific sales tax exemption as provided on the card to the named person whose photograph appears on the card.

3140(b) To document qualified tax-exempt sales to foreign diplomats and consular personnel, the selling dealer must maintain:

3221(c) Questions regarding the diplomatic exemption should be directed in writing to the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112 or by telephone to Taxpayer Services at (850)488-6800.