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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12A. Sales and Use Tax |
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12A-1. Sales And Use Tax |
1(1) Persons engaged in the business of renting tangible personal property such as coats, caps, aprons, dresses, towels, linen and articles of a similar nature to barber shops, beauty parlors and other establishments or to individuals under an agreement which provides for a continuous service to be rendered in the periodic cleaning or laundering of such articles are required to collect the tax upon the rentals therefrom. Such items are exempt upon purchases when used exclusively for rental purposes. All other purchases of tangible personal property for use in connection with such rentals are taxable.
96(2) Diaper service is taxable.
101(3) The charge made by a linen supply company for the replacement of towels and similar items lost by a customer to whom it has rented them is exempt.
130Rulemaking Authority 132212.17(6), 133212.18(2), 134213.06(1) FS. 136Law Implemented 138212.02(15), 139212.05(1)(c) FS. 141History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.23.
