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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) The producing, fabricating, processing, printing or imprinting of tangible personal property is taxable.
15(2) The total charge for manufacturing a part in the shop from stock is fully taxable.
31(3) Material which is cut, threaded, shaped, bent, polished, welded, sheared, punched, drilled, machined or in some way has work performed on it which changed its original state is considered to have been fabricated and is taxable.
68(4) Charges for labor, replacement parts, materials and supplies used by dealers to adjust, apply, alter, install, maintain, remodel or repair tangible personal property belonging to others are fully taxable.
98Cross Reference – Rules 10212A-1.006, 10312A-1.043 104and 10512A-1.063, 106F.A.C.
107Rulemaking Authority 109212.17(6), 110212.18(2), 111213.06(1) FS. 113Law Implemented 115212.02(15), 116(16), 117212.06(1)(b), 118(2)(a) FS. History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.24.
