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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) Charges by warehousemen solely for moving, storing, packing, or shipping tangible personal property belonging to other persons 19are not subject to tax.
24(2) 25Warehousemen who sell tangible personal property, such as boxes, crates, tape, and other packaging or shipping materials, are required to register with the Department as dealers and collect tax on their sales of taxable items. See Rule 6212A-1.060, 63F.A.C., Registration.
65(3) Boxes, crates, shipping containers, packaging, pallets, dunnage (blocks, timber, and bracers used to hold in place or protect cargo during shipment), and other packaging or shipping materials purchased, used, or consumed by warehousemen when moving, storing, packing, and shipping tangible personal property belonging to other persons are subject to tax.
116(4)(a) The payment of a damage claim by a warehousemen for damage suffered by merchandise in transit or in storage is not a sale of tangible personal property and is not subject to tax, even when the warehouseman retains the damaged property under settlement of the claim. Charges to warehousemen for repairs to damaged merchandise are subject to tax.
175(b) Any warehouseman who maintains and operates a business location, such as a salvage depot, to sell merchandise, damaged merchandise, or merchandise acquired in settlement of a claim is required to collect tax on sales of such merchandise.
213Rulemaking Authority 215212.17(6), 216212.18(2), 217213.06(1) FS. 219Law Implemented 221212.02(15), 222(20), 223212.05(1)(b), 224212225.08(7)(v) FS. History‒New 10-7-68, Amended 6-16-72, Formerly 12A-1.36, Amended 6-1-09.
