12A-1.060. Registration  

481. Sale of admissions or making of any charge for admission to any place of amusement, sport, or recreation or where there is any exhibition or entertainment subject to tax under Section 80212.04, F.S.;

822. Sale, lease, let, rental, or granting a license to use tangible personal property subject to tax under Chapter 212, F.S.;

1033. Repairs or alterations of tangible personal property subject to tax under Chapter 212, F.S.;

1184. Sales of electrical power or energy subject to tax under Section 130212.05(1)(e), F.S.;

1325. Sales of services subject to tax under Section 141212.05(1)(i), F.S.;

1436. Sales of prepaid calling arrangements subject to tax under Section 154212.05(1)(e), F.S.;

1567. Operation of coin-operated amusement machines subject to tax under Section 167212.05(1)(h), F.S.;

1698. Operation of vending machines subject to tax under Section 179212.0515, F.S.;

1819. Lease, let, rental, or granting licenses to use any living quarters or sleeping or housekeeping accommodations subject to the transient rental tax imposed under Section 207212.03, F.S.

20910. Lease, let, rental, or granting a license in real property;

22011. Lease or rental of parking or storage space for motor vehicles in parking lots or garages;

23712. Lease or rental of docking or storage space in boat docks or marinas;

25113. Lease or rental of tie-down or storage space for aircraft;

26214. Soliciting, offering, providing, entering into, issuing, or delivering any service warranty subject to tax under Section 279212.0506, F.S.;

28115. Purchasing diesel fuel for consumption, use, or storage by a trade or business, as provided in Section 299212.0501, F.S.;

30116. Engaging in any business for which a person desires to obtain self-accrual authorization, as provided in Section 319212.183, F.S., 321or authority to remit sales tax on behalf of its independent distributors or independent sellers, as provided in Section 340212.18(3), F.S. 342See Rule 34412A-1.0911, 345F.A.C.;

34617. An air carrier electing to remit tax under the provisions of Section 359212.0598, F.S.; 361or

36218. Any person electing to obtain self-accrual authorization in order to pay tax based on the partial exemptions provided in Sections 383212.08(8) 384and (9), F.S.

387(b)1. For purposes of this rule, a “dealer” means a dealer, as defined in Section 402212.06(2), F.S.

4042. The term “dealer” does not include a “nonresident print purchaser.” A “nonresident print purchaser” is any person whose only owned or leased property in this state, including property owned or leased by an affiliate, is located at the premises of a printer with which the purchaser has contracted for printing. The property for which the purchaser has contracted for printing must be the final printed product or property from which the printed product is produced. Nonresident print purchasers are not required to register as dealers. For guidelines regarding sales made to nonresident print purchasers, see subsection (5) of Rule 50412A-1.027, 505F.A.C.

5881. The applicant has no permanent, licensed place of business in this state; and,

6022. The applicant does not make retail sales within this state.

8681. A taxpayer operates a shopping mall with 100 retail outlets that are leased to stores and restaurants, parking and common areas, and offices where management and accounting functions are performed. The taxpayer is required to register as a dealer because the rental of real property to the retailers is taxable under Section 921212.031, F.S. 923The entire shopping mall is a single place of business for purposes of registration by the taxpayer.

9402. A taxpayer owns a parcel of land with a building and a parking area. The building is divided into three areas. In one area, the taxpayer operates a retail building supply store. In the second area, which has a separate customer entrance, the taxpayer operates a retail store where custom furniture is made and sold. The third area in the building is used as warehouse and office space serving both stores. When ordering inventory, taxpayer combines orders of lumber, hardware, paints, and stains from suppliers for the building supply store and for the furniture store. All inventory is purchased for resale and no records are maintained of whether materials are sold in the building supply store or incorporated into furniture for sale in the furniture store. The taxpayer records sales for both activities in the same accounting records. The parcel of land and the building are a single place of business for registration purposes. Separate registration cannot be required because both the sale of the building supplies and the sale of furniture are taxable under Section 1117212.05(1), F.S. 1119In addition, because of shared inventory and sales records, the two activities are functionally related. Because the activities are functionally related and separate records are not kept, the taxpayer would not be permitted to treat them as separate places of business for registration purposes.

11633. A taxpayer owns a parcel of land with a building and a parking area. The building is divided into three areas. In one area, the taxpayer operates a retail building supply store. In the second area, which has a separate customer entrance, the taxpayer operates a retail store where custom clothing is made and sold. The third area in the building is used as warehouse and office space serving both stores. Separate sales and other accounting records are maintained for the two stores. Unless the taxpayer applies for separate registration certificates, the parcel of land and the buildings are a single place of business for registration purposes. Separate registration cannot be required because both the sale of the building supplies and the sale of clothing are taxable under Section 1293212.05(1), F.S. 1295If the taxpayer applies for separate certificates of registration for the two activities, the Department then would treat the building supply store and the clothing store as separate places of business because they are not functionally related and separate accounting is done for each.

13394. A taxpayer owns a large tract of land. The taxpayer operates an amusement park on part of the land. The taxpayer charges admission for entrance to the park. In addition to amusement rides, the park facilities include restaurants and a gift shop operated by the taxpayer and concession stands throughout the park where concessionaires sell snacks and beverages. The taxpayer also operates a resort hotel adjacent to the amusement park on the same tract of land. Because of its proximity to the park, the hotel caters primarily to park visitors. The hotel contains several restaurants and a gift shop operated by the taxpayer as well as retail stores that taxpayer leases to other merchants. The hotel also contains offices from which the taxpayer manages the entire amusement park and hotel complex and centralized storage areas serving the entire complex. The taxpayer orders food for all its restaurants and other materials and supplies on combined purchase orders, regardless of where in the park and hotel complex the food, materials, or supplies will be used. Employees may be assigned to work anywhere throughout the entire park and hotel complex as needed. The taxpayer treats the entire complex as a single business for purposes of financial accounting. The taxpayer would be entitled to treat the entire tract of land with amusement park and hotel facility as a single place of business for registration purposes. Even though the taxpayer’s activities are taxable pursuant to several different sections of Chapter 212, F.S., all of the activities are functionally related parts of a single tourism/resort business under the taxpayer’s operational methods and accounting practices.

16085. A taxpayer owns a large tract of land. The taxpayer operates an amusement park on part of the land. The taxpayer charges admission for entrance to the park. In addition to amusement rides, the park facilities include restaurants and a gift shop operated by the taxpayer and concession stands throughout the park where concessionaires sell snacks and beverages. The taxpayer also operates a resort hotel adjacent to the amusement park on the same tract of land. Because of its proximity to the park, the hotel caters primarily to park visitors. The hotel contains several restaurants and a gift shop operated by the taxpayer as well as retail stores that taxpayer leases to other merchants. The hotel also contains offices from which the taxpayer manages the entire amusement park and hotel complex and centralized storage areas serving the entire complex. The taxpayer orders food for amusement park restaurants and other materials and supplies for the amusement park separately from food, materials, and supplies for the hotel complex. Employees may be assigned to work anywhere in the entire amusement park or anywhere in the hotel complex but no employee is assigned to work in both areas. The taxpayer treats the amusement park as one business and the hotel complex as a separate business for purposes of financial accounting. The taxpayer would be entitled to treat the entire tract of land with amusement park and hotel facility as a single place of business for registration purposes. Even though the taxpayer’s activities are taxable pursuant to several different sections of chapter 212, F.S., and the amusement park and hotel are not operated as functionally related activities, requiring two registration certificates would not facilitate efficient administration of Chapter 212, F.S. If the taxpayer applied for two registration certificates, the Department then would treat the amusement park and the hotel complex as separate places of business because they are not functionally related and separate accounting is done for each.

19326. A taxpayer owns a large tract of land. The taxpayer operates an amusement park on part of the land. The taxpayer charges admission for entrance to the park. In addition to amusement rides, the park facilities include restaurants and a gift shop operated by the taxpayer, concession stands throughout the park where concessionaires sell snacks and beverages, and maintenance and storage buildings. The taxpayer manages the amusement park activities, including purchasing and payroll functions from taxpayer’s corporate headquarters in another city. The taxpayer also owns a resort hotel adjacent to the amusement park on the same tract of land. The hotel contains several restaurants and retail stores that are leased to other merchants. Because of its proximity to the park, the hotel caters primarily to park visitors. The taxpayer has entered into a management agreement with a third party management company. The management company is responsible, under its contract with the taxpayer, for all aspects of operating the hotel, including purchasing, paying suppliers, personnel, leasing retail stores to merchants, financial record keeping, and tax matters. The management company collects sales taxes in regard to the hotel operations and remits those taxes on taxpayer’s behalf to the state. All records in regard to the hotel operations are maintained by the management company at the hotel premises. The taxpayer will be required to treat the amusement park and the hotel as separate places of business. The two activities are not functionally related in terms of operations or accounting. In addition, because a separate return will be prepared and filed for the hotel operations, it will facilitate administration of Chapter 212, F.S., if a separate registration and reporting number is assigned.

22117. A taxpayer operates a manufacturing facility and a retail outlet on the same tract of land. Statutes have been enacted to provide sales and use tax exemptions to businesses manufacturing the type of product the taxpayer manufactures. Those statutes require the department to make annual reports to the legislature and the office of the governor on the volume of sales made by manufacturers claiming the exemption. The department will require separate registration of the manufacturing business to facilitate compiling the required annual report.

23241. Registering through the Department’s website www.floridarevenue.com using the Department’s eServices.

23352. Filing a Florida Business Tax Application (Form DR-1, incorporated by reference in Rule 234912A-1.097, 2350F.A.C.), with the Department, as indicated on the registration form.

24201. To register an additional business location or Florida rental property, or

24322. To update a registered location that has moved from one Florida county to another.

25741. The following persons who have a physical presence in 2584Florida must register using the Department’s electronic 2591Florida Business Tax Application 2595(Form DR-1, incorporated by reference in Rule 260212A-1.097, 2603F.A.C.).

26172. The following persons who do not have a physical presence in Florida must register electronically using the Department’s electronic registration application for marketplace providers and marketplace sellers. The information required in this electronic application is provided in the 2656Florida Business Tax Application for Marketplace Providers and Remote Sales 2666(Form DR-1MP, effective 01/22, hereby incorporated by reference, 2674http://www.flrules.org/Gateway/reference.asp?No=Ref-142332676) and available on 2680the Department’s website at floridarevenue.com/taxes/sut. This form is provided for informational purposes only.

2761(b)1. Any person exercising a taxable privilege of engaging in the business of renting, leasing, letting, or granting licenses to others to use transient accommodations is required to register as a dealer and obtain a separate dealer’s certificate of registration for each place of business where transient accommodations are provided.

28112. The agent, representative, or management company for a time-share resort which rents, leases, lets, or grants licenses to others to use time-share periods under written agreement(s) with time-share period owners is presumed to be the dealer who is required to be registered. The agent, representative, or management company may collectively register the time-share units, even if the agent, representative, or management company may not rent, lease, let, or grant licenses to use to the transient public for each and every time-share period at such resort.

2897(c)1. Any person who exclusively enters into a bona fide written lease, as provided in subsection (17) of Rule 291612A-1.061, 2917F.A.C., for continuous residence for periods longer than six months to lease, let, rent, or grant a license to others to use, occupy, or enter upon any transient accommodation is NOT required to register with the Department.

29542. Any transient accommodation that is leased under the terms of a bona fide written agreement for continuous residence for longer than six months in duration is NOT required to be registered with the Department by the owner or the owner’s representative.

30151. The agent, representative, or management company holds a valid dealer’s certificate of registration for each place of business;

30342. The agent, representative, or management company is authorized by means of a written agreement with the property owner to collect rental charges or room rates due on any transient accommodations; and,

30663. The written agreement contains the following provisions acknowledged by the property owner:

3156(e)1. To collectively register transient accommodations that are located in a single county, the agent, representative, or management company holding a dealer’s certificate of registration may file an Application for Collective Registration of Living or Sleeping Accommodations (Form DR-1C, incorporated by reference in Rule 320012A-1.097, 3201F.A.C.). A separate Form DR-1C is required for each county.

32112. The agent or management company must provide the following information for each property, other than a time-share unit, which is to be collectively registered:

32793. The agent or management company must provide the following information for each time-share unit, which is to be collectively registered:

33264. In lieu of completing all required information on Form DR-1C for each unregistered property or time-share unit, all information required for each property or time-share unit may be submitted to the Department in a schedule attached to the completed “Agent/Representative/Management Company Sales and Use Tax Registration Information” section of Form DR-1C.

33785. A certificate of registration will be issued to the property owner for each property that is not a time-share unit and mailed to the agent’s address. For time-share units, a certificate of registration will be issued and mailed to the agent or management company.

34236. Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. Social security numbers obtained for tax administration purposes are confidential under Sections 3456213.053 3457and 3458119.071, F.S., 3460and are not subject to disclosure as public records. Collection of an individual’s social security number is authorized under state and federal law. Visit the Department’s website at www.floridarevenue.com and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of social security numbers, including authorized exceptions.

35301. An “exhibitor” means a person who enters into a written agreement authorizing the display by that person of tangible personal property or services at a convention or trade show.

35602. A “trade show or convention” is a meeting of limited duration of individuals with organizational ties or similar interests, one of the purposes of which is the displaying of products or services or sharing information on them, without a major purpose of making retail sales of tangible personal property.

36103. A “sale” is as defined in Section 3618212.02(15), F.S.

36204. A “retail sale” is as defined in Section 3629212.02(14), F.S.

36721. The written agreement authorizes an exhibitor to make retail sales in this state of taxable tangible personal property or services;

36932. The written agreement authorizes an exhibitor to make remote sales, pursuant to Section 3707212.0596, F.S.; 3709or

37391. The written agreement prohibits the sale of taxable tangible personal property or taxable services; or

37552. The written agreement provides that the exhibitor shall only make sales for the purposes of resale and the exhibitor obtains a copy of the purchaser’s Annual Resale Certificate, as provided in Rule 378812A-1.039, 3789F.A.C.

39231. The word “security” means cash deposits, surety bonds, or irrevocable letters of credit. Bonds required under this subsection must be issued by a surety company authorized to do business in this state as a surety. Irrevocable letters of credit must be issued by a bank authorized to do business in the state as a bank and must be engaged by a bank as an agreement to honor demands for payment.

39942. “Tax or fee liability” means any liability for any of the following taxes or fees, penalty, or interest:

41281. The person owns or manages a business that has no permanent business location in Florida and there is evidence that the person will fail to remit taxes to the state;

41592. The person operates from a temporary location in Florida for less than six months in any consecutive twelve-month period, and there is evidence that the person will fail to remit taxes to the state;

41943. The person has had a previous certificate of registration revoked;

42054. The person failed to comply with the provisions of a judgment, settlement agreement, closing agreement, stipulated payment agreement, or consent agreement entered into with the Department;

42325. A warrant is currently unsatisfied in whole or in part; or

42446. The person is seeking an additional registration and has an outstanding liability of $2,500 or more.

42661. 4267When the Department requires a person with an existing certificate of registration to post security, the required security will be equal to the 4290person’s 4291total estimated tax or fee liability, as determined by the Department, for the preceding twelve calendar months, plus the person’s 4311outstanding 4312tax or fee liability.

43162. 4317When 4318the Department requires a person applying for a new certificate of registration to post security, 4333the following criteria will be used to determine the amount 4343required, 4344unless the specific facts and circumstances warrant a higher amount not to exceed 4357the sum of the person’s total estimated tax or fee liability, as determined by the Department, for twelve calendar months, plus the person’s outstanding 4381tax or fee 4384liability4385:

45141. 4515When 4516the Department determines that security is required as a condition to obtaining a dealer’s certificate of registration, it will send written notice of intent to 4541deny registration 4543to the person at the person’s last known address as it appears in the Department’s records. 4559When 4560the Department determines that security is required as a condition to retaining a dealer’s certificate of registration, it will send a notice of intent to revoke registration 4587to the person at the person’s last known address as it appears in the Department’s records. The person must either post security or send a written 4613request for a conference to the 4619Department. The security or written request for a conference must be received by the Department within 30 consecutive calendar days 4639after the 4641date of the notice.

50863. If the person fails to post security or to secure review of the requirement to post security, the Department will deny the application for a certificate of registration, will revoke any existing certificate, and request that the Department of Legal Affairs proceed by injunction to prevent such person from doing business in the state until the appropriate security is posted.

51474. Any security posted under this subsection must solely benefit the Florida Department of Revenue, and must be conditioned upon the timely compliance with the person’s tax or fee liability and the terms and conditions of any compliance agreement entered into between the person and the Department.

51945. Any person posting security in the form of a cash deposit must complete a Certificate of Cash Deposit or Cash Bond (Form DR-17A, incorporated by reference in Rule 522312A-1.097, 5224F.A.C.). Suggested formats for the irrevocable letter of credit and the surety bond are available on the Department’s website www.floridarevenue.com.

52446. An irrevocable letter of credit must contain an expiration date that is at least 5259eighteen months after the stated date of issuance.

52677. An irrevocable letter of credit or surety bond must contain a provision that requires the issuing bank or surety company 5288to 5289notify the Department of the expiration or termination of the 5299irrevocable letter 5301of credit or surety bond by certified mail at least 60 days prior to the expiration or termination.

53198. If security is still required under this subsection and an irrevocable letter of credit or surety bond expires or is terminated 5341without substitution, the Department will revoke the applicable person’s existing certificate and request that the Department of Legal Affairs proceed by injunction to prevent such person from doing business in the state until substitute security is posted.

53789. 5379No interest will be paid by the state to any person for the deposit of any security under this subsection.