Florida Administrative Code (Last Updated: April 18, 2024) |
12. Department of Revenue |
12A. Sales and Use Tax |
12A-1. Sales And Use Tax |
Effective on Friday, June 16, 1972
1Pawnbrokers are primarily engaged in the business of lending money and accepting tangible personal property as security. When unredeemed articles are sold at retail by the pawnbrokers, such sales are taxable, and the pawnbroker must collect and remit the tax thereon.
42Rulemaking Authority 44212.17(6), 45212.18(2), 46213.06(1) FS. 48Law Implemented 50212.02(2), 51(15), (16), 53212.05(1)(a) FS. 55History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.67.