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
1Where merchandise is delivered to a dealer on a consignment basis, the tax shall be collected and remitted by the consignee, not the consignor.
25Rulemaking Authority 27212.17(6), 28212.18(2), 29213.06(1) FS. 31Law Implemented 33212.02(15), 34212.05(1) FS. 36History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.81.