12A-1.022. Federal Excise Taxes, Gross Receipts Tax, and Other Fees  


Effective on Tuesday, February 17, 2015
  • 1(1) Federal excise taxes.

    5(a) The federal manufacturers excise tax imposed on the manufacturer of certain items is included in the sales price upon which sales and use tax is computed when the federal manufacturers tax is separately itemized on a customer’s bill, invoice, statement, or other evidence of sale. Examples of the federal manufacturers excise tax are the gas guzzler tax and the taxes on sporting goods, firearms, tires, gasoline, gasohol, kerosene, fuel, and coal.

    77(b) The federal retail excise taxes levied upon the retail sale of certain items are NOT included in the sales price upon which sales and use tax is computed when the federal tax is separately itemized on a customer’s bill, invoice, statement, or other evidence of sale. Examples of the federal retail excise tax are the luxury automobile tax and the heavy truck and trailer tax.

    143(2) Taxes and fees imposed by the state of Florida.

    153(a)1. The gross receipts tax imposed under the provisions of 163subparagraph 164203.01(1)(a)1., 165F.S., on the provider of electricity or natural or manufactured gas is included in the charge upon which sales and use tax is computed when the gross receipts tax is passed on to the customer and wholly or partially separately itemized on a customer’s bill, invoice, statement, or other tangible evidence of sale.

    2182. The gross receipts tax imposed under the provisions of 228subparagraph 229203.01(1)(a)3., 230F.S., is administered in the same manner as sales and use tax and is not included in the charge upon which sales and use tax is computed.

    257(b) The following fees levied by the State of Florida are included in the sales price upon which sales and use tax is computed when the fee is separately itemized on the customer’s bill, invoice, statement, or other evidence of sale:

    2981. New tire fee levied under Section 305403.718, F.S.;

    3072. Lead-acid battery fee levied under Section 314403.7185, F.S.; 316and

    3173. Rental car surcharge levied under Section 324212.0606, F.S.

    326(c) The motor vehicle warranty fee levied under Section 335681.117, F.S., 337is not included in the sales price upon which sales and use tax is computed when the fee is separately itemized on the customer’s bill, invoice, statement, or other evidence of sale.

    369(3) Taxes and fees imposed by political subdivisions of the state..

    380(a) Any municipal public service tax imposed under Section 389166.231 390or 391166.232, F.S., 393by a municipality or a charter county on the purchase of electric power or energy, natural gas, liquefied petroleum gas, fuel oil, or kerosene is NOT included in the sales price upon which sales and use tax is computed when the municipal public service tax is separately itemized on a customer’s bill, invoice, statement, or other evidence of sale.

    452(b) Each and every fee imposed by a municipality or other political subdivision of the State of Florida on the provider of utility services, such as a franchise fee, is included in the sales price upon which sales and use tax is computed when the fee is passed on to the customer and separately itemized on the customer’s bill, invoice, statement, or other tangible evidence of sale.

    519Rulemaking Authority 521212.17(6), 522212.18(2), 523213.06(1) FS. 525Law Implemented 527166.231(1)(a), 528166.232(1), 529203.01(4), 530212.02(16), 531212.05(1)(a)1.a. 532(e)1.c., (3), 534212.0606, 535403.718, 536403.7185, 537681.117(2) FS. 539History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.22, Amended 4-17-03, 2-17-15.

     

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