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
1The sale by the owner of a unique manuscript or work of art or of his general property right in and to such manuscript or work of art, as distinguished from a sale of a special property right to reproduce a manuscript or work of art, is taxable.
49Rulemaking Authority 51212.17(6), 52212.18(2), 53213.06(1) FS. 55Law Implemented 57212.02(15), 58(19), 59212.05 FS. 61History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.33.