12A-1.001. Specific Exemptions

12A-1.002. Practitioners of the Healing Arts (Repealed)

12A-1.003. Sales of Several Items to the Same Purchaser at the Same Time (Repealed)

12A-1.004. Sales Tax Brackets (Repealed)

12A-1.005. Admissions

12A-1.006. Charges by Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel, or Repair Tangible Personal Property

12A-1.007. Aircraft, Boats, Mobile Homes, and Motor Vehicles

12A-1.008. Newspapers, Community Newspapers, Shoppers, Magazines and Other Periodicals

12A-1.009. Receipts from Services Rendered for Exterminating and Pest Control

12A-1.010. Receipts from Sales by Barber Shops and Beauty Shops

12A-1.011. Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice

12A-1.0011. Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations

12A-1.012. Repossessed Merchandise and Bad Debts

12A-1.014. Refunds and Credits for Sales Tax Erroneously Paid

12A-1.0015. Sales for Export; Sales to Nonresident Dealers and Foreign Diplomats

12A-1.015. Industrial Gases (Repealed)

12A-1.016. Sales; Installation Charges

12A-1.017. Finance and Interest Charges and Carrying Charges on Installment Sales

12A-1.018. Trade and Cash Discounts

12A-1.020. Licensed Practitioners; Drugs, Medical Products and Supplies

12A-1.021. Prosthetic and Orthopedic Appliances

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

12A-1.023. Linen Supply

12A-1.024. Fabrication of Tangible Personal Property for Others

12A-1.025. Receipts from Sales of Tangible Personal Property Sold to Building Operators, Business Establishments, Offices

12A-1.027. Printing of Tangible Personal Property

12A-1.029. Labels and Other Printed Matter Sold to Manufacturers (Repealed)

12A-1.032. Computer Software

12A-1.033. Sales of Manuscripts

12A-1.034. Promotional Materials Exported from this State

12A-1.035. Funerals; Related Merchandise and Services

12A-1.036. Furniture and Storage Warehousemen

12A-1.037. Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services

12A-1.038. Consumer's Certificate of Exemption; Exemption Certificates

12A-1.039. Sales for Resale

12A-1.040. Containers and Other Packaging Materials; Gift Wrapping

12A-1.041. Photographers and Photo Finishers; Sales by Public Officials of Public Records

12A-1.042. Dry Cleaners and Laundries

12A-1.043. Manufacturing

12A-1.044. Vending Machines

12A-1.045. Transportation Charges

12A-1.047. Florists

12A-1.048. Sale of Agricultural Products

12A-1.049. Sales of Animals

12A-1.051. Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property

12A-1.053. Electric Power and Energy

12A-1.055. Sale or Discontinuation of Business

12A-1.056. Tax Due at Time of Sale; Tax Returns and Regulations

12A-1.057. Alcoholic and Malt Beverages

12A-1.059. Fuels

12A-1.060. Registration

12A-1.061. Rentals, Leases, and Licenses to Use Transient Accommodations

12A-1.062. Information Services

12A-1.063. Tangible Personal Property Consumed in Manufacturing, Processing, Assembling and Refining

12A-1.064. Sales to Licensed Common Carriers Operating Motor Vehicles or Railroad Rolling Stock in Interstate and Foreign Commerce

12A-1.065. Sales to Banks

12A-1.066. Auctioneers, Agents, Brokers and Factors

12A-1.067. Pawnbrokers

12A-1.068. Tire Recapping (Repealed)

12A-1.070. Leases and Licenses of Real Property; Storage of Boats and Aircraft

12A-1.071. Rentals, Leases, or License to Use Tangible Personal Property

12A-1.0071. Boats Temporarily Docked in Florida

12A-1.072. Advertising Agencies

12A-1.073. Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage

12A-1.074. Trade-Ins

12A-1.075. Deposits (Repealed)

12A-1.076. Sales of Articles of Clothing, Clothing Accessories, and Jewelry

12A-1.077. Free Merchandise

12A-1.080. Concession Prizes; The Sale of Food, Drink, and Tangible Personal Property at Concession Stands

12A-1.081. Consignment Sales

12A-1.085. Exemption for Qualified Production Companies

12A-1.087. Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Used for Agricultural Purposes

12A-1.089. Gift Certificates

12A-1.090. Tax Liens, Garnishment and Jeopardy Assessments (Repealed)

12A-1.091. Use Tax

12A-1.0091. Cleaning Services

12A-1.0092. Detective, Burglar Protection, and Other Protection Services

12A-1.094. Public Works Contracts

12A-1.096. Industrial Machinery and Equipment for Use in a New or Expanding Business

12A-1.097. Public Use Forms

12A-1.103. Remote Sales; Marketplaces

12A-1.104. Sales of Property to be Transported to a Cooperating State (Repealed)

12A-1.105. Service Warranties

12A-1.107. Community Contribution Tax Credit

12A-1.108. Exemption for Data Center Property

12A-1.109. Florida Sales Tax Credit Scholarship Program for Commercial Rental Property

12A-1.110. Hope Scholarship Program

12A-1.111. Department of Revenue Electronic Database

12A-1.0115. Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies.

12A-1.116. Florida Farm Tax Exempt Agricultural Materials Card

12A-1.0141. Equipment Used to Deploy Internet Related Broadband Technologies in a Florida Network Access Point; Refund Procedures (Repealed)

12A-1.0142. Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)

12A-1.0143. Manufacturing and Spaceport Investment Incentive Program Tax Refunds (Repealed)

12A-1.0144. Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies (Repealed)

12A-1.0161. Sales and Use Tax on Services; Sale for Resale

12A-1.0215. Veterinary Sales and Services

12A-1.0371. Sales of Coins, Currency, or Bullion

12A-1.0615. Hotel Rewards Points Programs

12A-1.0641. Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes

12A-1.0911. Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors