Florida Administrative Code (Last Updated: July 17, 2024) |
12. Department of Revenue |
12A. Sales and Use Tax |
12A-16. Rental Car Surcharge |
Effective on Tuesday, November 14, 1989
1For the purpose of administering the Rental Car Surcharge (referred to as the surcharge), all rules relating to Sales and Use Tax (Chapter 12A-1, F.A.C.), shall apply to the surcharge, except in those situations where rules relating to the surcharge have been issued to clarify specific statutory provisions.
49Rulemaking Authority 51212.17(6), 52212.18(2), 53213.06(1) FS. 55Law Implemented 57212.0606 FS. 59History–New 11-14-89.