12. Department of Revenue
12a. DOR, SALES AND USE TAX

 12A-1.01. Specific Exemptions
 12A-1.001. Specific Exemptions
 12A-1.002. Practitioners Of The Healing Arts
 12A-1.003. Sales Of Several Items To The Same Purchaser At The Same Time
 12A-1.004. Sales Tax Brackets
 12A-1.04. Sales Involving Less Than One Dollar
 12A-1.05. Admissions
 12A-1.005. Admissions
 12A-1.006. Charges By Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel Or Repair Tangible Personal Property; Interior Decorator Charges; Wrecker And Towing Charges
 12A-1.06. Charges By Dealers Who Adjust, Apply, Alter, Install, Maintain, Remodel Or Repair Tangible Personal Property
 12A-1.07. Aircraft, Boats And Motor Vehicles
 12A-1.007. Aircraft, Boats, Mobile Homes, And Motor Vehicles
 12A-1.008. Newspapers, Community Newspapers, Shoppers, Magazines And Other Periodicals
 12A-1.08. Newspapers, Magazines And 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-1.11. The Sale Of Food, Drink And Entertainment By Restaurants And Other Eating Places
 12A-1.12. Repossessed Merchandise And Bad Debts
 12A-1.012. Repossessed Merchandise And Bad Debts
 12A-1.013. Credit For Taxes Paid In Error
 12A-1.014. Refunds And Credits For Sales Tax Erroneously Paid
 12A-1.14. Refunds And Credits For Tax Paid On Returned Merchandise And Exempt Sales
 12A-1.0015. Sales For Export; Sales To Nonresident Dealers And Foreign Diplomats
 12A-1.015. Industrial Gases
 12A-1.016. Sales; Installation Charges
 12A-1.017. Finance And Interest Charges And Carrying Charges On Installment Sales Or Services
 12A-1.018. Trade And Cash Discounts
 12A-1.18. Of Revenue
 12A-1.019. Receipts From Sale Of Water
 12A-1.020. Licensed Practitioners; Drugs, Medical Products And Supplies
 12A-1.20. Drugs, Medicine And Medical Services
 12A-1.21. Prosthetic And Orthopedic Appliances
 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; Fabrication Labor
 12A-1.026. Monuments And Tombstones
 12A-1.027. Printing Of Tangible Personal Property
 12A-1.028. Sales To Persons Engaged In Printing
 12A-1.28. Sales To Persons Engaged In Printing
 12A-1.029. Labels And Other Printed Matter Sold To Manufacturers
 12A-1.030. The Printing Of Promissory Notes, Securities And Checks
 12A-1.031. The Printing Of Lawyersâ?? Briefs And Accountants? Reports
 12A-1.032. Computers And Related Systems And Computer Services
 12A-1.32. Of Revenue
 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-1.37. Occasional And Isolated Sales
 12A-1.38. Resale And Exemption Certificates
 12A-1.038. Consumer&Apos;S Certificate Of Exemption; Exemption Certificates
 12A-1.39. Suggested Forms
 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-1.41.
 12A-1.042. Coin Operated Laundries, Laundries, Coin Operated Dry Cleaners, Dry Cleaners, Valet Service, Carpet And Upholstery Cleaning
 12A-1.043. Manufacturing
 12A-1.43. Manufacturing
 12A-1.44. Coin Operated Vending And Amusement Machines
 12A-1.044. Vending Machines
 12A-1.045. Transportation Charges
 12A-1.45.
 12A-1.46. Telephone, Telegraph &Amp; Other Communication Services
 12A-1.046. Telephone, Telegraph And Other Telecommunication Services
 12A-1.047. Florists
 12A-1.048. Sale Of Agricultural Products
 12A-1.049. Sales Of Animals
 12A-1.49. Sales Of Animals
 12A-1.50. Food For Animals
 12A-1.050. Food For Animals
 12A-1.051. Sales To Or By Contractors Who Repair, Alter, Improve And Construct Real Property
 12A-1.51. Sales To Or By Contractors Who Repair, Alter, Improve &Amp; Construct Real Property
 12A-1.51(04). Sales To Or By Contractors Who Repair, Alter, Improve And Construct Real Property
 12A-1.052. Cemetery Organizations
 12A-1.053. Electric Power And Energy
 12A-1.53. Electric Power And Energy
 12A-1.54. Tax Due At Time Of Sale
 12A-1.054. Tax Due At Time Of Sale
 12A-1.055. Sale Or Discontinuation Of Business
 12A-1.056. Tax Due At Time Of Sale; Tax Returns And Regulations
 12A-1.56. Tax Returns And Regulations
 12A-1.57. Alcoholic And Malt Beverages
 12A-1.057. Alcoholic And Malt Beverages
 12A-1.058. Trade Stamps
 12A-1.58. Trade Stamps
 12A-1.59. Fuels And Lubricants
 12A-1.059. Fuels
 12A-1.060. Registration
 12A-1.60. Registration
 12A-1.61. Rental Of Living Quarters, Sleeping Or Housekeeping Accomodations
 12A-1.061. Rentals, Leases, And Licenses To Use Transient Accommodations
 12A-1.062. Information Services; Mailing Lists
 12A-1.063. Tangible Personal Property Consumed In Manufacturing, Processing, Assembling And Refining
 12A-1.63. Tangible Personal Property Consumed In Manufacturing, Processing, Assembling And Refining
 12A-1.64. Sales In Interstate And Foreign Commerce
 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-1.068. Tire Recapping
 12A-1.069. Sales By Governmental Agencies And Instrumentalities And Exempt Institutions
 12A-1.070. Leases And Licenses Of Real Property; Storage Of Boats And Aircraft
 12A-1.70. Real Property
 12A-1.71. Rentals Of Tangible Personal Property
 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-1.72. Advertising Agencies
 12A-1.73. Motor Vehicle Parking Lots, Garages And Boat Docks And Marinas
 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
 12A-1.076. Sales Of Articles Of Clothing, Clothing Accessories, And Jewelry
 12A-1.077. Free Merchandise
 12A-1.77.
 12A-1.078. Tobacco Products
 12A-1.079. Pollution Control Structures, Machinery And Equipment
 12A-1.080. Concession Prizes; The Sale Of Food, Drink, And Tangible Personal Property At Concession Stands
 12A-1.80. Concession Prizes
 12A-1.082. Clothing Accessories
 12A-1.083. Jewelry
 12A-1.085. Exemption For Qualified Production Companies
 12A-1.85. Recording, Motion Picture, Or Television Studios
 12A-1.86. Tax May Not Be Absorbed
 12A-1.086. Tax May Not Be Absorbed
 12A-1.087. Exemption For Power Farm Equipment; Electricity Used For Certain Agricultural Purposes; Suggested Exemption Certificate For Items Used For Agricultural Purposes
 12A-1.87. Sales To Farmers
 12A-1.88. Machines And Equipment Used In Manufacturing, Mining, Etc
 12A-1.088. Machines And Equipment Used In Manufacturing, Mining, Etc
 12A-1.089. Gift Certificates
 12A-1.89. Gift Certificates
 12A-1.90. Tax Liens, Garnishments And Jeopardy Assessments
 12A-1.090. Tax Liens, Garnishment And Jeopardy Assessments
 12A-1.091. Use Tax
 12A-1.0091. Cleaning Services
 12A-1.91. Use Tax
 12A-1.0092. Detective, Burglar Protection, And Other Protection Services
 12A-1.093. Preservation Of Records And Statute Of Limitation; Acceptance Of Resale And Exemption Certificates During Audit; Time Limitations
 12A-1.93. Preservation Of Records And Three Year Statute Of Limitations
 12A-1.94. Public Works Contracts
 12A-1.094. Public Works Contracts
 12A-1.095. Revocation Of Sales Tax Exemption Certificates
 12A-1.95. Revocation Of Sales Tax Certificates Of Registration And Exemption Certificates
 12A-1.096. Industrial Machinery And Equipment For Use In A New Or Expanding Business
 12A-1.097. Public Use Forms
 12A-1.97. Public Use Forms
 12A-1.098. Itinerant Merchants, Flea Market Vendors And Other Retailers Without Permanent Places Of Business
 12A-1.099. Credit Against Tax For Job Creation In Enterprise Zones
 12A-1.100. Building Materials Used In The Rehabilitation Of Real Property Located In An Enterprise Zone
 12A-1.101. Business Property Used In An Enterprise Zone
 12A-1.102. Electrical Energy Used In An Enterprise Zone
 12A-1.103. Mail Order Sales
 12A-1.104. Sales Of Property To Be Transported To A Cooperating State
 12A-1.105. Service Warranties
 12A-1.106. Space Activities
 12A-1.107. Enterprise Zone And Florida Neighborhood Revitalization Programs
 12A-1.108. Exemption For Data Center Property
 12A-1.109. Educational Services
 12A-1.110. Financial Services
 12A-1.111. Forestry Services
 12A-1.112. Governmental Entity Services
 12A-1.113. Insurance Services
 12A-1.114. Janitorial And Cleaning Services
 12A-1.115. Legal Services
 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. Lobbying Services
 12A-1.117. Miscellaneous Repair Services
 12A-1.118. Oil And Gas Field Services
 12A-1.119. Registration Fees, Convention And Conference Registration Fees Are Exempt
 12A-1.120. Sales Of Services Between Related Entities
 12A-1.121. Affiliated Groups
 12A-1.122. Sanitary And Water Supply Services
 12A-1.123. Security And Commodity Broker Services
 12A-1.124. Security And Detective Services
 12A-1.125. Social Services
 12A-1.126. Travel Agents
 12A-1.127. Turkish Baths, Massage &Amp; Reducing Salons
 12A-1.128. Frahchise Payments
 12A-1.129. Personal Services
 12A-1.130. Business Services
 12A-1.0141. Equipment Used To Deploy Internet Related Broadband Technologies In A Florida Network Access Point; Refund Procedures
 12A-1.0142. Refund Of Tax Paid On Purchases Of Equipment, Machinery, And Other Materials For Renewable Energy Technologies
 12A-1.0143. Manufacturing And Spaceport Investment Incentive Program Tax Refunds
 12A-1.0144. Refund Of Tax Paid On Purchases Of Equipment, Machinery, And Other Materials For Renewable Energy Technologies
 12A-1.0161. Sales And Use Tax On Services; Sale For Resale
 12A-1.0201. Unlawful Sales, Use, And Other Transactions Involving Medicinal Drugs, Cannabis, Or Controlled Substances
 12A-1.0215. Veterinary Sales And Services
 12A-1.0371. Sales Of Coins, Currency, Or Bullion
 12A-1.0372. Employee Services
 12A-1.0373. Compensation For Participation In Athletic Or Sporting Events
 12A-1.0374. Employee Leasing Services
 12A-1.0375. Personnel Supply Services
 12A-1.0381. Combined Transactions -- Application Of Resale Provisions
 12A-1.0451. Transportation Services
 12A-1.0511. Real Estate, Housing, And Business Brokerage Services
 12A-1.0565. Waiver Of Electronic Data Interchange Sales And Use Tax Return Filing Requirements
 12A-1.0615. Hotel Reward Points Programs
 12A-1.0641. Sales Of Vessels Used In Interstate Or Foreign Commerce Or For Commercial Fishing Purposes
 12A-1.0851. Motion Picture Qualified Production Services
 12A-1.0871. Agricultural Services
 12A-1.0872. Food Or Agricultural Broker Services
 12A-1.0873. Landscape And Horticultural Services
 12A-1.0874. Tree Trimming And Removal Services
 12A-1.0911. Self-Accrual Authorization; Direct Remittance On Behalf Of Independent Distributors
 12A-1.0935. Authority To Issue Subpoenas And Subpoenas Duces Tecum
 12A-1.0955. Revocation Of Sales Tax Certificates Of Registration
 12A-1.1051. Transition Rules On Services
 12A-1.1071. Cooperative Merchandising Or Advertising Agreements
 12A-2.01.
 12A-2.02.
 12A-2.03.
 12A-2.04.
 12A-2.05.
 12A-2.06.
 12A-2.48. Sale Of Agricultural Products, Including Poultry And Livestock
 12A-3.001. Scope Of Rules; Imposition Of The Tax
 12A-3.01. Leases Subject To Tax
 12A-3.02. Taxable Status Of Tenants On Effective Date Of Levy Of The Tax
 12A-3.002. Taxable Status Of Guests Or Tenants On The Effective Date Of The Levy Of The Tax
 12A-3.003. Rental Of Living Quarters, Sleeping Or Housekeeping Accommodations
 12A-3.03. Rental Of Living Quarters, Sleeping Or Housekeeping Accomodations
 12A-3.04.
 12A-3.004. Housing Authorities, Federally Assisted Housing And Migrant Labor Camps
 12A-3.005. Homes For The Aged
 12A-3.05. Of Revenue
 12A-3.06. Rents Involving Fractions Of A Dollar &Amp; Collection &Amp; Computation Thereof; Administration Of Tax
 12A-3.006. Rents Involving Fractions Of A Dollar; Computation Of Tax
 12A-3.07.
 12A-4.01.
 12A-4.05.
 12A-4.12.
 12A-4.13.
 12A-4.14.
 12A-4.22.
 12A-4.53.
 12A-4.54.
 12A-5.001. Imposition Of Tax
 12A-5.01. Introduction
 12A-5.002. Administration
 12A-5.02. Administration
 12A-5.03. Definitions
 12A-5.003. Definitions
 12A-5.04. Attachment Of Tax
 12A-5.05. Liability For Tax
 12A-5.005. Liability For Tax
 12A-5.006. Returns And Tax Payments
 12A-5.06. Returns And Tax Payments
 12A-5.07. Rate Of Tax
 12A-5.008. Extensions Of Time And Estimated Returns; Penalties And Interest; Assessments; Tax Liens And Garnishments
 12A-5.08. Extensions Of Time And Estimated Returns; Penalties And Interest; Assessments; Tax Liens And Garnishments
 12A-5.09. Exemptions
 12A-5.10. Registration
 12A-5.011. Refunds And Credits
 12A-5.11. Refunds And Credits
 12A-5.0011. Introduction
 12A-5.12. Records
 12A-5.012. Records
 12A-5.013. Public Use Forms
 12A-5.13. Public Use Forms
 12A-5.14. Confidentiality
 12A-5.014. Confidentiality
 12A-5.021. Introduction
 12A-5.21. Introduction
 12A-5.22. Administration
 12A-5.022. Administration
 12A-5.023. Definitions
 12A-5.23. Definitions
 12A-5.24. Attachment Of Tax
 12A-5.024. Attachment Of Tax
 12A-5.025. Liability For Tax
 12A-5.25. Liability For Tax
 12A-5.26. Returns And Tax Payments
 12A-5.026. Returns And Tax Payments
 12A-5.027. Rate Of Tax
 12A-5.27. Rate Of Tax
 12A-5.28. Extensions Of Time And Estimated Returns; Penalties And Interest; Assessments; Tax Liens And Garnishments
 12A-5.028. Extensions Of Time And Estimated Returns; Penalties And Interest; Assessments, Tax Liens And Garnishments
 12A-5.029. Exemptions
 12A-5.29. Exemptions
 12A-5.30. Registration
 12A-5.030. Registrations
 12A-5.031. Refunds And Credits
 12A-5.31. Refunds And Credits
 12A-5.32. Records
 12A-5.032. Records
 12A-5.033. Public Use Forms
 12A-5.33. Public Use Forms
 12A-5.34. Confidentiality
 12A-5.034. Confidentiality
 12A-5.0041. Attachment Of Tax
 12A-5.041. Attachment Of Tax
 12A-5.071. Rate Of Tax
 12A-5.0071. Rate Of Tax
 12A-5.0091. Exemptions
 12A-5.091. Exemptions
 12A-5.101. Registration
 12A-5.0101. Registration
 12A-6.01. Scope Of Rules
 12A-6.001. Scope Of Rules
 12A-6.002. Definition
 12A-6.02. Definitions
 12A-6.03. Specific Exemptions
 12A-6.003. Specific Exemptions
 12A-6.004. Imposition And Payment Of Tax; Retail Price Determined By Department; Notification
 12A-6.04. Imposition And Payment Of Tax; Retail Price Determined By Department; Notification
 12A-6.05. Sales By Or Through Post Exchanges
 12A-6.005. Sales By Or Through Post Exchanges
 12A-6.006. Tax To Be Separately Stated; Tax May Not Be Absorbed
 12A-6.06. Tax To Be Separately Stated; Tax May Not Be Absorbed
 12A-6.07. Tax On Use
 12A-6.007. Tax On Use
 12A-6.008. Transportation Of Motor Fuel And Special Fuel
 12A-6.08. Transportation Of Motor Fuel And Special Fuel
 12A-6.09. Licenses And Registration; Bond Requirement
 12A-6.009. License And Registration; Bond Requirement
 12A-6.010. Tax Returns And Filing Requirements
 12A-6.10. Tax Returns And Filing Requirements
 12A-6.11. Penalty And Interest
 12A-6.011. Penalty And Interest
 12A-6.012. Resale And Exemption Certificates
 12A-6.12. Resale And Exemption Certificates
 12A-6.13. Refunds And Allowances
 12A-6.013. Refunds And Allowances
 12A-6.014. Discontinuance Or Transfer Of Business
 12A-6.14. Discontinuance Or Transfer Of Business
 12A-6.15. Tax Warrant And Liens
 12A-6.015. Tax Warrant And Liens
 12A-6.016. Preservation Of Records; Three Year Statute Of Limitations; Authority To Audit Records
 12A-6.16. Preservation Of Records; Three Year Statute Of Limitations; Authority To Audit Records
 12A-6.17. Forms Used By Public
 12A-6.017. Forms Used By Public
 12A-7.001. Scope Of Rules
 12A-7.01. Scope Of Rules
 12A-7.02. Definitions
 12A-7.002. Definitions
 12A-7.003. Imposition Of Tax
 12A-7.03. Imposition Of Tax
 12A-7.04. Exemptions
 12A-7.004. Exemptions
 12A-7.005. Payment Of Tax
 12A-7.05. Payment Of Tax
 12A-7.06. Penalties And Interest; Reports To Be Filed Regardless Of Tax
 12A-7.006. Penalties And Interest; Reports To Be Filed Regardless Of Tax
 12A-7.007. Record Retention; Inspection Of Records
 12A-7.07. Record Retention; Inspection Of Records
 12A-7.08. Form Used By Public
 12A-7.008. Forms Used By Public
 12A-8.001. Scope Of Rules; Imposition Of Tax
 12A-8.01. Scope Of Rules
 12A-8.02. Rate Of Tax
 12A-8.002. Rate Of Tax
 12A-8.003. Tax Returns And Regulations
 12A-8.03. Tax Returns And Regulations
 12A-8.04. Imposition Of Tax
 12A-8.004. Imposition Of Tax
 12A-8.005. Forms Used By Public
 12A-8.05. Forms Used By Public
 12A-9.001. Scope Of Rules; Imposition Of Tax
 12A-9.01. Scope Of Rules
 12A-9.02. Rate Of Tax
 12A-9.002. Rate Of Tax
 12A-9.003. Tax Returns And Regulations
 12A-9.03. Tax Returns And Regulations
 12A-9.04. Imposition Of Tax
 12A-9.004. Imposition Of Tax
 12A-9.005. Forms Used By Public
 12A-9.05. Forms Used By Public
 12A-10.001. Scope Of Rules; Imposition Of Tax
 12A-10.01. Scope Of Rules
 12A-10.02. Rate Of Tax
 12A-10.002. Rate Of Tax
 12A-10.003. Tax Returns And Regulations
 12A-10.03. Tax Returns And Regulations
 12A-10.04. Imposition Of Tax
 12A-10.004. Imposition Of Tax
 12A-10.005. Forms Used By Public
 12A-10.05. Forms Used By Public
 12A-11.001. Scope Of Rules
 12A-11.01. Scope Of Rules
 12A-11.002. Definitions
 12A-11.02. Definitions
 12A-11.03. Imposition And Payment Of Tax
 12A-11.003. Imposition And Payment Of Tax
 12A-11.004. Imposition And Payment Of Use Tax
 12A-11.04. Imposition And Payment Of Use Tax
 12A-11.05. Specific Exemptions
 12A-11.005. Specific Exemptions
 12A-11.006. Rate Of Tax
 12A-11.06. Rate Of Tax
 12A-11.07. Permits, Certificates &Amp; Affidavits
 12A-11.007. Permits, Certificates And Affidavits
 12A-11.008. Tax Returns And Regulations
 12A-11.08. Tax Returns And Regulations Records
 12A-11.09. Records
 12A-11.009. Records
 12A-11.010. Interstate And Foreign Commerce
 12A-11.10. Interstate And Foreign Commerce
 12A-11.11. Construction Contractors Who Repair, Alter, Improve And Construct Real Property
 12A-11.011. Construction Contractors Who Repair, Alter, Improve And Construct Real Property
 12A-11.012. Electric Power And Energy, Telephone, Telegraph, Wired Television And Other Communication Services
 12A-11.12. Electric Power And Energy, Telephone, Telegraph, Wired Television And Other Communication Services
 12A-11.13. Occasional And Isolated Sales
 12A-11.013. Occasional And Isolated Sales
 12A-11.014. Aircraft, Boats, And Motor Vehicles
 12A-11.14. Aircraft, Boats, And Motor Vehicles
 12A-11.15. The Sale Of Food, Drink And Entertainment By Restaurants And Other Eating Places
 12A-11.015. The Sale Of Food, Drink And Entertainment By Restaurants And Other Eating Places
 12A-11.016. Coin Operated Vending And Amusement Machines
 12A-11.16. Coin Operated Vending And Amusement Machines
 12A-11.17. Alcoholic And Malt Beverages
 12A-11.017. Alcoholic And Malt Beverages
 12A-12.001. New Tire Fee
 12A-12.002. Newsprint Fee
 12A-12.003. Registration
 12A-12.004. Reporting And Remitting Fees
 12A-12.005. Records And Auditing Requirements
 12A-12.006. Statute Of Limitations
 12A-12.007. General Administrative Procedures
 12A-12.0011. Battery Fee
 12A-13.001. Scope Of Rules
 12A-13.002. Collection And Remittance Of Fee
 12A-13.003. Distribution Of Fees Remitted To The Department Of Revenue
 12A-14.001. Oyster Surcharge
 12A-14.002. Reporting And Remitting The Surcharge
 12A-14.003. Records And Auditing Requirements
 12A-14.004. Statute Of Limitations
 12A-14.005. General Administrative Procedures
 12A-15.001. Scope Of Rules
 12A-15.002. Surtax Brackets
 12A-15.003. Admissions; Tangible Personal Property; Services; Service Warranties; Real Property And Transient Accommodations; Use Tax
 12A-15.004. Specific Limitations
 12A-15.005. Permits, Certificates, And Affidavits
 12A-15.006. Tax Returns And Regulations
 12A-15.007. Records
 12A-15.008. Construction Contractors Who Repair, Alter, Improve, And Construct Real Property; Refund Of Surtax
 12A-15.009. Occasional And Isolated Sales
 12A-15.010. The Sale Of Food, Drink, And Tangible Personal Property At Concession Stands
 12A-15.011. Coin-Operated Amusement And Vending Machines, And Other Devices
 12A-15.012. Alcoholic And Malt Beverages
 12A-15.013. Interstate And Foreign Commerce
 12A-15.014. Transition Rule
 12A-15.015. Public Use Forms
 12A-15.0035. Aircraft, Boats, Motor Vehicles, And Mobile Homes
 12A-16.001. Scope Of Rules
 12A-16.002. Imposition And Payment Of The Surcharge
 12A-16.003. Exemptions
 12A-16.004. Registration
 12A-16.005. Exemption Permits, Certificates, And Affidavits
 12A-16.006. Surcharge Returns And Filing Requirements
 12A-16.007. Interstate And Foreign Commerce
 12A-16.008. Public Use Forms
 12A-17.001. Scope Of Rules
 12A-17.002. Definitions
 12A-17.003. Registration
 12A-17.004. Denial, Suspension, Or Revocation Of Registration
 12A-17.005. Public Use Forms
 12A-18.001. Implementation Of Advance Disposal Fee Program
 12A-18.002. Definitions
 12A-18.003. Containers Subject To The Advance Disposal Fee
 12A-18.004. Levy Of The Advance Disposal Fee
 12A-18.005. Free Products And Promotions
 12A-18.006. Restaurants And Other Food Service Businesses
 12A-18.007. Exemptions
 12A-18.008. Fee Due At Time Of Sale Or Distribution
 12A-18.009. Sales Between Distributors
 12A-18.010. Refunds And Export Credits
 12A-18.011. Registration Of Distributors
 12A-18.012. Returns And Regulations
 12A-18.013. Sale Or Discontinuation Of A Business
 12A-18.014. Interest And Penalties On Delinquent Fees
 12A-18.015. Tax Liens, Garnishments, And Jeopardy Assessments
 12A-18.016. Records Retention; Auditing Of Records
 12A-18.017. General Administrative Procedures
 12A-18.018. Public Use Forms
 12A-19.010. Registration
 12A-19.020. Tax Due At Time Of Sale; Tax Returns And Regulations
 12A-19.021. Communications Services Tax Brackets
 12A-19.030. Communications Services Tax Direct Pay Permits
 12A-19.041. Sales Of Communications Services To A Residential Household
 12A-19.042. Governmental Exemption From The Communications Services Tax
 12A-19.043. Homes For The Aged And Religious And Educational Institutions Exemptions From The Communications Services Tax
 12A-19.050. Notification Of Local Communications Services Tax Rate Changes And Permit Fee Elections
 12A-19.060. Sales For The Purpose Of Resale
 12A-19.070. Assignment Of Service Addresses To Local Taxing Jurisdictions; Liability For Errors; Avoidance Of Liability Through Use Of Specified Methods; Reduction In Collection Allowance For Failure To Use Specified Methods
 12A-19.071. Department Of Revenue Electronic Database
 12A-19.072. Certification Of Service Address Databases
 12A-19.073. Use Of Enhanced Zip Code Method To Assign Service Addresses To Local Taxing Jurisdictions
 12A-19.080. Distribution Adjustments Resulting From Misallocation Of Tax
 12A-19.100. Public Use Forms
 22A-8.06. Compensation For Overtime, Hours Worked, Leaves With Pay And Holidays