12D-8.009. Additional Requirements for Preparation of Tangible Personal Property Assessment Roll

(1) The appraiser shall include on the roll a code reference to the tax return showing the property, and need not give a description of such property on the roll. The account number may be adopted as the code to indicate the reference to the return, provided the property appraiser places the account number on the return.

(2) Classification of property by class type.

(a) The property appraiser shall classify tangible personal property to convey the actual current use of the property and indicate the same on the assessment roll. Where property has more than one use, it shall be classified under the category which represents its primary and predominant use. It is the primary and predominant use that will govern the classification. Possessory interests shall be classified according to the use of the property by the possessor.

(b) The classification shall be based upon six primary groupings of the major use type categories, with sub-classifications of the primary groupings of the major use type categories. The primary groupings of major uses are:

1. Retail.

2. Wholesale.

3. Manufacturing.

4. Leasing/Rental.

5. Services.

6. Special.

(c) The following is a detailed explanation of the minimum use type classifications for tangible personal property and a numeric code designation for each. The classifications are based on classification codes as set forth in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President, and, as such, the code numbers may be out of sequence. It is recommended the user refer to the Standard Industrial Classification Manual, 1987, for detailed description of property use. This listing is intended to facilitate the determination of classification, particularly in special and questionable kinds of property and is not intended to list every possible use which might occur in the state. Upon request, the Department of Revenue will inform the appraiser of the classification under which specific property uses not listed below should be placed.

RETAIL General Merchandise 5311	Department Store
5331	Discount Merchandise Store (K-Mart, etc.)
5932	Used Merchandise, Antiques, Pawn Shops
5932	Army, Navy Surplus
5961	Mail Order
7389	Stamp Redemption
5399	Miscellaneous General Merchandise Apparel & Accessories
5651	Clothing
5661	Shoes
5699	Miscellaneous Apparel & Accessories
5944	Jewelry Stores, Watches Furniture, Fixtures, Home Furnishings
5712	Household Furniture
5021	Office Furniture
5713	Floor Covering
5714	Drapery, Upholstery
5722	Appliances
5731	Radio, Television
5734	Computers
5735	Music Records, Tapes
5736	Music Instruments
5046	Partitions, Shelving, Office and Store Fixtures
Other Merchandise
5731	Electronics
5943	Office supply, stationery
5942	Books, Magazines
5994	Newsstands
5992	Florist
5993	Tobacco, Cigars, Cigarettes
5949	Fabric
5949	Needlework, Knitting
5941	Sporting Goods, Gun Shops, Fisherman’s Supply, Bait and Tackle
5945	Arts and Crafts, Hobby, Ceramics
5946	Photographic Supplies, Cameras
7384	Film Processing
3861	Microfilm
5947	Gift and Novelty Shop
5945	Toys
5999	Miscellaneous Other Merchandise Health Care/Cosmetics
5912	Drug Store/Pharmacy
5995	Optical Goods
5999	Hearing Aids, Orthopedic Appliances
5047	Medical and Dental Equipment and Supplies
5087	Cosmetics, Beauty and Barber Equipment and Supplies
5999	Miscellaneous Health Care/Cosmetics Food Products
5411	Supermarket
5411	Grocery
5421	Specialty market (Meat, Fish)
5451	Dairy
5431	Fruit, Vegetable
5411	Convenience Market
5461	Bakery
5921	Package Store-Liquor and Beer
5813	Bar, Night Club, Lounge
5812	Restaurant Cafeteria
5812	Fast Food Ice Cream
5499	Miscellaneous Food Store (Health Food)
5441	Candy
Building Materials – Hardware – Garden Supply
5211	Lumber and Other Building Materials
5074	Plumbing, Heating, and Water Conditioning
5075	Air Conditioning
5063	Electrical, Lighting Equipment
5231	Paint, Glass
5211	Tile
5251	Hardware
5261	Nursery
0782	Landscaping
5261	Farm and Garden Supply
5211	Pool and Patio – Utility Buildings
5211	Miscellaneous Building Materials Machinery and Equipment
5083	Farm, Grove and Garden Machinery and Equipment
5084	Industrial Machinery and Equipment
5082	Construction and Mining Machinery and Equipment
5999	Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment
5999	Office/Business Machinery and Equipment
5734	Data Processing – Computers
5999	Copying Machines
5731	Miscellaneous Electrical and Electronic Machinery and Equipment Transportation
5511	Automobiles and Trucks (New)
5521	Automobiles and Trucks (Used)
5531	Auto Parts, Junk Yards, Tires
5271	Mobile Homes
5551	Ships, Boats
5551	Marine Supplies
5599	Aircraft and Parts
5571	Motorcycles and Bicycles and Parts
5561	Miscellaneous Transportation Equipment – Motor Homes, R. V.’s, Bus, Taxi Miscellaneous Retail
5999	Miscellaneous Retail
WHOLESALE
General Merchandise
5099	General Merchandise
Apparel and Accessories
5136	Clothing (Men, Boys)
5137	Clothing (Women, Children, Infants)
5139	Shoes
5137	Miscellaneous Apparel and Accessories – Handbags
5094	Jewelry, Watches Furniture, Fixtures, Home Furnishings
5021	Household Furniture
5021	Office Furniture
5023	Floor Coverings, Drapery, Upholstery
5064	Appliances
5064	Radio, TV, Music
5046	Partitions, Shelving, Office and Store Fixtures
Other Merchandise
5064	Electronics
5111	Printing and Writing Paper
5112	Office Supply and Stationery
5113	Paper Products
5192	Books, Magazines
5193	Florist
5194	Tobacco, Cigars, Cigarettes
5131	Fabric/Textiles
5131	Needlework, Knitting, Yarn, Thread
5091	Sporting Goods
5092	Arts and Crafts, Hobby, Ceramic Supplies
5043	Photographic Supplies, Cameras, Film Processing, Microfilm
5092	Toys
5099	Miscellaneous Other Merchandise Health Care/Cosmetics
5122	Drugs-Pharmaceutical
5047	Hearing, Orthopedic
5048	Optical
5047	Medical & Dental Equipment & Supplies
5087	Cosmetics, Barber and Beauty Equipment and Supplies
5122	Miscellaneous Health Care/Cosmetics
Food Products
5153	Farm Products (grain, citrus, etc.)
5154	Farm Products (livestock)
5141	Grocery
5144	Specialty (Poultry)
5146	Specialty (Fish and Seafood)
5147	Specialty (Meat)
5148	Fresh Fruits & Vegetables
5149	Bakery
5181	Beer
5182	Wine, Liquor
5149	Beverages
5149	Miscellaneous Food
Building Materials, Hardware, Garden Supply
5031	Lumber and Other Building Materials
5074	Plumbing, Water Conditioning
5075	Heating and Air Conditioning
5063	Electrical, Lighting
5039	Glass, Tile
5198	Paint
5072	Hardware
5193	Nursery and Landscaping
5191	Farm and Garden – Feed, Seed, Fertilizer
5091	Pool and Patio – Utility Buildings
5039	Miscellaneous Building Materials Machinery
5083	Farm, Grove and Garden Machinery and equipment
5084	Industrial Machinery and Equipment
082	Construction and Mining Machinery and equipment
5083	Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment
5044	Office/Business Machines and Equipment
5045	Data Processing – Computers
5044	Copying Machines
5065	Miscellaneous Electrical Machinery, Equipment and Supplies Transportation
5012	Automobiles and Trucks
5013	Auto Parts
5014	Tires
5015	Junk Yards
5039	Mobile Homes
5088	Ships, (non-pleasure)
5091	Boats (pleasure)
5088	Marine Products
5088	Aircraft and Parts
5092	Bicycles and Parts
5012	Motorcycles
5012	Miscellaneous Transportation Equipment – Motor Homes, R. V.’s., Bus, Taxi Other Wholesale
5160	Chemicals
5050	Metals and Minerals
5170	Petroleum and Petroleum Products – Gasoline
5199	Miscellaneous Other Wholesale Miscellaneous Wholesale
5199	Miscellaneous Wholesale
MANUFACTURING
Textiles
2200	Fabric and Knitting Mills, Floor Covering
2290	Miscellaneous Textiles Apparel
2300	Clothing Furniture and Fixtures
2510	Household Furniture
2520	Office Furniture
2440	Partitions, Shelving, Office and Store Fixtures
Health Care
2830	Drugs
3827	Optical Instruments and Lenses, Glasses and Contact Lenses
3840	Medical and Dental Instruments, Equipment and Supplies
2844	Cosmetics
2834	Miscellaneous Health Care/Cosmetics Food Products
2010	Meat
2020	Dairy
2030	Canned and Preserved Fruits and Vegetables (Orange juice concentrate)
2040	Grain (Flour, Cereal, Animal Food)
2050	Bakery
2080	Liquor and Beer
2080	Beverages
2090	Miscellaneous Food Preparation
2099	Refining Sugar, etc. Lumber and Wood Products, Paper
2411	Logging
2421	Sawmills, Planing Mills
2490	Miscellaneous Wood Products
2610	Pulp
2620	Paper Mills
2621	Paper Products (Stationery, Tissues, Bags, Paper Plates, etc.)
2650	Paperboard Containers and Boxes
2670	Miscellaneous Paper Products (Insulation, Tar Paper) Stone, Clay, Glass and Concrete Products
3200	Glass and Glass Products
3240	Concrete, Gypsum, Lime
3241	Cement
3251	Brick, Clay
3253	Ceramic, Tile
3261	Miscellaneous Products – (Plumbing fixtures)
3264	Porcelain, Electrical Supply Metals
3300	Metal Industries – Foundries, Smelting, Refining
3390	Metal Products
3399	Miscellaneous Metals Chemicals
2819	Chemicals
2813	Industrial Gas
2821	Plastics
2822	Synthetics
2840	Cleaning Preparations
2890	Miscellaneous Chemical Products – Paint and Varnish, etc. Petroleum
2910	Petroleum Refining – Gasoline
2950	Paving and Roofing Materials – Asphalt
2990	Miscellaneous Petroleum Products Rubber and Plastic Products
3011	Tires and Inner Tubes
3021	Rubber Products
3080	Misc. Plastic Products Leather
3111	Tanning and Finishing
3131	Boots and Shoes
3190	Miscellaneous Leather Goods
3161	Luggage Machinery and Equipment
3510	Engines and Turbines
3520	Farm, Grove and Garden Machinery and Equipment
3560	Industrial Machinery and Equipment
3530	Construction and Mining Machinery and Equipment
3590	Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment
3578	Office/Business Machinery and Equipment
3571	Data Processing – Computers
3579	Copying Machines
3640	Electric Lighting and Wiring
3630	Appliances
3660	Communication Equipment
3663	Radio & TV Communications Equipment
3670	Electronic Components and Accessories
3690	Miscellaneous Electrical Machinery, Equipment and Supplies Transportation
3710	Automobiles and Trucks
3714	Auto Parts and Accessories
2451	Mobile Homes
3731	Ships
3732	Boat
3429	Marine Supplies
3720	Aircraft and Parts
3751	Motorcycles, Bicycles and Parts
3790	Miscellaneous Transportation Equipment – R. V.’s, Bus, Taxi
3716	Motor Homes Other Manufacturing
2131	Tobacco
2121	Cigars
2111	Cigarettes
3861	Photographic Equipment and Supplies
3800	Scientific Instruments
3873	Watches, Clocks, and Parts
3911	Jewelry
3914	Silverware
3931	Musical Instruments
3951	Pens
3952	Pencils, Office and Artist Supplies
3949	Sporting Goods
3944	Toys
3990	Miscellaneous Other Manufacturing Miscellaneous Manufacturing
3999	Miscellaneous Manufacturing
LEASING/RENTAL
General Merchandise
7359	General Merchandise – Rent All Apparel and Accessories
7299	Miscellaneous Apparel and Accessories Furniture, Fixtures, Home Furnishings
7359	Household Furniture
7359	Office Furniture
7359	Appliances
7359	Radio, TV, Music
7394	Partitions, Shelving, Office and Store Fixtures
Other Merchandise
7359	Electronics
7999	Sporting Goods
7359	Cameras, Microfilm
7999	Miscellaneous Other Merchandise Health Care
7352	Hearing/Optical/Orthopedic
7352	Medical and Dental
7352	Miscellaneous Health Care Building Materials
7353	Heating, Air Conditioning, Water Conditioning
7353	Electrical, Lighting (Signs)
7359	Pool and Patio – Utility Buildings
7359	Miscellaneous Building Material Lumber and Wood Products, Paper
7359	Sawmills, Planing Mills Metals
7359	Miscellaneous Metals (Tank Rental) Machinery and Equipment
7353	Engines and Turbines
7353	Farm, Grove and Garden Machinery and Equipment
7353	Industrial Machinery and Equipment
7353	Construction and Mining Machinery and Equipment
7353	Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment
7359	Office/Business Machinery and Equipment
7377	Data Processing – Computers
7359	Copying Machines
7359	Electric Lighting and Wiring (Searchlights, Construction Lighting)
7359	Miscellaneous Electrical Machinery and Equipment
Transportation
7514	Automobiles
7513	Trucks
7519	Mobile Homes
4499	Ships, Boats
7359	Aircraft
7999	Motorcycles, Bicycles
7519	Miscellaneous Transportation Equipment Other Leasing/Rental
7359	Laundry and Dry Cleaning Equipment
7352	Medical and Dental Equipment
7359	Beauty and Barber Shop Equipment
7389	Communication Equipment – Telephone Answering
7359	Sanitary Services – Portable Toilets Miscellaneous Leasing/Rental
7359	Miscellaneous Leasing/Rental
SERVICES
Personal Services
7210	Laundry, Cleaning and Garment Services
7215	Coin-Operated Laundries and Dry Cleaning
7231	Beauty Shops
7241	Barber Shops
7261	Funeral Service, Crematoriums, Cemeteries
7299	Miscellaneous Personal Services – Shoe Shine
Business Services
7310	Advertising
7323	Credit Bureaus
7322	Collection Agencies
7338	Secretarial Services
7331	Mailing
7334	Photocopying
7335	Commercial Art
7336	Commercial Photography
7349	Cleaning and Maintenance
7342	Disinfecting and Pest Control Services
7380	Miscellaneous Business Services
7389	Personnel Supply, Telephone Answering Repair – Other Than Automotive
7631	Watch, Clock, Jewelry
7629	Electrical
7641	Re-Upholstery – Furniture
7690	Machinery and Equipment Repair
7620	Appliance Repair
7690	Miscellaneous Repair Health Services
8011	Physicians
8021	Dentists
8041	Chiropractors
8042	Optometrists
8049	Other Health Care Practitioners
8060	Hospitals
8050	Skilled Nursing and Intermediate Care Facilities
8059	Nursing Homes except skilled and intermediate care facilities, Domiciliary
Care with Health Care
8082	Home Health Care Services
8070	Medical and Dental Labs
8090	Other Health Services
8093	Rehabilitation Centers
8099	Blood Banks Legal Services
8111	Attorneys, Law Libraries
8111	Other Legal Services
Financial Service
6000	Banks, Savings & Loan, Credit Unions, and other Depository Institutions, etc.
6100	Credit Agencies, Personal Credit, Business Credit, Mortgage Bankers, Loan Brokers and Other Non-Depository Institutions
6200	Security and Commodity Brokers, Dealers, Exchanges and Services – Stocks and Bonds Insurance and Real Estate
6411	Insurance Companies, Insurance Brokers
6300	Insurance Carriers (Companies)
6410	Insurance Agents, Brokers, and Services
6500	Real Estate Agents, Realtors, Title Abstract Offices, Developers Miscellaneous Professional Services
8710	Engineering, Architectural, and Surveying Services
8720	Accounting, Auditing, and Bookkeeping Services
8750	Other Professional Services Educational Services
8200	Educational Institutions per Section 196.012(4), F.S. – Exempt
8240	Other Schools and Educational Services – Beauty and Barber, Charm, Driving Schools Social Services
8300	Job Training, Vocational Rehabilitation, Child Day Care, Residential Care Amusement and Recreation
7800	Motion Picture Production and Distribution, Theaters
7933	Bowling Alleys, Billiards and Pool
7940	Commercial Sports, Professional Sports, Clubs, Race Tracks
7990	Tourist Attractions, Amusement Parks
8412	Museums and Art Galleries
7990	Miscellaneous Amusement and Recreation Services, Golf Courses, Country Clubs, Yacht Clubs
Membership Organizations
8600	Business, Professional, Labor Unions, Civic, Social and Fraternal, Political
8661	Religious Organizations
Public Administration
9100	General Government, Courts, Police, Fire, Safety, National Security, Public Library
4311	U. S. Postal Service
Communication
4810	Telephone and Telegraph
4830	Radio and Television Broadcasting
2700	Printing and Publishing – Newspapers, Books, Magazines; Typesetting, Photoengraving, etc.
4841	Cable and Other Pay Television Services
4899	Other Communication Services Electric, Gas and Sanitary Services
4911	Electric Power
4920	Gas – Production and Distribution, Pipelines
4941	Water Supply
4950	Sanitary Services (Sewerage, Refuse, Mosquito Control)
4939	Alternate Energy Devices – Solar, Wind, Geothermal Automotive Repair and Services
7530	Automotive Repair – Garages
7532	Top & Body Repair and Paint Shops
5541	Service Stations – Gasoline
7540	Automotive Services – Parking, Car Wash Passenger Transportation
4100	Bus Line, Taxi, Ambulance, School Bus, Terminals Trucking and Warehousing
4210	Trucking – Local and Long Distance
4220	Public Warehousing
4231	Other Trucking and Warehousing Water and Air Transportation
4400	Water Transportation and Support Services – Docks, Yacht Basins
4500	Airlines
4580	Airports and Terminals
4011	Railroads – Operating Property (Centrally Assessed)
4741	Private Car Line Companies Transportation Services
4720	Travel Arrangement – Travel Agencies
4780	Miscellaneous Transportation Services – Inspection and Weighing, Crating and Packing, Toll Road and Bridge Operation Miscellaneous Services
8999	Miscellaneous Service
SPECIAL
Agricultural Production – Crops
0100	Grain and Field Crops – Soybeans, Tobacco, Peanuts, etc.
0161	Vegetables, Melons
0174	Citrus
0173	Nuts
0180	Specialties – Mushrooms, Bulbs, Sod Farms
0190	General Farms – Primarily Crop Agricultural Production – Livestock
0210	Beef, Hogs, Sheep and Goat
0240	Dairy
0250	Poultry and Egg
0272	Horses
0291	General Farms – Primarily Livestock Agricultural Services
0711	Soil Preparation and Crop Service
0740	Veterinary Service
0750	Other Animal Services – Breeding, Boarding, Training
0760	Farm Labor and Management Services
0780	Landscaping and Agricultural Services
0782	Lawn and Garden Services Forestry
0811	Timber Tracts
0851	Forestry Service Fishing, Hunting, Trapping
0910	Commercial Fishing
0921	Fish Hatcheries, Game Preserves
0971	Other Fishing, Hunting, Trapping Oil and Gas Extraction
1311	Crude Petroleum and Natural Gas
1321	Liquid Natural Gas
1380	Oil and Gas Field Services Mining and Quarrying
1420	Crushed and Broken Stone (Lime Rock, Limestone)
1440	Sand and Gravel
1470	Chemical and Fertilizer Mining (Phosphate Rock) Construction
1500	General Building Contractors
1611	Highway and Street Construction
1620	Heavy Construction Special Trade Contractors
1711	Plumbing, Heating and Air Conditioning
1721	Painting and Paper Hanging
1731	Electrical Work
1750	Carpentering and Flooring
1761	Roofing and Sheet Metal Work
1771	Concrete Work
1781	Water Well Drilling
1790	Miscellaneous Special Trade Contractors
Accommodation
6514	Single Family – Rental Property
6514	Duplex
6514	Triplex
6514	Condominiums
6513	Apartment – 10 or Fewer Units
6513	Apartment – More Than 10 Units
7011	Hotel, Motel
7021	Rooming and Boarding Houses
7033	Camps, Tourist Courts
6512	Building Rental
6519	Building on Leased Land
8811	Floating Structures – Residential
8811	Household Goods – Non-Florida Residents
6515	Mobile Homes
8811	Mobile Home Attachments
Miscellaneous Special
9999	Miscellaneous Special

(3)(a) Effective January 1, 2002, the property appraiser shall classify tangible personal property on the assessment roll according to the classification system set out in the 1997 North American Industry Classification System-United States Manual (NAICS), and any subsequent amendments thereto, as published by the Office of Management and Budget, Executive Office of the President, hereby incorporated by reference in this rule. The NAICS classification system will replace the 1987 Standard Industrial Classification (SIC) codes currently described within this rule. Effective January 1, 2002, the Department of Revenue will not accept assessment rolls which classify personal property using either the class code system defined in Rule 12D-8.009, F.A.C., as amended on September 30, 1982, or with SIC codes currently identified in this rule. Information on how to obtain any documents described within this rule may be obtained from the Property Tax Oversight Program, Florida Department of Revenue, [phone].

(b) The NAICS classification system, a 5-digit and/or 6-digit classification system, is to be used in Field Number 6 of the STANDARD N.A.P. File described in paragraph 12D-8.013(6)(c), F.A.C. Conversion from existing classification systems may be completed prior to the conversion deadline. Assessment rolls submitted prior to full conversion to the NAICS system may contain classification systems which use any of the three aforementioned classification systems. Upon submission of the first assessment roll containing other than the class code classification system, the Department must be notified in writing of the conversion methods used on the assessment roll. Field Number 5 should be completed with an alphabetic character indicating the coding system used for the assessment roll. If reporting by original class codes in Field Number 6, enter code “C” in Field Number 5. If reporting the SIC codes in Field Number 6, enter code “S” in Field Number 5. If reporting the NAICS code in Field Number 6, enter code “N” in Field Number 5.

(c) To facilitate Florida-specific property tax administrative needs, the Department of Revenue recommends the following special code numbers, not currently contained within the NAICS system:

CATEGORY	CODE NUMBER
CITRUS
Citrus Brokers	11137
MOBILE HOME
Mobile Home Owners	81418
Mobile Home Attachments	81419
RESTAURANTS
Franchise Ltd. Svc. Restaurants-Bar-B-Que	722214
Franchise Ltd. Svc. Restaurants-Hamburger	722215
Franchise Ltd. Svc. Restaurants-Pizza	722216
Franchise Ltd. Svc. Restaurants-Chicken/Fish	722217
Franchise Ltd. Svc. Restaurants-Mexican	722218
Franchise Ltd. Svc. Restaurants-All Others	722219
GROCERY
Supermarkets and Other Grocery except Convenience Stores (state or regional chain)	44511
Other Supermarkets and Grocery (locally owned)	445113
RAILROAD
Line-Haul Railroads	482111
Short Line Railroads	482112
Support Activities for Rail Transportation	48821
Railroads (Non-operating Property)	482119

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.052, 193.114, 195.073 FS. History–New 12-7-76, Amended 9-30-82, Formerly 12D-8.09, Amended 12-30-97, 1-31-99.