Revenue Law Library

QUESTION: Is the transfer of a vehicle from an LLC to an individual in Florida exempt from Florida sales tax … Sales and Use Tax – Vehicle title transfer … This is a response to your …

QUESTION: Whether a taxpayer, who is not a licensed exporter, can export a vehicle from the State of Florida by taking possession of the vehicle at a Florida dealership and …

QUESTION: Is the installation of door locks subject to tax … ANSWER: The replacement and rekeying of the door locks described in your correspondence are properly classed as …

QUESTION: Taxpayer manufactures roof tiles using a chemical called E-44 … Is the chemical subject to Florida use tax … ANSWER: No. Pursuant to Section 212.02(14) (c), F.S., and Rule …

QUESTION: Is an out-of-state dealer, registered in Florida for sales and use tax purposes, obligated to collect sales tax on a sale to an unregistered out-of-state buyer with no …

What portion of the Taxpayer’s rent payments will be subject to sales tax under section 212.031, Florida Statutes … Section 212.031(1)(b), F.S., and Rule 12A-1.070(14)(a), F.A.C. …

Question: Are support services and customized software taxable when sold in conjunction with the lease of taxable computer hardware in Florida … This response is in reply to your …

QUESTION: Are the fees received for providing assistance for the recovery of unclaimed property subject to sales tax … ANSWER: The providing of assistance to a client for the …

QUESTION: Is the baggage conveyor system classed as an improvement to real property … This response does not apply to the other equipment included in the baggage handling system …

ISSUE: Whether sales tax is due on background checks performed in the State of Florida, and whether drug screening analysis is subject to sales tax … This letter is a response to …