Florida Regulations 12A-1.022: Federal Excise Taxes, Gross Receipts Tax, and Other Fees
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(1) Federal excise taxes.
(a) The federal manufacturers excise tax imposed on the manufacturer of certain items is included in the sales price upon which sales and use tax is computed when the federal manufacturers tax is separately itemized on a customer’s bill, invoice, statement, or other evidence of sale. Examples of the federal manufacturers excise tax are the gas guzzler tax and the taxes on sporting goods, firearms, tires, gasoline, gasohol, kerosene, fuel, and coal.
(b) The federal retail excise taxes levied upon the retail sale of certain items are NOT included in the sales price upon which sales and use tax is computed when the federal tax is separately itemized on a customer’s bill, invoice, statement, or other evidence of sale. Examples of the federal retail excise tax are the luxury automobile tax and the heavy truck and trailer tax.
(2) Taxes and fees imposed by the state of Florida.
(a)1. The gross receipts tax imposed under the provisions of subparagraph 203.01(1)(a)1., F.S., on the provider of electricity or natural or manufactured gas is included in the charge upon which sales and use tax is computed when the gross receipts tax is passed on to the customer and wholly or partially separately itemized on a customer’s bill, invoice, statement, or other tangible evidence of sale.
2. The gross receipts tax imposed under the provisions of subparagraph 203.01(1)(a)3., F.S., is administered in the same manner as sales and use tax and is not included in the charge upon which sales and use tax is computed.
(b) The following fees levied by the State of Florida are included in the sales price upon which sales and use tax is computed when the fee is separately itemized on the customer’s bill, invoice, statement, or other evidence of sale:
1. New tire fee levied under Florida Statutes § 403.718;
2. Lead-acid battery fee levied under Florida Statutes § 403.7185; and,
3. Rental car surcharge levied under Florida Statutes § 212.0606
(c) The motor vehicle warranty fee levied under Florida Statutes § 681.117, is not included in the sales price upon which sales and use tax is computed when the fee is separately itemized on the customer’s bill, invoice, statement, or other evidence of sale.
(3) Taxes and fees imposed by political subdivisions of the state.
(a) Any municipal public service tax imposed under Section 166.231 or 166.232, F.S., by a municipality or a charter county on the purchase of electric power or energy, natural gas, liquefied petroleum gas, fuel oil, or kerosene is NOT included in the sales price upon which sales and use tax is computed when the municipal public service tax is separately itemized on a customer’s bill, invoice, statement, or other evidence of sale.
(b) Each and every fee imposed by a municipality or other political subdivision of the State of Florida on the provider of utility services, such as a franchise fee, is included in the sales price upon which sales and use tax is computed when the fee is passed on to the customer and separately itemized on the customer’s bill, invoice, statement, or other tangible evidence of sale.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 166.231(1)(a), 166.232(1), 203.01(4), 212.02(16), 212.05(1)(a)1.a. (e)1.c., (3), 212.0606, 403.718, 403.7185, 681.117(2) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.22, Amended 4-17-03, 2-17-15.
Terms Used In Florida Regulations 12A-1.022
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(b) The federal retail excise taxes levied upon the retail sale of certain items are NOT included in the sales price upon which sales and use tax is computed when the federal tax is separately itemized on a customer’s bill, invoice, statement, or other evidence of sale. Examples of the federal retail excise tax are the luxury automobile tax and the heavy truck and trailer tax.
(2) Taxes and fees imposed by the state of Florida.
(a)1. The gross receipts tax imposed under the provisions of subparagraph 203.01(1)(a)1., F.S., on the provider of electricity or natural or manufactured gas is included in the charge upon which sales and use tax is computed when the gross receipts tax is passed on to the customer and wholly or partially separately itemized on a customer’s bill, invoice, statement, or other tangible evidence of sale.
2. The gross receipts tax imposed under the provisions of subparagraph 203.01(1)(a)3., F.S., is administered in the same manner as sales and use tax and is not included in the charge upon which sales and use tax is computed.
(b) The following fees levied by the State of Florida are included in the sales price upon which sales and use tax is computed when the fee is separately itemized on the customer’s bill, invoice, statement, or other evidence of sale:
1. New tire fee levied under Florida Statutes § 403.718;
2. Lead-acid battery fee levied under Florida Statutes § 403.7185; and,
3. Rental car surcharge levied under Florida Statutes § 212.0606
(c) The motor vehicle warranty fee levied under Florida Statutes § 681.117, is not included in the sales price upon which sales and use tax is computed when the fee is separately itemized on the customer’s bill, invoice, statement, or other evidence of sale.
(3) Taxes and fees imposed by political subdivisions of the state.
(a) Any municipal public service tax imposed under Section 166.231 or 166.232, F.S., by a municipality or a charter county on the purchase of electric power or energy, natural gas, liquefied petroleum gas, fuel oil, or kerosene is NOT included in the sales price upon which sales and use tax is computed when the municipal public service tax is separately itemized on a customer’s bill, invoice, statement, or other evidence of sale.
(b) Each and every fee imposed by a municipality or other political subdivision of the State of Florida on the provider of utility services, such as a franchise fee, is included in the sales price upon which sales and use tax is computed when the fee is passed on to the customer and separately itemized on the customer’s bill, invoice, statement, or other tangible evidence of sale.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 166.231(1)(a), 166.232(1), 203.01(4), 212.02(16), 212.05(1)(a)1.a. (e)1.c., (3), 212.0606, 403.718, 403.7185, 681.117(2) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.22, Amended 4-17-03, 2-17-15.