For the purpose of administering the Rental Car Surcharge (referred to as the surcharge), all rules relating to Sales and Use Tax (Fl. Admin. Code Chapter 12A-1), shall apply to the surcharge, except in those situations where rules relating to the surcharge have been issued to clarify specific statutory provisions.
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented Florida Statutes § 212.0606. History-New 11-14-89.