R. 12A-15.001 Scope of Rules
R. 12A-15.003 Admissions; Tangible Personal Property; Services; Service Warranties; Real Property and Transient Accommodations; Use Tax
R. 12A-15.0035 Aircraft, Boats, Motor Vehicles, and Mobile Homes
R. 12A-15.004 Specific Limitations
R. 12A-15.005 Permits, Certificates, and Affidavits
R. 12A-15.006 Tax Returns and Regulations
R. 12A-15.007 Records
R. 12A-15.008 Construction Contractors Who Repair, Alter, Improve, and Construct Real Property; Refund of Surtax
R. 12A-15.010 The Sale of Food, Drink, and Tangible Personal Property at Concession Stands
R. 12A-15.011 Coin-Operated Amusement and Vending Machines, and Other Devices
R. 12A-15.012 Alcoholic and Malt Beverages
R. 12A-15.014 Transition Rule
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Terms Used In Florida Regulations > Chapter 12A-15 - Discretionary Sales Surtax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Contract: A legal written agreement that becomes binding when signed.
  • Dependent: A person dependent for support upon another.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.