Florida Statutes 212.183 – Rules for self-accrual of sales tax
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Terms Used In Florida Statutes 212.183
- department: means the Department of Revenue. See Florida Statutes 212.02
- owners: as used in this chapter shall be taken to include and mean all persons obligated to collect and pay over to the state the tax imposed under this section, inclusive of all holders of certificates of registration issued as herein provided. See Florida Statutes 212.04
- Personal property: All property that is not real property.
- Tangible personal property: means and includes personal property which may be seen, weighed, measured, or touched or is in any manner perceptible to the senses, including electric power or energy, boats, motor vehicles and mobile homes as defined in…. See Florida Statutes 212.02
- Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, or interest therein, except that it does not include the sale at retail of that property in the regular course of business. See Florida Statutes 212.02
The Department of Revenue is authorized to provide by rule for self-accrual of the sales tax under one or more of the following circumstances:
(1) Where authorized by law for holders of direct pay permits.
(2) Where tangible personal property is subject to tax on a prorated basis, and the proration factor is based upon characteristics of the purchaser.
(3) Where the taxable status of types of tangible personal property will be known only upon use.
(4) For commercial rentals where the purchaser rents from a number of independent property owners who, apart from rentals to the purchaser in question, would otherwise not be obligated to register as dealers.
(5) Where the purchaser makes purchases in excess of $10 million per year of tangible personal property in any county.
(6) When the purchaser makes purchases of promotional materials as defined in s. 212.06(11) and at the time of purchase, the purchaser does not know whether the materials will be exported outside this state.
(7) For commercial rentals where the purchaser, who is required to remit sales tax electronically as provided under s. 213.755, rents from a number of independent property owners.