Fla. Admin. Code R. 12A-1.081

Current through Reg. 50, No. 197; October 8, 2024

Section 12A-1.081 - Consignment Sales

Where merchandise is delivered to a dealer on a consignment basis, the tax shall be collected and remitted by the consignee, not the consignor.

Fla. Admin. Code Ann. R. 12A-1.081

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), 212.05(1) FS.

Revised 10-7-68, 6-16-72, Formerly 12A-1.81.

New 10-7-68, Amended 6-16-72, Formerly 12A-1.81.