Fla. Admin. Code R. 12A-15.011

Current through Reg. 50, No. 235-239, December 10, 2024

Section 12A-15.011 - Coin-Operated Amusement and Vending Machines, and Other Devices

(1) Amusement machine sales; effective tax rates.

(a) Charges for the use of amusement machines, as defined in Section 212.02(24), F.S., are subject to the surtax at the rate imposed by the county where the machine is located. To calculate the tax due in an applicable reporting period for amusement machines located in counties imposing a surtax:

1. Divide the total gross receipts from charges for the use of amusement machines by the divisors provided in paragraph (b) to compute taxable sales;

2. Subtract taxable sales from the total gross receipts to compute the amount of sales tax, plus surtax, due.

(b) Divisors for counties imposing surtax at the following rates are:

Surtax Rate	Divisor
No Surtax	1.040
1/4%	1.0425
1/2%	1.045
3/4%	1.0475
1%	1.050
1 1/4%	1.0525
1 1/2%	1.055
1 3/4%	1.0575
2%	1.060

(c) The sale of tokens, slugs, coupons, and other items over-the-counter by individuals for the use of entertainment or amusement devices is taxable. Surtax is to be collected by the seller from the customer on the sales price at the rate of tax imposed by the county where the business is located.

(2)

(a) Vending machine sales; effective tax rates. The amount of tax to be paid on food, beverages, and other items of tangible personal property that are sold in vending machines is subject to the surtax at the rate imposed by the county where the machine is located. To calculate the tax due in an applicable reporting period for vending machines located in counties imposing a surtax:

1. Divide the total gross receipts from sales made through the vending machines by the divisors provided in paragraph (b) to compute gross taxable sales;

2. Subtract gross taxable sales from the total gross receipts to compute the amount of tax, plus surtax, due.

(b) Divisors for counties imposing surtax at the following rates are:

Surtax Rate	Divisor for Food and Beverages	Divisor for Other Items of Tangible Personal Property
No Surtax	1.0645	1.0659
1/4%	1.06655	1.0683
1/2%	1.0686	1.0707
3/4%	1.0706	1.0727
1%	1.0726	1.0749
1 1/4%	1.07465	1.0770
1 1/2%	1.0767	1.0791
1 3/4%	1.0788	1.0812
2%	1.0808	1.0833

(c) When an operator cannot account for each type of item sold through a vending machine, the highest divisor rate must be used to calculate the amount of sales tax, plus surtax, due for all products sold through that machine.

(3) Special rules govern how the discretionary sales surtax applies to the amount received for the rental of vending and amusement machines.

(a)

1. A discretionary surtax applies to the lease of a vending or amusement machine if the machine is located within a county imposing the surtax. The surtax to be collected by the lessor from the lessee on the rental payments for the machine is the rate imposed in the county where the machine is located and operated by the lessee.

2. Example: The machine owner (lessor) is located in County A imposing a 1% surtax and the operator (lessee) operates the machine in County B imposing a 1/2% surtax. The surtax to be collected on the lease payments for the machine is 1/2%.

(b)

1. The discretionary surtax is not due when the machine owner (lessor) is located in a county imposing the surtax and the machine is delivered to a location within a county without a surtax.

2. Example: The machine owner (lessor) is located in county A imposing a 1/2% surtax and the machine is delivered to an operator (lessee) located in county B without a surtax; there is no surtax due on the lease payments. In 4 months the machine is placed by the lessee at a location within another 1/2% surtax county; the lessee owes 1/2% surtax on the lease payments from the date the machine is placed in the surtax county.

(c)

1. The discretionary surtax is not due when the machine owner (lessor) is located in a county imposing the surtax and the machine is delivered to a location within a county without a surtax. However, if the operator (lessee) places the machine in a county which imposes a surtax at a later date, then the surtax is due at the rate imposed in the county where the machine is located.

2. Example: The machine owner (lessor) is located in County A imposing a 1/2% surtax and the machine is delivered to location in County B without a surtax; there is no surtax due on the lease payments. Seven months later, the machine is placed by the lessee at a location within another surtax county imposing a 1% surtax; the lessee owes the 1% surtax on the lease payments from the date the machine is placed in the surtax county. The lessor should collect the state sales tax and the surtax from the lessee and remit the tax to the Department of Revenue.

Fla. Admin. Code Ann. R. 12A-15.011

Rulemaking Authority 212.05(1)(h), 212.0515, 212.18(2), 213.06(1) FS. Law Implemented 212.02(24), 212.05(1)(h), 212.0515, 212.054, 212.055, 212.07(2), 212.12(11), 212.18(3) FS.

New 12-11-89, Amended 1-30-91, 5-12-92, 9-14-93, 11-16-93, 12-13-94, 3-20-96, 6-19-01, 11-1-05, 5-28-06, 6-1-09.