For the purpose of administering the Rental Car Surcharge (referred to as the surcharge), all rules relating to Sales and Use Tax (Chapter 12A-1, F.A.C.), shall apply to the surcharge, except in those situations where rules relating to the surcharge have been issued to clarify specific statutory provisions.
Fla. Admin. Code Ann. R. 12A-16.001
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.0606 FS.
New 11-14-89.