Fla. Admin. Code R. 12D-7.002
Current through Reg. 50, No. 202; October 15, 2024
Only household goods and personal effects of the taxpayer which are actually employed in the use of serving the creature comforts of the owner and not held for commercial purposes are entitled to the exemption provided by section 196.181, F.S. "Creature comforts" are things which give bodily comfort, such as food, clothing and shelter. Commercial purposes includes owning household goods and personal effects as stock in trade or as furnishings in rental dwelling units.
Fla. Admin. Code Ann. R. 12D-7.002
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 196.181 FS.
New 10-12-76, Formerly 12D-7.02, Amended 12-31-98.