Florida Florida Statutes

§ 212.183 — Rules for self-accrual of sales tax

FS § 212.183Ch. 212

Statute text

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 couspan xml:space="preserve" class="Text Intro Justify">If the county that received the misallocated distribution followed the notification and timing provisions in subsection (2) for the affected periods and the county that should have received the misallocation did not, the correction shall apply only prospectively from the date the department is made aware of the misallocation.

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Legislative history

s. 21, ch. 2020-10; s. 6, ch. 2025-122.