Fla. Admin. Code r. 12A-1.081 - Consignment Sales

Current as of January 1, 1970

§ 12a-1.081 - Consignment Sales§ 12a-1.081 - Consignment Sales

§ 12a-1.080 - Concession Prizes; the Sale of Food, Drink, and Tangible Personal Property at Concession Stands § 12a-1.085 - Exemption for Qualified Production Companies

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.

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1) FS. History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.81.

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