Fla. Admin. Code r. 12D-7.002 - Exemption of Household Goods and Personal Effects

Current as of January 1, 1970

§ 12d-7.002 - Exemption of Household Goods and Personal Effects§ 12d-7.002 - Exemption of Household Goods and Personal Effects

§ 12d-7.001 - Applications for Exemptions § 12d-7.003 - Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled; Disabled Ex-service Members, Spouses

12D-7.002 Exemption of Household Goods and Personal Effects.

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.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 196.181 FS. History–New 10-12-76, Formerly 12D-7.02, Amended 12-31-98.

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