Florida Sales Tax Rules
12A-1.073 Motor Vehicle Parking Lots and Garages, Boat Docks and Marinas, and Aircraft Tie-down or Storage
(1)(a) The lease or rental of parking or storage spaces for motor vehicles in parking lots or garages is taxable.
(b) The lease or rental of docking or storage spaces for boats in boat docks or marinas is taxable.
(c) The lease or rental of tie-down or storage space for aircraft at airports is taxable.
(2) Tax applies to the rental charge for parking, storing, tie-down or docking paid to the operator of the facility by the one who parks, stores, ties-down or docks. The prime lease of the parking, storing, tie-down or docking facility to the operator is not taxable.
(3) When the lease of real property includes areas which are used for free parking the entire consideration paid by the lessee to the lessor is taxable.
(4) Any person who has leased space or spaces in parking lots or garages for motor vehicles or docking or storage space or spaces for boats in boat docks or marinas, or tie-down or storage space for aircraft at airports, and cannot prove that the tax levied by Chapter 212, F.S., has been paid to his vendor or lessee shall be directly liable to the State for any tax, interest, or penalty due on any such taxable transaction.
(5) Off-Street Metered Parking: Where it is impractical to collect tax from the consumer, the following guidelines will be used as a basis for reporting tax.
(a) Off-street metered lots, garages, or docks which provide for less than 10¢ for a unit of time are exempt. This exemption would apply only where the insertion of two or more nickels or one or more dimes is not allowed.
(b) Off-street metered lots, garages, or docks which require coins in denominations of 10¢ or larger shall be taxed at 6 percent of gross receipts.
(c) Off-street metered lots, garages, or docks which have time units of occupancy costing less than 10¢, but which allow multiple insertions, with or without accepting larger coins, so as to accumulate more time, constitute a combination of taxable and nontaxable transactions. In such instances, the Department of Revenue will accept tax computed on 6 percent of 50 percent of gross receipts as compliance with the law.
(6) The parking, docking, tie-down or storage of motor vehicles, boats, or aircraft arising from a lawful impoundment by a local, state, or federal law enforcement agency or an authorized towing service does not constitute a contract for such parking, docking, tie-down or storage, and charges for such parking, docking, tie-down or storage are not taxable.
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), 212.03(6), 212.031(1), (2), 212.06(2)(j), 212.07(2), (9), 212.12(8) FS. History–New 10-7-68, Amended 11-9-68, 1-7-70, 6-16-72, 10-18-78, 7-20-82, Formerly 12A-1.73, Amended 1-2-89, 7-7-92.
