12A-1.081 150+ Years of Combined Experience on Your Side

Florida Sales Tax Rules

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 212.02(15), 212.05(1) FS. History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.81.

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