Florida Sales Tax Rules

12A-1.104 Sales of Property to be Transported to a Cooperating State

1. Effective October 1, 1987, tax is levied on the sales of tangible personal property to be transported to a cooperating state at the rate at which the sale would have been taxed pursuant to the cooperating state's tax laws if consummated in the cooperating state by a dealer and a purchaser, both of whom were physically present in that state at the time of sale.

2. (a) Notwithstanding other provisions of this section, a Florida dealer will be relieved from the requirement of collecting tax on sales of tangible personal property to be transported to a cooperating state if the Florida dealer obtains from the purchaser an affidavit setting forth the purchaser's name, address, state tax identification number, and a statement that the purchaser is aware of his state's use tax laws, is a registered dealer in Florida or another state, or is purchasing the tangible personal property for resale or is otherwise not required to pay tax on the transaction.

(b) The following is a suggested affidavit to be used by a Florida dealer when making sales of tangible personal property to be transported to a cooperating state in accordance with paragraph (a):

AFFIDAVIT FOR EXEMPTION OF PROPERTY SOLD TO BE TRANSPORTED 
TO THE COOPERATING STATE OF _____________________ (Name of State)

STATE OF ______________ COUNTY OF ______________

Personally appeared before me the below named affiant, whose identity is known or proven to me, who being duly sworn, deposes and says that:

1. The affiant has ordered, is ordering, or will order from a Florida dealer tangible personal property of the following description: __________________;

2. That property was ordered to be transported to the above State;

3. The sale of the above property was, is, or will be exempt from tax on the sale of tangible personal property by the Florida dealer for one or more of the following reasons, as designated: __________;

The purchaser is aware of his/her state's use tax laws;__________

The purchaser is a registered dealer for purposes of Florida's sales and use taxes;

The purchaser is a registered dealer for purposes of the sales and use taxes of the following state other than Florida: ________;

The above tangible personal property was, is being, or will be purchased for resale;

The sale of the above property would, if consummated in the state to which transported, be exempt for the following reason or reasons: ______________;

The sale of the above property is exempt for the following reason or reasons _____________.

___________________________________

(Affiant's signature)

___________________________________

(Affiant's name printed)

___________________________________

(Affiant's address printed)

__________________________________________

(State Taxpayer Identification Number, if applicable)

Sworn to and subscribed before me this ___ day of ___, 19___.

___________________________________

(Notary Public)

3. Audits and Records of Dealers.

(a) Dealers selling tangible personal property for delivery in another state shall make available to the Department, upon request, records of all tangible personal property so sold.

(b) The dealer's records of sales of tangible personal property for delivery in another state shall include:

• A description of the property sold;
• The name and address of the purchaser;
• The name and address of the person to whom the property was transported;
• The purchase price of the property; and
• Information regarding whether sales tax was paid in this state on the purchase price, and, if so, the amount of tax paid.

4. Definitions. The following terms and phrases when used in this section shall have the meaning ascribed to them except where the content clearly indicates a different meaning:

(a)1. A "cooperating state" is a state of the United States that has been designated by the executive director of the Department of Revenue as one which cooperates satisfactorily with this state in collecting taxes on mail order sales.

2. No state shall be designated as a "cooperating state" unless it meets all the following minimum requirements:

a. It levies and collects taxes on mail order sales of property transported from that state to persons in this state, as described in Section 212.0596, F.S., upon request of the department.

b. The tax so collected shall be at the rate specified in Section 212.05, F.S., not including any local option or tourist or convention development taxes collected pursuant to Section 125.0104, F.S., or this part.

c. Such state agrees to remit to the department all taxes so collected no later than 30 days from the last day of the calendar quarter following their collection.

d. Such state agrees to provide to the department records obtained by it from retailers or dealers in such state showing delivery of tangible personal property into this state upon which no sales or use tax has been paid in a manner similar to that provided in subsection (2).

e. Such state authorizes the department to audit dealers within its jurisdiction who make mail order sales that are the subject of Section 212.0596, F.S., or makes arrangements deemed adequate by the department for auditing them with its own personnel.

(b) A "dealer" is a person doing business in this state who sells at retail, who offers for sale at retail, or who has in his possession for sale at retail, or has sold at retail, tangible personal property, including a retailer who transacts a mail order sale.

(c) "Sales of tangible personal property to be transported to a cooperating state" means mail order sales to a person who is in the cooperating state at the time the order is executed, from a dealer who receives that order in this state.

Rulemaking Authority 212.06(3)(b)2., 212.18(2), 213.06(1) FS. Law Implemented 212.06(3) FS. History–New 12-8-87, Amended 12-31-20, Repealed 6-14-22.