Fla. Admin. Code R. 12A-1.081 — Consignment Sales

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.