Florida Department of Revenue

Sales and Use Tax

Rule 12A-1.0115, F.A.C.
Rule 12A-1.0142, F.A.C.
Rule 12A-1.070, F.A.C.
Rule 12A-1.097, F.A.C.
Rule 12A-1.107, F.A.C
Rule 12A-1.107(8), F.A.C

Florida Proposed Rules

Rule Number:12A-1.0115

Rule Title:Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies

Purpose:The purpose of the proposed amendments to Rule 12A-1.0115, F.A.C. (Sales of Food Products Served, Prepared, or Sold in or by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places of Business and by Transportation Companies), is to establish provisions regarding the application of tax to charges by a caterer, or any other person, for planning, designing, coordinating, or supervising an event where food or drinks are furnished, cooked, prepared, or served. This rule development will also establish the application of tax to items purchased or leased by caterers, or any other person, in planning, designing, coordinating, or supervising such an event.