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TIP # 99A01-14
DATE ISSUED: 06/30/99

Granting of a License to Persons to Provide
Food and Drink Concessionaire Services on the
Premises of Certain Facilities is Exempt

Effective July 1, 1999, sales and use tax does not apply to the lease, sublease, license, or rental of real property to anyone providing food and drink concessionaire services within the premises of a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, recreational facility, or pari-mutuel facility. Prior to July 1, 1999, the exemption did not apply to licenses.

In addition, the previous requirement that certain qualifying facilities must be publicly owned has been eliminated.

For More Information

References:
Ch. 99-270, L.O.F.
S. 212.031, F.S.