Fla. Admin. Code R. 12A-1.033
Current through Reg. 50, No. 222; November 13, 2024
The sale by the owner of a unique manuscript or work of art or of his general property right in and to such manuscript or work of art, as distinguished from a sale of a special property right to reproduce a manuscript or work of art, is taxable.
Fla. Admin. Code Ann. R. 12A-1.033
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (19), 212.05 FS.
New 10-7-68, Amended 6-16-72, Formerly 12A-1.33.