Section 12B-12.0031 - Imposition of the Tax(1) The tax is levied on perc sold to or imported by a dry-cleaning facility, as defined in Section 376.301(14), F.S., located in Florida.(2)(a) All perc imported, produced, or sold in Florida, even if it is not sold to or imported by a dry-cleaning facility, is presumed to be subject to tax. The person importing, producing, or selling perc is required to register and become licensed with the Department.(b)1. To demonstrate that the perc is not sold or transferred to a dry-cleaning facility for eventual use in a dry-cleaning facility located in Florida, the licensed dealer must obtain a certificate signed under penalty of perjury by a transferee of perc stating that the transferee does not own or operate a dry-cleaning facility or the transferee will not use the perc in a dry-cleaning facility in Florida.2. The following is a suggested format of the certificate: TRANSFER OR SALE OF PERCHLOROETHYLENE CERTIFICATE
This is to certify that the perchloroethylene transferred or sold on or after ________________ (month) (day) (year)
from ___________________________________________________ (name) is not to a dry-cleaning facility.
This certificate is to continue in force until revoked by written notice to the supplier.
Under the penalty of perjury, I declare that I have read the foregoing, and the facts alleged are true.
Purchaser __________________________________________________________________________________________________
Address ___________________________________________________________________________________________________
By _______________________________________________________________________________________________________
(Signature)
Date _________________________
(3) Any person selling or importing taxable perc and any other person who sells tax-paid perc, other than a retail dealer, must either:(a) Separately state the amount of such tax paid on any charge ticket, sales slip, invoice, or other tangible evidence of the sale; or,(b) Certify on the sales document that the tax has been paid.(4) A dry-cleaning facility which separately states as a line item or component of the customer's bill any portion of the tax is required to disclose on the customer's receipt that the imposition of the tax was requested by the Florida Dry Cleaners Coalition.Fla. Admin. Code Ann. R. 12B-12.0031
Rulemaking Authority 212.18(2), 213.06(1), 376.75(9)(b) FS. Law Implemented 376.301(14), 376.75 FS.
New 3-18-96, Amended 1-5-00, 6-28-05.New 3-18-96, Amended 1-5-00, 6-28-05.