Florida Sales and Use Tax Discretionary Sales Surtax ...

RULE CITE: Rule 12A-15.004, Florida Administrative Code . QUESTION: Does the invoiced paint represent a bulk sale or working unit allowing application of the $5,000 discretionary sales surtax limitation on the entire invoice amount or on each line item? ANSWER: The invoiced paint cannot be aggregated as a single item in a bulk sale or working unit. ................
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