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Florida Sales Tax Rules

12A-1.089 Gift Certificates

The sale of a gift certificate is not taxable. When the owner of a gift certificate redeems it for tangible personal property, or a part thereof, the transaction is taxable as a sale. For example, if the owner of a gift certificate valued at $25 purchases a $15 pair of shoes, tax of 90 cents must be collected by the dealer and remitted to the Department of Revenue. Cross Reference – Rules 12A-1.004 and 12A-1.076, F.A.C.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(19), 212.05(1), 212.06(1), 212.21(2) FS. History–Revised 10-7-68, 6-16-72, Amended 7-20-82, Formerly 12A-1.89, Amended 12-13-88.

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