The Florida Department of Revenue has issued a technical assistance advisement clarifying the taxability of payments on rentals of equipment from Florida dealers that are removed from the state. Rental payments made after equipment has been removed from Florida are not subject to sales and use tax. Rental payments made to the dealer prior to removing the equipment from Florida are subject to sales and use tax. In the former situation, the taxpayer’s rental of items is exempt from Florida sales and use tax provided that they furnish the Florida dealer with a signed certificate identifying the items and the date that the items were removed or will be removed from Florida. The Department of Revenue has provided a suggested format for the certificate. (Technical Assistance Advisement, No. 11A-003, Florida Department of Revenue, February 1, 2011)