Florida department store limited tax liability.

A department store’s purchases of furniture and fixtures made on a single purchase order were subject to a single $5,000 Florida local discretionary sales surtax limitation. As long as the purchases represent a single sale of a specific quantity of goods, regardless of how many invoices or shipments are made, the $5,000 limitation on the sales surtax will still be valid. (Technical Assistance Advisement, No. 02A-047, Florida Department of Revenue, November 7, 2002)

Posted on December 15, 2002