Form Gt-800003 - Sales And Use Tax On Concession Stands

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Sales and Use Tax on
GT-800003
R. 12/17
Concession Stands
General information for concession stand owners and operators
What is Taxable?
Sales of food, drinks, tobacco products, and other items of tangible property with a sales price of 10¢
or more are taxable when made from concession stands at arenas, auditoriums, carnivals, fairs,
stadiums, theaters, street corners, and similar places of business. Concession stand examples
include hot dog stands, ice cream and yogurt stands, snow cone stands, and tobacco stands.
Concession stand operators must collect sales tax and applicable discretionary sales surtax on sales
of taxable items made from their concession stands.
What is Not Taxable?
Food sold as part of a school lunch to students, teachers, school employees, or school guests in
public, parochial, or nonprofit schools (grades K through 12) are exempt.
Sales of natural fruit and vegetable juices at a roadside concession stand are exempt when the
concession stand operator is not required to hold a license issued by the Department of Business and
Professional Regulation; however, sales of soft drinks at the concession stand are subject to tax.
Sales of food products and other taxable items made by religious institutions that hold a Florida
Consumer’s Certificate of Exemption (Form DR-14) as a “religious – physical place” (indicates the
religious institution has a physical place of worship) at a concession stand are exempt.
Sales made at concession stands as a fund-raising event are not subject to tax when:
The event is held no more than two (2) times in a 12-month period;
The concession stand is not on the same premises as any other dealer who is required to collect
sales tax on concession sales; and
The items sold were not purchased tax-exempt for resale (tax was paid at the time of purchase).
How is Tax Calculated on Concession Sales?
When it is impractical to separately state the tax, the following rates may be used:
County Sales Tax Rate
Concession Stand Effective Tax Rate
6.0%
1.0659
6.5%
1.0697
7.0%
1.0751
7.5%
1.0795
8.0%
1.0839
To calculate the sales tax and surtax:
1. Divide the total receipts from charges for the sale of taxable tangible property by the divisor
for the county in which the concession stand is located to compute gross sales.
2. Subtract gross sales from the total receipts to compute the amount of sales tax and surtax
due. In this example, the concession stand is operated within a county imposing a one percent
(1%) surtax.
Example: sales tax rate of 6% plus the county surtax rate of 1% = 7% rate
$100.00 ÷ 1.0751 = $93.01 gross sales
$100.00 - $93.01 = $6.99 sales tax and surtax due
What Rentals are Taxable?
The lease, rental, or license to operate a concession stand at another person’s location is subject to
sales tax and the applicable discretionary sales surtax unless an exemption applies. The location owner
Florida Department of Revenue, Sales and Use Tax on Concession Stands, Page 1

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