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References State Method of Taxation Lease Tax Base Methodology Imposition Applicable State Rate SST Member Trade-In Deductions Lease Extensions Excess Wear and Damage Charges Bad Check Fees Other Fees as specified in the law (T=Taxable, N=Non-Taxable) Administrative Fee Paid in cash up-front Optional Insurance Products Separate Credit Available for Canceled after market products Local Tax Situs Standard Lease State Tax Situs Standard Lease Situsfor Singlepay Leases Manufacturers Rebates Down Payments Title Registration Fees Monthly Rent Termination Fees Disposition Fees Excess Mileage Charges Late Payment Fees Early Termination Liability OffLease Vehicle Sales TaxResponsibilityandMethod Exemptions Creditfor Tax paid upfront inanotherstate Optional Service Contracts Separate AssumptionFees TaxTypeToUseLeases TaxTypeToUseSales SitusOfSale InsurancePayoffs TollsTickets PropertyTaxCharges RepoFeesCollectionAgency LeasestoMilitaryPersonnel Florida  Fla. Stat. ? 212.05(1)(c)2, Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1  Fla. Stat. ? 212.05(1)(c)2, Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1  Fla. Stat. ? 212.05(1)(c).  Fla. Stat. ? 212.05(1)(a)1.a  Fla. Stat. Ch. 213.256  Fla. Admin. Code Ann. 12A-1.007(1)(b)(1)  Fla. Stat. ? 212.05(1)(c)2, Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1, Fla. Admin. Code Ann. 12A-16.002(3)(b) and (c)  Fla. Admin. Code Ann. 12A-1.071(1)(c)  Fla. Admin. Code Ann. 12A-1.071(14)(a)  Fla. Admin. Code Ann. 12A-1.071(1)(c )2.b  Fla. Admin. Code Ann. 12A-1.071(1)(c)  Sec. 212.05(1)(a), F.S., Rule 12A-1.007(13)(e)1    Fla. Stat. ? 212.054(3)(a)2  Fla. Stat. ? 212.054(3)(a)2  Fla. Stat. ? 212.054(3)(a)2  Fla. Admin. Code Ann. 12A-1.018(3), Fla. Admin. Code Ann. 12A-1.018(2)  Fla. Stat. ? 212.05(1)(c)2, Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1  Fla. Admin. Code Ann. 12A-1.007(1)(a)  Fla. Stat. ? 212.05(1)(c)2, Fla. Admin. Code Ann. Rule 12A-1.071(1)(c)1  Fla. Admin. Code Ann. 12A-1.071(14)(b)(1)  Fla. Admin. Code Ann. 12A-1.071(1)(c)  Fla. Admin. Code Ann. 12A-1.071(1)(c)  Fla. Admin. Code Ann. 12A-1.071(14)(a)  Fla. Admin. Code Ann. 12A-1.071(14)(b)(1)  Fla. Admin. Code Ann. 12A-1.071(7). Fla. Stat. ? 212.07(1)(a)  Fla. Stat. ? 212.08(6), and (7)(m), (n), (o), and (p )  Fla. Admin. Code Ann. 12A-1.007(3). Fla. Admin. Code Ann. 12A-1.007(13)(d)(4) and Fla. Admin. Code Ann. 12A-1.007(13)(b)(3). Technical Assistance Advisement, No. 02A-018, Florida Department of Revenue, March 18, 2002  Sec. 212.0506, F.S. and Florida Admin. Code Rule 12A-1.105(2)(d)  Florida Code Section 212.05(1)(c )(2) and Rule 12A-1.071(1) (c )   Florida code Section 212.05(1)(a)1.a.   Florida code Section 212.05(1)(a)1.a.   Florida Code Section 212.054(3)(a)(2)   12A-1.007(12)(a)   Florida Rule 12A-1.071(14) (a)   Florida Code Section 212.05(1)(c )(2) and Rule 12A-1.071(1) (c )   Florida Rule 12A-1.071(14) (a)   Florida Code Section 212.08