In Florida Unredeemed Article Sale by Pawnbrokers is Taxable
Florida Administrative CodeDepartment 12. Department of Revenue
Division 12A. Sales and Use Tax
Chapter 12A-1. SALES AND USE TAX
§ 12A-1.067. Pawnbrokers
Pawnbrokers are primarily engaged in the business of lending money and accepting tangible personal property as security. When unredeemed articles are sold at retail by the pawnbrokers, such sales are taxable, and the pawnbroker must collect and remit the tax thereon.
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