Get FL DoR DR-5 2016
Ter 5H-23, Florida Administrative Code (F.A.C.). What is exempt? The sale, use, lease, rental, or grant of license to use items, services, or real property directly to or by a qualified fair association; Rentals and subleases of items or real property between the owner of the central amusement attraction and a concessionaire, vendor, exhibitor, or licensee for the furnishing of amusement rides; Charges by a qualified fair association or its agents for parking; Charges for rentals.
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