TA 05-02 Garage Sales, Yard Sales, etc.

Chris Rudolph Local Business Activities

Local Business Tax
Technical Advisory Number 05-02

SUBJECT: Garage Sales, Yard Sales, etc.

ISSUE: When is a Business Tax Receipt Needed

DATE: January 3, 2005

Requirement for a County Local Business Tax Receipt

If a residential location in Polk County is the site of garage, sale, yard sale, and/or other such sale more than two times within any 12-month period, then it is considered a business location and a county local business tax receipt is required. See Florida Administrative Code Rule: 12A-1.037, Occasional or Isolated Sales or Transactions Involving Tangible Personal Property or Services located at https://www.flrules.org/gateway/ruleNo.asp?id=12A-1.037



Revised May 24, 2018