Florida Statutes Title XIV Chapter 212 - Tax On Sales, Use, And Other Transactions

• 212.01 - Short Title.
  This chapter shall be known as the “Florida Revenue Act of 1949” and the taxes imposed herein shall be in addition to all other taxes...
• 212.02 - Definitions.
  The following terms and phrases when used in this chapter have the meanings ascribed to them in this section, except where the context clearly indicates...
• 212.03 - Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions.
  (1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing,...
• 212.0305 - Convention Development Taxes; Intent; Administration; Authorization; Use Of Proceeds.
  (1) TITLE.—This section may be cited as the “Convention Development Tax Act.”(2) LEGISLATIVE INTENT.—No convention development tax on transient rentals shall be imposed by the governing body...
• 212.03055 - Super Majority Vote Required For Levy At Rate In Excess Of 2 Percent Under Ch. 95-290.
  A special taxing district may not levy a tax under chapter 95-290, Laws of Florida, at a rate in excess of 2 percent unless the...
• 212.0306 - Local Option Food And Beverage Tax; Procedure For Levying; Authorized Uses; Administration.
  (1) Any county, as defined in s. 125.011(1), may impose the following additional taxes, by ordinance adopted by a majority vote of the governing body:(a) At the...
• 212.031 - Tax On Rental Or License Fee For Use Of Real Property.
  (1)(a) It is declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting,...
• 212.04 - Admissions Tax; Rate, Procedure, Enforcement.
  (1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who sells or receives anything of value by...
• 212.05 - Sales, Storage, Use Tax.
  It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible...
• 212.0501 - Tax On Diesel Fuel For Business Purposes; Purchase, Storage, And Use.
  (1) It is declared to be the legislative intent that every person is exercising a taxable privilege who purchases any diesel fuel as defined in chapter...
• 212.05011 - Combined Rate For Tax Collected Pursuant To Ss. 203.01(1)(b)4. And 212.05(1)(e)1. C.
  In complying with the amendments to ss. 203.01 and 212.05, relating to the additional tax on electrical power or energy, made by this act, a...
• 212.0506 - Taxation Of Service Warranties.
  (1) It is the intent of the Legislature that every person is exercising a taxable privilege who engages in this state in the business of soliciting,...
• 212.051 - Equipment, Machinery, And Other Materials For Pollution Control; Not Subject To Sales Or Use Tax.
  (1) Notwithstanding any provision to the contrary, sales, use, or privilege taxes shall not be collected with respect to any facility, device, fixture, equipment, machinery, specialty...
• 212.0515 - Sales From Vending Machines; Sales To Vending Machine Operators; Special Provisions; Registration; Penalties.
  (1) As used in this section:(a) “Vending machine” means a machine, operated by coin, currency, credit card, slug, token, coupon, or similar device, which dispenses food, beverages,...
• 212.052 - Research Or Development Costs; Exemption.
  (1) For the purposes of the exemption provided in this section:(a) The term “research or development” means research which has one of the following as its ultimate...
• 212.054 - Discretionary Sales Surtax; Limitations, Administration, And Collection.
  (1) No general excise tax on sales shall be levied by the governing body of any county unless specifically authorized in s. 212.055. Any general excise...
• 212.055 - Discretionary Sales Surtaxes; Legislative Intent; Authorization And Use Of Proceeds.
  It is the legislative intent that any authorization for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection...
• 212.0596 - Taxation Of Mail Order Sales.
  (1) For purposes of this chapter, a “mail order sale” is a sale of tangible personal property, ordered by mail or other means of communication, from...
• 212.0597 - Maximum Tax On Fractional Aircraft Ownership Interests.
  The maximum tax imposed under this chapter, including any discretionary sales surtax under s. 212.055, is limited to $300 on the sale or use in...
• 212.0598 - Special Provisions; Air Carriers.
  (1) Notwithstanding other provisions of this chapter to the contrary, any air carrier utilizing mileage apportionment for corporate income tax purposes in this state pursuant to...
• 212.06 - Sales, Storage, Use Tax; Collectible From Dealers; “dealer” Defined; Dealers To Collect From Purchasers; Legislative Intent As To Scope Of Tax.
  (1)(a) The aforesaid tax at the rate of 6 percent of the retail sales price as of the moment of sale, 6 percent of the cost...
• 212.0601 - Use Taxes Of Vehicle Dealers.
  (1) Each motor vehicle dealer who is required by s. 320.08(12) to purchase one or more dealer license plates shall pay an annual use tax of...
• 212.0602 - Education; Limited Exemption.
  To facilitate investment in education and job training, there is also exempt from the taxes levied under this chapter, subject to the provisions of this...
• 212.0606 - Rental Car Surcharge.
  (1) Except as provided in subsection (2), a surcharge of $2 per day or any part of a day is imposed upon the lease or rental...
• 212.07 - Sales, Storage, Use Tax; Tax Added To Purchase Price; Dealer Not To Absorb; Liability Of Purchasers Who Cannot Prove Payment Of The Tax; Penalties; General Exemptions.
  (1)(a) The privilege tax herein levied measured by retail sales shall be collected by the dealers from the purchaser or consumer.(b) A resale must be in strict...
• 212.08 - Sales, Rental, Use, Consumption, Distribution, And Storage Tax; Specified Exemptions.
  The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the...
• 212.0801 - Qualified Aircraft Exemption.
  To be eligible to receive an exemption under s. 212.08(7) for a qualified aircraft, a purchaser or lessee must offer, in writing, to participate in...
• 212.081 - Legislative Intent.
  It is hereby declared to be the legislative intent of the amendments to ss. 212.11(1), 1212.12(10), and 212.20 by chapter 57-398, Laws of Florida:(1) To aid...
• 212.0821 - Legislative Intent That Political Subdivisions And Public Libraries Use Their Sales Tax Exemption Certificates For Purchases On Behalf Of Specified Groups.
  It is the intent of the Legislature that the political subdivisions of the state and the public libraries utilize their sales tax exemption certificates to...
• 212.084 - Review Of Exemption Certificates; Reissuance; Specified Expiration Date; Temporary Exemption Certificates.
  (1)(a) In reviewing each sales tax exemption certificate, the department shall ensure that the institution, organization, or individual possessing the certificate is actively engaged in an...
• 212.085 - Fraudulent Claim Of Exemption; Penalties.
  When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or...
• 212.09 - Trade-ins Deducted; Exception.
  (1) Where used articles, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on the...
• 212.096 - Sales, Rental, Storage, Use Tax; Enterprise Zone Jobs Credit Against Sales Tax.
  (1) For the purposes of the credit provided in this section:(a) “Eligible business” means any sole proprietorship, firm, partnership, corporation, bank, savings association, estate, trust, business trust,...
• 212.097 - Urban High-crime Area Job Tax Credit Program.
  (1) As used in this section, the term:(a) “Eligible business” means any sole proprietorship, firm, partnership, or corporation that is located in a qualified county and is...
• 212.098 - Rural Job Tax Credit Program.
  (1) As used in this section, the term:(a) “Eligible business” means any sole proprietorship, firm, partnership, or corporation that is located in a qualified county and is...
• 212.11 - Tax Returns And Regulations.
  (1)(a) Each dealer shall calculate his or her estimated tax liability for any month by one of the following methods:1. Sixty percent of the current month’s liability...
• 212.12 - Dealer’s Credit For Collecting Tax; Penalties For Noncompliance; Powers Of Department Of Revenue In Dealing With Delinquents; Brackets Applicable To Taxable Transactions; Records Required.
  (1)(a)1. Notwithstanding any other law and for the purpose of compensating persons granting licenses for and the lessors of real and personal property taxed hereunder, for...
• 212.13 - Records Required To Be Kept; Power To Inspect; Audit Procedure.
  (1) For the purpose of enforcing the collection of the tax levied by this chapter, the department is hereby specifically authorized and empowered to examine at...
• 212.133 - Information Reports Required For Sales Of Alcoholic Beverages And Tobacco Products.
  (1)(a) For the sole purpose of enforcing the collection of the tax levied by this chapter on retail sales, the department shall require every seller of...
• 212.14 - Departmental Powers; Hearings; Distress Warrants; Bonds; Subpoenas And Subpoenas Duces Tecum.
  (1) Any person required to pay a tax imposed under this chapter, or to make a return, either or both, and who renders a return or...
• 212.15 - Taxes Declared State Funds; Penalties For Failure To Remit Taxes; Due And Delinquent Dates; Judicial Review.
  (1) The taxes imposed by this chapter shall, except as provided in s. 212.06(5)(a)2.e., become state funds at the moment of collection and shall for each...
• 212.151 - Jurisdiction Of Suits For Violation Of Florida Revenue Act Of 1949; Collection Of Tax; Service On Retailers, Dealers Or Vendors Not Qualified To Do Business In State.
  (1) All suits brought hereafter by the department against any retailer, dealer, or vendor for any violation of this chapter, and for the purpose of effecting...
• 212.16 - Importation Of Goods; Permits; Seizure For Noncompliance; Procedure; Review.
  (1) For the protection of the revenue of this state, to prevent the illegal importation of tangible personal property which is subject to tax in this...
• 212.17 - Tax Credits Or Refunds.
  (1)(a) If purchases are returned to a dealer by the purchaser or consumer after the tax imposed by this chapter has been collected from or charged...
• 212.18 - Administration Of Law; Registration Of Dealers; Rules.
  (1) The cost of preparing and distributing the reports, forms, and paraphernalia for the collection of said tax and the inspection and enforcement duties required herein...
• 212.183 - Rules For Self-accrual Of Sales Tax.
  The Department of Revenue is authorized to provide by rule for self-accrual of the sales tax under one or more of the following circumstances:(1) Where authorized...
• 212.1831 - Credit For Contributions To Eligible Nonprofit Scholarship-funding Organizations.
  There is allowed a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.395 against any tax...
• 212.184 - Rule Of Construction; Disclosure Of Privileged Information.
  Nothing contained in this act shall be construed to require disclosure of privileged information, the confidentiality of which is protected under the Florida Evidence Code.History.—s....
• 212.185 - Sales Tax Hotline.
  Effective July 1, 1987, the Department of Revenue is directed to provide for a sales tax hotline to be operated by the department to provide...
• 212.186 - Registration Number And Resale Certificate Verification; Toll-free Number; Information System; Dealer Education.
  (1) Effective January 1, 2000, the Department of Revenue shall establish a toll-free number for verification of valid registration numbers and resale certificates. 1The system must...
• 212.19 - All State Agencies To Cooperate In Administration Of Law.
  The department is further empowered to call on any state agency, department, bureau or board for any and all information which may, in its judgment,...
• 212.20 - Funds Collected, Disposition; Additional Powers Of Department; Operational Expense; Refund Of Taxes Adjudicated Unconstitutionally Collected.
  (1) The department shall pay over to the Chief Financial Officer of the state all funds received and collected by it under the provisions of this...
• 212.202 - Renaming And Continuation Of Certain Funds.
  The Local Government Infrastructure Tax Trust Fund is hereby retitled the Discretionary Sales Surtax Clearing Trust Fund. The Mail Order Sales Tax Clearing Trust Fund...
• 212.21 - Declaration Of Legislative Intent.
  (1) If any section, subsection, sentence, clause, phrase or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ineffective,...
• 212.211 - Savings Provision.
  Nothing herein contained shall be construed as repealing any general or special act authorizing a municipality to levy a special tax upon admission tickets which...

Last modified: September 23, 2016