Fla. Stat. ch. 212 – Tax on Sales, Use, and Other Transactions | Midpage

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Florida Statutes

Chapter 212

Fla. Stat. ch. 212

Tax on Sales, Use, and Other Transactions

212.01Short title 212.02Definitions 212.03Transient rentals tax; rate, procedure, enforcement, exemptions 212.0305Convention development taxes; intent; administration; authorization; use of proceeds 212.03055Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290 212.0306Local option food and beverage tax; procedure for levying; authorized uses; administration 212.031Lease or rental of or license in real property 212.04Admissions tax; rate, procedure, enforcement 212.05Sales, storage, use tax 212.0501Tax on diesel fuel for business purposes; purchase, storage, and use 212.0506Taxation of service warranties 212.051Equipment or machinery for pollution control; not subject to sales or use tax 212.0515Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties 212.052Research or development costs; exemption 212.054Discretionary sales surtax; limitations, administration, and collection 212.055Discretionary sales surtaxes; legislative intent; authorization and use of proceeds 212.0596Taxation of mail order sales 212.0598Special provisions; air carriers 212.0599Rules which implement ch. 87-548 212.06Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax 212.0601Use taxes of vehicle dealers 212.0602Education; limited exemption 212.0606Rental car surcharge 212.07Sales, 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 212.08Sales, rental, use, consumption, distribution, and storage tax; specified exemptions 212.0805Qualification for exemption and credit provided in s. 212.08 212.081Legislative intent 212.0821Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups 212.084Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates 212.085Fraudulent claim of exemption; penalties 212.09Trade-ins deducted 212.095Refunds 212.096Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax 212.097Urban High-Crime Area Job Tax Credit Program 212.10Sale of business; liability for tax, procedure, penalty for violation 212.098Rural Job Tax Credit Program 212.11Tax returns and regulations 212.12Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required 212.13Records required to be kept; power to inspect; audit procedure 212.14Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum 212.15Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review 212.151Jurisdiction 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 212.16Importation of goods; permits; seizure for noncompliance; procedure; review 212.17Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department 212.18Administration of law; registration of dealers; rules 212.183Rules for self-accrual of sales tax 212.184Rule of construction; disclosure of privileged information 212.185Sales tax hotline 212.19All state agencies to cooperate in administration of law 212.186Registration number and resale certificate verification; toll-free number; information system; dealer education 212.202Renaming, creation, and continuation of certain funds 212.20Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected 212.21Declaration of legislative intent 212.211Savings provision 212.215Fairness in Retail Sales Taxation Act