(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 collection of any tax due from any dealer, including garnishment proceedings regardless of the amount, shall be brought thereon in the circuit courts of this state having jurisdiction of the subject matter.
(2) Every retailer, dealer or vendor not qualified to do business in this state shall designate with the department an agent for service within the state, for the purpose of enforcing this chapter. If a retailer, dealer or vendor has not designated, or shall fail to designate, with the department an agent for service within the state, then the Secretary of State shall be deemed the agent for service, or any agent or employee of the retailer, dealer or vendor within the state shall be deemed agent for service.
History.—s. 10, ch. 29883, 1955; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 13, ch. 67-180; ss. 10, 21, 35, ch. 69-106.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 212 - Tax on Sales, Use, and Other Transactions
212.03 - Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions.
212.0305 - Convention Development Taxes; Intent; Administration; Authorization; Use of Proceeds.
212.03055 - Super Majority Vote Required for Levy at Rate in Excess of 2 Percent Under Ch. 95-290.
212.031 - Tax on Rental or License Fee for Use of Real Property.
212.04 - Admissions Tax; Rate, Procedure, Enforcement.
212.05 - Sales, Storage, Use Tax.
212.0501 - Tax on Diesel Fuel for Business Purposes; Purchase, Storage, and Use.
212.05011 - Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
212.0506 - Taxation of Service Warranties.
212.052 - Research or Development Costs; Exemption.
212.054 - Discretionary Sales Surtax; Limitations, Administration, and Collection.
212.055 - Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds.
212.0596 - Taxation of Remote Sales.
212.05965 - Taxation of Marketplace Sales.
212.0597 - Maximum Tax on Fractional Aircraft Ownership Interests.
212.0598 - Special Provisions; Air Carriers.
212.0601 - Use Taxes of Vehicle Dealers.
212.0602 - Education; Limited Exemption.
212.0606 - Rental Car Surcharge.
212.08 - Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions.
212.0801 - Qualified Aircraft Exemption.
212.085 - Fraudulent Claim of Exemption; Penalties.
212.09 - Trade-Ins Deducted; Exception.
212.096 - Sales, Rental, Storage, Use Tax; Enterprise Zone Jobs Credit Against Sales Tax.
212.097 - Urban High-Crime Area Job Tax Credit Program.
212.098 - Rural Job Tax Credit Program.
212.099 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
212.11 - Tax Returns and Regulations.
212.13 - Records Required to Be Kept; Power to Inspect; Audit Procedure.
212.133 - Information Reports Required for Sales of Alcoholic Beverages and Tobacco Products.
212.134 - Information Returns Relating to Payment-Card and Third-Party Network Transactions.
212.16 - Importation of Goods; Permits; Seizure for Noncompliance; Procedure; Review.
212.17 - Tax Credits or Refunds.
212.18 - Administration of Law; Registration of Dealers; Rules.
212.181 - Determination of Business Address Situs, Distributions, and Adjustments.
212.183 - Rules for Self-Accrual of Sales Tax.
212.1831 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
212.1832 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
212.1833 - Credit for Contributions to the New Worlds Reading Initiative.
212.1834 - Credit for Contributions to Eligible Charitable Organizations.
212.184 - Rule of Construction; Disclosure of Privileged Information.
212.19 - All State Agencies to Cooperate in Administration of Law.
212.202 - Renaming and Continuation of Certain Funds.
212.205 - Sales Tax Distribution Reporting.