(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, inapplicable, or void, such invalidity or unconstitutionality shall not be construed to affect the portions of this chapter not so held to be unconstitutional, void, invalid, or ineffective, or affect the application of this chapter to other circumstances not so held to be invalid, it being hereby declared to be the express legislative intent that any such unconstitutional, illegal, invalid, ineffective, inapplicable, or void portion or portions of this chapter did not induce its passage, and that without the inclusion of any such unconstitutional, illegal, invalid, ineffective, or void portions of this chapter, the Legislature would have enacted the valid and constitutional portions thereof.
(2) It is hereby declared to be the specific legislative intent to tax each and every sale, admission, use, storage, consumption, or rental levied and set forth in this chapter, except as to such sale, admission, use, storage, consumption, or rental as shall be specifically exempted therefrom by this chapter subject to the conditions appertaining to such exemption. It is further declared to be the specific legislative intent that should any exemption or attempted exemption from the tax or the operation or imposition of the tax or taxes be declared to be invalid, ineffective, inapplicable, unconstitutional, or void for any reason, such declaration shall not affect the tax or taxes imposed herein, but such sale, admission, use, storage, consumption, or rental, or any of them exempted or attempted to be exempted from the tax or taxes or the operation or the imposition of the tax or taxes, shall be subject to the tax or taxes and the operation and imposition thereof to the same extent as if such exemption or attempted exemption had never been included herein.
(3) It is further declared to be the specific legislative intent to exempt from the tax or taxes or from the operation or the imposition thereof only such sales, admissions, uses, storages, consumption, or rentals in relation to or in respect of the things set forth by this chapter as exempted from the tax to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States. It is further declared to be the specific legislative intent to tax each and every taxable privilege made subject to the tax or taxes, except such sales, admissions, uses, storages, consumptions, or rentals as are specifically exempted therefrom by this chapter to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States.
(4) It being further declared to be the specific legislative intent that in the event any exemption or attempted exemption of any sale, admissions, use, storage, consumption, or rental from the tax or taxes imposed by this chapter is for any reason declared to be unconstitutional, ineffective, inapplicable, or void, that then and in such event each and every such sale, admission, use, storage, consumption, or rental shall be subject to the tax or taxes imposed by this chapter as fully and to the same extent as if such exemption or attempted exemption had never been included herein, it being declared to be the specific legislative intent that no unconstitutional, invalid, ineffective, inapplicable, or void exemption or attempted exemption or exemptions or attempted exemptions induced the passage of this chapter, it being further declared to be the specific legislative intent that without the inclusion herein of any such unconstitutional, invalid, ineffective, inapplicable, or void exemption or attempted exemption, exemptions or attempted exemptions, the valid portions of this chapter would have been enacted.
(5) It is the legislative intent that the repeal of any provision heretofore exempting in whole or part any item or transaction from the tax imposed by this chapter shall result in the full imposition of the applicable tax to any such item or transaction.
History.—s. 21, ch. 26319, 1949; s. 16, ch. 67-180; s. 14, ch. 68-27; s. 18, ch. 69-222; s. 22, ch. 87-6; s. 33, ch. 87-548.
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.