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212.01 - Short Title. - History.—s. 1, ch. 26319, 1949.
212.02 - Definitions. - (1) The term “admissions” means and includes the net sum...
212.03 - Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions. - (1)(a) It is hereby declared to be the legislative intent...
212.0305 - Convention Development Taxes; Intent; Administration; Authorization; Use of Proceeds. - (1) TITLE.—This section may be cited as the “Convention Development...
212.03055 - Super Majority Vote Required for Levy at Rate in Excess of 2 Percent Under Ch. 95-290. - History.—s. 2, ch. 95-290.
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...
212.031 - Tax on Rental or License Fee for Use of Real Property. - (1)(a) It is declared to be the legislative intent that...
212.04 - Admissions Tax; Rate, Procedure, Enforcement. - (1)(a) It is hereby declared to be the legislative intent...
212.05 - Sales, Storage, Use Tax. - (1) For the exercise of such privilege, a tax is...
212.0501 - Tax on Diesel Fuel for Business Purposes; Purchase, Storage, and Use. - (1) It is declared to be the legislative intent that...
212.05011 - Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. - History.—s. 6, ch. 2014-38. 1Note.—Also published at s. 203.0011.
212.0506 - Taxation of Service Warranties. - (1) It is the intent of the Legislature that every...
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...
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...
212.052 - Research or Development Costs; Exemption. - (1) For the purposes of the exemption provided in this...
212.054 - Discretionary Sales Surtax; Limitations, Administration, and Collection. - (1) No general excise tax on sales shall be levied...
212.055 - Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds. - (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM SURTAX.— (a) Each...
212.0596 - Taxation of Remote Sales. - (1) As used in this chapter, the term: (a) “Remote...
212.05965 - Taxation of Marketplace Sales. - (1) As used in this chapter, the term: (a) “Marketplace”...
212.0597 - Maximum Tax on Fractional Aircraft Ownership Interests. - History.—s. 8, ch. 2010-147.
212.0598 - Special Provisions; Air Carriers. - (1) Notwithstanding other provisions of this chapter to the contrary,...
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...
212.0601 - Use Taxes of Vehicle Dealers. - (1) Each motor vehicle dealer who is required by s....
212.0602 - Education; Limited Exemption. - History.—s. 3, ch. 97-188; s. 2, ch. 99-238; s. 917,...
212.0606 - Rental Car Surcharge. - (1) As used in this section, the term: (a) “Car-sharing...
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...
212.08 - Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions. - (1) EXEMPTIONS; GENERAL GROCERIES.— (a) Food products for human consumption...
212.0801 - Qualified Aircraft Exemption. - History.—s. 3, ch. 2006-144.
212.081 - Legislative Intent. - (1) To aid in the enforcement of this chapter by...
212.0821 - Legislative Intent That Political Subdivisions and Public Libraries Use Their Sales Tax Exemption Certificates for Purchases on Behalf of Specified Groups. - (1) School districts shall purchase necessary goods and services requested...
212.084 - Review of Exemption Certificates; Reissuance; Specified Expiration Date; Temporary Exemption Certificates. - (1)(a) In reviewing each sales tax exemption certificate, the department...
212.085 - Fraudulent Claim of Exemption; Penalties. - History.—s. 3, ch. 78-59; s. 86, ch. 87-6; s. 54,...
212.09 - Trade-Ins Deducted; Exception. - (1) Where used articles, accepted and intended for resale, are...
212.096 - Sales, Rental, Storage, Use Tax; Enterprise Zone Jobs Credit Against Sales Tax. - (1) For the purposes of the credit provided in this...
212.097 - Urban High-Crime Area Job Tax Credit Program. - (1) As used in this section, the term: (a) “Eligible...
212.098 - Rural Job Tax Credit Program. - (1) As used in this section, the term: (a) “Eligible...
212.099 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations. - (1) As used in this section, the term: (a) “Eligible...
212.11 - Tax Returns and Regulations. - (1)(a) Each dealer shall calculate his or her estimated tax...
212.12 - Dealer’s Credit for Collecting Tax; Penalties for Noncompliance; Powers of Department of Revenue in Dealing With Delinquents; Rounding; Records Required. - (1)1(a) Notwithstanding any other law and for the purpose of...
212.13 - Records Required to Be Kept; Power to Inspect; Audit Procedure. - (1) For the purpose of enforcing the collection of the...
212.133 - Information Reports Required for Sales of Alcoholic Beverages and Tobacco Products. - (1)(a) For the sole purpose of enforcing the collection of...
212.134 - Information Returns Relating to Payment-Card and Third-Party Network Transactions. - (1) For each year in which a payment settlement entity,...
212.14 - Departmental Powers; Hearings; Distress Warrants; Bonds; Subpoenas and Subpoenas Duces Tecum. - (1) Any person required to pay a tax imposed under...
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...
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...
212.16 - Importation of Goods; Permits; Seizure for Noncompliance; Procedure; Review. - (1) For the protection of the revenue of this state,...
212.17 - Tax Credits or Refunds. - (1)(a) If purchases are returned to a dealer by the...
212.18 - Administration of Law; Registration of Dealers; Rules. - (1) The cost of preparing and distributing the reports, forms,...
212.181 - Determination of Business Address Situs, Distributions, and Adjustments. - (1) For each certificate of registration issued pursuant to s....
212.183 - Rules for Self-Accrual of Sales Tax. - (1) Where authorized by law for holders of direct pay...
212.1831 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations. - History.—s. 3, ch. 2010-24; s. 2, ch. 2018-6.
212.1832 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations. - (1) The purchaser of a motor vehicle shall be granted...
212.1833 - Credit for Contributions to the New Worlds Reading Initiative. - History.—s. 3, ch. 2021-193. 1Note.—Section 12, ch. 2021-193, provides that...
212.1834 - Credit for Contributions to Eligible Charitable Organizations. - History.—s. 24, ch. 2021-31. 1Note.—Section 51, ch. 2021-31, provides that:...
212.184 - Rule of Construction; Disclosure of Privileged Information. - History.—s. 38, ch. 87-6; s. 23, ch. 87-101.
212.185 - Sales Tax Hotline. - History.—s. 109, ch. 87-6.
212.186 - Registration Number and Resale Certificate Verification; Toll-Free Number; Information System; Dealer Education. - (1) The Department of Revenue shall establish a toll-free number...
212.19 - All State Agencies to Cooperate in Administration of Law. - History.—s. 19, ch. 26319, 1949; s. 12, ch. 57-1; s....
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...
212.202 - Renaming and Continuation of Certain Funds. - History.—s. 40, ch. 89-356; s. 33, ch. 2001-140.
212.205 - Sales Tax Distribution Reporting. - (1) An itemized accounting of all expenditures of the funds...
212.21 - Declaration of Legislative Intent. - (1) If any section, subsection, sentence, clause, phrase or word...
212.211 - Savings Provision. - History.—s. 23, ch. 26319, 1949. Note.—Former s. 212.22.