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The Florida Statutes

The 2007 Florida Statutes

Title XIV
Chapter 212
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Chapter 212, Florida Statutes 2007



212.01  Short title.

212.02  Definitions.

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.

212.0306  Local option food and beverage tax; procedure for levying; authorized uses; administration.

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.

212.0506  Taxation of service warranties.

212.051  Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.

212.0515  Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.

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 mail order sales.

212.0598  Special provisions; air carriers.

212.06  Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.

212.0601  Use taxes of vehicle dealers.

212.0602  Education; limited exemption.

212.0606  Rental car surcharge.

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.

212.08  Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.

212.0801  Qualified aircraft exemption.

212.081  Legislative intent.

212.0821  Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.

212.084  Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.

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.

212.10  Sale of business; liability for tax, procedure, penalty for violation.

212.11  Tax returns and regulations.

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.

212.13  Records required to be kept; power to inspect; audit procedure.

212.14  Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.

212.15  Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.

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.

212.16  Importation of goods; permits; seizure for noncompliance; procedure; review.

212.17  Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department.

212.18  Administration of law; registration of dealers; rules.

212.183  Rules for self-accrual of sales tax.

212.184  Rule of construction; disclosure of privileged information.

212.185  Sales tax hotline.

212.186  Registration number and resale certificate verification; toll-free number; information system; dealer education.

212.19  All state agencies to cooperate in administration of law.

212.20  Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.

212.202  Renaming and continuation of certain funds.

212.21  Declaration of legislative intent.

212.211  Savings provision.