PocketLaw | Florida Statutes | Tax on Sales, Use, and Other

Tax on Sales, Use, and Other Transactions

Checkout our iOS App for a better way to browser and research.

Short Title.

Definitions.

Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions.

Admissions Tax; Rate, Procedure, Enforcement.

Sales, Storage, Use Tax.

Sales, Storage, Use Tax; Collectible From Dealers; “Dealer” Defined; Dealers to Collect From Purchasers; Legislative Intent as to Scope of Tax.

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.

Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions.

Trade-Ins Deducted; Exception.

Section
212.031

Tax on Rental or License Fee for Use of Real Property.

Section
212.051

Equipment, Machinery, and Other Materials for Pollution Control; Not Subject to Sales or Use Tax.

Section
212.052

Research or Development Costs; Exemption.

Section
212.054

Discretionary Sales Surtax; Limitations, Administration, and Collection.

Section
212.055

Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds.

Section
212.081

Legislative Intent.

Section
212.084

Review of Exemption Certificates; Reissuance; Specified Expiration Date; Temporary Exemption Certificates.

Section
212.085

Fraudulent Claim of Exemption; Penalties.

Section
212.096

Sales, Rental, Storage, Use Tax; Enterprise Zone Jobs Credit Against Sales Tax.

Section
212.097

Urban High-Crime Area Job Tax Credit Program.

Section
212.098

Rural Job Tax Credit Program.

Section
212.099

Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.

Section
212.0305

Convention Development Taxes; Intent; Administration; Authorization; Use of Proceeds.

Section
212.0306

Local Option Food and Beverage Tax; Procedure for Levying; Authorized Uses; Administration.

Section
212.0501

Tax on Diesel Fuel for Business Purposes; Purchase, Storage, and Use.

Section
212.0506

Taxation of Service Warranties.

Section
212.0515

Sales From Vending Machines; Sales to Vending Machine Operators; Special Provisions; Registration; Penalties.

Section
212.0596

Taxation of Remote Sales.

Section
212.0597

Maximum Tax on Fractional Aircraft Ownership Interests.

Section
212.0598

Special Provisions; Air Carriers.

Section
212.0601

Use Taxes of Vehicle Dealers.

Section
212.0602

Education; Limited Exemption.

Section
212.0606

Rental Car Surcharge.

Section
212.0801

Qualified Aircraft Exemption.

Section
212.0821

Legislative Intent That Political Subdivisions and Public Libraries Use Their Sales Tax Exemption Certificates for Purchases on Behalf of Specified Groups.

Section
212.03055

Super Majority Vote Required for Levy at Rate in Excess of 2 Percent Under Ch. 95-290.

Section
212.05011

Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.

Section
212.05965

Taxation of Marketplace Sales.

Tax Returns and Regulations.

Dealer’s Credit for Collecting Tax; Penalties for Noncompliance; Powers of Department of Revenue in Dealing With Delinquents; Rounding; Records Required.

Records Required to Be Kept; Power to Inspect; Audit Procedure.

Departmental Powers; Hearings; Distress Warrants; Bonds; Subpoenas and Subpoenas Duces Tecum.

Taxes Declared State Funds; Penalties for Failure to Remit Taxes; Due and Delinquent Dates; Judicial Review.

Importation of Goods; Permits; Seizure for Noncompliance; Procedure; Review.

Tax Credits or Refunds.

Administration of Law; Registration of Dealers; Rules.

All State Agencies to Cooperate in Administration of Law.

Funds Collected, Disposition; Additional Powers of Department; Operational Expense; Refund of Taxes Adjudicated Unconstitutionally Collected.

Declaration of Legislative Intent.

Section
212.133

Information Reports Required for Sales of Alcoholic Beverages and Tobacco Products.

Section
212.134

Information Returns Relating to Payment-Card and Third-Party Network Transactions.

Section
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.

Section
212.181

Determination of Business Address Situs, Distributions, and Adjustments.

Section
212.183

Rules for Self-Accrual of Sales Tax.

Section
212.184

Rule of Construction; Disclosure of Privileged Information.

Section
212.185

Sales Tax Hotline.

Section
212.186

Registration Number and Resale Certificate Verification; Toll-Free Number; Information System; Dealer Education.

Section
212.202

Renaming and Continuation of Certain Funds.

Section
212.205

Sales Tax Distribution Reporting.

Section
212.211

Savings Provision.

Section
212.1831

Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.

Section
212.1832

Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.

Section
212.1833

Credit for Contributions to the New Worlds Reading Initiative.

Section
212.1834

Credit for Contributions to Eligible Charitable Organizations.