Chapter 212 — Chapter 212
64 sections in this chapter.
Fla. Stat. § 212.01 Short title
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This chapter shall be known as the “Florida Revenue Act of 1949” and the taxes imposed herein shall be in addition to all other taxes imposed by law.
Fla. Stat. § 212.02 Definitions
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The following terms and phrases when used in this chapter have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:(1) The term “admissions” means and includes the net sum of money after deduction of any federal taxes for …
Fla. Stat. § 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions
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(1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part …
Fla. Stat. § 212.0305 Convention development taxes; intent; administration; authorization; use of proceeds
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(1) TITLE.—This section may be cited as the “Convention Development Tax Act.”(2) LEGISLATIVE INTENT.—No convention development tax on transient rentals shall be imposed by the governing body of any county unless specifically authorized herein. Any tax authorized pursuant to this …
Fla. Stat. § 212.03055 Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290
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A special taxing district may not levy a tax under chapter 95-290, Laws of Florida, at a rate in excess of 2 percent unless the levy of such tax is approved by a super majority (a majority plus one) vote of the members of the governing body of the county in which the special taxi…
Fla. Stat. § 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration
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(1) Any county, as defined in s. 125.011(1), may impose the following additional taxes, by ordinance adopted by a majority vote of the governing body:(a) At the rate of 2 percent on the sale of food, beverages, or alcoholic beverages in hotels and motels only.(b) At the rate of 1…
Fla. Stat. § 212.031 Tax on rental or license fee for use of real property
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(1)(a) It is declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license for the use of any real property unless such property is:1. Assessed as agricultural property und…
Fla. Stat. § 212.04 Admissions tax; rate, procedure, enforcement
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(1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who sells or receives anything of value by way of admissions.(b) For the exercise of such privilege, a tax is levied at the rate of 6 percent of sales price, or the actua…
Fla. Stat. § 212.05 Sales, storage, use tax
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It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making or facilitating remote sales; who rents or furnishes …
Fla. Stat. § 212.0501 Tax on diesel fuel for business purposes; purchase, storage, and use
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(1) It is declared to be the legislative intent that every person is exercising a taxable privilege who purchases any diesel fuel as defined in chapter 206 for use by that person in a trade or business.(2) Each person who purchases diesel fuel for consumption, use, or storage by …
Fla. Stat. § 212.05011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c
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In complying with the amendments to ss. 203.01 and 212.05, relating to the additional tax on electrical power or energy, made by this act, a seller of electrical power or energy may collect a combined rate of 6.95 percent, which consists of the 4.35 percent and 2.6 percent requir…
Fla. Stat. § 212.0506 Taxation of service warranties
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(1) It is the intent of the Legislature that every person is exercising a taxable privilege who engages in this state in the business of soliciting, offering, providing, entering into, issuing, or delivering any service warranty.(2) For exercising such privilege, a tax is levied …
Fla. Stat. § 212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax
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(1) Notwithstanding any provision to the contrary, sales, use, or privilege taxes shall not be collected with respect to any facility, device, fixture, equipment, machinery, specialty chemical, or bioaugmentation product used primarily for the control or abatement of pollution or…
Fla. Stat. § 212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties
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(1) As used in this section:(a) “Vending machine” means a machine, operated by coin, currency, credit card, slug, token, coupon, or similar device, which dispenses food, beverages, or other items of tangible personal property.(b) “Operator” means any person who possesses a vendin…
Fla. Stat. § 212.052 Research or development costs; exemption
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(1) For the purposes of the exemption provided in this section:(a) The term “research or development” means research which has one of the following as its ultimate goal:1. Basic research in a scientific field of endeavor.2. Advancing knowledge or technology in a scientific or tec…
Fla. Stat. § 212.054 Discretionary sales surtax; limitations, administration, and collection
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(1) No general excise tax on sales shall be levied by the governing body of any county unless specifically authorized in s. 212.055. Any general excise tax on sales authorized pursuant to said section shall be administered and collected exclusively as provided in this section.(2)…
Fla. Stat. § 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds
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It is the legislative intent that any authorization for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection of this section, irrespective of the duration of the levy. Each enactment shall specify the types of counties authorized t…
Fla. Stat. § 212.0596 Taxation of remote sales
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(1) As used in this chapter, the term:(a) “Remote sale” means a retail sale of tangible personal property ordered by mail, telephone, the Internet, or other means of communication from a person who receives the order outside of this state and transports the property or causes the…
Fla. Stat. § 212.05965 Taxation of marketplace sales
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(1) As used in this chapter, the term:(a) “Marketplace” means any physical place or electronic medium through which tangible personal property is offered for sale.(b) “Marketplace provider” means a person who facilitates a retail sale by a marketplace seller by listing or adverti…
Fla. Stat. § 212.0597 Maximum tax on fractional aircraft ownership interests
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The maximum tax imposed under this chapter, including any discretionary sales surtax under s. 212.055, is limited to $300 on the sale or use in this state of a fractional ownership interest in aircraft pursuant to a fractional aircraft ownership program. The tax applies to the to…
Fla. Stat. § 212.0598 Special provisions; air carriers
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(1) Notwithstanding other provisions of this chapter to the contrary, any air carrier utilizing mileage apportionment for corporate income tax purposes in this state pursuant to chapter 220 may elect, upon the conditions prescribed in subsection (4), to be subject to the tax impo…
Fla. Stat. § 212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax
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(1)(a) The aforesaid tax at the rate of 6 percent of the retail sales price as of the moment of sale, 6 percent of the cost price as of the moment of purchase, or 6 percent of the cost price as of the moment of commingling with the general mass of property in this state, as the c…
Fla. Stat. § 212.0601 Use taxes of vehicle dealers
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(1) Each motor vehicle dealer who is required by s. 320.08(12) to purchase one or more dealer license plates shall pay an annual use tax of $27 for each dealer license plate purchased under that subsection, in addition to the license tax imposed by that subsection. The use tax sh…
Fla. Stat. § 212.0602 Education; limited exemption
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To facilitate investment in education and job training, there is also exempt from the taxes levied under this chapter, subject to the provisions of this section, the purchase or lease of materials, equipment, and other items or the license in or lease of real property by any enti…
Fla. Stat. § 212.0606 Rental car surcharge
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(1) As used in this section, the term:(a) “Car-sharing service” means a membership-based organization or business, or division thereof, which requires the payment of an application fee or a membership fee and provides member access to motor vehicles:1. Only at locations that are …
Fla. Stat. § 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
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(1)(a) The privilege tax herein levied measured by retail sales shall be collected by the dealers from the purchaser or consumer.(b) A resale must be in strict compliance with s. 212.18 and the rules and regulations adopted thereunder. A dealer who makes a sale for resale that is…
Fla. Stat. § 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions
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The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the following are hereby specifically exempt from the tax imposed by this chapter.(1) EXEMPTIONS; GENERAL GROCERIES.—(a) Food products for human con…
Fla. Stat. § 212.0801 Qualified aircraft exemption
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To be eligible to receive an exemption under s. 212.08(7) for a qualified aircraft, a purchaser or lessee must offer, in writing, to participate in a flight training and research program with two or more universities based in this state which offer graduate programs in aeronautic…
Fla. Stat. § 212.081 Legislative intent
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It is hereby declared to be the legislative intent of the amendments to ss. 212.11(1), 1212.12(10), and 212.20 by chapter 57-398, Laws of Florida:(1) To aid in the enforcement of this chapter by recognizing the effect of court rulings involving such enforcement and to incorporate…
Fla. Stat. § 212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups
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It is the intent of the Legislature that the political subdivisions of the state and the public libraries utilize their sales tax exemption certificates to purchase, with funds provided by the following groups, services, equipment, supplies, and items necessary for the operation …
Fla. Stat. § 212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates
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(1)(a) In reviewing each sales tax exemption certificate, the department shall ensure that the institution, organization, or individual possessing the certificate is actively engaged in an exempt endeavor as stipulated in this chapter.(b) Whenever feasible, the department shall c…
Fla. Stat. § 212.085 Fraudulent claim of exemption; penalties
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When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from sales tax, such person, in addition to being liable for payment of the tax plus a mand…
Fla. Stat. § 212.09 Trade-ins deducted; exception
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(1) Where used articles, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on the sale of new articles, the tax levied by this chapter shall be paid on the sales price of the new article, less the credit for the used article …
Fla. Stat. § 212.096 Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax
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(1) For the purposes of the credit provided in this section:(a) “Eligible business” means any sole proprietorship, firm, partnership, corporation, bank, savings association, estate, trust, business trust, receiver, syndicate, or other group or combination, or successor business, …
Fla. Stat. § 212.097 Urban High-Crime Area Job Tax Credit Program
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(1) As used in this section, the term:(a) “Eligible business” means any sole proprietorship, firm, partnership, or corporation that is located in a qualified county and is predominantly engaged in, or is headquarters for a business predominantly engaged in, activities usually pro…
Fla. Stat. § 212.098 Rural Job Tax Credit Program
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(1) As used in this section, the term:(a) “Eligible business” means any sole proprietorship, firm, partnership, or corporation that is located in a qualified county and is predominantly engaged in, or is headquarters for a business predominantly engaged in, activities usually pro…
Fla. Stat. § 212.099 Credit for contributions to eligible nonprofit scholarship-funding organizations
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(1) As used in this section, the term:(a) “Eligible business” means a tenant or person actually occupying, using, or entitled to the use of any property from which the rental or license fee is subject to taxation under s. 212.031.(b) “Eligible contribution” or “contribution” mean…
Fla. Stat. § 212.11 Tax returns and regulations
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(1)(a) Each dealer shall calculate his or her estimated tax liability for any month by one of the following methods:1. Sixty percent of the current month’s liability pursuant to this chapter as shown on the tax return;2. Sixty percent of the tax reported on the tax return pursuan…
Fla. Stat. § 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required
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(1)(a) Notwithstanding any other law and for the purpose of compensating persons granting licenses for and the lessors of real and personal property taxed hereunder, for the purpose of compensating dealers in tangible personal property, for the purpose of compensating dealers pro…
Fla. Stat. § 212.13 Records required to be kept; power to inspect; audit procedure
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(1) For the purpose of enforcing the collection of the tax levied by this chapter, the department is hereby specifically authorized and empowered to examine at all reasonable hours the books, records, and other documents of all transportation companies, agencies, or firms that co…
Fla. Stat. § 212.133 Information reports required for sales of alcoholic beverages and tobacco products
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(1)(a) For the sole purpose of enforcing the collection of the tax levied by this chapter on retail sales, the department shall require every seller of alcoholic beverages or tobacco products to file an information report of any sales of those products to any retailer in this sta…
Fla. Stat. § 212.134 Information returns relating to payment-card and third party network transactions
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(1) As used in this section, the term:(a) “Participating payee” has the same meaning as in s. 6050W of the Internal Revenue Code.(b) “Return” or “information return” means the Form 1099-K required under s. 6050W of the Internal Revenue Code.(c) “Third party network transaction” h…
Fla. Stat. § 212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
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(1) Any person required to pay a tax imposed under this chapter, or to make a return, either or both, and who renders a return or makes a payment of a tax with intent to deceive or defraud the state, and to prevent the state from collecting the amount of taxes imposed by this cha…
Fla. Stat. § 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review
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(1) The taxes imposed by this chapter shall, except as provided in s. 212.06(5)(a)2.e., become state funds at the moment of collection and shall for each month be due to the department on the first day of the succeeding month and be delinquent on the 21st day of such month. All r…
Fla. Stat. § 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
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(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 th…
Fla. Stat. § 212.16 Importation of goods; permits; seizure for noncompliance; procedure; review
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(1) For the protection of the revenue of this state, to prevent the illegal importation of tangible personal property which is subject to tax in this state, and to strengthen and make more effective the manner and method of enforcing payment of the tax imposed by this chapter, th…
Fla. Stat. § 212.17 Tax credits or refunds
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(1)(a) If purchases are returned to a dealer by the purchaser or consumer after the tax imposed by this chapter has been collected from or charged to the account of the consumer or user, the dealer is entitled to reimbursement of the amount of tax collected or charged by the deal…
Fla. Stat. § 212.18 Administration of law; registration of dealers; rules
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(1) The cost of preparing and distributing the reports, forms, and paraphernalia for the collection of said tax and the inspection and enforcement duties required herein shall be borne by the revenue produced by this chapter, provisions for which are hereinafter made.(2) The depa…
Fla. Stat. § 212.181 Determination of business address situs, distributions, and adjustments
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(1) For each certificate of registration issued pursuant to s. 212.18(3)(b), the department shall assign the place of business to a county based on the location address provided at the time of registration or at the time the dealer notifies the department of a change in a busines…
Fla. Stat. § 212.183 Rules for self-accrual of sales tax
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The Department of Revenue is authorized to provide by rule for self-accrual of the sales tax under one or more of the following circumstances:(1) Where authorized by law for holders of direct pay permits.(2) Where tangible personal property is subject to tax on a prorated basis, …