Chapter 212 — Chapter 212
64 sections in this chapter.
Fla. Stat. § 212.1831 Credit for contributions to eligible nonprofit scholarship-funding organizations
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There is allowed a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.395 against any tax imposed by the state and due under this chapter from a direct pay permit holder as a result of the direct pay perm…
Fla. Stat. § 212.1832 Credit for contributions to eligible nonprofit scholarship-funding organizations
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(1) As used in this section, the term:(a) “Designated agent” has the same meaning as in s. 212.06(10).(b) “Eligible contribution” or “contribution” means a monetary contribution from a person purchasing a motor vehicle, subject to the restrictions provided in this section, to an …
Fla. Stat. § 212.1833 Credit for contributions to the New Worlds Reading Initiative
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Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to the New Worlds Reading Initiative under s. 1003.485 against any tax imposed by the state and due under this chapter from a direct pay permitholder as a result of the direct pay…
Fla. Stat. § 212.1834 Credit for contributions to eligible charitable organizations
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Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to an eligible charitable organization under s. 402.62 against any tax imposed by the state and due under this chapter from a direct pay permitholder as a result of the direct pay…
Fla. Stat. § 212.1835 Child care tax credits
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Beginning January 1, 2024, there is allowed a credit pursuant to s. 402.261 against any tax imposed by the state and due under this chapter from a direct pay permitholder as a result of the direct pay permit held pursuant to s. 212.183. For purposes of the dealer’s credit granted…
Fla. Stat. § 212.184 Rule of construction; disclosure of privileged information
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Nothing contained in this act shall be construed to require disclosure of privileged information, the confidentiality of which is protected under the Florida Evidence Code.
Fla. Stat. § 212.185 Sales tax hotline
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Effective July 1, 1987, the Department of Revenue is directed to provide for a sales tax hotline to be operated by the department to provide information to citizens of the state who have questions with respect to the sales tax.
Fla. Stat. § 212.186 Registration number and resale certificate verification; toll-free number; information system; dealer education
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(1) The Department of Revenue shall establish a toll-free number for verification of valid registration numbers and resale certificates. The system must be sufficient to guarantee a low busy rate and must respond to keypad inquiries, and data must be updated daily.(2) The Departm…
Fla. Stat. § 212.19 All state agencies to cooperate in administration of law
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The department is further empowered to call on any state agency, department, bureau or board for any and all information which may, in its judgment, be of assistance in administering or preparing for the administration of this chapter, and such state agency, department, bureau or…
Fla. Stat. § 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected
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(1) The department shall pay over to the Chief Financial Officer of the state all funds received and collected by it under the provisions of this chapter, to be credited to the account of the General Revenue Fund of the state.(2) The department is authorized to employ all necessa…
Fla. Stat. § 212.202 Renaming and continuation of certain funds
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The Local Government Infrastructure Tax Trust Fund is hereby retitled the Discretionary Sales Surtax Clearing Trust Fund. The Mail Order Sales Tax Clearing Trust Fund is retitled the Communications Services Tax Clearing Trust Fund. Notwithstanding the repeal of s. 212.237 by s. 4…
Fla. Stat. § 212.205 Sales tax distribution reporting
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By March 15 of each year, each person who received a distribution pursuant to s. 212.20(6)(d)6.b. and c. in the preceding calendar year shall report to the Office of Economic and Demographic Research the following information:(1) An itemized accounting of all expenditures of the …
Fla. Stat. § 212.21 Declaration of legislative intent
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(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 portio…
Fla. Stat. § 212.211 Savings provision
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Nothing herein contained shall be construed as repealing any general or special act authorizing a municipality to levy a special tax upon admission tickets which said tax is now being levied by such municipality.