Florida · Statutes
Chapter 212
63 sections
63 sections
- Fla. Stat. § 212.01Short title.
- Fla. Stat. § 212.02Definitions.
- Fla. Stat. § 212.03Transient rentals tax; rate, procedure, enforcement, exemptions.
- Fla. Stat. § 212.04Admissions tax; rate, procedure, enforcement.
- Fla. Stat. § 212.05Sales, storage, use tax.
- Fla. Stat. § 212.06Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.
- Fla. Stat. § 212.07Sales, 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.
- Fla. Stat. § 212.08Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
- Fla. Stat. § 212.09Trade-ins deducted; exception.
- Fla. Stat. § 212.11Tax returns and regulations.
- Fla. Stat. § 212.12Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.
- Fla. Stat. § 212.13Records required to be kept; power to inspect; audit procedure.
- Fla. Stat. § 212.14Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
- Fla. Stat. § 212.15Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
- Fla. Stat. § 212.16Importation of goods; permits; seizure for noncompliance; procedure; review.
- Fla. Stat. § 212.17Tax credits or refunds.
- Fla. Stat. § 212.18Administration of law; registration of dealers; rules.
- Fla. Stat. § 212.19All state agencies to cooperate in administration of law.
- Fla. Stat. § 212.20Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
- Fla. Stat. § 212.21Declaration of legislative intent.
- Fla. Stat. § 212.051Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.
- Fla. Stat. § 212.052Research or development costs; exemption.
- Fla. Stat. § 212.054Discretionary sales surtax; limitations, administration, and collection.
- Fla. Stat. § 212.055Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
- Fla. Stat. § 212.081Legislative intent.
- Fla. Stat. § 212.084Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
- Fla. Stat. § 212.085Fraudulent claim of exemption; penalties.
- Fla. Stat. § 212.096Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
- Fla. Stat. § 212.097Urban High-Crime Area Job Tax Credit Program.
- Fla. Stat. § 212.098Rural Job Tax Credit Program.
- Fla. Stat. § 212.099Credit for contributions to eligible nonprofit scholarship-funding organizations.
- Fla. Stat. § 212.133Information reports required for sales of alcoholic beverages and tobacco products.
- Fla. Stat. § 212.134Information returns relating to payment-card and third party network transactions.
- Fla. Stat. § 212.151Jurisdiction 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.
- Fla. Stat. § 212.181Determination of business address situs, distributions, and adjustments.
- Fla. Stat. § 212.183Rules for self-accrual of sales tax.
- Fla. Stat. § 212.184Rule of construction; disclosure of privileged information.
- Fla. Stat. § 212.185Sales tax hotline.
- Fla. Stat. § 212.186Registration number and resale certificate verification; toll-free number; information system; dealer education.
- Fla. Stat. § 212.202Renaming and continuation of certain funds.
- Fla. Stat. § 212.205Sales tax distribution reporting.
- Fla. Stat. § 212.211Savings provision.
- Fla. Stat. § 212.0305Convention development taxes; intent; administration; authorization; use of proceeds.
- Fla. Stat. § 212.0306Local option food and beverage tax; procedure for levying; authorized uses; administration.
- Fla. Stat. § 212.0501Tax on diesel fuel for business purposes; purchase, storage, and use.
- Fla. Stat. § 212.0506Taxation of service warranties.
- Fla. Stat. § 212.0515Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.
- Fla. Stat. § 212.0596Taxation of remote sales.
- Fla. Stat. § 212.0597Maximum tax on fractional aircraft ownership interests.
- Fla. Stat. § 212.0598Special provisions; air carriers.
- Fla. Stat. § 212.0601Use taxes of vehicle dealers.
- Fla. Stat. § 212.0602Education; limited exemption.
- Fla. Stat. § 212.0606Rental car surcharge.
- Fla. Stat. § 212.0801Qualified aircraft exemption.
- Fla. Stat. § 212.0821Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.
- Fla. Stat. § 212.1831Credit for contributions to eligible nonprofit scholarship-funding organizations.
- Fla. Stat. § 212.1832Credit for contributions to eligible nonprofit scholarship-funding organizations.
- Fla. Stat. § 212.1833Credit for contributions to the New Worlds Reading Initiative.
- Fla. Stat. § 212.1834Credit for contributions to eligible charitable organizations.
- Fla. Stat. § 212.1835Child care tax credits.
- Fla. Stat. § 212.03055Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.
- Fla. Stat. § 212.05011Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
- Fla. Stat. § 212.05965Taxation of marketplace sales.