Florida · Statutes

Chapter 212

63 sections

Fla. Stat. § 212.01212.01 Short title.
Fla. Stat. § 212.02212.02 Definitions.
Fla. Stat. § 212.03212.03 Transient rentals tax; rate, procedure, enforcement, exemptions.
Fla. Stat. § 212.04212.04 Admissions tax; rate, procedure, enforcement.
Fla. Stat. § 212.05212.05 Sales, storage, use tax.
Fla. Stat. § 212.06212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.
Fla. Stat. § 212.07212.07 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.
Fla. Stat. § 212.08212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
Fla. Stat. § 212.09212.09 Trade-ins deducted; exception.
Fla. Stat. § 212.11212.11 Tax returns and regulations.
Fla. Stat. § 212.12212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.
Fla. Stat. § 212.13212.13 Records required to be kept; power to inspect; audit procedure.
Fla. Stat. § 212.14212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
Fla. Stat. § 212.15212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
Fla. Stat. § 212.16212.16 Importation of goods; permits; seizure for noncompliance; procedure; review.
Fla. Stat. § 212.17212.17 Tax credits or refunds.
Fla. Stat. § 212.18212.18 Administration of law; registration of dealers; rules.
Fla. Stat. § 212.19212.19 All state agencies to cooperate in administration of law.
Fla. Stat. § 212.20212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
Fla. Stat. § 212.21212.21 Declaration of legislative intent.
Fla. Stat. § 212.051212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.
Fla. Stat. § 212.052212.052 Research or development costs; exemption.
Fla. Stat. § 212.054212.054 Discretionary sales surtax; limitations, administration, and collection.
Fla. Stat. § 212.055212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
Fla. Stat. § 212.081212.081 Legislative intent.
Fla. Stat. § 212.084212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
Fla. Stat. § 212.085212.085 Fraudulent claim of exemption; penalties.
Fla. Stat. § 212.096212.096 Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
Fla. Stat. § 212.097212.097 Urban High-Crime Area Job Tax Credit Program.
Fla. Stat. § 212.098212.098 Rural Job Tax Credit Program.
Fla. Stat. § 212.099212.099 Credit for contributions to eligible nonprofit scholarship-funding organizations.
Fla. Stat. § 212.133212.133 Information reports required for sales of alcoholic beverages and tobacco products.
Fla. Stat. § 212.134212.134 Information returns relating to payment-card and third party network transactions.
Fla. Stat. § 212.151212.151 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.
Fla. Stat. § 212.181212.181 Determination of business address situs, distributions, and adjustments.
Fla. Stat. § 212.183212.183 Rules for self-accrual of sales tax.
Fla. Stat. § 212.184212.184 Rule of construction; disclosure of privileged information.
Fla. Stat. § 212.185212.185 Sales tax hotline.
Fla. Stat. § 212.186212.186 Registration number and resale certificate verification; toll-free number; information system; dealer education.
Fla. Stat. § 212.202212.202 Renaming and continuation of certain funds.
Fla. Stat. § 212.205212.205 Sales tax distribution reporting.
Fla. Stat. § 212.211212.211 Savings provision.
Fla. Stat. § 212.0305212.0305 Convention development taxes; intent; administration; authorization; use of proceeds.
Fla. Stat. § 212.0306212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration.
Fla. Stat. § 212.0501212.0501 Tax on diesel fuel for business purposes; purchase, storage, and use.
Fla. Stat. § 212.0506212.0506 Taxation of service warranties.
Fla. Stat. § 212.0515212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.
Fla. Stat. § 212.0596212.0596 Taxation of remote sales.
Fla. Stat. § 212.0597212.0597 Maximum tax on fractional aircraft ownership interests.
Fla. Stat. § 212.0598212.0598 Special provisions; air carriers.
Fla. Stat. § 212.0601212.0601 Use taxes of vehicle dealers.
Fla. Stat. § 212.0602212.0602 Education; limited exemption.
Fla. Stat. § 212.0606212.0606 Rental car surcharge.
Fla. Stat. § 212.0801212.0801 Qualified aircraft exemption.
Fla. Stat. § 212.0821212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.
Fla. Stat. § 212.1831212.1831 Credit for contributions to eligible nonprofit scholarship-funding organizations.
Fla. Stat. § 212.1832212.1832 Credit for contributions to eligible nonprofit scholarship-funding organizations.
Fla. Stat. § 212.1833212.1833 Credit for contributions to the New Worlds Reading Initiative.
Fla. Stat. § 212.1834212.1834 Credit for contributions to eligible charitable organizations.
Fla. Stat. § 212.1835212.1835 Child care tax credits.
Fla. Stat. § 212.03055212.03055 Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.
Fla. Stat. § 212.05011212.05011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
Fla. Stat. § 212.05965212.05965 Taxation of marketplace sales.