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Florida Sales Tax Statute
212.01
212.02
212.03
212.0305
212.03055
212.0306
212.031
212.04
212.05
212.0501
212.0506
212.051
212.0515
212.052
212.054
212.055
212.0596
212.0597
212.0598
212.06
212.0601
212.0602
212.0606
212.07
212.08
212.0801
212.081
212.0821
212.084
212.085
212.09
212.096
212.097
212.098
212.11
212.12
212.13
212.133
212.14
212.15
212.151
212.16
212.17
212.18
212.183
212.1831
212.184
212.185
212.186
212.19
212.20
212.202
212.21
212.211


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Fort Lauderdale, FL 33394

Office (954) 761-3700

Fax (954) 761-1004

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Tampa, FL 33637

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Fax (866) 388-3029

3500 Financial Plaza, Suite 330

Tallahassee, FL 32312

Office (850) 250-3830

Fax (866) 388-3029

Florida Sales Tax Statutes

Sales and Use Tax

Index

Statute No.

Statute Title

212.01

Short title.

212.02

Definitions.

212.03

Transient rentals tax; rate, procedure, enforcement, exemptions.

212.0305

Convention development taxes; intent; administration; authorization; use of proceeds.

212.03055

Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.

212.0306

Local option food and beverage tax; procedure for levying; authorized uses; administration.

212.031

Tax on rental or license fee for use of real property.

212.04

Admissions tax; rate, procedure, enforcement.

212.05

Sales, storage, use tax.

212.0501

Tax on diesel fuel for business purposes; purchase, storage, and use.

212.0506

Taxation of service warranties.

212.051

Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.

212.0515

Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.

212.052

Research or development costs; exemption.

212.054

Discretionary sales surtax; limitations, administration, and collection.

212.055

Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.

212.0596

Taxation of mail order sales.

212.0597

Maximum tax on fractional aircraft ownership interests.

212.0598

Special provisions; air carriers.

212.06

Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.

212.0601

Use taxes of vehicle dealers.

212.0602

Education; limited exemption.

212.0606

Rental car surcharge.

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.

212.08

Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.

212.0801

Qualified aircraft exemption.

212.081

Legislative intent.

212.0821

Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.

212.084

Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.

212.085

Fraudulent claim of exemption; penalties.

212.09

Trade-ins deducted; exception.

212.096

Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.

212.097

Urban High-Crime Area Job Tax Credit Program.

212.098

Rural Job Tax Credit Program.

212.11

Tax returns and regulations.

212.12

Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.

212.13

Records required to be kept; power to inspect; audit procedure.

212.133

Information reports required for sales of alcoholic beverages and tobacco products.

212.14

Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.

212.15

Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.

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.

212.16

Importation of goods; permits; seizure for noncompliance; procedure; review.

212.17

Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department.

212.18

Administration of law; registration of dealers; rules.

212.183

Rules for self-accrual of sales tax.

212.1831

Credit for contributions to eligible nonprofit scholarship-funding organizations.

212.184

Rule of construction; disclosure of privileged information.

212.185

Sales tax hotline.

212.186

Registration number and resale certificate verification; toll-free number; information system; dealer education.

212.19

All state agencies to cooperate in administration of law.

212.20

Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.

212.202

Renaming and continuation of certain funds.

212.21

Declaration of legislative intent.

212.211

Savings provision.

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