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Florida Sales Tax Statutes

  • 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.
  • 212.099 - Food service businesses; credit for contributions to scholarship funds.
  • 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.
  • 212.1832 - Credit for contributions to the Hope Scholarship Program.
  • 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.

Awards

  • FL Dept. of Revenue
  • ABA
  • FICPA
  • FL State Bar

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