Chapter 212 TAX ON SALES, USE, AND OTHER TRANSACTIONS
- 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.
- 212.10 Sale of business; liability for tax, procedure, penalty for violation.
- 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.
- 212.14 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.