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