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2011 Florida Statutes

Title XIV TAXATION AND FINANCE	Chapter 212 TAX ON SALES, USE, AND OTHER TRANSACTIONS	View Entire Chapter

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.

212.133

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.