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1997 Florida Statutes
SECTION 09
Trade-ins deducted.
Trade-ins deducted.
212.09 Trade-ins deducted.--
(1) Where used articles are taken in trade, or a series of trades, as a credit or part payment on the sale of new articles, the tax levied by this chapter shall be paid on the sales price of the new article, less the credit for the used article taken in trade.
(2) Where used articles are taken in trade, or a series of trades, as a credit or part payment on the sale of used articles, the tax levied by this chapter shall be paid on the sales price of the used article less the credit for the used article taken in trade.
History.--s. 9, ch. 26319, 1949.