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1998 Florida Statutes
Collection of certain taxes; prohibited credits and refunds.
206.414 Collection of certain taxes; prohibited credits and refunds.--
(1) The taxes imposed by s. 206.41(1)(d), (e), and (f) shall be collected and remitted by licensed wholesalers and terminal suppliers upon each sale, delivery, or consignment to retail dealers, resellers, and end users.
(2) Terminal suppliers and wholesalers shall not collect the taxes imposed by s. 206.41(1)(d), (e), and (f) on authorized exchanges and sales to terminal suppliers, wholesalers, and importers.
(3) Terminal suppliers, wholesalers, and importers shall not pay the taxes imposed by s. 206.41(1)(d), (e), and (f) to their suppliers. There shall be no credit or refund for any of the taxes imposed by s. 206.41(1)(d), (e), and (f) paid by a terminal supplier, wholesaler, or importer to any supplier.
History.--s. 41, ch. 95-417; s. 6, ch. 97-54.