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The Florida Senate

2013 Florida Statutes

Title XIV TAXATION AND FINANCE
Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS 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.
212.11
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.
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.