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Title XIV - Taxation and Fi...
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Chapter 212 - Tax on Sales, Use, and Other Tran...
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.
212.05011 - Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
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.
212.099 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.
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 - Tax Credits or Refunds.
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.
212.1832 - 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.
212.205 - Sales Tax Distribution Reporting.
212.21 - Declaration of Legislative Intent.
212.211 - Savings Provision.
