Fla. Stat. § 212.01
Short title
This chapter shall be known as the “Florida Revenue Act of 1949” and the taxes imposed herein shall be in addition to all other taxes imposed by law.
Florida Statutes Chapter 212 — TAX ON SALES, USE, AND OTHER TRANSACTIONS
Florida · statute · Fla. Stat. ch. 212 · 63 active provisions
Fla. Stat. § 212.02
Definitions
The following terms and phrases when used in this chapter have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:(1) The term “admissions” means and includes the net sum of money after deduction of any federal taxes for admitting a person or vehicle or persons…
Fla. Stat. § 212.03
Transient rentals tax; rate, procedure, enforcement, exemptions
(1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in connection with any hotel, apa…
Fla. Stat. § 212.0305
Convention development taxes; intent; administration; authorization; use of proceeds
(1) TITLE.—This section may be cited as the “Convention Development Tax Act.”(2) LEGISLATIVE INTENT.—No convention development tax on transient rentals shall be imposed by the governing body of any county unless specifically authorized herein. Any tax authorized pursuant to this section shall be administered and collec…
Fla. Stat. § 212.03055
Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290
A special taxing district may not levy a tax under chapter 95-290, Laws of Florida, at a rate in excess of 2 percent unless the levy of such tax is approved by a super majority (a majority plus one) vote of the members of the governing body of the county in which the special taxing district is located.
Fla. Stat. § 212.0306
Local option food and beverage tax; procedure for levying; authorized uses; administration
(1) Any county, as defined in s. 125.011(1), may impose the following additional taxes, by ordinance adopted by a majority vote of the governing body:(a) At the rate of 2 percent on the sale of food, beverages, or alcoholic beverages in hotels and motels only.(b) At the rate of 1 percent on the sale of food, beverages,…
Fla. Stat. § 212.04
Admissions tax; rate, procedure, enforcement
(1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who sells or receives anything of value by way of admissions.(b) For the exercise of such privilege, a tax is levied at the rate of 6 percent of sales price, or the actual value received from such admissions, w…
Fla. Stat. § 212.05
Sales, storage, use tax
It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making or facilitating remote sales; who rents or furnishes any of the things or services taxable un…
Fla. Stat. § 212.0501
Tax on diesel fuel for business purposes; purchase, storage, and use
(1) It is declared to be the legislative intent that every person is exercising a taxable privilege who purchases any diesel fuel as defined in chapter 206 for use by that person in a trade or business.(2) Each person who purchases diesel fuel for consumption, use, or storage by a trade or business shall register as a…
Fla. Stat. § 212.05011
Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c
In complying with the amendments to ss. 203.01 and 212.05, relating to the additional tax on electrical power or energy, made by this act, a seller of electrical power or energy may collect a combined rate of 6.95 percent, which consists of the 4.35 percent and 2.6 percent required under ss. 212.05(1)(e)1.c. and 203.01…
Fla. Stat. § 212.0506
Taxation of service warranties
(1) It is the intent of the Legislature that every person is exercising a taxable privilege who engages in this state in the business of soliciting, offering, providing, entering into, issuing, or delivering any service warranty.(2) For exercising such privilege, a tax is levied on each taxable transaction or incident,…
Fla. Stat. § 212.051
Equipment, machinery, and other materials for pollution control; not subject to sales or use tax
(1) Notwithstanding any provision to the contrary, sales, use, or privilege taxes shall not be collected with respect to any facility, device, fixture, equipment, machinery, specialty chemical, or bioaugmentation product used primarily for the control or abatement of pollution or contaminants in manufacturing, processi…
Fla. Stat. § 212.0515
Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties
(1) As used in this section:(a) “Vending machine” means a machine, operated by coin, currency, credit card, slug, token, coupon, or similar device, which dispenses food, beverages, or other items of tangible personal property.(b) “Operator” means any person who possesses a vending machine for the purpose of generating…
Fla. Stat. § 212.052
Research or development costs; exemption
(1) For the purposes of the exemption provided in this section:(a) The term “research or development” means research which has one of the following as its ultimate goal:1. Basic research in a scientific field of endeavor.2. Advancing knowledge or technology in a scientific or technical field of endeavor.3. The developm…
Fla. Stat. § 212.054
Discretionary sales surtax; limitations, administration, and collection
(1) No general excise tax on sales shall be levied by the governing body of any county unless specifically authorized in s. 212.055. Any general excise tax on sales authorized pursuant to said section shall be administered and collected exclusively as provided in this section.(2)(a) The tax imposed by the governing bod…
Fla. Stat. § 212.055
Discretionary sales surtaxes; legislative intent; authorization and use of proceeds
It is the legislative intent that any authorization for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection of this section, irrespective of the duration of the levy. Each enactment shall specify the types of counties authorized to levy; the rate or rates which may be i…
Fla. Stat. § 212.0596
Taxation of remote sales
(1) As used in this chapter, the term:(a) “Remote sale” means a retail sale of tangible personal property ordered by mail, telephone, the Internet, or other means of communication from a person who receives the order outside of this state and transports the property or causes the property to be transported from any jur…
Fla. Stat. § 212.05965
Taxation of marketplace sales
(1) As used in this chapter, the term:(a) “Marketplace” means any physical place or electronic medium through which tangible personal property is offered for sale.(b) “Marketplace provider” means a person who facilitates a retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller…
Fla. Stat. § 212.0597
Maximum tax on fractional aircraft ownership interests
The maximum tax imposed under this chapter, including any discretionary sales surtax under s. 212.055, is limited to $300 on the sale or use in this state of a fractional ownership interest in aircraft pursuant to a fractional aircraft ownership program. The tax applies to the total consideration paid for the fractiona…
Fla. Stat. § 212.0598
Special provisions; air carriers
(1) Notwithstanding other provisions of this chapter to the contrary, any air carrier utilizing mileage apportionment for corporate income tax purposes in this state pursuant to chapter 220 may elect, upon the conditions prescribed in subsection (4), to be subject to the tax imposed by this chapter on tangible personal…
Fla. Stat. § 212.06
Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax
(1)(a) The aforesaid tax at the rate of 6 percent of the retail sales price as of the moment of sale, 6 percent of the cost price as of the moment of purchase, or 6 percent of the cost price as of the moment of commingling with the general mass of property in this state, as the case may be, shall be collectible from al…
Fla. Stat. § 212.0601
Use taxes of vehicle dealers
(1) Each motor vehicle dealer who is required by s. 320.08(12) to purchase one or more dealer license plates shall pay an annual use tax of $27 for each dealer license plate purchased under that subsection, in addition to the license tax imposed by that subsection. The use tax shall be for the year for which the dealer…
Fla. Stat. § 212.0602
Education; limited exemption
(1) To facilitate investment in education and job training, there is also exempt from the taxes levied under this chapter, subject to this section, the purchase or lease of materials, equipment, and other items by any entity, institution, or organization that is primarily engaged in teaching students to perform any qua…
Fla. Stat. § 212.0606
Rental car surcharge
(1) As used in this section, the term:(a) “Car-sharing service” means a membership-based organization or business, or division thereof, which requires the payment of an application fee or a membership fee and provides member access to motor vehicles:1. Only at locations that are not staffed by car-sharing service perso…
Fla. Stat. § 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
(1)(a) The privilege tax herein levied measured by retail sales shall be collected by the dealers from the purchaser or consumer.(b) A resale must be in strict compliance with s. 212.18 and the rules and regulations adopted thereunder. A dealer who makes a sale for resale that is not in strict compliance with s. 212.18…
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