Chapter 212
Tax on Sales, Use, and Other Transactions

Sections

212.01
Short title
212.02
Definitions
212.03
Transient rentals tax; rate, procedure, enforcement, exemptions
212.04
Admissions tax; rate, procedure, enforcement
212.05
Sales, storage, use tax
212.06
Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax
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
212.09
Trade-ins deducted; exception
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; rounding; records required
212.13
Records required to be kept; power to inspect; audit procedure
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
212.16
Importation of goods; permits; seizure for noncompliance; procedure; review
212.17
Tax credits or refunds
212.18
Administration of law; registration of dealers; rules
212.19
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
212.21
Declaration of legislative intent
212.031
Tax on rental or license fee for use of real property
212.051
Equipment, machinery, and other materials for pollution control; not subject to sales or use tax
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
212.081
Legislative intent
212.084
Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates
212.085
Fraudulent claim of exemption; penalties
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
212.133
Information reports required for sales of alcoholic beverages and tobacco products
212.134
Information returns relating to payment-card and third party network transactions
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
212.181
Determination of business address situs, distributions, and adjustments
212.183
Rules for self-accrual of sales tax
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
212.202
Renaming and continuation of certain funds
212.205
Sales tax distribution reporting
212.211
Savings provision
212.0305
Convention development taxes; intent; administration; authorization; use of proceeds
212.0306
Local option food and beverage tax; procedure for levying; authorized uses; administration
212.0501
Tax on diesel fuel for business purposes; purchase, storage, and use
212.0506
Taxation of service warranties
212.0515
Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties
212.0596
Taxation of remote sales
212.0597
Maximum tax on fractional aircraft ownership interests
212.0598
Special provisions; air carriers
212.0601
Use taxes of vehicle dealers
212.0602
Education; limited exemption
212.0606
Rental car surcharge
212.0801
Qualified aircraft exemption
212.0821
Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups
212.1831
Credit for contributions to eligible nonprofit scholarship-funding organizations
212.1832
Credit for contributions to eligible nonprofit scholarship-funding organizations
212.1833
Credit for contributions to the New Worlds Reading Initiative
212.1834
Credit for contributions to eligible charitable organizations
212.1835
Child care tax credits
212.03055
Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290
212.05011
Combined rate for tax collected pursuant to ss
212.05965
Taxation of marketplace sales

Current through Fall 2025

Chap. 212. Tax on Sales, Use, & Other Transactions's source at flsenate​.gov