1998 Florida Code
TITLE XIV TAXATION AND FINANCE
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 Lease or rental of or license in 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 or machinery 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.
212.0598 Special provisions; air carriers.
212.0599 Rules which implement ch. 87-548.
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.
212.081 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.
212.095 Refunds.
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.
212.10 Sale of business; liability for tax, procedure, penalty for violation.
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.
212.14 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.
212.184 Rule of construction; disclosure of privileged information.
212.185 Sales tax hotline.
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, creation, and continuation of certain funds.
212.21 Declaration of legislative intent.
212.211 Savings provision.
212.215 Fairness in Retail Sales Taxation Act.

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