Florida Statutes

Fla. Stat. § 196.185 (2025)

Exemption of inventory.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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196.185 Exemption of inventory.—All items of inventory are exempt from ad valorem taxation.

History.—s. 1, ch. 81-308.

Notes of Decisions

Cited in 4 cases, 1985–1996 · leading case: Florida, Dep't of Revenue v. Brandt, 97 F.3d 476 (11th Cir. 1996).

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Florida, Dep't of Revenue v. Brandt, 97 F.3d 476 (11th Cir. 1996). “” Fla.Stat. § 196.185 (1989). 3 . On the merits, the County contends the Collection was not property held-for-sale and was therefore subject to ad valorem taxation.”

Dep't of Revenue, State of Florida, a State Agency & Randy Miller, Its Exec. Dir. v. Trailer Train Co., a Delaware Corp., 830 F.2d 1567 (11th Cir. 1987). “On January 1, 1982, Florida totally exempted business inventory from ad valorem taxation Fla. Stat. § 196.185 (1981). Trailer Train argues that the assessment of its property at 100% of its market value violates § 306(l)(a) when business inventory is totally exempt from ad…”

Adams Constr. Equip. Co. v. Hausman, 472 So. 2d 467 (Fla. 5th DCA 1985). · cites it 2× “Section 196.185, Florida Statutes, effective January 1, 1982, provides that “inventory” is exempt from ad valorem taxation.”

Robbins v. Brandt (In re Se. Banking Corp.), 178 B.R. 291 (S.D. Fla. 1995). · cites it 3× “(“Trustee”) sought a re-characterization of the Artwork as inventory held for sale and thus exempt from ad valorem taxation pursuant to Florida Statute § 196.185. 1 Joel W. Robbins, as Dade County Property Appraiser, Fred Ganz, as Dade County Tax Collector, and the State of…”

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