Florida Statute 206.23 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.23

206.23 Tax; must be stated separately.—

(1) Any person engaged in selling motor fuel shall add the amount of the fuel tax to the price of the motor fuel sold by him or her and shall state the tax separately from the price of the motor fuel on all invoices. All taxes due pursuant to this part shall be separately stated and identified as Florida fuel tax and as a local option fuel tax imposed by a specific county, as applicable. However, this section shall not apply to retail sales by a retail service station.

(2) A person engaged in any activity taxable under this chapter may not advertise or hold out to the public, in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, or that he or she will relieve the purchaser of the payment of all or any part of the tax, or that the tax will not be added to the selling price of the property or services sold or released or, when added, that it or any part thereof will be refunded either directly or indirectly by any method whatsoever. A person who violates this provision with respect to advertising or refund commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. A second or subsequent offense constitutes a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(3) Any person who has purchased, received, or otherwise acquired motor fuel for sale, use, or storage outside a terminal facility in this state who cannot prove that tax was charged by and paid to his or her supplier shall be liable for the payment to the department of tax, penalty, and interest imposed pursuant to this part on such fuel.

History.—s. 22, ch. 16082, 1933; CGL 1936 Supp. 1167(82); s. 1, ch. 70-995; s. 97, ch. 85-342; s. 1073, ch. 95-147; s. 35, ch. 95-417.

Note.—Former s. 207.31.

F.S. 206.23 on Google Scholar

F.S. 206.23 on Casetext

Amendments to 206.23

Arrestable Offenses / Crimes under Fla. Stat. 206.23

Level: Degree
Misdemeanor/Felony: First/Second/Third

S206.23 1 - TAX REVENUE - FAIL TO SEPARATELY STATE OR COLLECT FUEL TAX - F: T

S206.23 2 - TAX REVENUE - ADVERTISE REFUND OF FUEL TAX SUBSQ OFFENSE - M: F

S206.23 2 - TAX REVENUE - ADVERTISE REFUND OF FUEL TAX 1ST OFFENSE - M: S

Annotations, Discussions, Cases:

Cases Citing Statute 206.23

Total Results: 6

Cash v. State

Court: District Court of Appeal of Florida | Date Filed: 1992-12-14

Citation: 609 So. 2d 1356, 1992 Fla. App. LEXIS 12521, 1992 WL 365472

Snippet: expressly exempted from these provisions. Section 206.23 states: Any person engaged in selling motor fuel

SILVER SAND CO., ETC. v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1979-01-10

Citation: 365 So. 2d 1090, 1979 Fla. App. LEXIS 14034

Snippet: officer did find that Silver Sand paid the tax. F.S. 206.23, 206.49 and 206.87(3) do require that an invoice

Ago

Court: Florida Attorney General Reports | Date Filed: 1974-12-23

Snippet: to a retailer or ultimate consumer. Compare s. 206.23, F.S., which requires distributors to separately

Shaughnessy v. Metropolitan Dade County

Court: District Court of Appeal of Florida | Date Filed: 1970-08-11

Citation: 238 So. 2d 466

Snippet: quorum [Rushville Gas Co. v. Rushville, 121 Ind. 206, 23 N.E. 72; State ex rel. Drummond v. Dillon, 125

Jarrell v. State

Court: Supreme Court of Florida | Date Filed: 1939-01-03

Citation: 185 So. 873, 135 Fla. 736, 1939 Fla. LEXIS 1762

Snippet: against." In Smith v. State, 40 Fla. 203, text 206, 23 So. 845, it is said: "The objection urged is that

State Ex Rel. Miller v. Marshall

Court: Supreme Court of Florida | Date Filed: 1938-11-28

Citation: 185 So. 428, 135 Fla. 214, 184 So. 870, 1938 Fla. LEXIS 1537

Snippet: Rushville Gas. Co. v. City of Rushville, 121 Ind. 206, 23 N.E. 72; State; ex rel. Burdick, v. Tyrrell, 158