Florida Statute 212.01 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

View Entire Chapter

F.S. 212.01

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.

History.—s. 1, ch. 26319, 1949.

F.S. 212.01 on Google Scholar

F.S. 212.01 on CourtListener

Amendments to 212.01

Annotations, Discussions, Cases:

Cases Citing Statute 212.01

Total Results: 20

Gaulden v. Kirk

47 So. 2d 567, 1950 Fla. LEXIS 1044

Supreme Court of Florida | Filed: Jul 7, 1950 | Docket: 1384215

Cited 72 times | Published

Chapter 26319, Acts of Special Session 1949, F.S.A. § 212.01 et seq., known as The "Florida revenue act of

Gay v. Canada Dry Bottling Co. of Florida

59 So. 2d 788

Supreme Court of Florida | Filed: Jun 24, 1952 | Docket: 1249274

Cited 66 times | Published

Laws of Florida, Acts of 1949 Ex.Sess., F.S.A. § 212.01 et seq., as a "retail sale" to appellee. In a

Jean v. Nelson

727 F.2d 957

Court of Appeals for the Eleventh Circuit | Filed: Feb 28, 1984 | Docket: 66195634

Cited 38 times | Published

lawful admission for certain national groups); id. § 212.1 (documentary requirements for nonimmigrants of

Mobley v. State

409 So. 2d 1031

Supreme Court of Florida | Filed: Jan 28, 1982 | Docket: 1307693

Cited 38 times | Published

2d 807 (S.D. 1980); see also Model Penal Code, § 212.1 (1974). Kentucky has a statute which specifically

United States v. Jeffrey David Howard, Ricky Leroy Stanley, Derrick Smith, Samuel J. Cooper, Jr.

918 F.2d 1529

Court of Appeals for the Eleventh Circuit | Filed: Jan 18, 1991 | Docket: 308128

Cited 27 times | Published

4 . See Model Penal Code § 212.1 comment 2, at 220 (1980) ("The central problem

Richard Bertram & Co. v. Green

132 So. 2d 24

District Court of Appeal of Florida | Filed: Jun 29, 1961 | Docket: 1381833

Cited 22 times | Published

judgment must be reversed. Reversed. NOTES [1] Section 212.01, Fla. Stat., F.S.A. [2] Section 212.02(9)

Gordon S. Sorrell, Jr. And June M. Sorrell v. Commissioner of Internal Revenue

882 F.2d 484, 64 A.F.T.R.2d (RIA) 5662, 1989 U.S. App. LEXIS 13276

Court of Appeals for the Eleventh Circuit | Filed: Sep 1, 1989 | Docket: 821307

Cited 17 times | Published

(critiquing pre-open-ing expense doctrine as applied to § 212(1) and where preparation to find an income-producing

Air Jamaica, Ltd. v. STATE, DEPT. OF REV.

374 So. 2d 575

District Court of Appeal of Florida | Filed: Aug 7, 1979 | Docket: 696082

Cited 7 times | Published

foreign countries. The assessment is pursuant to Section 212.01 et seq., Florida Statutes (1977). We affirm

Gay v. Ogilvie

47 So. 2d 525

Supreme Court of Florida | Filed: Jul 28, 1950 | Docket: 1384118

Cited 6 times | Published

provisions of the Florida Revenue Act of 1949, F.S.A. § 212.01 et seq., under which the Comptroller has collected

Batchelor-Robjohns v. United States

788 F.3d 1280, 2015 WL 3514674

Court of Appeals for the Eleventh Circuit | Filed: Jun 5, 2015 | Docket: 65883494

Cited 5 times | Published

production or collection of income.” 26 U.S.C. § 212(1). In this Circuit, however, “ § 162(a) and 212

Thompson v. Intercounty Tel. & Tel. Co.

62 So. 2d 16, 1952 Fla. LEXIS 1862

Supreme Court of Florida | Filed: Dec 19, 1952 | Docket: 1251770

Cited 5 times | Published

Laws of Florida, Acts of 1949, Ex.Sess., F.S.A. § 212.01 et seq. In the order it was determined, first

Henderson v. Gay

49 So. 2d 325

Supreme Court of Florida | Filed: Dec 15, 1950 | Docket: 1451061

Cited 3 times | Published

Chapter 26319, Laws of Florida, Acts of 1949, F.S.A. § 212.01 et seq., and to recover taxes already paid under

Alachua County v. Expedia, Inc.

110 So. 3d 941, 2013 WL 709561, 2013 Fla. App. LEXIS 3202

District Court of Appeal of Florida | Filed: Feb 28, 2013 | Docket: 60230525

Cited 1 times | Published

the “Florida Revenue Act of 1949” codified at section 212.01, et. seq., Florida Statutes. Section 212.03(l)(a)

Griswald v. State ex rel. Barrow

119 So. 2d 428, 1960 Fla. App. LEXIS 2468

District Court of Appeal of Florida | Filed: Apr 12, 1960 | Docket: 60194651

Cited 1 times | Published

Ch. 26319. General Laws of Florida 1949, F.S.A. § 212.01 et seq. . See. 212.04, F.S., F.S.A. . Sec

Green v. Panama City Housing Authority

115 So. 2d 560

Supreme Court of Florida | Filed: Nov 13, 1959 | Docket: 60193608

Cited 1 times | Published

Legislature of 1949 at its Special Session [F.S.A. § 212.01 et seq.] is not a property tax, but is a privilege

Knott v. State

198 So. 3d 768, 2016 Fla. App. LEXIS 3029, 2016 WL 801143

District Court of Appeal of Florida | Filed: Mar 2, 2016 | Docket: 3040727

Published

Florida Criminal Code and has its origins in section .212.1 of the Model Penal Code. See ch

Anne (Sandy) Batchelor-Robjohns v. United States

788 F.3d 1280, 2015 U.S. App. LEXIS 9366, 115 A.F.T.R.2d (RIA) 2060

Court of Appeals for the Eleventh Circuit | Filed: Jun 5, 2015 | Docket: 2662306

Published

production or collection of income.” 26 U.S.C. § 212(1). In this Circuit, however, “ § 162(a) and 212

Graham v. State

169 So. 3d 123, 2015 Fla. App. LEXIS 3400, 2015 WL 1044221

District Court of Appeal of Florida | Filed: Mar 11, 2015 | Docket: 2640562

Published

part: American Law Institute Model Penal Code § 212.1. Kidnapping A person is guilty of kidnapping if

Kirk v. Western Contracting Corp.

216 So. 2d 503, 1968 Fla. App. LEXIS 4725

District Court of Appeal of Florida | Filed: Dec 5, 1968 | Docket: 64507613

Published

Legislature of 1949 at its Special Session [F.S.A. § 212.01 et seq.] is not a property tax, but is a privilege

Paramount-Gulf Theatres, Inc. v. City of Pensacola

62 So. 2d 431, 1951 Fla. LEXIS 1796

Supreme Court of Florida | Filed: Dec 14, 1951 | Docket: 64483898

Published

of Florida, Extraordinary Session 1949, F.S.A. § 212.01 et seq., which latter act is the Sales Tax Act