The 2023 Florida Statutes (including Special Session C)
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. . . [A slot machine is not a "coin-operated amusement machine" as defined in § 212.02(24), Fla. . . . Instruct on § 212.02(24), Fla. Stat. or § 849.161 546.10,Fla. Stat. as applicable. . . .
. . . . § 212.02(16) (ECF No. 135-17). . . . Stat. § 212.02(16). . . .
. . . A slot machine is not a "coin-operated amusement machine" as defined in s. 212.02(24) or an amusement . . .
. . . .” § 212.02(12), Fla. Stat. (2014). . . .
. . . [A slot machine is not a “coin-operated amusement machine” as defined in § 212.02(24), Fla. . . . Instruct on § 212.02(2⅛), Fla. Stat. or § 8^9.161, Fla. Stat. as applicable. . . .
. . . See § 212.02(10)(c), Fla. Stat. (2001). . . .
. . . .” § 212.02(12). . . . .
. . . material used, labor or service costs, or transportation charges, notwithstanding the provisions of s. 212.02 . . . The term “cost” as used in subsection (2) means “cost price” as defined in section 212.02(4), Florida . . . Section 212.02(4) defines “cost price” to mean “the actual cost of articles of tangible personal property . . . perceptible to the senses, including electric power or energy, boats, motor vehicles, and mobile homes-” § 212.02 . . . that it does not include the sale at retail of that property in the regular course of business....” § 212.02 . . .
. . . .” § 212.02(20), Fla. Stat. (1997). . . . II of the State Constitution,” § 212.02(8), Fla. Stat. (1997). . . .
. . . agreements occurred in Florida, and the slot machines were used in Florida, as “use” is defined by section 212.02 . . .
. . . See § 212.02(29), Fla. Stat. (1998 Supp.); § 585.01(13), Fla. Stat. (1997); § 588.13(1), Fla. . . .
. . . Section 212.02(12), Fla. . . . Section 212.02(2), Fla. . . . Section 212.02(12), Fla. Stat. . . . Pursuant to Section 212.02(2) 'business' includes activities engaged in with the object of public benefit . . .
. . . The word “use” is defined in section 212.02(20), Florida Statutes as including “the exercise of any right . . . being used only when gambling takes place, is contrary to the broad definition of “use” in section 212.02 . . . sale, for the purpose of the tax mandated by section 212.05, Florida Statutes, is defined in section 212.02 . . . Section 212.02(10)(g), Florida Statutes (1997) defines “lease” as “the leasing or rental of tangible . . .
. . . . § 212.02(16), Fla. . . .
. . . (c) The rental of facilities, as defined in s. 212.02(10)© [defining trailer camp, mobile home park, . . .
. . . Section 212.02(16), Florida Statutes (1997) defines “sales price,” in part, as the “total amount paid . . .
. . . one of these “tests,” the trial court simply, and properly, applied the pertinent statute, section 212.02 . . . Section 212.02(2), Florida Statutes (1983), defines “sale” as including “[a]ny transfer of title or possession . . . Most importantly, section 212.02(4) defines “sales price” in pertinent part as follows: [TJhe total amount . . . Returning to section 212.02(4), the “services that are a part of the sale” language in the definition . . .
. . . Section 212.02(4) defines “cost price” as follows: “Cost price” means the actual cost of articles of . . . Section 212.02(16) provides: Sales price means the total amount paid for tangible personal property, . . . Pursuant to section 212.02(4), “cost price” includes the cost of such services necessary to produce the . . . The Department relies heavily on section 212.02(4) which provides that the cost price is the "actual . . .
. . . .” § 212.02(28), Fla. Stat. (1987). . . . “Use” also means the consumption or enjoyment of the benefit of services. § 212.02(27), Fla. . . . or any tangible personal property which does not accompany the product to the ultimate consumer. § 212.02 . . . These statutes defining “use tax” and “use,” particularly section 212.02(19)(b), evidence the Legislature . . .
. . . . § 212.02(20), Fla. Stat. (Supp.l996)(emphasis added). . . .
. . . . § 212.02(10)©, Fla. Stat. . . . The term “business” is also defined in section 212.02: “Business” means any activity engaged in by any . . . him, with the object of private or public gain, benefit, or advantage, either direct or indirect. § 212.02 . . . , 641 So.2d 158 (Fla. 1st DCA 1994), in the context of renting real property: Nothing in subsection 212.02 . . . were in the business of granting a license was not a clearly erroneous interpretation of subsection 212.02 . . .
. . . found that “[t]he lease or rental of the vehicles in question is a taxable transaction under Section 212.02 . . . From the definitions in section 212.02, it is clear that reference in chapter 212 to “retail sale” or . . .
. . . declaration under section 120.565, Florida Statutes (1993), concerning the impact of sections 212.05 and 212.02 . . . In its Declaratory Statement, the Department interpreted section 212.02(10)(g), Florida Statutes (1993 . . . “Use” is defined in section 212.02(21), Florida Statutes (1993), as follows: ‘Use’ means and includes . . .
. . . Noting the definition of “use” in section 212.02(21), it concluded that the facts “establish that Petitioner . . .
. . . After the substantive amendment to section 212.02(1), DOR adopted rule 12A-1.005(5)(d)l.b., which provides . . .
. . . The term “business” is defined in subsection 212.02(2), Florida Statutes (1993), as “any activity engaged . . . Nothing in subsection 212.02(2) Florida Statutes (1989), suggests that the term “business” is limited . . .
. . . Section 212.02(15)(a), Florida Statutes (1991), defines “[rjetail sale” and “sale at retail” as “a sale . . .
. . . § 213.34, Fla.Stat. (1989); see also § 212.0505, Fla.Stat. (1987) (dealing with sale of drugs); §§ 212.02 . . .
. . . subscribers constitutes a “sale” of “tangible personal property” within the definitions provided by Section 212.02 . . . property” in connection with “services,” and thus, relying upon the definition of “sales price” in Section 212.02 . . .
. . . three items, claiming that these charges are for “services that are a part of a sale” citing section 212.02 . . . Section 212.02(16)(a), Florida Statutes, defines "sale” as including a lease or rental. . . . .
. . . The compaction equipment to be used was to meet the requirements of Section 212.02. . . .
. . . We hold that the transportation charges in question were incident to a “sale,” defined under Section 212.02 . . . Therefore, pursuant to Section 212.02(2)(a), Florida Statutes, and Rules 12A-1.045 and 12A-1.016, Florida . . . This statutory definition has remained unchanged and is currently Section 212.02(16)(a), Florida Statutes . . .
. . . disputed that magazines are within the definition of tangible personal property set forth in section 212.02 . . .
. . . See e.g., sections 212.02(9) and 212.02(12), Florida Statutes (1984). . . . See sections 212.02(9); 212.02(12); 212.05(l)(b), Florida Statutes (1985). . . .
. . . Section 212.02(4), Florida Statutes, defines “sales price” to mean the total amount paid for tangible . . .
. . . See sections 212.02(7) and (8), 212.05, and 212.06, Florida Statutes (1983); see also, Department of . . .
. . . Indeed, section 212.02(22) of the act specifically incorporates by reference the SIC manual in defining . . . (amending § 212.02(21), Fla.Stat.) . . . supplies used, labor costs, service costs, or transportation charges notwithstanding the provisions of s. 212.02 . . .
. . . Section 212.02(8), Florida Statutes (1983) provides: “Use” means and includes the exercise of any right . . . personal property incident to the ownership thereof,” constituting “use” in Florida pursuant to section 212.02 . . .
. . . boat in Florida waters for more than two months constitute a “storage,” which according to Sections 212.02 . . . (7) and 212.02(13), Florida Statutes (1983), is a taxable transaction in itself under Chapter 212. . . . Section 212.02(8), Florida Statutes (1983) in pertinent part provides: (8) “Use" means and includes the . . . Section 212.02(7), Florida Statutes (1983) provides: (7) "Storage" means and includes any keeping or . . . Section 212.02(13), Florida Statutes (1983) provides: (13) The term "use tax” referred to in this chapter . . .
. . . Plaintiff’s complaint refers to the definition of “business” as set forth in F.S. 212.02(9) in support . . .
. . . S. 212.02(7) and (8), which provide: (7) “Storage” means and includes any keeping or retention in this . . .
. . . .” § 212.02(2)(a). . . . .” § 212.02(3)(a). . . . point when “a sale [is made] to a consumer or any person for any purpose other than for resale.” § 212.02 . . .
. . . The term “business” in Section 212.03(1) is defined by Section 212.02(9) as follows: (9) “Business . . . . The term “rental” and “lease” is defined by Section 212.02(6), F.S. as follows: (6) “Lease”, “let”, or . . . and real property, the same being defined as follows: The term “roominghouse” is defined by Section 212.02 . . . whether you call it a hotel, apartment house, or roominghouse; that a motel (not listed in Section 212.02 . . . Section 212.02(6)(d) defines rooms to include the parlor, the dining room, the kitchen, and other rooms . . .
. . . Cost price is defined in Section 212.02(5) as actual cost without deductions for materials used. . . .
. . . . § 212.02(2)(a), Fla.Stat. . . . promulgated rule 12A-1.38, Florida Administrative Code, to implement the resale provisions of section 212.02 . . .
. . . find no evidence of any consideration paid for the asphalt so as to constitute a sale as defined by § 212.02 . . .
. . . “Use” is defined in Section 212.02(8) of the same statutory scheme as “the exercise of any right or power . . . Although we are bound by the rather broad definition of “use” contained within Section 212.02(8), I am . . . products constituted a “consumption” rather than a “use” of such products as broadly defined by Section 212.02 . . . The hearing officer nonetheless determined that the definition of “use” in Section 212.02(8) was broad . . . Section 212.02(8) defines the term “use” to mean and include “the exercise of any right or power over . . .
. . . determine what is meant by a person engaging in business we look to the definition of said term in Section 212.02 . . .
. . . rental and therefore constituted a “resale” to its customers under the definition of “sale,” Section 212.02 . . . A taxable “retail sale” is defined in Section 212.02(3)(a) as “a sale to a consumer or to any person . . . Section 212.02(2)(a) defines “sale” as: (a) Any transfer of title or possession, or both, exchange, barter . . .
. . . . §§ 212.02(1), 212.06, Fla.Stat. (1977). . . .
. . . See, Section 212.02(3)(a), Florida Statutes (1977), providing that a resale must be in strict compliance . . .
. . . A retail sale under Florida law is defined in Section 212.02(3)(a), Florida Statutes (1977): “ ‘Retail . . .
. . . In addition, the State points out that Section 212.02(12) defines “tangible personal property.” . . . For the exercise of said privilege a tax is levied on each taxable transaction or incident . . ” . “212.02 . . .
. . . Sections 212.02(3)(a); 212.05, Florida Statutes (1975). . . .
. . . Section 212.02(4) defines the term “sales price” upon which the tax is to be paid as: “. . . the total . . .
. . . consumption” of the items outside the territorial waters of the' state of Florida, pursuant to Section 212.02 . . .
. . . See Fed.R.App.P. 3(a); 9 Moore’s Federal Practice ¶ 212.02. . . .
. . . Under Section 212.02, Definitions, the term “storage” is defined as “any keeping or retention in this . . . (Section 212.02(7)). . . . In subsection 212.02(8) the term “use” is declared to mean and to include “the exercise of any right . . . its ownership thereof within the meaning of the term “use” as set forth in Subsection(8) of Section 212.02 . . .
. . . Section 212.02(a) and (c), Florida Statutes, F.S.A., clearly indicates that it was the intention of the . . . Section 212.02(a) defines sales as “Any transfer of title or possession ... of tangible personal property . . . Section 212.02(c) defines sales as including “The producing, fabricating, processing, printing or imprinting . . .
. . . above is an admissions charge under Section 212.04, Florida Statutes, as further defined by Section 212.02 . . . Section 212.02(16), Florida Statutes, F. . . .
. . . be due and payable, according to the brackets set forth in § 212.12(10) $ * * " Florida Statutes § 212.02 . . . immediately dissipated in fabricating, converting or processing as contemplated by Florida Statutes § 212.02 . . . transactions or events to exclude the purchase of the fuel described herein under Florida Statutes § 212.02 . . .
. . . In 1968, Section 212.02, Florida Statutes, F.S.A., was amended by Chapter 68-119, Florida Statutes. . . . Subsection (9) of said Section 212.02, as so amended, with language added in 1968 underscored, states . . .
. . . . § 212.02(9), F.S.A. . F.S. § 212.03(1) (b), F.S.A. . . .
. . . trespass are actionable under the Tort Claims Act can be found in Jayson, Handling Federal Tort Claims, § 212.02 . . .
. . . The ‘sale’, as used in said Ch. 212, F.S., is defined in subsection (2) of Sec. 212.02, F.S., as meaning . . . security for the payment of the price, shall be deemed a sale. * * * ’ “In subsection (4) of said Sec. 212.02 . . . * * “When we take into consideration the definitions of sale, retail sale, etc., contained in Sec. 212.02 . . .
. . . Their argument here is that the word “sales” is under Section 212.02(2), Fla.Stat., F.S.A., defined to . . . In this case the District Court of Appeal held that Section 212.02(9), Fla. . . . In view of the particular wording of Section 212.02(9), as italicized above, it is clear that the Legislature . . .
. . . inquiry is whether or not The Surf Club is an organization “doing business” under the provisions of § 212.02 . . . person, * * * with the object of gain, benefit, or advantage, either direct or indirect. * * * « § 212.02 . . . certainly is a benefit to the members of the club and is a unit within the definition of “person” under § 212.02 . . . Therefore, The Surf Club, coming within the definition of “doing business”, § 212.02 (9), and not being . . . renting, leasing or letting any living quarters” to its transient or permanent guests, as defined in §§ 212.02 . . .
. . . transfer for consideration of these products or “renderings” constitutes a sale as defined in the Act, § 212.02 . . . Section 212.02(4) provides that sale price includes services “that are a part of the sale, valued in . . .
. . . owner who makes a sale which is “occasional and isolated” qualifies for an exemption under Section 212.02 . . . Thus the definition of “sale” contained in Section 212.02(2) (a), supra, is controlling in determining . . . Section 212.02(9), Fla.Stat., F.S.A. “ ‘Business’ includes any activity engaged in by any person, or . . . Section 212.02(2) Fla.Stat., F.S.A. “ ‘Sale’ means (a) any transfer of title or possession, or both, . . . Section 212.02, Fla.Stat., F.S.A. begins as follows: “Definitions. . . .
. . . Section 212.02(3) (a), Florida Statutes, F.S.A., provides: “ ‘Retail sale’ or a ‘sale at retail’ means . . .
. . . the object of gain, benefit, or advantage, either direct or indirect, within the meaning of section 212.02 . . . The plaintiff is not and has not been a “retailer”, within the meaning of section 212.02 (10), Florida . . . not and has not supplied any accommodations to any guests or tenants within the meaning of section 212.02 . . .
. . . . § 212.02(9), F.S.A. . Article V, Section 4(2), Florida Constitution, F.S.A. . . . .
. . . . § 212.02(5), F.S.A. which defines “cost price”, and upon Comptroller’s Rule 51(3) whereunder a firm . . . “Cost price”, which is the basis for the use tax (F.S. § 212.02(5), F.S.A.), is defined in the Act as . . .
. . . By the terms of the statute which was in effect during the period the tax was assessed, Sec. 212.02(2 . . . transaction would have constituted a “retail sale” or “sale at retail” under the provisions of Sec. 212.02 . . . (3) (a) and Sec. 212.02(3), (b), F.S.A. then existing. . . . A., the construction which we place on Sec. 212.02(5) and Sec. 212.05(2), F.S.A., and a consideration . . . Under Section 212.02(5), the 3% Use Tax is imposed upon the entire cost of bringing a piece of property . . .
. . . . § 212.02, F.S.A., (emphasis supplied) . Gaulden v. Kirk, Fla.1950, 47 So.2d 567. . Gaulden v. . . .
. . . rule, however, we must bear in mind that paragraph (1) is a direct quotation from the statute, section 212.02 . . . Therefore, we find section 212.02 (Bb) incorporated in the statute. . . .
. . . from Scripto, Inc. was a purchase for resale within the definition of a “retail sale” under Section 212.02 . . .
. . . Admittedly, the particular provision of the statute exempting such sales, Sec. 212.02(9), Fla.Stat.1951 . . .
. . . cargo type planes into executive type passenger airplanes are among those things exempted by Section 212.02 . . .
. . . Sec. 212.02(2). . . . This transfer of possession is a retail sale in accordance with Sec. 212.02(3) (a) which defines such . . . personal property in that they may be seen, weighed, measured, felt or touched, as required by Sec. 212.02 . . . Sec. 212.02(3) (a) describes a retail sale as one where the sale was for any purpose, other than for . . .
. . . 21, 1933, the Rogers paid $67,000 toward the purchase price of said property and escrow expenses of $212.02 . . .
. . . purchase price of the property they also paid, prior to April 21, 1933, escrow expenses in the amount of $212.02 . . . , or a total of $67,-212.02. . . .