The 2022 Florida Statutes (including 2022 Special Session A and 2023 Special Session B)
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Courts in Florida have routinely found that insureds are reasonably likely to need to incur title transfer fees in replacing a vehicle, and, therefore, title transfer fees are included in the replacement cost under similar insurance policies. See e.g. Sos , 396 F. Supp. 3d at 1081. In Sos v. State Farm Mut. Auto. Ins. Co. , the court reasoned that "Florida law imposes mandatory sales tax and title transfer fees for the replacement of all vehicles, whether leased or owned. Fla. Stat. § 212.05 (sales tax); § 319.34 (title transfer fee). As such, these taxes and fees are necessarily included in the replacement cost of a total loss vehicle." Sos , 396 F. Supp. 3d at 1080.
Every motor vehicle purchased in Florida is taxed at a 6% state sales tax rate plus applicable local taxes. Fla. Stat. § 212.05. A finding of a 6 % state sales tax rate plus applicable local taxes comports with the sales tax damages courts have found in similar cases. Sos , 396 F. Supp. 3d at 1081 ; Roth v. GEICO Gen. Ins. Co. , No. 16-62942-CIV, 2018 WL 3412852, at *5 (S.D. Fla. June 14, 2018), vacated, No. 16-62942-CIV-WPD, 2020 WL 5507208 (S.D. Fla. Aug. 27, 2020).
The Court must now determine the amount of taxes and fees due on a total loss claim for a leased vehicle. Every motor vehicle purchased or leased in Florida is taxed at a 6 percent state sales tax rate plus applicable local taxes. Fla. Stat. § 212.05. However, Florida law imposes different amounts of title transfer fees depending on whether the vehicle is owned or leased. Fla. Stat. § 319.34. Florida's motor vehicle department charges a $70 fee for owned vehicles and a $49 fee for leased vehicles. Id. Both owned and leased vehicles are further assessed a $1 fee for the issuance of original or duplicate certificate, and a $4.25 fee for the application for issuance or transfer of certificate of title. Id. Thus, an owned vehicle is subject to a minimum of $75.25 for title transfer fees, while a leased vehicle is subject to a $54.25 fee. Id.
Section 212.05, Florida Statutes (2012), provides in pertinent part that “every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making mail order sales, ...” The statute further provides that “[f]or the exercise of such privilege, a tax is levied on each taxable transaction or incident. ” § 212.05(1), Fla. Stat. (2012) (emphasis added). Thus, the administrative law judge and the Department are correct that the statute does not place a tax on the items sold, but on the sales transaction itself. Subsection (1)(l ) then makes clear that “[f]lorists located in this state are liable for sales tax on sales to retail customers regardless of where or by whom the items are to be delivered.” § 212.05(1)(l ), Fla. Stat. (2012) We turn first to the issue of whether section 212.05(1)(l ) violates the dormant Commerce Clause as applied to American Business's internet sales of flowers, gift baskets, and other tangible personal property. The Dormant Commerce Clause
Finally, we observe that Florida also levies a sales tax on electricity, the legal incidence of which falls on the purchaser of electricity. Fla. Stat. § 212.05(1)(e)(1)(c); seeFla. Stat. § 203.01(1)(a)(3); id.§ 212.06(3)(a). While separate gross-receipts and sales taxes do not necessarily indicate that the taxes have separate legal incidences, given the traditional usage of those terms and the structure of Florida's tax code, we find the separate taxes more indicative of an intent to impose the legal incidence of the Utility Tax on the utility rather than to place both taxes on the consumer.
Before 2001, Florida's sales tax on television services was six percent for all subscribers regardless of whether the provider was a cable or satellite company. § 212.05, Fla. Stat. (1999). Cable companies were required to pay franchise fees or rent to local governments in order to use the local rights-of-way for their ground-based networks. However, in 2001, the Florida Legislature passed the Communications Services Tax Simplification Law ("the CST"), which imposed a differential tax rate for cable and satellite services. § 202.12(1), Fla. Stat. (2001) (taxing cable service at 6.8 percent and satellite service at 10.8 percent). Currently, cable service is taxed at a rate of 6.65 percent, and satellite service is taxed at a rate of 10.8 percent. § 202.12(1), Fla. Stat. (2014). It is this difference in taxation rates that the satellite companies allege violates the dormant Commerce Clause.
In upholding the assessment of the sales tax, the department relied on section 212.05(1)( l ), Florida Statutes (2012), and Florida Administrative Code Rule 12A–1.047(1). Section 212.05(1)( l ) states:
We begin with a discussion of Florida's sales and use taxes. The sales tax is imposed when property is “sold at retail in this state.” § 212.05( 1)(a), Fla. Stat. (2011). In contrast, the use tax is triggered when property is “not sold, but is used, consumed, distributed, or stored for use or consumption in this state.” § 212.05( 1)(b). “The use tax was developed as a device to complement the sales tax in order to prevent evasion of the payment of the sales tax by the completion of purchases in a non-taxing state and shipment by interstate commerce into a taxing forum.” Scripto, Inc. v. Carson, 105 So.2d 775, 779 (Fla.1958). Accordingly, sales and use taxes are complementary and, when applied, result in one instance of taxation on tangible personal property, either at the point of sale or at the subsequent time of use. The “anti-pyramiding” principle is codified in several provisions of Florida's sales and use taxes statute. See§§ 212.06(4) & 212.12(12), Fla. Stat. (2011). Specifically, section 212.06(4), provides that “there shall be no duplication” of the sales and use taxes. In addition, section 212.12(12) provides that it is the Legislature's intent that…
We begin with a discussion of Florida's sales and use taxes. The sales tax is imposed when property is "sold at retail in this state." § 212.05( 1)(a), Fla. Stat. (2011). In contrast, the use tax is triggered when property is "not sold, but is used, consumed, distributed, or stored for use or consumption in this state." § 212.05( 1)(b). "The use tax was developed as a device to complement the sales tax in order to prevent evasion of the payment of the sales tax by the completion of purchases in a non-taxing state and shipment by interstate commerce into a taxing forum." Scripto, Inc. v. Carson, 105 So. 2d 775, 779 (Fla. 1958). Accordingly, sales and use taxes are complementary and, when applied, result in one instance of taxation on tangible personal property, either at the point of sale or at the subsequent time of use. The "anti-pyramiding" principle is codified in several provisions of Florida's sales and use taxes statute. See §§ 212.06(4) & 212.12(12), Fla. Stat. (2011). Specifically, section 212.06(4), provides that "there shall be no duplication" of the sales and use taxes. In addition, section 212.12(12) provides that it is the Legislature's intent that…
On July 1, 1987, the legislature enacted an excise tax on the sale of services and a complementary excise tax on the use of services in Florida. See § 212.059, Fla. Stat. (1987). Effective January 1, 1988, however, the legislature repealed section 212.059. See Ch. 87-548, § 37, at 51, Laws of Fla. Subsequently, the only services that appear to be taxable in Florida include detective, burglary, and other protection services and non-residential cleaning and pest control services. See §§ 212.05( l (i)1.a. 212.05( l)(i)1.b., Fla. Stat. (2001-2003).
. . . Because the district court expressly declared invalid a state statute, section 212.05(1)(/,), Florida . . . For. the reasons we explain, we-quash the decision of the Fourth District > and hold section 212.05(1 . . . The tax- assessment was issued by the Department to American Business pursuant to section 212.05(1)(Z . . . The order concluded that the tax required by section 212.05 is a tax on the privilege of engaging in . . . Section 212.05, Florida Statutes (2012), provides in pertinent part that “evfery person is exercising . . .
. . . . § 212.05 (“It is hereby declared to be the legislative intent that every person is exercising a taxable . . . Stat. § 212.05(l)(e)(l)(c); see Fla. Stat. § 203.01(l)(a)(3); id. § 212.06(3)(a). . . .
. . . plants, and other such items of tangible personal property were subject to sales tax pursuant to section 212.05 . . . In upholding the assessment of the sales tax, the department relied on section 212.05(1)(l), Florida . . . Section 212.05(1)(l) states: Florists located in this state are liable for sales tax on sales to retail . . . Taxes on prepaid calling arrangements are governed by section 212.05(1)(e), Florida Statutes (2012). . . .
. . . .” § 212.05(l)(a), Fla. Stat. (2011). . . . .” § 212.05(l)(b). . . .
. . . See §§ 212.05(Z)(i)l.a. & 212.05(Z)(i)l.b., Fla. Stat. (2001-2003). ' . . .
. . . was engaged in foreign commerce for which it could not be subject to Florida tax pursuant to section 212.05 . . . ratio determines the portion of the vessel’s taxable activity which is subject to Florida’s use tax. § 212.05 . . . waters during New Sea Escape’s cruises to nowhere could not be taxed as “Florida mileage” under section 212.05 . . .
. . . .” § 212.05(l)(a)l.a. . . .
. . . Pursuant to section 212.05 of the Florida Statutes, the Florida Department of Revenue (DOR) assessed . . . and New Sea Escape’s Commerce Clause Challenge Florida’s sales and use tax statute, found in section 212.05 . . . tangible personal property as defined herein and who leases or rents such property within the state.” § 212.05 . . . Section 212.05 provides that sales or use taxes can be assessed against “every person ... who engages . . . who stores for use or consumption in this state any item or article of tangible personal property.” § 212.05 . . .
. . . In this case, the DOR has not taken any action to enforce section 212.05, Florida Statutes, or section . . .
. . . See, e.g., §§ 212.05(l)(i), Fla. . . .
. . . engaged in foreign commerce for which Deerbrooke would not be subject to Florida tax pursuant to section 212.05 . . . tangible personal property as defined herein and who leases or rents such property within the state. § 212.05 . . . ratio determines the portion of the vessel’s taxable activity which is subject to Florida’s use tax. § 212.05 . . . . granted, 845 So.2d 889 (Fla.2003), we recognized that the purpose of the tax according to section 212.05 . . . waters during New Sea Escape’s cruises to nowhere could not be taxed as “Florida mileage” under section 212.05 . . .
. . . tax, as well as penalties and interest, on oral slot machine license agreements, pursuant to section 212.05 . . . See § 212.05, Fla. Stat. (1999). The trial court properly rejected this argument. . . .
. . . which were assessed for a period from September 1, 1996 to April 30, 1998, are authorized by section 212.05 . . . In addition, section 212.05, the basis for the tax in the first place, contains the words “in the state . . . ” several times: Section 212.05 Sales, Storage, Use Tax — It is hereby declared to be the legislative . . . The gambling does not occur “within the state” as provided in section 212.05. . . . Section 212.05 levies a tax on tangible property stored “for use or consumption in this state.” . . .
. . . They alleged that a careful reading of section 212.05(l)(e), Florida Statutes (Supp.1994), revealed that . . .
. . . the total amount of $72, 270.84 on the sale of food from his vending machines in accord with section 212.05 . . .
. . . . § 212.05(1), Fla.Stat. (1997). . . .
. . . Section 212.05(l)(a)l.a., Florida Statutes (1983), provides that the sale of tangible personal property . . . The trial court entered final summary judgment in favor of the vendor holding that section 212.05, Florida . . .
. . . The ALJ's finding that Ware earns an average of $6,450 a month equates to approximately $212.05 a day . . .
. . . The Department relies on section 212.05 Florida Statutes (1997), which provides: It is hereby declared . . . It has not been pointed out how Ocala Breeders’ comes under the other provisions of section 212.05. . . . Even assuming Ocala Breeders’ comes within the purview of section 212.05, we are not convinced that the . . . The State of Florida imposes a tax on tangible personal property as follows: 212.05 Sales, storage, use . . . Subsection 212.05(l)(a) imposes a sales tax: 1. a. . . . Subsection 212.05(l)(b) imposes a use tax: At the rate of 6 percent of the cost price of each item or . . .
. . . . §§ 212.08(7)(w), 212.05(1)(i) (Supp. 1988). . . .
. . . Section 212.05(l)(b), Florida Statutes (1987), provides: [A] tax is levied on each taxable transaction . . . The tax rate in section 212.05(1)(b) was increased to 6 percent effective February 1, 1988. . . .
. . . . § 212.05(l)(i), Fla. Stat. (1987). . . . The retail sale of magazines remained subject to sales tax under section 212.05(l)(i), Florida Statutes . . .
. . . Florida has a six percent tax with no maximum, see sections 212.05 and 212.06, Florida Statutes. . . . due for “nonpayment of Florida sales/use tax on purchase of motor vehicles” as provided in sections 212.05 . . . A careful examination of sections 212.05, 212.06, 212.07, and 212.18(3), as well as the documents in . . .
. . . for a declaration under section 120.565, Florida Statutes (1993), concerning the impact of sections 212.05 . . . See § 212.05(l)(e)l.b, Fla. Stat. (1993). . . . transfer of title” in order to determine whether WSLG’s business was subject to tax pursuant to section 212.05 . . .
. . . Bandit” to its own use and was therefore responsible for payment of the statutory use tax under section 212.05 . . . registration under Chapter 327, intended to provide an exemption from a tax expressly imposed under sections 212.05 . . .
. . . assesses a six percent sales tax on the price of tangible personal property sold at retail, see section 212.05 . . . See § 212.05(l)(b). . . .
. . . Section 212.05(l)(a)l.a., Florida Statutes (1991), reads: It is hereby declared to be the legislative . . . Appellants argue that the imposition of this tax in addition to that levied pursuant to section 212.05 . . . is imposed upon the privilege of selling tangible personal property at retail, pursuant to section 212.05 . . .
. . . Fla.Stat. (1989); see also § 212.0505, Fla.Stat. (1987) (dealing with sale of drugs); §§ 212.02(14), 212.05 . . .
. . . The Court is persuaded, on the undisputed facts, that Section 212.05, Florida Statutes, does not subject . . .
. . . The trial court entered summary final judgment in favor of the vendor holding that section 212.05, Florida . . . while incidental to the “sale”, are not part of the “sales price” and are not taxable under section 212.05 . . .
. . . Section 212.05(l)(a), Florida Statutes (1987), levies a tax on “the sales price of each item or article . . . Section 212.05(l)(i) specifically states that sales of magazines are taxable transactions. . . . Section 212.05(l)(i), Florida Statutes (Supp. 1988), provides in pertinent part: (1) ... . . .
. . . 28-89 276.80 2,719.22 215.00 8-28-89 277.59 2,814.00 230.00 9-28-89 575.05 3,152.60 245.00 10-28-89 212.05 . . .
. . . Section 212.05, Florida Statutes, states: (1) For the exercise of such privilege, a tax is levied on . . . The recommended order quotes Section 212.05, Florida Statutes (1985), which provides for a five-percent . . . transaction and were therefore taxable pursuant to Rule 12A-1.071, Florida Administrative Code, and Sections 212.05 . . . Section 212.05, Florida Statutes, was amended in 1986 and in 1987, but remains unchanged as to the issue . . .
. . . . §§ 212.05(1)0, .06(9), .08(7)(w), Fla.Stat. (1987 & Supp.1988). . . . Section 212.05(1)0, Florida Statutes (Supp.1988), provides: (1) ... . . . Section 212.05(l)(i), Florida Statutes (1987), may be considered superfluous. . . . (l)(a) without regard to section 212.05(l)(i). . . . Section 212.05(l)(i), however, reinforces the legislative intent expressed in section 212.05(l)(a) that . . .
. . . of cars to Government employees was the rental of tangible personal property within the meaning of § 212.05 . . .
. . . October 23, 1986: Count Six charged Alii, Aderemi and others with possession with intent to distribute 212.05 . . .
. . . Jayson, Handling Federal Tort Claims § 212.05, at 9-32 (1988); cf. Elledge v. . . .
. . . . §212.05(l)(e) (Supp. 1988); Haw. Rev. Stat. §237-13(6) (Supp. 1987); Minn. . . .
. . . See sections 212.02(9); 212.02(12); 212.05(l)(b), Florida Statutes (1985). . . . See section 212.05(l)(a)l, Florida Statutes (1984). . . .
. . . Swan Enter., Inc., 506 So.2d 455 (Fla. 1st DCA), rev. denied, 513 So.2d 1061 (Fla.1987); §§ 212.05(l) . . .
. . . They contend the assessment of the use tax and 100 percent penalty under section 212.05(l)(a)2, Florida . . . sale appellant Miller executed an affidavit of removal of the vessel from Florida pursuant to section 212.05 . . . Appellants point out that the form merely cites to section 212.05 and states that the purchaser has “ . . . Section 212.05(l)(a)2, Florida Statutes (1985), states that the penalty equal to the use tax provided . . . Nothing in section 212.05(l)(a)2 indicates that the 100 percent penalty is only in lieu of the fraud . . .
. . . As brief background, section 212.05, Florida Statutes, declares it to be the legislative intent that . . . Section 212.05(l)(a)l.a., Florida Statutes, states that for the exercise of such privilege, a tax is . . .
. . . See sections 212.02(7) and (8), 212.05, and 212.06, Florida Statutes (1983); see also, Department of . . . Inc., 506 So.2d 455 (Fla. 1st DCA 1987), are inapposite as they involved the application of section 212.05 . . .
. . . Swan Enters., Inc., 506 So.2d 455 (Fla. 1st DCA 1987); § 212.05, Fla.Stat. (1985). . . .
. . . From Removal From the State of Florida by the Purchaser” in order to claim an exemption under section 212.05 . . . According to section 212.05(1)(a)2, a sales tax exemption applies where a vessel departs Florida waters . . . The sale of the yacht to Swan was exempt from sales tax, as in this case, under section 212.05(1)(a)2 . . . The trial court held for Swan, finding it to be exempt from taxation under section 212.05(1)(a)2. . . . United fulfilled, as did Swan, the requirements for the sales tax exemption in section 212.05(1)(a)2, . . .
. . . use tax assessment invalid, and further contends that: 1) the trial court’s interpretation of Section 212.05 . . . The sale was exempted from Florida’s sales tax under Section 212.05(l)(a)2, Florida Statutes (1983), . . . We find persuasive the Department’s argument that the trial court’s application of Section 212.05(l)( . . . The trial court based its ruling that the tax was invalid pursuant to Section 212.05(l)(a)2, Florida . . . In pertinent part Section 212.05, Florida Statutes (1983) provides: Section 212.05 Sales storage, use . . .
. . . removed from Florida within 10 days of its repair or alteration in compliance with Florida Statute 212.05 . . . S. 212.05 engaged in the “business” of selling . . . property ... in this state. . . . Plaintiff contends that under the wording of Florida Statute 212.05(1)(a)1.b. . . . However, as pointed out by the State in its brief Florida Statute 212.05 is also a tax exemption statute . . . S. 212.05. . . .
. . . of the boat to Plaintiff was exempt from the Florida sales tax by virtue of the provisions of Sec. 212.05 . . . Sec. 212.05(l)(a)(2), F. . . . In Wanda Marine Corporation, which was decided prior to the enactment and effective date of Sec. 212.05 . . . With the enactment of Sec. 212.05(l)(a)(2), F.S., the Legislature again imposed a sixth month period . . . Sec. 212.05(l)(a)(2) speaks specifically to boats subject to use tax. . . .
. . . S. 212.05(2) seems to be misplaced because it appears to relate to the sales tax exemption provided by . . . S. 212.05(l)(a) and not to a use tax imposed under F. S. 212.05(l)(b). Specifically, the F. . . . S. 212.05(l)(a)(2) exemption demonstrates that the sales tax paragraph does not apply to the sale of . . . within the state under such conditions as to make it subject to the use tax imposed by Florida Statute 212.05 . . .
. . . sales tax imposed on the retail sale and rental of tangible personal property to non-Indians by Section 212.05 . . . require the Defendant Corporation to add the tax to the sales or rental price as provided by Sections 212.05 . . .
. . . Section 212.05, embodies the basic statement of legislative intent: It is hereby declared to be the legislative . . . privilege of engaging “in the business of selling tangible personal property at retail in this state.” § 212.05 . . .
. . . services provided by S & L to its customers are subject to the Florida sales tax provided by Section 212.05 . . . The language of Section 212.05(l)(e) is clear on its face. . . . Nowhere in Section 212.05(l)(e) is there a tax imposed on private lines. . . . Section 212.05(l)(e) is a taxing statute with a penal provision. . . . Immediately after passage of Section 212.05 in 1968, the DOR promulgated Rule 12A-1.46. . . .
. . . The tax on books is assessed based on the cost price of the books, Section 212.05(l)(b), Florida Statutes . . .
. . . Section 212.05 declares that selling tangible personal property at retail is a taxable privilege and . . .
. . . The Department of Revenue asserts that tax is due under § 212.05 because asphalt was sold from Taft to . . . The Department argued that the transfers were taxable under § 212.05 as sales, and the hearing officer . . .
. . . In Sections 212.05(2), 212.06(8), and 212.07(7), both the words “use” and “consumption” are utilized, . . .
. . . “sale,” Section 212.02(2)(a), and consequently were not subject to the sales tax imposed by Section 212.05 . . . Section 212.05 declares that every person in this state “who engages in the business of selling tangible . . . property,” and the furnishing of cable television service is specifically made taxable under Section 212.05 . . . collected by appellant from its customers for the furnishing of the cable television service under Section 212.05 . . .
. . . . §§ 212.05, 212.07(1). . . .
. . . The State urges that Section 212.05, Florida Statutes (1977), authorizes a tax upon tangible personal . . . Taxation §§56 and 60 (1974). . “212.05 Sales, storage, use tax. — It is hereby declared to be the legislative . . .
. . . Sections 212.02(3)(a); 212.05, Florida Statutes (1975). . . .
. . . Statute 212.01 et seq., created the “Florida Revenue Act of 1949” under which it was provided in F.S. 212.05 . . .
. . . Firstly, petitioner contends that pursuant to Section 212.05, Florida Statutes (1975), the hearing examiner . . . Section 212.05 provides, in pertinent part, as follows: “Sales, storage, use tax. — It is hereby declared . . . Accordingly, we hold that pursuant to Section 212.05, petitioner did in fact “use” its personal property . . .
. . . Section 212.05, Florida Statutes (1975), imposes a sales tax on the sale of certain tangible goods in . . .
. . . Section 212.05 which makes provision for the imposition of the tax in question is as follows: “212.05 . . . State under such conditions as to make it subject to the use tax imposed by subsection (2) of Section 212.05 . . . (Section 212.05(2) and Section 212.06(1)(a)). . . .
. . . amount of $72,270.84 on the sale of food from vending machines in compliance with Fla.Stat. (1969) § 212.05 . . .
. . . “Section 212.05, Florida Statutes, relating to tangible personal property and food and lodging; the Court . . .
. . . seek review of a declaratory judgment concerning their liability for sales and use taxes under Section 212.05 . . .
. . . Chapter 212.05 of the Florida Statutes, F.S.A. provides for the payment of a tax to the Florida Revenue . . .
. . . Florida Statutes § 212.05, F.S.A., provides : “Sales, storage, use tax. — It is hereby declared to be . . .
. . . F.S. section 212.05, F.S.A., declares it to be the legislative intent that every person is exercising . . . F.S. section 212.05(5), F.S.A., provides that the tax levied pursuant to the provisions of the Act shall . . . By its findings of law and facts filed herein the trial court concluded that F.S. section 212.05, F.S.A . . . agreed, and the court so found, that under the above-quoted rule the use tax imposed by F.S. section 212.05 . . . It is observed throughout F.S. section 212.05, F.S.A., that the words “lease and rent,” “lease and rental . . .
. . . « * * * “It is provided in and by the caption paragraph of Sec. 212.05, F.S., that it is ‘the legislative . . .
. . . . § 212.05, F.S.A. . . . .
. . . [Emphasis supplied.] 212.05 Sales, storage, use tax It is hereby declared to be the legislative intent . . .
. . . a “sale for resale” and therefore not a taxable event or transaction within the purview of Section 212.05 . . .
. . . Be that as it may, Florida Statute 212.05 (5) provides — “The said tax shall be collected from the dealer . . .
. . . exercised the privilege of engaging in the business of selling at retail within the meaning of section 212.05 . . .
. . . below, whereby it was held that the transactions outlined in the complaint are taxable under Section 212.05 . . . The officer relied on F.S. § 212.05(2), F.S.A. which provides that a tax may be levied at the rate of . . . exercising a taxable privilege who uses, stores or consumes an article of tangible personal property (F.S. § 212.05 . . . of the cost price of each item of tangible personal property when it is used in this state (F.S. § 212.05 . . .
. . . The use tax is levied by Sec. 212.05, F. . . . Sec. 212.05(2), F.S.A. is not in conflict with Sec. 212.06(1), F.S.A. for both provide that the base . . . A., the construction which we place on Sec. 212.02(5) and Sec. 212.05(2), F.S.A., and a consideration . . .
. . . . | 212.05, F.S.A. . F.S. §§ 421.02 and 421.09, F.S.A.; State ex rel. Harper v. . . .
. . . It is clear that Section 212.05, Florida Statutes 1955, F.S.A. imposes a tax on these items unless a . . . See Sections 212.05(2); 212.06 (4); 212.07(7); 212.12(11). . . .
. . . taxable privilege shall be subject to a tax and for the exercise of the privilege a ‘tax is levied’, 212.05 . . .
. . . Van Fossan, Judge: The question here presented is whether or not deductions of $212.05 and $1,090.52 . . .