Florida Statute 212.5 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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F.S. 212.05

212.05 Sales, storage, use tax.—It is hereby declared to be the legislative intent 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 or facilitating remote sales; who rents or furnishes any of the things or services taxable under this chapter; or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state.

(1) For the exercise of such privilege, a tax is levied on each taxable transaction or incident, which tax is due and payable as follows:

¹(a)1.a. At the rate of 6 percent of the sales price of each item or article of tangible personal property when sold at retail in this state, computed on each taxable sale for the purpose of remitting the amount of tax due the state, and including each and every retail sale.

b. Each occasional or isolated sale of an aircraft, boat, mobile home, or motor vehicle of a class or type which is required to be registered, licensed, titled, or documented in this state or by the United States Government shall be subject to tax at the rate provided in this paragraph. The department shall by rule adopt any nationally recognized publication for valuation of used motor vehicles as the reference price list for any used motor vehicle which is required to be licensed pursuant to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any party to an occasional or isolated sale of such a vehicle reports to the tax collector a sales price which is less than 80 percent of the average loan price for the specified model and year of such vehicle as listed in the most recent reference price list, the tax levied under this paragraph shall be computed by the department on such average loan price unless the parties to the sale have provided to the tax collector an affidavit signed by each party, or other substantial proof, stating the actual sales price. Any party to such sale who reports a sales price less than the actual sales price is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. The department shall collect or attempt to collect from such party any delinquent sales taxes. In addition, such party shall pay any tax due and any penalty and interest assessed plus a penalty equal to twice the amount of the additional tax owed. Notwithstanding any other provision of law, the Department of Revenue may waive or compromise any penalty imposed pursuant to this subparagraph.

2. This paragraph does not apply to the sale of a boat or aircraft by or through a registered dealer under this chapter to a purchaser who, at the time of taking delivery, is a nonresident of this state, does not make his or her permanent place of abode in this state, and is not engaged in carrying on in this state any employment, trade, business, or profession in which the boat or aircraft will be used in this state, or is a corporation none of the officers or directors of which is a resident of, or makes his or her permanent place of abode in, this state, or is a noncorporate entity that has no individual vested with authority to participate in the management, direction, or control of the entity’s affairs who is a resident of, or makes his or her permanent abode in, this state. For purposes of this exemption, either a registered dealer acting on his or her own behalf as seller, a registered dealer acting as broker on behalf of a seller, or a registered dealer acting as broker on behalf of the nonresident purchaser may be deemed to be the selling dealer. This exemption is not allowed unless:

a. The nonresident purchaser removes a qualifying boat, as described in sub-subparagraph f., from this state within 90 days after the date of purchase or extension, or the nonresident purchaser removes a nonqualifying boat or an aircraft from this state within 10 days after the date of purchase or, when the boat or aircraft is repaired or altered, within 20 days after completion of the repairs or alterations; or if the aircraft will be registered in a foreign jurisdiction and:

(I) Application for the aircraft’s registration is properly filed with a civil airworthiness authority of a foreign jurisdiction within 10 days after the date of purchase;

(II) The nonresident purchaser removes the aircraft from this state to a foreign jurisdiction within 10 days after the date the aircraft is registered by the applicable foreign airworthiness authority; and

(III) The aircraft is operated in this state solely to remove it from this state to a foreign jurisdiction.

For purposes of this sub-subparagraph, the term “foreign jurisdiction” means any jurisdiction outside of the United States or any of its territories;

b. The nonresident purchaser, within 90 days after the date of departure, provides the department with written proof that the nonresident purchaser licensed, registered, titled, or documented the boat or aircraft outside this state. If such written proof is unavailable, within 90 days the nonresident purchaser must provide proof that the nonresident purchaser applied for such license, title, registration, or documentation. The nonresident purchaser shall forward to the department proof of title, license, registration, or documentation upon receipt;

c. The nonresident purchaser, within 30 days after removing the boat or aircraft from this state, furnishes the department with proof of removal in the form of receipts for fuel, dockage, slippage, tie-down, or hangaring from outside of Florida. The information so provided must clearly and specifically identify the boat or aircraft;

d. The selling dealer, within 30 days after the date of sale, provides to the department a copy of the sales invoice, closing statement, bills of sale, and the original affidavit signed by the nonresident purchaser affirming that the nonresident purchaser qualifies for exemption from sales tax pursuant to this subparagraph and attesting that the nonresident purchaser will provide the documentation required to substantiate the exemption claimed under this subparagraph;

e. The seller makes a copy of the affidavit a part of his or her record for as long as required by s. 213.35; and

f. Unless the nonresident purchaser of a boat of 5 net tons of admeasurement or larger intends to remove the boat from this state within 10 days after the date of purchase or when the boat is repaired or altered, within 20 days after completion of the repairs or alterations, the nonresident purchaser applies to the selling dealer for a decal which authorizes 90 days after the date of purchase for removal of the boat. The nonresident purchaser of a qualifying boat may apply to the selling dealer within 60 days after the date of purchase for an extension decal that authorizes the boat to remain in this state for an additional 90 days, but not more than a total of 180 days, before the nonresident purchaser is required to pay the tax imposed by this chapter. The department is authorized to issue decals in advance to dealers. The number of decals issued in advance to a dealer shall be consistent with the volume of the dealer’s past sales of boats which qualify under this sub-subparagraph. The selling dealer or his or her agent shall mark and affix the decals to qualifying boats in the manner prescribed by the department, before delivery of the boat.

(I) The department is hereby authorized to charge dealers a fee sufficient to recover the costs of decals issued, except the extension decal shall cost $425.

(II) The proceeds from the sale of decals will be deposited into the administrative trust fund.

(III) Decals shall display information to identify the boat as a qualifying boat under this sub-subparagraph, including, but not limited to, the decal’s date of expiration.

(IV) The department is authorized to require dealers who purchase decals to file reports with the department and may prescribe all necessary records by rule. All such records are subject to inspection by the department.

(V) Any dealer or his or her agent who issues a decal falsely, fails to affix a decal, mismarks the expiration date of a decal, or fails to properly account for decals will be considered prima facie to have committed a fraudulent act to evade the tax and will be liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, and shall be liable for fine and punishment as provided by law for a conviction of a misdemeanor of the first degree, as provided in s. 775.082 or s. 775.083.

(VI) Any nonresident purchaser of a boat who removes a decal before permanently removing the boat from this state, or defaces, changes, modifies, or alters a decal in a manner affecting its expiration date before its expiration, or who causes or allows the same to be done by another, will be considered prima facie to have committed a fraudulent act to evade the tax and will be liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, and shall be liable for fine and punishment as provided by law for a conviction of a misdemeanor of the first degree, as provided in s. 775.082 or s. 775.083.

(VII) The department is authorized to adopt rules necessary to administer and enforce this subparagraph and to publish the necessary forms and instructions.

(VIII) The department is hereby authorized to adopt emergency rules pursuant to s. 120.54(4) to administer and enforce the provisions of this subparagraph.

If the nonresident purchaser fails to remove the qualifying boat from this state within the maximum 180 days after purchase or a nonqualifying boat or an aircraft from this state within 10 days after purchase or, when the boat or aircraft is repaired or altered, within 20 days after completion of such repairs or alterations, or permits the boat or aircraft to return to this state within 6 months after the date of departure, except as provided in s. 212.08(7)(eee), or if the nonresident purchaser fails to furnish the department with any of the documentation required by this subparagraph within the prescribed time period, the nonresident purchaser is liable for use tax on the cost price of the boat or aircraft and, in addition thereto, payment of a penalty to the Department of Revenue equal to the tax payable. This penalty is in lieu of the penalty imposed by s. 212.12(2). The maximum 180-day period following the sale of a qualifying boat tax-exempt to a nonresident may not be tolled for any reason.

(b) At the rate of 6 percent of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state; however, for tangible property originally purchased exempt from tax for use exclusively for lease and which is converted to the owner’s own use, tax may be paid on the fair market value of the property at the time of conversion. If the fair market value of the property cannot be determined, use tax at the time of conversion shall be based on the owner’s acquisition cost. Under no circumstances may the aggregate amount of sales tax from leasing the property and use tax due at the time of conversion be less than the total sales tax that would have been due on the original acquisition cost paid by the owner.

¹(c) At the rate of 6 percent of the gross proceeds derived from the lease or rental of tangible personal property, as defined herein; however, the following special provisions apply to the lease or rental of motor vehicles and to peer-to-peer car-sharing programs:

1. When a motor vehicle is leased or rented by a motor vehicle rental company or through a peer-to-peer car-sharing program as those terms are defined in s. 212.0606(1) for a period of less than 12 months:

a. If the motor vehicle is rented in Florida, the entire amount of such rental is taxable, even if the vehicle is dropped off in another state.

b. If the motor vehicle is rented in another state and dropped off in Florida, the rental is exempt from Florida tax.

c. If the motor vehicle is rented through a peer-to-peer car-sharing program, the peer-to-peer car-sharing program shall collect and remit the applicable tax due in connection with the rental.

2. Except as provided in subparagraph 3., for the lease or rental of a motor vehicle for a period of not less than 12 months, sales tax is due on the lease or rental payments if the vehicle is registered in this state; provided, however, that no tax shall be due if the taxpayer documents use of the motor vehicle outside this state and tax is being paid on the lease or rental payments in another state.

3. The tax imposed by this chapter does not apply to the lease or rental of a commercial motor vehicle as defined in s. 316.003(14)(a) to one lessee or rentee, or of a motor vehicle as defined in s. 316.003 which is to be used primarily in the trade or established business of the lessee or rentee, for a period of not less than 12 months when tax was paid on the purchase price of such vehicle by the lessor. To the extent tax was paid with respect to the purchase of such vehicle in another state, territory of the United States, or the District of Columbia, the Florida tax payable shall be reduced in accordance with s. 212.06(7). This subparagraph shall only be available when the lease or rental of such property is an established business or part of an established business or the same is incidental or germane to such business.

(d) At the rate of 6 percent of the lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee, to the owner of the tangible personal property.

²(e)1. At the rate of 6 percent on charges for:

a. Prepaid calling arrangements. The tax on charges for prepaid calling arrangements shall be collected at the time of sale and remitted by the selling dealer.

(I) “Prepaid calling arrangement” has the same meaning as provided in s. 202.11.

(II) If the sale or recharge of the prepaid calling arrangement does not take place at the dealer’s place of business, it shall be deemed to have taken place at the customer’s shipping address or, if no item is shipped, at the customer’s address or the location associated with the customer’s mobile telephone number.

(III) The sale or recharge of a prepaid calling arrangement shall be treated as a sale of tangible personal property for purposes of this chapter, regardless of whether a tangible item evidencing such arrangement is furnished to the purchaser, and such sale within this state subjects the selling dealer to the jurisdiction of this state for purposes of this subsection.

(IV) No additional tax under this chapter or chapter 202 is due or payable if a purchaser of a prepaid calling arrangement who has paid tax under this chapter on the sale or recharge of such arrangement applies one or more units of the prepaid calling arrangement to obtain communications services as described in s. 202.11(9)(b)3., other services that are not communications services, or products.

b. The installation of telecommunication and telegraphic equipment.

c. Electrical power or energy, except that the tax rate for charges for electrical power or energy is 4.35 percent. Charges for electrical power and energy do not include taxes imposed under ss. 166.231 and 203.01(1)(a)3.

2. Section 212.17(3), regarding credit for tax paid on charges subsequently found to be worthless, is equally applicable to any tax paid under this section on charges for prepaid calling arrangements, telecommunication or telegraph services, or electric power subsequently found to be uncollectible. As used in this paragraph, the term “charges” does not include any excise or similar tax levied by the Federal Government, a political subdivision of this state, or a municipality upon the purchase, sale, or recharge of prepaid calling arrangements or upon the purchase or sale of telecommunication, television system program, or telegraph service or electric power, which tax is collected by the seller from the purchaser.

(f) At the rate of 6 percent on the sale, rental, use, consumption, or storage for use in this state of machines and equipment, and parts and accessories therefor, used in manufacturing, processing, compounding, producing, mining, or quarrying personal property for sale or to be used in furnishing communications, transportation, or public utility services.

(g)1. At the rate of 6 percent on the retail price of newspapers and magazines sold or used in Florida.

2. Notwithstanding other provisions of this chapter, inserts of printed materials which are distributed with a newspaper or magazine are a component part of the newspaper or magazine, and neither the sale nor use of such inserts is subject to tax when:

a. Printed by a newspaper or magazine publisher or commercial printer and distributed as a component part of a newspaper or magazine, which means that the items after being printed are delivered directly to a newspaper or magazine publisher by the printer for inclusion in editions of the distributed newspaper or magazine;

b. Such publications are labeled as part of the designated newspaper or magazine publication into which they are to be inserted; and

c. The purchaser of the insert presents a resale certificate to the vendor stating that the inserts are to be distributed as a component part of a newspaper or magazine.

(h)1. A tax is imposed at the rate of 4 percent on the charges for the use of coin-operated amusement machines. The tax shall be calculated by dividing the gross receipts from such charges for the applicable reporting period by a divisor, determined as provided in this subparagraph, to compute gross taxable sales, and then subtracting gross taxable sales from gross receipts to arrive at the amount of tax due. For counties that do not impose a discretionary sales surtax, the divisor is equal to 1.04; for counties that impose a 0.5 percent discretionary sales surtax, the divisor is equal to 1.045; for counties that impose a 1 percent discretionary sales surtax, the divisor is equal to 1.050; and for counties that impose a 2 percent sales surtax, the divisor is equal to 1.060. If a county imposes a discretionary sales surtax that is not listed in this subparagraph, the department shall make the applicable divisor available in an electronic format or otherwise. Additional divisors shall bear the same mathematical relationship to the next higher and next lower divisors as the new surtax rate bears to the next higher and next lower surtax rates for which divisors have been established. When a machine is activated by a slug, token, coupon, or any similar device which has been purchased, the tax is on the price paid by the user of the device for such device.

2. As used in this paragraph, the term “operator” means any person who possesses a coin-operated amusement machine for the purpose of generating sales through that machine and who is responsible for removing the receipts from the machine.

a. If the owner of the machine is also the operator of it, he or she shall be liable for payment of the tax without any deduction for rent or a license fee paid to a location owner for the use of any real property on which the machine is located.

b. If the owner or lessee of the machine is also its operator, he or she shall be liable for payment of the tax on the purchase or lease of the machine, as well as the tax on sales generated through the machine.

c. If the proprietor of the business where the machine is located does not own the machine, he or she shall be deemed to be the lessee and operator of the machine and is responsible for the payment of the tax on sales, unless such responsibility is otherwise provided for in a written agreement between him or her and the machine owner.

3.a. An operator of a coin-operated amusement machine may not operate or cause to be operated in this state any such machine until the operator has registered with the department and has conspicuously displayed an identifying certificate issued by the department. The identifying certificate shall be issued by the department upon application from the operator. The identifying certificate shall include a unique number, and the certificate shall be permanently marked with the operator’s name, the operator’s sales tax number, and the maximum number of machines to be operated under the certificate. An identifying certificate shall not be transferred from one operator to another. The identifying certificate must be conspicuously displayed on the premises where the coin-operated amusement machines are being operated.

b. The operator of the machine must obtain an identifying certificate before the machine is first operated in the state and by July 1 of each year thereafter. The annual fee for each certificate shall be based on the number of machines identified on the application times $30 and is due and payable upon application for the identifying device. The application shall contain the operator’s name, sales tax number, business address where the machines are being operated, and the number of machines in operation at that place of business by the operator. No operator may operate more machines than are listed on the certificate. A new certificate is required if more machines are being operated at that location than are listed on the certificate. The fee for the new certificate shall be based on the number of additional machines identified on the application form times $30.

c. A penalty of $250 per machine is imposed on the operator for failing to properly obtain and display the required identifying certificate. A penalty of $250 is imposed on the lessee of any machine placed in a place of business without a proper current identifying certificate. Such penalties shall apply in addition to all other applicable taxes, interest, and penalties.

d. Operators of coin-operated amusement machines must obtain a separate sales and use tax certificate of registration for each county in which such machines are located. One sales and use tax certificate of registration is sufficient for all of the operator’s machines within a single county.

4. The provisions of this paragraph do not apply to coin-operated amusement machines owned and operated by churches or synagogues.

5. In addition to any other penalties imposed by this chapter, a person who knowingly and willfully violates any provision of this paragraph commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.

6. The department may adopt rules necessary to administer the provisions of this paragraph.

(i)1. At the rate of 6 percent on charges for all:

a. Detective, burglar protection, and other protection services (NAICS National Numbers 561611, 561612, 561613, and 561621). Fingerprint services required under s. 790.06 or s. 790.062 are not subject to the tax. Any law enforcement officer, as defined in s. 943.10, who is performing approved duties as determined by his or her local law enforcement agency in his or her capacity as a law enforcement officer, and who is subject to the direct and immediate command of his or her law enforcement agency, and in the law enforcement officer’s uniform as authorized by his or her law enforcement agency, is performing law enforcement and public safety services and is not performing detective, burglar protection, or other protective services, if the law enforcement officer is performing his or her approved duties in a geographical area in which the law enforcement officer has arrest jurisdiction. Such law enforcement and public safety services are not subject to tax irrespective of whether the duty is characterized as “extra duty,” “off-duty,” or “secondary employment,” and irrespective of whether the officer is paid directly or through the officer’s agency by an outside source. The term “law enforcement officer” includes full-time or part-time law enforcement officers, and any auxiliary law enforcement officer, when such auxiliary law enforcement officer is working under the direct supervision of a full-time or part-time law enforcement officer.

b. Nonresidential cleaning, excluding cleaning of the interiors of transportation equipment, and nonresidential building pest control services (NAICS National Numbers 561710 and 561720).

2. As used in this paragraph, “NAICS” means those classifications contained in the North American Industry Classification System, as published in 2007 by the Office of Management and Budget, Executive Office of the President.

3. Charges for detective, burglar protection, and other protection security services performed in this state but used outside this state are exempt from taxation. Charges for detective, burglar protection, and other protection security services performed outside this state and used in this state are subject to tax.

4. If a transaction involves both the sale or use of a service taxable under this paragraph and the sale or use of a service or any other item not taxable under this chapter, the consideration paid must be separately identified and stated with respect to the taxable and exempt portions of the transaction or the entire transaction shall be presumed taxable. The burden shall be on the seller of the service or the purchaser of the service, whichever applicable, to overcome this presumption by providing documentary evidence as to which portion of the transaction is exempt from tax. The department is authorized to adjust the amount of consideration identified as the taxable and exempt portions of the transaction; however, a determination that the taxable and exempt portions are inaccurately stated and that the adjustment is applicable must be supported by substantial competent evidence.

5. Each seller of services subject to sales tax pursuant to this paragraph shall maintain a monthly log showing each transaction for which sales tax was not collected because the services meet the requirements of subparagraph 3. for out-of-state use. The log must identify the purchaser’s name, location and mailing address, and federal employer identification number, if a business, or the social security number, if an individual, the service sold, the price of the service, the date of sale, the reason for the exemption, and the sales invoice number. The monthly log shall be maintained pursuant to the same requirements and subject to the same penalties imposed for the keeping of similar records pursuant to this chapter.

³(j)1. Notwithstanding any other provision of this chapter, there is hereby levied a tax on the sale, use, consumption, or storage for use in this state of any coin or currency, whether in circulation or not, when such coin or currency:

a. Is not legal tender;

b. If legal tender, is sold, exchanged, or traded at a rate in excess of its face value; or

c. Is sold, exchanged, or traded at a rate based on its precious metal content.

2. Such tax shall be at a rate of 6 percent of the price at which the coin or currency is sold, exchanged, or traded, except that, with respect to a coin or currency which is legal tender of the United States and which is sold, exchanged, or traded, such tax shall not be levied.

3. There are exempt from this tax exchanges of coins or currency which are in general circulation in, and legal tender of, one nation for coins or currency which are in general circulation in, and legal tender of, another nation when exchanged solely for use as legal tender and at an exchange rate based on the relative value of each as a medium of exchange.

4. With respect to any transaction that involves the sale of coins or currency taxable under this paragraph in which the taxable amount represented by the sale of such coins or currency exceeds $500, the entire amount represented by the sale of such coins or currency is exempt from the tax imposed under this paragraph. The dealer must maintain proper documentation, as prescribed by rule of the department, to identify that portion of a transaction which involves the sale of coins or currency and is exempt under this subparagraph.

(k) At the rate of 6 percent of the sales price of each gallon of diesel fuel not taxed under chapter 206 purchased for use in a vessel, except dyed diesel fuel that is exempt pursuant to s. 212.08(4)(a)4.

(l) Florists located in this state are liable for sales tax on sales to retail customers regardless of where or by whom the items sold are to be delivered. Florists located in this state are not liable for sales tax on payments received from other florists for items delivered to customers in this state.

(m) Operators of game concessions or other concessionaires who customarily award tangible personal property as prizes may, in lieu of paying tax on the cost price of such property, pay tax on 25 percent of the gross receipts from such concession activity.

(n) At the rate of 3 percent of the sales price on the retail sale of a new mobile home. As used in this paragraph, the term “new mobile home” has the same meaning as in s. 319.001.

(2) The tax shall be collected by the dealer, as defined herein, and remitted by the dealer to the state at the time and in the manner as hereinafter provided.

(3) The tax so levied is in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and in addition to all other fees and taxes levied.

(4) The tax imposed pursuant to this chapter shall be due and payable according to the algorithm provided in s. 212.12.

(5) Notwithstanding any other provision of this chapter, the maximum amount of tax imposed under this chapter and collected on each sale or use of a boat in this state may not exceed $18,000 and on each repair of a boat in this state may not exceed $60,000.

History.—s. 5, ch. 26319, 1949; s. 3, ch. 59-289; s. 4, ch. 63-526; ss. 5, 6, ch. 68-27; ss. 8, 9, ch. 69-222; s. 4, ch. 71-360; s. 1, ch. 76-6; s. 2, ch. 78-74; s. 114, ch. 81-259; s. 4, ch. 82-154; s. 2, ch. 83-3; s. 7, ch. 85-174; s. 6, ch. 85-348; ss. 80, 81, ch. 86-152; ss. 6, 7, ch. 86-155; s. 3, ch. 86-166; ss. 10, 83, ch. 87-6; ss. 2, 9, ch. 87-99; ss. 12, 52, ch. 87-101; s. 7, ch. 87-402; ss. 7, 8, 9, ch. 87-548; s. 18, ch. 90-132; s. 89, ch. 90-136; s. 86, ch. 91-45; s. 1, ch. 91-66; s. 171, ch. 91-112; s. 239, ch. 91-224; ss. 10, 13, 16, ch. 92-319; s. 1, ch. 93-86; ss. 8, 17, ch. 94-314; s. 8, ch. 94-353; s. 1495, ch. 95-147; ss. 1, 2, ch. 95-302; s. 4, ch. 95-403; s. 3, ch. 95-416; s. 112, ch. 95-417; ss. 22, 28, ch. 96-397; s. 35, ch. 96-410; s. 12, ch. 97-54; s. 20, ch. 97-94; s. 28, ch. 97-96; s. 20, ch. 97-99; s. 1, ch. 97-121; s. 3, ch. 97-283; s. 5, ch. 98-140; s. 1, ch. 99-337; s. 2, ch. 99-363; ss. 45, 48, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 15, ch. 2002-48; s. 13, ch. 2005-280; s. 20, ch. 2007-106; s. 3, ch. 2009-51; s. 1, ch. 2010-128; s. 5, ch. 2010-138; s. 7, ch. 2010-147; s. 20, ch. 2011-3; s. 1, ch. 2013-82; s. 2, ch. 2014-38; s. 13, ch. 2015-221; s. 10, ch. 2016-220; s. 63, ch. 2016-239; s. 23, ch. 2017-36; s. 12, ch. 2018-130; s. 17, ch. 2020-10; s. 3, ch. 2021-2; s. 1, ch. 2021-175; s. 7, ch. 2021-180; s. 20, ch. 2022-97; s. 28, ch. 2024-158; ss. 1, 18, ch. 2025-100; s. 39, ch. 2025-208.

¹Note.—Section 61, ch. 2024-158, provides:

“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to implement the amendments made by this act to ss. 206.9931, 212.05, 212.054, 213.21, 213.67, 220.03, 220.19, 220.1915, 624.509, and 624.5107, Florida Statutes, and the creation by this act of ss. 211.0254, 212.1835, 220.1992, 402.261, and 561.1214, Florida Statutes. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.

“(2) This section shall take effect upon this act becoming a law and expires July 1, 2027.”

²Note.—Section 3, ch. 2007-78, provides that “[s]ection 501.95(2)(a), Florida Statutes, as created in [ch. 2007-256] or similar legislation, does not apply to prepaid calling arrangements as defined in s. 212.05(1)(e), Florida Statutes, including prepaid cards for wireless or wireline telecommunications service.”

³Note.—

A. Section 1, ch. 2025-100, amended paragraph (1)(j) “[e]ffective July 1, 2026, upon legislative ratification of rules of the Financial Services Commission and the Chief Financial Officer as provided in section 17 of [ch. 2025-100].” Section 18(1), ch. 2025-100, provides that “[t]o avoid this act taking effect before the required rules have been adopted and ratified, this act shall stand repealed on June 30, 2026, unless reviewed and saved from repeal through reenactment by the Legislature after ratification of the required rules.” Contingent upon ratification, paragraph (1)(j) will read:

(j)1. Notwithstanding any other provision of this chapter, there is hereby levied a tax on the sale, use, consumption, or storage for use in this state of any coin or currency, whether in circulation or not, when such coin or currency:

a. Is not legal tender;

b. If legal tender, is sold, exchanged, or traded at a rate in excess of its face value; or

c. Is sold, exchanged, or traded at a rate based on its precious metal content.

2. Such tax shall be at a rate of 6 percent of the price at which the coin or currency is sold, exchanged, or traded, except that, with respect to a coin or currency that is legal tender of the United States or any gold coin or silver coin recognized as legal tender in this state pursuant to s. 215.986 and that is sold, exchanged, or traded, such tax shall not be levied. The person who claims the sales tax exemption bears the burden of determining whether the gold coin or silver coin meets the definitions provided in s. 215.986. In the absence of evidence to the contrary, there is a presumption that the gold coin or silver coin meets the percent purity requirements provided in s. 215.986 based upon:

a. The purity imprinted or stamped on the gold coin or silver coin; or

b. An electronic transfer, as defined in s. 215.986(1)(b), of a gold coin or silver coin or any fraction thereof.

B. Section 17, ch. 2025-100, provides:

“(1) The Chief Financial Officer shall adopt rules to implement s. 280.21, Florida Statutes, as created by this act. The Financial Services Commission shall adopt rules to implement any provisions in chapter 560, Florida Statutes, or chapter 655, Florida Statutes, as created or amended by this act, including, but not limited to, ss. 560.155, 560.214, and 655.97, Florida Statutes. Such rules must be adopted by November 1, 2025, and submitted to the President of the Senate and Speaker of the House of Representatives on or before November 1, 2025, in the report specified in section 16. Such rules may not take effect until they are ratified by the Legislature. The Chief Financial Officer and the Financial Services Commission shall notify the Division of Law Revision upon legislative ratification of such rules.

“(2) This section is effective upon becoming a law solely for the purpose of adopting the rules required under this section, but such rules may not be implemented until such rules are ratified by the Legislature and until such time that the provisions for which the rules are adopted become law.”

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Amendments to 212.05

Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 212.05

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

S212.05 1a1b - FRAUD-FALSE STATEMENT - REPORT LESS THAN ACTUAL SALE PRICE VEHICLE - M: F

S212.05 1a2f - FRAUD - ACT IN RELATION TO DECAL TO EVADE TAX - M: F

S212.05 1a2f - FRAUD - NONRESIDENT REMOVE BOAT DECAL - M: F

S212.05 1h - TAX REVENUE - VIOL COIN OPERATED AMUSEMENT MACHINE TAX LAW - M: S

S212.05 1i5 - TAX REVENUE - REVISED SEE REC#5959 - M: S

S212.05 1j5 - TAX REVENUE - INCORRECT OFF - M: S

Cases Citing Statute 212.05

Total Results: 89

Marie Lucie Jean v. Alan C. Nelson

863 F.2d 759, 1988 U.S. App. LEXIS 17566, 1988 WL 138824

Court of Appeals for the Eleventh Circuit | Filed: Dec 27, 1988 | Docket: 1076491

Cited 485 times | Published

decision in Jean I. These regulations, see 8 C.F.R. § 212.5, require INS to make parole determinations without

Mazen Al Najjar v. John Ashcroft

273 F.3d 1330, 2001 U.S. App. LEXIS 25304, 2001 WL 1509683

Court of Appeals for the Eleventh Circuit | Filed: Nov 28, 2001 | Docket: 2228878

Cited 249 times | Published

director, and for such reasons as are set forth in § 212.5(b) of this chapter, once an order of deportation

Marie Therese Halim Assa'ad v. United States Attorney General, Immigration and Naturalization Service

332 F.3d 1321, 2003 U.S. App. LEXIS 11285

Court of Appeals for the Eleventh Circuit | Filed: Jun 5, 2003 | Docket: 1183018

Cited 179 times | Published

this grant of discretion. See 8 C.F.R. § 212.5. In addition to establishing various criteria for

State Dept. of Revenue v. Anderson

403 So. 2d 397, 1981 Fla. LEXIS 2768

Supreme Court of Florida | Filed: Jul 23, 1981 | Docket: 1250206

Cited 94 times | Published

Gaulden v. Kirk, 47 So.2d 567 (Fla. 1950). Section 212.05 declares that selling tangible personal property

Dori Zardui-Quintana v. Louis M. Richard

768 F.2d 1213, 1985 U.S. App. LEXIS 21352

Court of Appeals for the Eleventh Circuit | Filed: Aug 2, 1985 | Docket: 284834

Cited 74 times | Published

status they had at the time of parole. 8 C.F.R. § 212.5(d) (1985). When the district court entered the

John D. Carbine and Eleanor W. Carbine v. Commissioner of Internal Revenue

777 F.2d 662, 57 A.F.T.R.2d (RIA) 406, 1985 U.S. App. LEXIS 25127

Court of Appeals for the Eleventh Circuit | Filed: Dec 6, 1985 | Docket: 326653

Cited 64 times | Published

collection, or refund of any tax. 26 U.S.C. § 212. 5 . Meyer arose under

STATE EX REL SZABO FOOD SERV., INC., OF NC v. Dickinson

286 So. 2d 529

Supreme Court of Florida | Filed: Oct 31, 1973 | Docket: 1714472

Cited 50 times | Published

machines in compliance with Fla. Stat. (1969) § 212.05, F.S.A., which imposed a tax on all retail sales

Jean v. Nelson

727 F.2d 957

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

Cited 38 times | Published

regulations in accordance with the APA. See 8 C.F.R. § 212.5 (1982). At oral argument before this court counsel

Gasson v. Gay

49 So. 2d 525, 21 A.L.R. 2d 412, 1950 Fla. LEXIS 1656

Supreme Court of Florida | Filed: Dec 22, 1950 | Docket: 1450953

Cited 35 times | Published

enacted at the Extraordinary Session of 1949, F.S.A. § 212.05, levied a sales tax of three per cent upon enumerated

Louis v. Nelson

544 F. Supp. 973, 1982 U.S. Dist. LEXIS 13077

District Court, S.D. Florida | Filed: Jun 18, 1982 | Docket: 2468521

Cited 29 times | Published

District Directors by regulation, see 8 C.F.R. § 212.5, and the District Director has further delegated

Dept. of Rev. v. New Sea Escape Cruises

894 So. 2d 954, 2005 WL 373941

Supreme Court of Florida | Filed: Feb 17, 2005 | Docket: 1761748

Cited 24 times | Published

occasions to Freeport, Bahamas. Pursuant to section 212.05 of the Florida Statutes, the Florida Department

Dept. of Rev. v. MAGAZINE PUB. OF AMERICA

604 So. 2d 459, 1992 WL 171248

Supreme Court of Florida | Filed: Jul 23, 1992 | Docket: 1289801

Cited 19 times | Published

to determine the proper remedy in this case. Section 212.05(1)(a), Florida Statutes (1987), levies a tax

Nemrod Jose Arauz, A/K/A Arauz-Acuna v. Perry Rivkind, District Director, U.S. Immigration & Naturalization Service, District Vi

845 F.2d 271, 1988 U.S. App. LEXIS 6319, 1988 WL 39123

Court of Appeals for the Eleventh Circuit | Filed: May 16, 1988 | Docket: 979865

Cited 18 times | Published

United States for prosecution pursuant to 8 C.F.R. § 212.5(a)(3). On August 16, 1983, the government

Ryder Truck Rental, Inc. v. Bryant

170 So. 2d 822, 1964 Fla. LEXIS 2299

Supreme Court of Florida | Filed: Jul 10, 1964 | Docket: 438117

Cited 17 times | Published

event or transaction within the purview of Section 212.05, Fla. Stat., F.S.A., which is the section of

United States v. Armando Oliveros

275 F.3d 1299, 2001 WL 1601860

Court of Appeals for the Eleventh Circuit | Filed: Dec 17, 2001 | Docket: 397154

Cited 15 times | Published

"[ajdvance authorization,” see 8 C.F.R. § 212.5(f), which the parties in this case have called

Diaz v. Weinberger

361 F. Supp. 1

District Court, S.D. Florida | Filed: Aug 30, 1973 | Docket: 2467451

Cited 11 times | Published

§§ 1153(a) (7), 1182(d) (5) (1970); 8 C.F.R. § 212.5(a) (Supp.1973), parole is subject to revocation

Florida Association of Broadcasters v. Kirk

264 So. 2d 437

District Court of Appeal of Florida | Filed: Jul 20, 1972 | Docket: 1321867

Cited 10 times | Published

their liability for sales and use taxes under Section 212.05, Florida Statutes, F.S.A., arising out of their

Campus Communications v. Dept. of Rev.

473 So. 2d 1290

Supreme Court of Florida | Filed: Jul 11, 1985 | Docket: 2486895

Cited 9 times | Published

imposed by chapter 212, Florida Statutes (1983). Section 212.05, embodies the basic statement of legislative

Seminole Tribe of Florida v. Marshall Stranburg

799 F.3d 1324, 2015 U.S. App. LEXIS 15061, 2015 WL 5023891

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2015 | Docket: 2687678

Cited 8 times | Published

the Utility Tax. Compare Fla. Stat. § 212.05 (“It is hereby declared to be the legislative

Seminole Tribe of Florida v. Marshall Stranburg

799 F.3d 1324, 2015 U.S. App. LEXIS 15061, 2015 WL 5023891

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2015 | Docket: 2687678

Cited 8 times | Published

the Utility Tax. Compare Fla. Stat. § 212.05 (“It is hereby declared to be the legislative

Garcia-Mir v. Meese

788 F.2d 1446, 54 U.S.L.W. 2561

Court of Appeals for the Eleventh Circuit | Filed: Apr 23, 1986 | Docket: 66215958

Cited 8 times | Published

Service regulations regarding parole, 8 C.F.R. § 212.5(d) (1985), created no liberty interest because

Wanda Marine Corp. v. STATE, DEPT. OF REVENUE

305 So. 2d 65, 1974 Fla. App. LEXIS 7384

District Court of Appeal of Florida | Filed: Nov 21, 1974 | Docket: 457282

Cited 8 times | Published

property and upon certain services rendered. *68 Section 212.05 which makes provision for the imposition of

Newsweek, Inc. v. Department of Revenue

689 So. 2d 361, 1997 WL 63176

District Court of Appeal of Florida | Filed: Feb 18, 1997 | Docket: 1477029

Cited 7 times | Published

imposed a sales tax on newspapers and magazines. § 212.05(1)(i), Fla. Stat. (1987). Beginning January 1

Dept. of Revenue v. Magazine Publishers of Am., Inc.

565 So. 2d 1304, 15 Fla. L. Weekly Supp. 323, 1990 Fla. LEXIS 729

Supreme Court of Florida | Filed: May 31, 1990 | Docket: 1403739

Cited 7 times | Published

.08(7)(w), Fla. Stat. (1987 & Supp. 1988). Section 212.05(1)(i), Florida Statutes (Supp. 1988), provides:

American Video Corp. v. Lewis

389 So. 2d 1059

District Court of Appeal of Florida | Filed: Oct 17, 1980 | Docket: 1282225

Cited 7 times | Published

subject to the sales tax imposed by Section 212.05. We affirm. Section 212.05 declares that every person in

Jeanty v. Bulger

204 F. Supp. 2d 1366, 2002 U.S. Dist. LEXIS 15368, 2002 WL 1059513

District Court, S.D. Florida | Filed: May 17, 2002 | Docket: 2301672

Cited 6 times | Published

accordance with [INA] § 212(d)(5) and [8 C.F.R.] § 212.5." 8 C.F.R. § 208.30(f). *1377 By statute, Congress

FLORIDA S & L SERVICES v. Dept. of Revenue

443 So. 2d 120, 1983 Fla. App. LEXIS 24077

District Court of Appeal of Florida | Filed: Nov 16, 1983 | Docket: 1459248

Cited 6 times | Published

sales tax provided by Section 212.05(5), Florida Statutes (1979), now Section 212.05(1)(e), Florida Statutes

Department of Revenue v. DAYSTAR FARMS

803 So. 2d 892, 2002 Fla. App. LEXIS 27, 2002 WL 10068

District Court of Appeal of Florida | Filed: Jan 4, 2002 | Docket: 1784772

Cited 5 times | Published

food from his vending machines in accord with section 212.05, Florida Statutes (1969), which imposed a tax

LB Smith Aircraft Corp. v. Green

94 So. 2d 832

Supreme Court of Florida | Filed: Apr 24, 1957 | Docket: 1412186

Cited 5 times | Published

were not common carriers. It is clear that Section 212.05, Florida Statutes 1955, F.S.A. imposes a tax

Florida Dept. of Revenue v. NAVAL AVIATION

907 So. 2d 586, 2005 Fla. App. LEXIS 11013, 2005 WL 1660703

District Court of Appeal of Florida | Filed: Jul 18, 2005 | Docket: 459539

Cited 4 times | Published

personal property when sold at retail in this state." § 212.05(1)(a)1.a. The legal incidence of the Florida sales

New Sea Escape Cruises, Ltd. v. Florida Dept. of Revenue

823 So. 2d 161, 2002 Fla. App. LEXIS 8783, 2002 WL 1369559

District Court of Appeal of Florida | Filed: Jun 26, 2002 | Docket: 458746

Cited 4 times | Published

1996 to April 30, 1998, are authorized by section 212.05, Florida Statutes (1997), which imposes a tax

Yes Dear, Inc. v. Department of Revenue

523 So. 2d 1235, 13 Fla. L. Weekly 974, 1988 Fla. App. LEXIS 1620, 1988 WL 36082

District Court of Appeal of Florida | Filed: Apr 20, 1988 | Docket: 473122

Cited 4 times | Published

of the use tax and 100 percent penalty under section 212.05(1)(a)2, Florida Statutes, was unlawful, and

Joubert v. Barnhart

396 F. Supp. 2d 1320, 2005 U.S. Dist. LEXIS 34393, 2005 WL 2737563

District Court, S.D. Florida | Filed: Aug 8, 2005 | Docket: 2432860

Cited 3 times | Published

legislative body in the United States. 8 C.F.R. § 212.5(h). See also, POMS SI 0052.108B (containing same

Pg v. Dep't of Children & Fanukt Services

867 So. 2d 1248, 2004 WL 515551

District Court of Appeal of Florida | Filed: Mar 17, 2004 | Docket: 1722424

Cited 3 times | Published

subject to the conditions outlined in 8 C.F.R. § 212.5 (2003). Subsection (d) places the following conditions

Florida Hi-Lift v. Dept. of Revenue

571 So. 2d 1364, 1990 Fla. App. LEXIS 9206, 1990 WL 197965

District Court of Appeal of Florida | Filed: Dec 10, 1990 | Docket: 1173055

Cited 3 times | Published

withdrawn. The recommended order quotes *1366 Section 212.05, Florida Statutes (1985),[1] which provides

Deerbrooke Investments, Inc. v. Florida Dept. of Revenue

861 So. 2d 447, 2003 Fla. App. LEXIS 13615, 2003 WL 22085422

District Court of Appeal of Florida | Filed: Sep 10, 2003 | Docket: 462992

Cited 2 times | Published

would not be subject to Florida tax pursuant to section 212.05, Florida Statutes. Under this provision, Florida

Daniel Benitez v. Robert Wallis

402 F.3d 1133

Court of Appeals for the Eleventh Circuit | Filed: Jul 17, 2003 | Docket: 212928

Cited 2 times | Published

against the public interest. Pursuant to 8 C.F.R. § 212.5(d)(2), the INS revoked Benitez's immigration parole

Benitez v. Wallis

337 F.3d 1289, 2003 U.S. App. LEXIS 14347, 2003 WL 21665247

Court of Appeals for the Eleventh Circuit | Filed: Jul 17, 2003 | Docket: 65655595

Cited 2 times | Published

against the public interest. Pursuant to 8 C.F.R. § 212.5(d)(2), the INS revoked Benitez’s immigration parole

Wal-Mart Stores, Inc. v. Mazourek

778 So. 2d 346, 2000 Fla. App. LEXIS 16928, 2000 WL 1878952

District Court of Appeal of Florida | Filed: Dec 29, 2000 | Docket: 1290367

Cited 2 times | Published

selling tangible personal property at retail. § 212.05(1), Fla.Stat. (1997). Section 212.02(16), Florida

WARNING SAFETY LIGHTS v. Dept. of Rev.

678 So. 2d 1377, 1996 WL 496653

District Court of Appeal of Florida | Filed: Sep 4, 1996 | Docket: 1737011

Cited 2 times | Published

as television system programming services. See § 212.05(1)(e)1.b, Fla. Stat. (1993). Conversely without

Nemrod Jose Arauz, A/K/A Arauz-Acuna v. Perry Rivkind, District Director, U.S. Immigration & Naturalization Service, District Vi

834 F.2d 979, 1987 U.S. App. LEXIS 16918, 1987 WL 21676

Court of Appeals for the Eleventh Circuit | Filed: Dec 31, 1987 | Docket: 813004

Cited 2 times | Published

United States for prosecution pursuant to 8 C.F.R. § 212.5(a)(3). On August 16, 1983, the government

United Engines, Inc. v. Dept. of Revenue

508 So. 2d 459, 12 Fla. L. Weekly 1369, 1987 Fla. App. LEXIS 8758

District Court of Appeal of Florida | Filed: Jun 1, 1987 | Docket: 1649068

Cited 2 times | Published

Purchaser" in order to claim an exemption under section 212.05(1)(a)2, Florida Statutes (1983) from the 5%

Perez-Perez v. Hanberry

781 F.2d 1477, 82 A.L.R. Fed. 613

Court of Appeals for the Eleventh Circuit | Filed: Jan 27, 1986 | Docket: 66213323

Cited 2 times | Published

Act, 8 U.S.C. § 1182(d)(5)(A), and in 8 C.F.R. § 212.5. We thought we had made it clear in another context

SHARPER IMAGE v. Dept. of Rev.

704 So. 2d 657, 1997 WL 765638

District Court of Appeal of Florida | Filed: Dec 8, 1997 | Docket: 1706047

Cited 1 times | Published

Neither contention will withstand scrutiny. Section 212.05(1)(b), Florida Statutes (1987), provides: [A]

Dept. of Revenue v. Quotron Systems, Inc.

615 So. 2d 774, 1993 Fla. App. LEXIS 2461, 1993 WL 62206

District Court of Appeal of Florida | Filed: Mar 9, 1993 | Docket: 1185398

Cited 1 times | Published

is persuaded, on the undisputed facts, that Section 212.05, Florida Statutes, does not subject Quotron's

Ordaz-Machado v. Rivkind

669 F. Supp. 1068, 1987 U.S. Dist. LEXIS 8753

District Court, S.D. Florida | Filed: Sep 21, 1987 | Docket: 66173082

Cited 1 times | Published

of the alien in the United States....” 8 C.F.R. § 212.5(d)(2). Petitioner’s parole was revoked following

Department of Revenue v. GR Swan Enterprises, Inc.

506 So. 2d 455, 12 Fla. L. Weekly 1053, 1987 Fla. App. LEXIS 8024

District Court of Appeal of Florida | Filed: Apr 15, 1987 | Docket: 1336656

Cited 1 times | Published

that: 1) the trial court's interpretation of Section 212.05(1)(a)2, Florida Statutes (1983), results in

Louis v. Nelson

624 F. Supp. 836, 1985 U.S. Dist. LEXIS 13059

District Court, S.D. Florida | Filed: Dec 6, 1985 | Docket: 2522571

Cited 1 times | Published

without regard to race or nationality. See 8 CFR § 212.5 (1985). [5] The Eleventh Circuit panel that originally

Smith v. Department of Revenue

376 So. 2d 421

District Court of Appeal of Florida | Filed: Oct 23, 1979 | Docket: 1410764

Cited 1 times | Published

767 (Fla. 3d DCA 1961). The State urges that Section 212.05, Florida Statutes (1977), authorizes a tax

State ex rel. Szabo Food Services, Inc. of North Carolina v. Dickinson

286 So. 2d 529, 1973 Fla. LEXIS 4159

Supreme Court of Florida | Filed: Oct 31, 1973 | Docket: 64535960

Cited 1 times | Published

vending machines in compliance with Fla.Stat. (1969) § 212.05, F.S.A., which imposed a tax on all retail sales

Oracle America, Inc. v. Florida Department of Revenue

District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435413

Published

personal property sold at retail. § 212.05(1)(a)1.a., Fla. Stat. A customized software package

Oracle America, Inc. v. Florida Department of Revenue

District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435414

Published

personal property sold at retail. § 212.05(1)(a)1.a., Fla. Stat. A customized software package

Oracle America, Inc. v. Department of Revenue

District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435415

Published

personal property sold at retail. § 212.05(1)(a)1.a., Fla. Stat. A customized software package

Florida Department of Revenue v. American Business USA Corp.

191 So. 3d 906, 41 Fla. L. Weekly Supp. 237, 2016 WL 3010822, 2016 Fla. LEXIS 1123

Supreme Court of Florida | Filed: May 26, 2016 | Docket: 3067643

Published

expressly declared invalid a state statute, section 212.05(1)(/,), Florida Statutes (2012), this, .Court

Seminole Tribe of Florida v. Marshall Stranburg

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2015 | Docket: 2688881

Published

similar to the Utility Tax. Compare Fla. Stat. § 212.05 (“It is hereby declared to be the legislative

Directv, Inc., etc. v. State of Florida, Dept. of Revenue

District Court of Appeal of Florida | Filed: Jun 10, 2015 | Docket: 2663946

Published

the provider was a cable or satellite company. § 212.05, Fla. Stat. (1999). Cable companies were required

American Business USA Corp. v. Department of Revenue

151 So. 3d 67, 2014 Fla. App. LEXIS 18430, 2014 WL 5834619

District Court of Appeal of Florida | Filed: Nov 12, 2014 | Docket: 2595487

Published

property were subject to sales tax pursuant to section 212.05(1)(l) and rule 12A-1.047(1).” The administrative

Department of Revenue v. General Motors LLC

104 So. 3d 1191, 2012 Fla. App. LEXIS 20808, 2012 WL 6029120

District Court of Appeal of Florida | Filed: Dec 5, 2012 | Docket: 60227358

Published

when property is “sold at retail in this state.” § 212.05(l)(a), Fla. Stat. (2011). In contrast, the use

Deerbrooke Investments, Inc. v. Florida Department of State

919 So. 2d 691, 2006 Fla. App. LEXIS 1148, 2006 WL 229197

District Court of Appeal of Florida | Filed: Feb 1, 2006 | Docket: 64842081

Published

could not be subject to Florida tax pursuant to section 212.05, Florida Statutes. Section 212.08, Florida

Rabin v. State Department of Revenue

884 So. 2d 983, 2004 Fla. App. LEXIS 13882, 2004 WL 2101908

District Court of Appeal of Florida | Filed: Sep 22, 2004 | Docket: 64833642

Published

the DOR has not taken any action to enforce section 212.05, Florida Statutes, or section 212.06, Florida

Marie Therese Halim v. United States Atty. General, Immigration and Naturalization Service

Court of Appeals for the Eleventh Circuit | Filed: Jun 5, 2003 | Docket: 1219866

Published

implementing this grant of discretion. See 8 C.F.R. § 212.5. In addition to establishing various criteria for

Dream Boat, Inc. v. Department of Revenue

921 So. 2d 1, 2003 Fla. App. LEXIS 4097, 2003 WL 1560175

District Court of Appeal of Florida | Filed: Mar 27, 2003 | Docket: 64842467

Published

slot machine license agreements, pursuant to section 212.05, Florida Statutes (1999). Appellant challenged

Al Najjar v. Ashcroft

186 F. Supp. 2d 1235, 2002 U.S. Dist. LEXIS 3033, 2002 WL 257357

District Court, S.D. Florida | Filed: Feb 19, 2002 | Docket: 2283318

Published

director, and for such reasons as are set forth in § 212.5(a) of this chapter,[8] once an order of deportation

P.R. Marketing Group, Inc. v. GTE Florida Inc.

806 So. 2d 597, 2002 Fla. App. LEXIS 984, 2002 WL 125883

District Court of Appeal of Florida | Filed: Feb 1, 2002 | Docket: 64812231

Published

calls. They alleged that a careful reading of section 212.05(l)(e), Florida Statutes (Supp.1994), revealed

Ago

Florida Attorney General Reports | Filed: Mar 13, 2001 | Docket: 3257877

Published

examination of the state's tax laws is necessary. Section 212.05, Florida Statutes, provides in part: "Sales

Ago

Florida Attorney General Reports | Filed: Mar 13, 2001 | Docket: 3257877

Published

examination of the state's tax laws is necessary. Section 212.05, Florida Statutes, provides in part: "Sales

American Telephone & Telegraph Co. v. Florida Department of Revenue

764 So. 2d 665, 2000 Fla. App. LEXIS 5777, 2000 WL 627812

District Court of Appeal of Florida | Filed: May 17, 2000 | Docket: 64799395

Published

but not on services.” (footnote omitted)). Section 212.05(l)(a)l.a., Florida Statutes (1983), provides

Department of Revenue v. Ocala Breeders' Sales, Inc.

725 So. 2d 387, 1998 Fla. App. LEXIS 15957, 1998 WL 879256

District Court of Appeal of Florida | Filed: Dec 18, 1998 | Docket: 64785925

Published

taxable as a use tax. The Department relies on section 212.05 Florida Statutes (1997), which provides: It

HMY New Yacht Sales, Inc. v. Department of Revenue

676 So. 2d 1385, 1996 Fla. App. LEXIS 7572, 1996 WL 392957

District Court of Appeal of Florida | Filed: Jul 16, 1996 | Docket: 64766212

Published

for payment of the statutory use tax under section 212.05, Florida Statutes (1991). Based on the audit

R.R. Donnelley & Sons Co. v. Fuchs

670 So. 2d 113, 1996 Fla. App. LEXIS 1936, 1996 WL 90576

District Court of Appeal of Florida | Filed: Mar 5, 1996 | Docket: 64763366

Published

tangible personal property sold at retail, see section 212.05(l)(a)l.a, and imposes a corresponding use tax

FLORIDA HOTEL & MOTEL ASS'N v. State, Department of Revenue

635 So. 2d 1044, 1994 Fla. App. LEXIS 4101, 1994 WL 148157

District Court of Appeal of Florida | Filed: Apr 27, 1994 | Docket: 1705380

Published

separate taxable transactions are involved. Section 212.05(1)(a)1.a., Florida Statutes (1991), reads:

Department of Revenue v. B & L Concepts, Inc.

612 So. 2d 720, 1993 Fla. App. LEXIS 635, 1993 WL 16415

District Court of Appeal of Florida | Filed: Jan 29, 1993 | Docket: 64693768

Published

judgment in favor of the vendor holding that section 212.05, Florida Statutes, does not authorize the imposition

Chestnut Fleet Rentals, Inc. v. State, Department of Revenue

559 So. 2d 264, 1990 Fla. App. LEXIS 1926, 1990 WL 32451

District Court of Appeal of Florida | Filed: Mar 26, 1990 | Docket: 64649485

Published

tangible personal property within the meaning of § 212.05, Fla.Stat. (1976). The DOR concluded that where

Moore v. State, Department of Revenue

536 So. 2d 1050, 13 Fla. L. Weekly 2133, 1988 Fla. App. LEXIS 4046, 1988 WL 93299

District Court of Appeal of Florida | Filed: Sep 13, 1988 | Docket: 64639596

Published

licensed, as well as other business sales. See section 212.05(l)(a)l, Florida Statutes (1984). Chapter 320

Department of Revenue v. Imperial Builders & Supply, Inc.

519 So. 2d 1030, 13 Fla. L. Weekly 144, 1988 Fla. App. LEXIS 23, 1988 WL 200

District Court of Appeal of Florida | Filed: Jan 7, 1988 | Docket: 64632618

Published

the cost of materials. As brief background, section 212.05, Florida Statutes, declares it to be the legislative

Department of Revenue v. Yacht Futura Corp.

510 So. 2d 1047, 1987 Fla. App. LEXIS 9653, 12 Fla. L. Weekly 1787

District Court of Appeal of Florida | Filed: Jul 24, 1987 | Docket: 64628740

Published

inapposite as they involved the application of section 212.05(l)(a)2. This statute provides an exemption

Cronacher v. Florida Department of Revenue

510 So. 2d 615, 1987 Fla. App. LEXIS 8991

District Court of Appeal of Florida | Filed: Jun 23, 1987 | Docket: 64628654

Published

Enters., Inc., 506 So.2d 455 (Fla. 1st DCA 1987); § 212.05, Fla.Stat. (1985).

Ago

Florida Attorney General Reports | Filed: Sep 22, 1986 | Docket: 3257753

Published

transaction is subject to the state's sales tax. Section 212.05, F.S., as amended by chs. 86-152, 86-155 and

Askew v. Seminole Tribe of Florida, Inc.

474 So. 2d 877, 10 Fla. L. Weekly 2042, 1985 Fla. App. LEXIS 15580

District Court of Appeal of Florida | Filed: Aug 28, 1985 | Docket: 64613802

Published

tangible personal property to non-Indians by Section 212.05, Florida Statutes; (2) the admissions tax imposed

Ruralist Press, Inc. v. Florida Department of Banking & Finance

429 So. 2d 1270, 1983 Fla. App. LEXIS 18963

District Court of Appeal of Florida | Filed: Mar 31, 1983 | Docket: 64596459

Published

assessed based on the cost price of the books, Section 212.05(l)(b), Florida Statutes (1981). Cost price

Southern Paving Co. v. State, Department of Revenue

399 So. 2d 11, 1981 Fla. App. LEXIS 19755

District Court of Appeal of Florida | Filed: May 13, 1981 | Docket: 64582913

Published

Department of Revenue asserts that tax is due under § 212.05 because asphalt was sold from Taft to Southern

Rederi v. State, Department of Revenue

348 So. 2d 656, 1977 Fla. App. LEXIS 16363

District Court of Appeal of Florida | Filed: Aug 2, 1977 | Docket: 64559646

Published

outside the state of Florida,” pursuant to Section 212.-05, Florida Statutes (1975). Respondent filed

Graybar Electric Co. v. State, Department of Revenue

347 So. 2d 718, 1977 Fla. App. LEXIS 16162

District Court of Appeal of Florida | Filed: Jun 14, 1977 | Docket: 64559334

Published

as to the Triumpho and Grand Bahama sales. Section 212.05, Florida Statutes (1975), imposes a sales tax

Department of Revenue v. Camp Universe, Inc.

273 So. 2d 148, 1973 Fla. App. LEXIS 7260

District Court of Appeal of Florida | Filed: Feb 20, 1973 | Docket: 64530381

Published

supervising their activities and instruction. “Section 212.05, Florida Statutes, relating to tangible personal

Mainer v. Cambron Construction Co.

237 So. 2d 275, 1970 Fla. App. LEXIS 6149

District Court of Appeal of Florida | Filed: Jun 29, 1970 | Docket: 64515294

Published

him.” 5 Blashfield, Automobile Law & Practices, § 212.5 (1966). In the case of Lipscomb v. News Star World

State ex rel. Drum Service Co. of Florida v. Kirk

234 So. 2d 358, 1970 Fla. LEXIS 2781

Supreme Court of Florida | Filed: Apr 22, 1970 | Docket: 64514306

Published

was submitted and disallowed. Florida Statutes § 212.05, F.S.A., provides : “Sales, storage, use tax.

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

actual value received for such admissions. F.S. section 212.05, F.S.A., declares it to be the legislative

State ex rel. Sunair Electronics, Inc. v. Green

177 So. 2d 490, 1965 Fla. App. LEXIS 3948

District Court of Appeal of Florida | Filed: Jul 27, 1965 | Docket: 64493897

Published

Judge, concur. . Chapter 212, F.S.A. . F.S. § 212.05, F.S.A. . Rule 04(2) (b) and 64(3) now designated

Whitehead & Kales Co. v. Green

113 So. 2d 732, 1959 Fla. App. LEXIS 2653

District Court of Appeal of Florida | Filed: Jun 30, 1959 | Docket: 60192966

Published

outlined in the complaint are taxable under Section 212.05 Florida Statutes, F.S.A., and injunc-tive relief