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Florida Statute 212.06 | Lawyer Caselaw & Research
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The 2022 Florida Statutes (including 2022 Special Session A and 2023 Special Session B)
Title XIV
TAXATION AND FINANCE
Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS
View Entire Chapter
F.S. 212.06
212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.—
(1)(a) The aforesaid tax at the rate of 6 percent of the retail sales price as of the moment of sale, 6 percent of the cost price as of the moment of purchase, or 6 percent of the cost price as of the moment of commingling with the general mass of property in this state, as the case may be, shall be collectible from all dealers as herein defined on the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of tangible personal property or services taxable under this chapter. The full amount of the tax on a credit sale, installment sale, or sale made on any kind of deferred payment plan shall be due at the moment of the transaction in the same manner as on a cash sale.
(b) Except as otherwise provided, any person who manufactures, produces, compounds, processes, or fabricates in any manner tangible personal property for his or her own use shall pay a tax upon the cost of the product manufactured, produced, compounded, processed, or fabricated without any deduction therefrom on account of the cost of material used, labor or service costs, or transportation charges, notwithstanding the provisions of s. 212.02 defining “cost price.” However, the tax levied under this paragraph shall not be imposed upon any person who manufactures or produces electrical power or energy, steam energy, or other energy at a single location, when such power or energy is used directly and exclusively at such location, or at other locations if the energy is transferred through facilities of the owner in the operation of machinery or equipment that is used to manufacture, process, compound, produce, fabricate, or prepare for shipment tangible personal property for sale or to operate pollution control equipment, maintenance equipment, or monitoring or control equipment used in such operations. The manufacture or production of electrical power or energy that is used for space heating, lighting, office equipment, or air-conditioning or any other, nonprocessing, noncompounding, nonproducing, nonfabricating, or nonshipping activity is taxable. Electrical power or energy consumed or dissipated in the transmission or distribution of electrical power or energy for resale is also not taxable. Fabrication labor shall not be taxable when a person is using his or her own equipment and personnel, for his or her own account, as a producer, subproducer, or coproducer of a qualified motion picture. For purposes of this chapter, the term “qualified motion picture” means all or any part of a series of related images, either on film, tape, or other embodiment, including, but not limited to, all items comprising part of the original work and film-related products derived therefrom as well as duplicates and prints thereof and all sound recordings created to accompany a motion picture, which is produced, adapted, or altered for exploitation in, on, or through any medium or device and at any location, primarily for entertainment, commercial, industrial, or educational purposes. This exemption for fabrication labor associated with production of a qualified motion picture will inure to the taxpayer upon presentation of the certificate of exemption issued to the taxpayer under the provisions of s. 288.1258. A person who manufactures factory-built buildings for his or her own use in the performance of contracts for the construction or improvement of real property shall pay a tax only upon the person’s cost price of items used in the manufacture of such buildings.
(c)1. Notwithstanding the provisions of paragraph (b), the use tax on asphalt manufactured for one’s own use shall be calculated with respect to paragraph (b) only upon the cost of materials which become a component part or which are an ingredient of the finished asphalt and upon the cost of the transportation of such components and ingredients. In addition, an indexed tax of 38 cents per ton of such manufactured asphalt shall be due at the same time and in the same manner as taxes due pursuant to paragraph (b). The indexed tax shall be adjusted each July 1 to an amount, rounded to the nearest cent, equal to the product of 38 cents multiplied by a fraction, the numerator of which is the annual average of the “materials and components for construction” series of the producer price index, as calculated and published by the United States Department of Labor, Bureau of Statistics, for the previous calendar year, and the denominator of which is the annual average of said series for calendar year 1988.
2. Manufactured asphalt used for any federal, state, or local government public works project shall be exempt from the indexed tax imposed by this paragraph.
(d) For purposes of paragraph (b), the department may establish a cost price amount for industry groups that manufacture, produce, compound, process, or fabricate tangible personal property for their own use in the performance of contracts for improvements to real property. Such cost price amount must be established as a percentage, rounded to the nearest whole number, of the total contract price charged for the improvement. The cost price percentages established must be adopted by rule pursuant to the procedures provided in s. 120.54, upon petition of a majority of the members of an industry group or by a statewide association that represents such industry group, and must be based on a reasonable estimate of average costs incurred by members of the petitioning industry group. The department is required to adopt a cost price percentage only if sufficient information is available to determine such percentage. The information considered by the department to establish the cost price percentage must be that set forth in the petition or that which is otherwise made available to the department. Any cost price percentage so established must be available only by election of a member of the industry group for which the percentage was established and may apply only to such periods or contracts for which the election is made. The election must be made by the taxpayer by timely accruing and remitting tax on the contract using the established percentage figure. If the taxpayer does not timely accrue and remit the use tax due for a contract using the percentage figure, the taxpayer may not later use this method of calculating the use tax due for that contract. Taxpayers must maintain adequate records showing the accrual of tax using the percentage figure on total contract price. Any cost price so established must remain available for use for a period of at least 5 years from the date of its adoption and must be reviewed and be subject to adjustment by the department no more frequently than at 5-year intervals. The provisions of this paragraph are not available to persons subject to paragraph (c).
(e)1. Notwithstanding any other provision of this chapter, tax shall not be imposed on any vessel registered under s. 328.52 by a vessel dealer or vessel manufacturer with respect to a vessel used solely for demonstration, sales promotional, or testing purposes. The term “promotional purposes” shall include, but not be limited to, participation in fishing tournaments. For the purposes of this paragraph, “promotional purposes” means the entry of the vessel in a marine-related event where prospective purchasers would be in attendance, where the vessel is entered in the name of the dealer or manufacturer, and where the vessel is clearly marked as for sale, on which vessel the name of the dealer or manufacturer is clearly displayed, and which vessel has never been transferred into the dealer’s or manufacturer’s accounting books from an inventory item to a capital asset for depreciation purposes.
2. The provisions of this paragraph do not apply to any vessel when used for transporting persons or goods for compensation; when offered, let, or rented to another for consideration; when offered for rent or hire as a means of transportation for compensation; or when offered or used to provide transportation for persons solicited through personal contact or through advertisement on a “share expense” basis.
3. Notwithstanding any other provision of this chapter, tax may not be imposed on any vessel imported into this state for the sole purpose of being offered for sale at retail by a yacht broker or yacht dealer registered in this state if the vessel remains under the care, custody, and control of the registered broker or dealer and the owner of the vessel does not make personal use of the vessel during that time. The provisions of this chapter govern the taxability of any sale or use of the vessel subsequent to its importation under this provision.
(2)(a) The term “dealer,” as used in this chapter, includes every person who manufactures or produces tangible personal property for sale at retail; for use, consumption, or distribution; or for storage to be used or consumed in this state.
(b) The term “dealer” is further defined to mean every person, as used in this chapter, who imports, or causes to be imported, tangible personal property from any state or foreign country for sale at retail; for use, consumption, or distribution; or for storage to be used or consumed in this state.
1(c) The term “dealer” is further defined to mean every person, as used in this chapter, who sells at retail or who offers for sale at retail, or who has in his or her possession for sale at retail; or for use, consumption, or distribution; or for storage to be used or consumed in this state, tangible personal property as defined herein, including a retailer who transacts a substantial number of remote sales or a marketplace provider that has a physical presence in this state or that makes or facilitates through its marketplace a substantial number of remote sales.
(d) The term “dealer” is further defined to mean any person who has sold at retail; or used, or consumed, or distributed; or stored for use or consumption in this state, tangible personal property and who cannot prove that the tax levied by this chapter has been paid on the sale at retail, the use, the consumption, the distribution, or the storage of such tangible personal property. However, the term “dealer” does not mean a person who is not a “dealer” under the definition of any other paragraph of this subsection and whose only owned or leased property (including property owned or leased by an affiliate) in this state is located at the premises of a printer with which it has contracted for printing, if such property consists of the final printed product, property which becomes a part of the final printed product, or property from which the printed product is produced.
(e) The term “dealer” is further defined to mean any person, as used in this chapter, who leases or rents tangible personal property, as defined in this chapter, for a consideration, permitting the use or possession of such property without transferring title thereto, except as expressly provided for to the contrary herein.
(f) The term “dealer” is further defined to mean any person, as used in this chapter, who maintains or has within this state, directly or by a subsidiary, an office, distributing house, salesroom, or house, warehouse, or other place of business.
(g) “Dealer” also means and includes every person who solicits business either by direct representatives, indirect representatives, or manufacturers’ agents; by distribution of catalogs or other advertising matter; or by any other means whatsoever, and by reason thereof receives orders for tangible personal property from consumers for use, consumption, distribution, and storage for use or consumption in the state; such dealer shall collect the tax imposed by this chapter from the purchaser, and no action, either in law or in equity, on a sale or transaction as provided by the terms of this chapter may be had in this state by any such dealer unless it is affirmatively shown that the provisions of this chapter have been fully complied with.
(h) “Dealer” also means and includes every person who, as a representative, agent, or solicitor of an out-of-state principal or principals, solicits, receives, and accepts orders from consumers in the state for future delivery and whose principal refuses to register as a dealer.
(i) “Dealer” also means and includes the state, county, municipality, any political subdivision, agency, bureau or department, or other state or local governmental instrumentality.
(j) The term “dealer” is further defined to mean any person who leases, or grants a license to use, occupy, or enter upon, living quarters, sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps, real property, space or spaces in parking lots or garages for motor vehicles, docking or storage space or spaces for boats in boat docks or marinas, or tie-down or storage space or spaces for aircraft at airports. The term “dealer” also means any person who has leased, occupied, or used or was entitled to use any living quarters, sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps, real property, space or spaces in parking lots or garages for motor vehicles or docking or storage space or spaces for boats in boat docks or marinas, or who has purchased communication services or electric power or energy, and who cannot prove that the tax levied by this chapter has been paid to the vendor or lessor on any such transactions. The term “dealer” does not include any person who leases, lets, rents, or grants a license to use, occupy, or enter upon any living quarters, sleeping quarters, or housekeeping accommodations in apartment houses, roominghouses, tourist camps, or trailer camps, and who exclusively enters into a bona fide written agreement for continuous residence for longer than 6 months in duration with any person who leases, lets, rents, or is granted a license to use such property.
(k) “Dealer” also means any person who sells, provides, or performs a service taxable under this chapter. “Dealer” also means any person who purchases, uses, or consumes a service taxable under this chapter who cannot prove that the tax levied by this chapter has been paid to the seller of the taxable service.
(l) “Dealer” also means any person who solicits, offers, provides, enters into, issues, or delivers any service warranty taxable under this chapter, or who receives, on behalf of such a person, any consideration from a service warranty holder.
2(m) The term “dealer” also means a forwarding agent as defined in subparagraph (5)(b)1. who has applied for and received a Florida Certificate of Forwarding Agent Address from the department.
(3)(a) Except as provided in paragraph (b), every dealer making sales, whether within or outside the state, of tangible personal property for distribution, storage, or use or other consumption, in this state, shall, at the time of making sales, collect the tax imposed by this chapter from the purchaser.
(b)1. A purchaser of printed materials shall have sole responsibility for the taxes imposed by this chapter on those materials when the printer of the materials delivers them to the United States Postal Service for mailing to persons other than the purchaser located within and outside this state. Printers of materials delivered by mail to persons other than the purchaser located within and outside this state shall have no obligation or responsibility for the payment or collection of any taxes imposed under this chapter on those materials. However, printers are obligated to collect the taxes imposed by this chapter on printed materials when all, or substantially all, of the materials will be mailed to persons located within this state. For purposes of the printer’s tax collection obligation, there is a rebuttable presumption that all materials printed at a facility are mailed to persons located within the same state as that in which the facility is located. A certificate provided by the purchaser to the printer concerning the delivery of the printed materials for that purchase or all purchases shall be sufficient for purposes of rebutting the presumption created herein.
2. The Department of Revenue is authorized to adopt rules and forms to implement the provisions of this paragraph.
(4) On all tangible personal property imported or caused to be imported from other states, territories, the District of Columbia, or any foreign country, and used by him or her, the dealer, as herein defined, shall pay the tax imposed by this chapter on all articles of tangible personal property so imported and used, the same as if such articles had been sold at retail for use or consumption in this state. For the purposes of this chapter, the use, or consumption, or distribution, or storage to be used or consumed in this state of tangible personal property shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein, provided there shall be no duplication of the tax in any event.
2(5)1(a)1. Except as provided in subparagraph 2., it is not the intention of this chapter to levy a tax upon tangible personal property imported, produced, or manufactured in this state for export, provided that tangible personal property may not be considered as being imported, produced, or manufactured for export unless the importer, producer, or manufacturer delivers the same to a forwarding agent for exporting or to a common carrier for shipment outside this state or mails the same by United States mail to a destination outside this state; or, in the case of aircraft being exported under their own power to a destination outside the continental limits of the United States, by submission to the department of a duly signed and validated United States customs declaration, showing the departure of the aircraft from the continental United States; and further with respect to aircraft, the canceled United States registry of said aircraft; or in the case of parts and equipment installed on aircraft of foreign registry, by submission to the department of documentation as provided by rule, showing the departure of the aircraft from the continental United States; nor is it the intention of this chapter to levy a tax on any sale that the state is prohibited from taxing under the Constitution or laws of the United States. Every retail sale made to a person physically present at the time of sale is presumed to have been delivered in this state.
2.a. Notwithstanding subparagraph 1., a tax is levied on each sale of tangible personal property to be transported to a cooperating state as defined in sub-subparagraph c., at the rate specified in sub-subparagraph d. However, a Florida dealer is relieved from the requirements of collecting taxes pursuant to this subparagraph if the Florida dealer obtains from the purchaser an affidavit providing the purchaser’s name, address, state taxpayer identification number, and a statement that the purchaser is aware of his or her state’s use tax laws, is a registered dealer in Florida or another state, or is purchasing the tangible personal property for resale or is otherwise not required to pay the tax on the transaction. The department may, by rule, provide a form to be used for the purposes of this sub-subparagraph.
b. For purposes of this subparagraph, the term “cooperating state” means a state determined by the executive director of the department to cooperate satisfactorily with this state in collecting taxes on remote sales. To be determined a cooperating state, a state must meet all the following minimum requirements:
(I) It levies and collects taxes on remote sales of property transported from that state to persons in this state, as described in s. 212.0596, upon request of the department.
(II) The tax so collected is at the rate specified in s. 212.05, not including any local option or tourist or convention development taxes collected pursuant to s. 125.0104 or this chapter.
(III) Such state agrees to remit to the department all taxes so collected no later than 30 days from the last day of the calendar quarter following their collection.
(IV) Such state authorizes the department to audit dealers within its jurisdiction who make remote sales that are the subject of s. 212.0596, or makes arrangements deemed adequate by the department for auditing them with its own personnel.
(V) Such state agrees to provide to the department records obtained by it from retailers or dealers in such state showing delivery of tangible personal property into this state upon which no sales or use tax has been paid in a manner similar to that provided in sub-subparagraph g.
c. For purposes of this subparagraph, the term “sales of tangible personal property to be transported to a cooperating state” means remote sales to a person who is in the cooperating state at the time the order is executed, from a dealer who receives that order in this state.
d. The tax levied by sub-subparagraph a. shall be at the rate at which such a sale would have been taxed pursuant to the cooperating state’s tax laws if consummated in the cooperating state by a dealer and a purchaser, both of whom were physically present in that state at the time of the sale.
e. The tax levied by sub-subparagraph a., when collected, shall be held in the State Treasury in trust for the benefit of the cooperating state and shall be paid to it at a time agreed upon between the department, acting for this state, and the cooperating state or the department or agency designated by it to act for it; however, such payment shall in no event be made later than 30 days from the last day of the calendar quarter after the tax was collected. Funds held in trust for the benefit of a cooperating state are not subject to the service charges imposed by s. 215.20.
f. The department is authorized to perform such acts and to provide such cooperation to a cooperating state with reference to the tax levied by sub-subparagraph a. as is required of the cooperating state by sub-subparagraph b.
g. In furtherance of this act, dealers selling tangible personal property for delivery in another state shall make available to the department, upon request of the department, records of all tangible personal property so sold. Such records must include a description of the property, the name and address of the purchaser, the name and address of the person to whom the property was sent, the purchase price of the property, information regarding whether sales tax was paid in this state on the purchase price, and such other information as the department may by rule prescribe.
(b)1. As used in this subsection, the term:
a. “Certificate” means a Florida Certificate of Forwarding Agent Address.
b. “Facilitating” means preparation for or arranging for export.
c. “Forwarding agent” means a person or business whose principal business activity is facilitating for compensation the export of property owned by other persons.
d. “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.
e. “Principal business activity” means the activity from which the person or business derives the highest percentage of its total receipts.
2. A forwarding agent engaged in international export may apply to the department for a certificate.
3. Each application must include:
a. The designation of an address for the forwarding agent.
b. A certification that:
(I) The tangible personal property delivered to the designated address for export originates with a United States vendor;
(II) The tangible personal property delivered to the designated address for export is irrevocably committed to export out of the United States through a continuous and unbroken exportation process; and
(III) The designated address is used exclusively by the forwarding agent for such export.
c. A copy of the forwarding agent’s last filed federal income tax return showing the entity’s principal business activity classified under NAICS code 488510, except as provided under subparagraph 4. or subparagraph 5.
d. A statement of the total revenues of the forwarding agent.
e. A statement of the amount of revenues associated with international export of the forwarding agent.
f. A description of all business activity that occurs at the designated address.
g. The name and contact information of a designated contact person of the forwarding agent.
h. The forwarding agent’s website address.
i. Any additional information the department requires by rule to demonstrate eligibility for the certificate and a signature attesting to the validity of the information provided.
4. An applicant that has not filed a federal return for the preceding tax year under NAICS code 488510 shall provide all of the following:
a. A statement of estimated total revenues.
b. A statement of estimated revenues associated with international export.
c. The NAICS code under which the forwarding agent intends to file a federal return.
5. If an applicant does not file a federal return identifying a NAICS code, the applicant shall provide documentation to support that its principal business activity is that of a forwarding agent and that the applicant is otherwise eligible for the certificate.
6. A forwarding agent that applies for and receives a certificate shall register as a dealer with the department.
7. A forwarding agent shall remit the tax imposed under this chapter on any tangible personal property shipped to the designated forwarding agent address if no tax was collected and the tangible personal property remained in this state or if delivery to the purchaser or purchaser’s representative occurs in this state. This subparagraph does not prohibit the forwarding agent from collecting such tax from the consumer of the tangible personal property.
8. A forwarding agent shall maintain the following records:
a. Copies of sales invoices or receipts between the vendor and the consumer when provided by the vendor to the forwarding agent. If sales invoices or receipts are not provided to the forwarding agent, the forwarding agent must maintain export documentation evidencing the value of the purchase consistent with the federal Export Administration Regulations, 15 C.F.R. parts 730-774.
b. Copies of federal returns evidencing the forwarding agent’s NAICS principal business activity code.
c. Copies of invoices or other documentation evidencing shipment to the forwarding agent.
d. Invoices between the forwarding agent and the consumer or other documentation evidencing the ship-to destination outside the United States.
e. Invoices for foreign postal or transportation services.
f. Bills of lading.
g. Any other export documentation.

Such records must be kept in an electronic format and made available for the department’s review pursuant to subparagraph 9. and ss. 212.13 and 213.35.

9. Each certificate expires 5 years after the date of issuance, except as specified in this subparagraph.
a. At least 30 days before expiration, a new application must be submitted to renew the certificate, and the application must contain the information required in subparagraph 3. Upon application for renewal, the certificate is subject to the review and reissuance procedures prescribed by this chapter and department rule.
b. Each forwarding agent shall update its application information annually or within 30 days after any material change.
c. The department shall verify that the forwarding agent is actively engaged in facilitating the international export of tangible personal property.
d. The department may suspend or revoke the certificate of any forwarding agent that fails to respond within 30 days to a written request for information regarding its business transactions.
10. The department shall provide a list on the department’s website of forwarding agents that have applied for and received a Florida Certificate of Forwarding Agent Address from the department. The list must include a forwarding agent’s entity name, address, and expiration date as provided on the Florida Certificate of Forwarding Agent Address.
11. A dealer may accept a copy of the forwarding agent’s certificate or rely on the list of forwarding agents’ names and addresses on the department’s website in lieu of collecting the tax imposed under this chapter when the property is required by terms of the sale to be shipped to the designated address on the certificate. A dealer who accepts a valid copy of a certificate or relies on the list of forwarding agents’ names and addresses on the department’s website in good faith and ships purchased tangible personal property to the address on the certificate is not liable for any tax due on sales made during the effective dates indicated on the certificate.
12. The department may revoke a forwarding agent’s certificate for noncompliance with this paragraph. Any person found to fraudulently use the address on the certificate for the purpose of evading tax is subject to the penalties provided in s. 212.085.
13. The department may adopt rules to administer this paragraph, including, but not limited to, rules relating to procedures, application and eligibility requirements, and forms.
(c)1. Notwithstanding paragraph (a), it is not the intention of this chapter to levy a tax on the sale of tangible personal property to a nonresident dealer who does not hold a Florida sales tax registration, provided such nonresident dealer furnishes the seller a statement declaring that the tangible personal property will be transported outside this state by the nonresident dealer for resale and for no other purpose. The statement must include, but not be limited to, the nonresident dealer’s name, address, applicable passport or visa number, arrival-departure card number, and evidence of authority to do business in the nonresident dealer’s home state or country, such as his or her business name and address, occupational license number, if applicable, or any other suitable requirement. The statement must be signed by the nonresident dealer and must include the following sentence: “Under penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true to the best of my knowledge and belief.”
2. The burden of proof of subparagraph 1. rests with the seller, who must retain the proper documentation to support the exempt sale. The exempt transaction is subject to verification by the department.
(d) Notwithstanding paragraph (a), it is not the intention of this chapter to levy a tax on the sale by a printer to a nonresident print purchaser of material printed by that printer for that nonresident print purchaser when the print purchaser does not furnish the printer a resale certificate containing a sales tax registration number but does furnish to the printer a statement declaring that such material will be resold by the nonresident print purchaser.
(6) It is however, the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass property of this state.
(7) The provisions of this chapter do not apply in respect to the use or consumption of tangible personal property or services, or distribution or storage of tangible personal property for use or consumption in this state, upon which a like tax equal to or greater than the amount imposed by this chapter has been lawfully imposed and paid in another state, territory of the United States, or the District of Columbia. The proof of payment of such tax shall be made according to rules and regulations of the department. If the amount of tax paid in another state, territory of the United States, or the District of Columbia is not equal to or greater than the amount of tax imposed by this chapter, then the dealer shall pay to the department an amount sufficient to make the tax paid in the other state, territory of the United States, or the District of Columbia and in this state equal to the amount imposed by this chapter.
(8)(a) Use tax will apply and be due on tangible personal property imported or caused to be imported into this state for use, consumption, distribution, or storage to be used or consumed in this state; provided, however, that, except as provided in paragraph (b), it shall be presumed that tangible personal property used in another state, territory of the United States, or the District of Columbia for 6 months or longer before being imported into this state was not purchased for use in this state. The rental or lease of tangible personal property which is used or stored in this state shall be taxable without regard to its prior use or tax paid on purchase outside this state.
(b) The presumption that tangible personal property used in another state, territory of the United States, or the District of Columbia for 6 months or longer before being imported into this state was not purchased for use in this state does not apply to any boat for which a saltwater fishing license fee is required to be paid pursuant to s. 379.354(7), either directly or indirectly, for the purpose of taking, attempting to take, or possessing any saltwater fish for noncommercial purposes. Use tax shall apply and be due on such a boat as provided in this paragraph, and proof of payment of such tax must be presented prior to the first such licensure of the boat, registration of the boat pursuant to chapter 328, and titling of the boat pursuant to chapter 328. A boat that is first licensed within 1 year after purchase shall be subject to use tax on the full amount of the purchase price; a boat that is first licensed in the second year after purchase shall be subject to use tax on 90 percent of the purchase price; a boat that is first licensed in the third year after purchase shall be subject to use tax on 80 percent of the purchase price; a boat that is first licensed in the fourth year after purchase shall be subject to use tax on 70 percent of the purchase price; a boat that is first licensed in the fifth year after purchase shall be subject to use tax on 60 percent of the purchase price; and a boat that is first licensed in the sixth year after purchase, or later, shall be subject to use tax on 50 percent of the purchase price. If the purchaser fails to provide the purchase invoice on such boat, the fair market value of the boat at the time of importation into this state shall be used to compute the tax.
(9) The taxes imposed by this chapter do not apply to the use, sale, or distribution of religious publications, bibles, hymn books, prayer books, vestments, altar paraphernalia, sacramental chalices, and like church service and ceremonial raiments and equipment.
(10) No title certificate may be issued on any boat, mobile home, motor vehicle, or other vehicle, or, if no title is required by law, no license or registration may be issued for any boat, mobile home, motor vehicle, or other vehicle, unless there is filed with such application for title certificate or license or registration certificate a receipt, issued by an authorized dealer or a designated agent of the Department of Revenue, evidencing the payment of the tax imposed by this chapter where the same is payable. A presumption of sales and use tax applicability is created if the motor vehicle is registered in this state. For the purpose of enforcing this provision, all county tax collectors and all persons or firms authorized to sell or issue boat, mobile home, and motor vehicle licenses are hereby designated agents of the department and are required to perform such duty in the same manner and under the same conditions prescribed for their other duties by the constitution or any statute of this state. All transfers of title to boats, mobile homes, motor vehicles, and other vehicles are taxable transactions, unless expressly exempt under this chapter.
(11)(a) Notwithstanding any other provision of this chapter, the taxes imposed by this chapter shall not be imposed on promotional materials, which are imported, purchased, sold, used, manufactured, fabricated, processed, printed, imprinted, assembled, distributed, or stored in this state, if the promotional materials are subsequently exported outside this state, and regardless of whether the exportation process is continuous and unbroken, a separate consideration is charged for the material so exported, or the taxpayer keeps, retains, or exercises any right, power, dominion, or control over the promotional materials before or for the purpose of subsequently transporting them outside this state.
(b) As used in this subsection, the term promotional materials means tangible personal property that is given away or otherwise distributed to promote the sale of a subscription to a publication; written or printed advertising material, direct mail literature, correspondence, written solicitations, renewal notices, and billings for sales connected with or to promote the sale of a subscription to a publication; and the component parts of each of these types of promotional materials.
(c) This exemption inures to the taxpayer only through refund of previously paid taxes or by self-accruing taxes as provided in s. 212.183 and applies only where the seller of subscriptions to publications sold in the state:
1. Is registered with the department pursuant to this chapter; and
2. Remits the taxes imposed by this chapter on such publications.
(12) In lieu of any other facts which may indicate commingling, any boat which remains in this state for more than an aggregate of 183 days in any 1-year period, except as provided in subsection (8) or s. 212.08(7)(t), shall be presumed to be commingled with the general mass of property of this state.
(13) Registered aircraft dealers who purchase aircraft exclusively for resale and do not pay sales tax on the purchase price at the time of purchase shall pay a use tax computed on 1 percent of the value of the aircraft each calendar month that the aircraft is used by the dealer. Payment of such tax shall commence in the month during which the aircraft is first used for any purpose for which income is received by the dealer. A dealer may pay the sales tax on the purchase of the aircraft in lieu of the monthly use tax. The value of the aircraft shall include its acquisition cost and the cost of reconditioning that enhances the value of the aircraft and shall generally be the value shown on the books of the dealer in accordance with generally accepted accounting principles. Notwithstanding the payment by the dealer of tax computed on 1 percent of the value of any aircraft, if the aircraft is leased or rented, the dealer shall collect from the customer and remit the tax that is due on the lease or rental of the aircraft; such payments do not diminish or offset any use tax due from the dealer.
(14) For the purpose of determining whether a person is improving real property, the term:
(a) “Real property” means the land and improvements thereto and fixtures and is synonymous with the terms “realty” and “real estate.”
(b) “Fixtures” means items that are an accessory to a building, other structure, or land and that do not lose their identity as accessories when installed but that do become permanently attached to realty. However, the term does not include the following items, whether or not such items are attached to real property in a permanent manner: property of a type that is required to be registered, licensed, titled, or documented by this state or by the United States Government, including, but not limited to, mobile homes, except mobile homes assessed as real property, or industrial machinery or equipment. For purposes of this paragraph, industrial machinery or equipment is not limited to machinery and equipment used to manufacture, process, compound, or produce tangible personal property. For an item to be considered a fixture, it is not necessary that the owner of the item also own the real property to which it is attached.
(c) “Improvements to real property” includes the activities of building, erecting, constructing, altering, improving, repairing, or maintaining real property.
(15)(a) When a contractor secures rock, shell, fill dirt, or similar materials from a location that he or she owns or leases and uses such materials to fulfill a real property contract on the property of another person, the contractor is the ultimate consumer of such materials and is liable for use tax thereon. This paragraph does not apply to a person or a corporation or affiliated group as defined by s. 220.03(1)(b) or (e) that secures such materials from a location that he, she, or it owns for use on his, her, or its own property. The basis upon which the contractor shall remit the tax is the fair retail market value determined by establishing either the price he or she would have to pay for it on the open market or the price he or she would regularly charge if he or she sold it to other contractors or users.
(b) When a contractor does not own or lease the land but has entered into an agreement to purchase fill dirt, rock, shell, or similar materials for his or her own use and wherein the contractor will excavate and remove the material, the taxable basis shall include the cost of the material plus all costs of clearing, excavating, and removing, including labor and all other costs incurred by the contractor.
(c) In lieu of the method described in paragraph (a) for determining the taxable basis on rock, shell, fill dirt, and similar materials a contractor uses in performing a contract for the improvement of real property, the taxable basis may be calculated as the land cost plus all costs of clearing, excavating, and loading, including labor, power, blasting, and similar costs.
(d) No tax is applicable when the Department of Transportation furnishes without charge the borrow materials or the pits where materials are to be extracted for use on a road contract.
(16)(a) Notwithstanding other provisions of this chapter, the use by the publisher of a newspaper, magazine, or periodical of copies for his or her own consumption or to be given away is taxable at the usual retail price thereof, if any, or at the “cost price.”
(b) For the purposes of this subsection, the term “cost price” means the actual cost of printing of newspapers, magazines, and other publications, without any deductions therefrom on account of the cost of materials used, labor or services cost, transportation charges, or other direct or indirect overhead costs that are a part of printing costs of the property. However, the cost of labor to manufacture, produce, compound, process, or fabricate expendable items of tangible personal property which are directly used by such person in printing other tangible personal property for sale or for his or her own use is exempt. Authors’ royalties, fees, or salaries, general overhead, and other costs not directly related to printing shall be deemed to be labor associated with manufacturing, producing, compounding, processing, or fabricating expendable items.
History.—s. 6, ch. 26319, 1949; ss. 7, 8, ch. 26871, 1951; s. 5, ch. 29883, 1955; ss. 1, 2, ch. 59-397; ss. 1, 2, ch. 59-289; s. 1, ch. 61-275; s. 1, ch. 61-279; s. 7, ch. 63-253; s. 1, ch. 65-392; s. 5, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 3, ch. 67-180; s. 7, ch. 68-27; s. 3, ch. 68-119; ss. 21, 35, ch. 69-106; s. 10, ch. 69-222; ss. 1, 2, ch. 69-383; s. 1, ch. 70-373; s. 5, ch. 71-360; s. 1, ch. 74-32; s. 6, ch. 82-154; s. 3, ch. 82-206; s. 1, ch. 83-243; s. 1, ch. 84-548; s. 60, ch. 85-342; s. 73, ch. 86-152; s. 4, ch. 86-166; s. 12, ch. 87-6; s. 3, ch. 87-99; s. 1, ch. 87-370; s. 4, ch. 87-402; ss. 20, 21, ch. 87-548; s. 1, ch. 88-243; s. 6, ch. 89-292; s. 27, ch. 89-300; s. 34, ch. 89-356; s. 52, ch. 91-45; ss. 114, 128, ch. 91-112; s. 2, ch. 92-168; s. 2, ch. 92-207; s. 12, ch. 92-319; s. 3, ch. 93-86; s. 9, ch. 94-353; s. 1496, ch. 95-147; s. 60, ch. 95-280; s. 5, ch. 97-99; s. 1, ch. 97-221; s. 6, ch. 98-140; s. 5, ch. 98-141; s. 77, ch. 99-2; s. 2, ch. 99-289; s. 1, ch. 99-334; s. 41, ch. 2000-151; s. 3, ch. 2000-182; ss. 1, 2, ch. 2000-275; s. 4, ch. 2000-276; s. 1, ch. 2000-310; s. 14, ch. 2000-355; s. 1, ch. 2002-46; s. 13, ch. 2002-218; s. 14, ch. 2005-280; s. 188, ch. 2008-247; s. 11, ch. 2016-220; s. 36, ch. 2020-2; s. 8, ch. 2021-2; s. 18, ch. 2021-31.
1Note.—Section 26, ch. 2021-2, provides that:

“(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, for the purpose of administering this act.

“(2) Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) 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.

“(3) This section shall take effect upon this act becoming a law and expires July 1, 2023.”

2Note.—Section 51, ch. 2021-31, provides that:

“(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, for the purpose of implementing:

“(a) The amendment made by this act to s. 212.06, Florida Statutes;

“(b) The provisions related to the Strong Families Tax Credit created by this act; and

“(c) The provisions related to the Florida Internship Tax Credit Program created by this act.

“(2) Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) 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.

“(3) This section shall take effect upon this act becoming a law and expires January 1, 2025.”

F.S. 212.06 on Google Scholar

F.S. 212.06 on Casetext

Amendments to 212.06


Arrestable Offenses / Crimes under Fla. Stat. 212.06
Level: Degree
Misdemeanor/Felony: First/Second/Third

S212.06 5b12 - FRAUD-FALSE STATEMENT - FRAUDULENT USE ADDRESS CERTIFICATE EVADE TAX - F: T

Annotations, Discussions, Cases:

10 Cases from Casetext:Date Descending

U.S. Supreme Court11th Cir. - Ct. App.11th Cir. - MD FL11th Cir. - ND FL11th Cir. - SD FLFed. Reg.Secondary Sources - All

  1. BJ's Wholesale Club, Inc. v. Bugliaro

    319 So. 3d 711 (Fla. Dist. Ct. App. 2021)   Cited 1 times
    The statutes use the term "dealer" which includes "every person ... who sells at retail or who offers for sale at retail, or who has in his or her possession for sale at retail; or for use, consumption, or distribution; or for storage to be used or consumed in this state, tangible personal property ...." § 212.06(2)(c), Fla. Stat.
    PAGE 716

  2. Gannon v. Airbnb, Inc.

    295 So. 3d 779 (Fla. Dist. Ct. App. 2020)
    Based on the above provisions, the Tax Collector argues that because the Companies receive the consideration on the Owners' behalf, they are "dealers" and are required to collect and remit the TDT to the taxing authority. We disagree. Chapter 212, which houses the TRT statute, defines a dealer as "any person who leases, or grants a license to use, occupy, or enter upon , living quarters, sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, ... [or] real property ...." § 212.06(2)(j), Fla. Stat. (2014) (emphasis added). In other words, a dealer is one who can grant a possessory interest in the property. Based on our previous determination that the Companies are simply conduits and do not have any possessory interests in the properties, the Companies are not "dealers" as contemplated under the ordinance and the TDT and TRT statutes. Rather, a "dealer" is the owner of the property, or the owner's agent, who ultimately receives the consideration.
    PAGE 784

  3. Int'l Acad. of Design, Inc. v. Dep't of Revenue

    265 So. 3d 651 (Fla. Dist. Ct. App. 2018)
    § 212.06(1)(b), Fla. Stat.
    PAGE 653

  4. Burton v. Airbnb, Inc.

    CASE NO. 8:18-cv-1207-T-02TGW (M.D. Fla. Oct. 30, 2018)
    The complaint seeks declaratory and injunctive relief. It asks the Court to declare the existence of a power or privilege of the Plaintiff tax collector. It alleges that each Defendant is a "dealer" of transient accommodations that is required to collect and remit a Tourist Development Tax (TDT) to Manatee County in accord with sections 125.0104 and 212.03 of the Florida Statutes and Chapter 2-29, Article II, of the Manatee County Code. (Dkt. 2, ¶¶ 3 and 5). Plaintiff seeks a declaration that both Defendants are dealers as defined in section 212.06 of the Florida Statutes and, as such, the two percent TDT imposed by Manatee County's ordinance must be levied on the consideration charged or collected by the Defendants through the website for the rentals of transient accommodations.
    PAGE 2

  5. Lambert Bros., Inc. v. Mid-Park, Inc.

    185 So. 3d 1266 (Fla. Dist. Ct. App. 2016)   Cited 2 times
    Florida law requires a contractor that furnishes and installs materials that are incorporated into a public works project to pay a sales and use tax. See § 212.06, Fla. Stat. (2008); Fla. Admin. Code R. 12A–1.094. The sales and use tax is triggered only when the items are installed onto public property. See Fla. Admin. Code R. 12A–1.094. Here, both parties claimed that the other party actually installed the steel gantries at the toll plaza and incurred taxes in the performance of its work. According to Lambert, Mid–Park employees were on the construction site and installed portions of the gantries over a period of several months. Mid–Park, on the other hand, maintained that it merely assembled parts onto the gantry columns and trusses and that Lambert erected and installed them at the project site.
    PAGE 1269

  6. Seminole Tribe of Fla. v. Stranburg

    799 F.3d 1324 (11th Cir. 2015)   Cited 24 times   3 Legal Analyses
    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.
    PAGE 1351

  7. Bennett v. Deutsche Bank Nat'l Trust Co.

    124 So. 3d 320 (Fla. Dist. Ct. App. 2013)   Cited 1 times
    § 212.06(5), Fla. Stat. (1969).
    PAGE 323

  8. Bennett v. Deutsche Bank Nat'l Trust Co.

    No. 4D12-2471 (Fla. Dist. Ct. App. Oct. 9, 2013)   1 Legal Analyses
    § 212.06(5), Fla. Stat. (1969).
    PAGE 4

  9. Dep't of Revenue v. Gen. Motors LLC

    104 So. 3d 1191 (Fla. Dist. Ct. App. 2013)   Cited 5 times
    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…

  10. Dep't of Revenue v. Gen. Motors LLC

    CASE NO. 1D12-784 (Fla. Dist. Ct. App. Dec. 5, 2012)
    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…

Cases from cite.case.law:

INTERNATIONAL ACADEMY OF DESIGN, INC. v. DEPARTMENT OF REVENUE,, 265 So. 3d 651 (Fla. App. Ct. 2018)

. . . performed directly in connection with the production of a qualified motion picture, as defined in s. 212.06 . . . A "qualified motion picture" is defined in section 212.06(1)(b) as all or any part of a series of related . . . and at any location, primarily for entertainment, commercial, industrial, or educational purposes. § 212.06 . . . original work created primarily for entertainment, commercial, industrial, or educational purposes. § 212.06 . . .

LAMBERT BROTHERS, INC. v. MID- PARK, INC., 185 So. 3d 1266 (Fla. Dist. Ct. App. 2016)

. . . See § 212.06, Fla. Stat. (2008); Fla. Adrain. Code R; 12A-1.094. . . .

SEMINOLE TRIBE OF FLORIDA, a v. STRANBURG,, 799 F.3d 1324 (11th Cir. 2015)

. . . . § 212.06(3)(a) (“[EJvery dealer making sales, ... shall, at the time of making sales, collect the tax . . . Stat. § 203.01(l)(a)(3); id. § 212.06(3)(a). . . .

M. BENNETT C. v. DEUTSCHE BANK NATIONAL TRUST COMPANY,, 124 So. 3d 320 (Fla. Dist. Ct. App. 2013)

. . . . § 212.06(5), Fla. Stat. (1969). . . .

DEPARTMENT OF REVENUE, v. GENERAL MOTORS LLC,, 104 So. 3d 1191 (Fla. Dist. Ct. App. 2012)

. . . 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 . . . See § 212.06(4). . . .

COHEN, v. WORLD OMNI FINANCIAL CORP., 457 F. App'x 822 (11th Cir. 2012)

. . . . § 212.06(3), (8)(a) (1996) (emphasis added). . . . Section 212.06(8)(a) did not merely permit or authorize the collection of use taxes. Cf. . . . taxes, and chapter 212 imposed both civil and criminal penalties on dealers who failed to comply. § 212.06 . . . dealers and lessors such as World Omni no discretion to decide whether and when to impose the tax. § 212.06 . . .

HITACHI HOME ELECTRONICS AMERICA INC. v. UNITED STATES,, 661 F.3d 1343 (Fed. Cir. 2011)

. . . . § 212.06 (provision entitled "Allowable fees and expenses” sets forth pre-authorized scope of fees . . .

D. COHEN, v. WORLD OMNI FINANCIAL CORP., 751 F. Supp. 2d 1289 (S.D. Fla. 2010)

. . . World Omni relied on Section 212.06, Florida Statutes, in collecting the Florida use tax. . . . Stat. § 212.06(8)(a)(1996), World Omni was legally required to charge Cohen the Florida tax and to remit . . . Florida Department of Revenue is an indispensable party in light of Cohen’s constitutional challenge to § 212.06 . . . Stat. § 212.06(8)(a)(1996). . . .

ORANGE COUNTY, v. EXPEDIA, INC. LLC,, 985 So. 2d 622 (Fla. Dist. Ct. App. 2008)

. . . the consideration received by a “dealer” (as that term is defined in Florida law including section 212.06 . . .

FLORIDA DEPARTMENT OF REVENUE, v. NAVAL AVIATION MUSEUM FOUNDATION, INC., 907 So. 2d 586 (Fla. Dist. Ct. App. 2005)

. . . The term "dealer” includes "every person ... who sells at retail ... tangible personal property § 212.06 . . .

STATE DEPARTMENT OF REVENUE, v. LOCKHEED MARTIN CORPORATION,, 905 So. 2d 1017 (Fla. Dist. Ct. App. 2005)

. . . Section 212.06(l)(b), Florida Statutes (2001), which addresses the Florida sales and use tax, provides . . .

WICCAN RELIGIOUS COOPERATIVE OF FLORIDA, INC. v. ZINGALE, 898 So. 2d 134 (Fla. Dist. Ct. App. 2005)

. . . Section 212.06(9), Florida Statutes (2003), provides: The taxes imposed by this chapter do not apply . . . paraphernalia, sacramental chalices, and like church service and ceremonial rai-ments and equipment. § 212.06 . . . Insofar as section 212.06(9), Florida Statutes (2003), exempts “religious publications, bibles, hymn . . . The majority opinion does not, indeed, suggest that section 212.06(9) passes constitutional' muster. . . . Part of the constitutional difficulty with section 212.06(9) is the uncertainty it creates about just . . . Wiccan appeals only the trial court’s ruling that section 212.06(9), Florida Statutes, is facially constitutional . . .

RABIN, v. STATE DEPARTMENT OF REVENUE,, 884 So. 2d 983 (Fla. Dist. Ct. App. 2004)

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

IPC SPORTS, INC. v. STATE DEPARTMENT OF REVENUE,, 829 So. 2d 330 (Fla. Dist. Ct. App. 2002)

. . . Section 212.06(2)(i), Fla. . . .

DEPARTMENT OF REVENUE, v. BANK OF AMERICA, N. A., 752 So. 2d 637 (Fla. Dist. Ct. App. 2000)

. . . is entitled to a sales tax refund or credit because it qualifies as a “dealer” as defined by section 212.06 . . . Additional indicia of legislative intent may be found in section 212.06, Florida Statutes, which states . . .

SHARPER IMAGE CORPORATION, v. DEPARTMENT OF REVENUE OF STATE OF FLORIDA,, 704 So. 2d 657 (Fla. Dist. Ct. App. 1997)

. . . by the Department, violates the First Amendment, and the religious publication exemption of section 212.06 . . . Further, section 212.06(1)(a), Florida Statutes (1987), provides: The aforesaid tax at the rate of 5 . . . The “mass of property” and “moment of commingling” language in sections 212.06(l)(a) and 212.06(6) refers . . . Section 212.06(1)(a), Florida Statutes (1987), is quoted infra. . . . . The tax rate in section 212.06(1)(a) was increased to 6 percent effective February 1, 1988. . . .

LATIN EXPRESS SERVICE, INC. v. STATE DEPARTMENT OF REVENUE,, 687 So. 2d 1342 (Fla. Dist. Ct. App. 1997)

. . . Florida has a six percent tax with no maximum, see sections 212.05 and 212.06, Florida Statutes. . . . nonpayment of Florida sales/use tax on purchase of motor vehicles” as provided in sections 212.05 and 212.06 . . . The provisions of section 212.06 indicate that any person or corporation maintaining an office or other . . . A careful examination of sections 212.05, 212.06, 212.07, and 212.18(3), as well as the documents in . . . We note that Latin Express was also not entitled to the partial exemption provided in 212.06(7) because . . .

HMY NEW YACHT SALES, INC. v. DEPARTMENT OF REVENUE,, 676 So. 2d 1385 (Fla. Dist. Ct. App. 1996)

. . . Chapter 327, intended to provide an exemption from a tax expressly imposed under sections 212.05 and 212.06 . . .

DEPARTMENT OF REVENUE, v. KUHNLEIN, DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES, v. ADAMS,, 646 So. 2d 717 (Fla. 1994)

. . . . § 212.06, Fla.Stat. (1991). . . . property purchased and used for at least six months in another jurisdiction of the United States. § 212.06 . . . was less, then the out-of-state dealer is held responsible for paying the difference to Florida. § 212.06 . . .

HERRE, v. STATE DEPARTMENT OF REVENUE,, 617 So. 2d 390 (Fla. Dist. Ct. App. 1993)

. . . See §§ 212.0505, 212.06(2), Fla.Stat. (Supp.1988). . . . .

FLORIDA DEPARTMENT OF REVENUE R. v. SEMINOLE ELECTRIC COOPERATIVE, INC. a, 598 So. 2d 115 (Fla. Dist. Ct. App. 1992)

. . . . § 212.06(7), Fla.Stat. (1987). . . . Any possibility of multiple taxation is further cured by the credit provision of section 212.06(7), as . . . Florida; and —a full credit for taxes paid to other states on the same sale or use, pursuant to section 212.06 . . .

SEMINOLE ELECTRIC COOPERATIVE, INC. v. THE FLORIDA DEPARTMENT OF REVENUE,, 47 Fla. Supp. 2d 95 (Fla. Cir. Ct. 1991)

. . . out that any possibility of multiple taxation is cured by the credit provision of Florida Statutes § 212.06 . . .

DEPARTMENT OF REVENUE, v. MAGAZINE PUBLISHERS OF AMERICA, INC., 565 So. 2d 1304 (Fla. 1990)

. . . religious publications, concluding that the issue of the constitutionality and application of section 212.06 . . .

DEPARTMENT OF REVENUE, v. M. E. RUDD C., 545 So. 2d 369 (Fla. Dist. Ct. App. 1989)

. . . . §§ 212.06 and 212.12, Fla.Stat. One of Rudd’s coconspirators was Ernest C. . . . Waters, a licensed dealer for sales tax collection purposes under Section 212.06,-Florida Statutes. . . .

TEXAS MONTHLY, INC. v. BULLOCK, COMPTROLLER OF PUBLIC ACCOUNTS OF STATE OF TEXAS,, 489 U.S. 1 (U.S. 1989)

. . . . §212.06(9) (Supp. 1988) (exempting from sales and use tax “the sale or distribution of religious publications . . .

STATE v. GALADRIEL, INC. a, 525 So. 2d 990 (Fla. Dist. Ct. App. 1988)

. . . ., Inc., 506 So.2d 455 (Fla. 1st DCA), rev. denied, 513 So.2d 1061 (Fla.1987); §§ 212.05(l)(a)2 and 212.06 . . .

DEPARTMENT OF REVENUE, v. YACHT FUTURA CORPORATION,, 510 So. 2d 1047 (Fla. Dist. Ct. App. 1987)

. . . See sections 212.02(7) and (8), 212.05, and 212.06, Florida Statutes (1983); see also, Department of . . .

In ADVISORY OPINION TO THE GOVERNOR,, 509 So. 2d 292 (Fla. 1987)

. . . The preexisting provision of Chapter 212 [Florida Statute 212.06(7)] that effectively provides a credit . . . See ch. 87-6, §§ 6 (creating § 212.0595(6), Fla.Stat.), 12 (amending § 212.06(2)(k), Fla.Stat.), & 16 . . . preexisting comprehensive exemption for the use, sale and distribution of religious publications. § 212.06 . . .

UNITED ENGINES, INC. v. DEPARTMENT OF REVENUE,, 508 So. 2d 459 (Fla. Dist. Ct. App. 1987)

. . . On July 9, 1985, the Department assessed a use tax and penalty against United, pursuant to section 212.06 . . . A use tax and penalty were assessed against Swan pursuant to section 212.06(8), Florida Statutes, and . . . Appellant properly concedes that the “safe haven” presumption of section 212.06(8) does not apply here . . . one of the states in the United States, does not trigger the express presumption of tax exemption in 212.06 . . . Accordingly, we affirm the Department’s assessment of a use tax and penalty pursuant to section 212.06 . . .

DEPARTMENT OF REVENUE, v. G. R. SWAN ENTERPRISES, INC., 506 So. 2d 455 (Fla. Dist. Ct. App. 1987)

. . . tax totalling $34,813.93 was assessed against Swan by the Department of Revenue pursuant to Section 212.06 . . . The trial court held for Swan and found that the use tax statute, Section 212.06(8), Florida Statutes . . . See Section 212.06(4), Florida Statutes (1983). . . . The boat owner argued that section 212.06(8) exempted from use tax “tangible personal property used in . . . Although the Department also contends that Section 212.06(6), Florida Statutes (1983), applies to the . . .

DEPARTMENT OF REVENUE, v. CONTINENTAL DEVELOPERS CONVERSIONS, INC., 506 So. 2d 436 (Fla. Dist. Ct. App. 1987)

. . . See section 212.06(6), Florida Statutes (1983). Compare Wanda Marine Corp. v. . . .

G. R. SWAN ENTERPRISES, INC v. STATE OF FLORIDA, DEPARTMENT OF REVENUE, 17 Fla. Supp. 2d 102 (Fla. Cir. Ct. 1986)

. . . S., Defendant maintains that the vessel is subject to the use tax imposed by Sec. 212.06(8), F.S. because . . . 212.05(l)(a)(2), F.S. but seeks to impose a use tax on the boat by virtue of the provisions of Sec. 212.06 . . . that use in a foreign country does not qualify as use in “another state” as that term is used in Sec. 212.06 . . . The Court is of the view that Defendant’s reliance on Sec. 212.06(8) as authority to exact a use tax . . . assuming that a boat purchased in this State can be “imported” into this State, the Court finds that Sec. 212.06 . . .

RURALIST PRESS, INC. v. FLORIDA DEPARTMENT OF BANKING AND FINANCE,, 429 So. 2d 1270 (Fla. Dist. Ct. App. 1983)

. . . contends that including the cost of plates when a sales tax is paid on the plates violates Section 212.06 . . .

CAUSEWAY LUMBER COMPANY, INC. v. LEWIS,, 410 So. 2d 511 (Fla. Dist. Ct. App. 1981)

. . . This is so because Section 212.06(1), Florida Statutes, provides that the full sales tax on credit, installment . . .

STATE DEPARTMENT OF REVENUE, v. N. ANDERSON,, 403 So. 2d 397 (Fla. 1981)

. . . . § 212.06(1)(a), (3), Fla.Stat. . . . “Dealer” includes persons who rent or lease tangible personal property. § 212.06(2)(e), Fla.Stat. . § . . .

SOUTHERN PAVING COMPANY v. STATE DEPARTMENT OF REVENUE,, 399 So. 2d 11 (Fla. Dist. Ct. App. 1981)

. . . Southern claims that it paid the correct sales tax under § 212.06(l)(b), Florida Statutes, regarding . . . in exactly the same way before the books were merged that the Department agrees was taxable under § 212.06 . . .

GORE NEWSPAPER COMPANY, v. DEPARTMENT OF REVENUE,, 398 So. 2d 945 (Fla. Dist. Ct. App. 1981)

. . . The assessment was nevertheless affirmed on the basis of Section 212.06(l)(b). . . . It did, however, present several arguments concerning Section 212.06(l)(b). . . . We limit our discussion to one, i. e., whether Section 212.06(l)(b) encompasses a use tax on materials . . . Section 212.06(l)(b) provides in pertinent part: Any person who manufactures, produces, compounds, processes . . . Consequently, a use tax is necessary to assure uniform taxation and Section 212.06(l)(b) provides ample . . . Sections 212.06(9) and 212.06(2)(e) employ the word “use” totally independently of the word “consumption . . . In Sections 212.05(2), 212.06(8), and 212.07(7), both the words “use” and “consumption” are utilized, . . . summary, the words “use” and “consumption” are employed together in many different subsections of Section 212.06 . . . This sharply and distinctly dramatizes the absence of the word “consumption” in Section 212.06(l)(b). . . .

UNITED STATES v. ASSOCIATED DEVELOPERS OF FLORIDA, INC. DEPARTMENT OF REVENUE, v. ASSOCIATED DEVELOPERS OF FLORIDA, INC., 400 So. 2d 17 (Fla. Dist. Ct. App. 1980)

. . . . §§ 212.02(1), 212.06, Fla.Stat. (1977). . . .

DEPARTMENT OF REVENUE, v. U. S. SUGAR CORPORATION, UNITED STATES SUGAR CORPORATION, v. DEPARTMENT OF REVENUE, 388 So. 2d 596 (Fla. Dist. Ct. App. 1980)

. . . Section 212.06(5)(a) provides that sales of tangible personal property exported from this state are subject . . .

LINDER INDUSTRIAL MACHINERY COMPANY, v. BERRY,, 385 So. 2d 742 (Fla. Dist. Ct. App. 1980)

. . . so because I believe the trial court and the majority mistakenly interpreted and relied on Section 212.06 . . . legislature provided an exception to that rule in a special limited circumstance contained in Section 212.06 . . . I must assume, from reading Section 212.06 as a whole, that the State of Florida intends to impose its . . . However, Section 212.06(5)(a) announces the legislature’s intent to exempt tangible personal property . . . It applies only to (2) and (3) by addressing the general exemption of Section 212.06(5)(a). . . . The sales come under the sales tax act unless exempt under Section 212.06(5)(a), Florida Statutes. . . . This section provides: “212.06(5)(a). . . .

E. FISCHER, v. STATE DEPARTMENT OF REVENUE,, 385 So. 2d 702 (Fla. Dist. Ct. App. 1980)

. . . the resale certificate, the agency’s interpretation of the rule is entirely consistent with Sections 212.06 . . . While the burden is placed upon the seller to collect the sales tax, Section 212.06(3), the person who . . .

H. ANDERSON v. STATE DEPARTMENT OF REVENUE,, 380 So. 2d 1083 (Fla. Dist. Ct. App. 1980)

. . . The term “dealer” as used in the foregoing statute is defined in Section 212.06(2), Florida Statutes . . .

AIR JAMAICA, LTD. S. A. v. STATE DEPARTMENT OF REVENUE,, 374 So. 2d 575 (Fla. Dist. Ct. App. 1979)

. . . He further held that the- assessment of the tax would be in derogation of Section 212.06(5)(a), Florida . . . They draw our attention to Section 212.06, Florida Statutes (1977), which provides in pertinent part: . . . .” §§ 212.06(l)(a), (2)(c), (3), Fla.Stat. (1977). Compare Straughn v. . . .

GREAT LAKES DREDGE DOCK COMPANY, v. DEPARTMENT OF REVENUE,, 381 So. 2d 1078 (Fla. Dist. Ct. App. 1979)

. . . The most .recent Florida Supreme Court decision considering the Import-Export Clause and Section 212.06 . . . Affirming the trial court, the Florida Supreme Court stated that: “Section 212.06(5), Florida Statutes . . . Rather, if one of the three erite- ria of Section 212.06(5), F.S. is met by the taxpayer, then there . . . the other hand, the taxpayer does not avail himself of one of the three methods described in Section 212.06 . . . Great Lakes has successfully rebutted the Section 212.06(5)(c) presumption that the property assessed . . .

ESTATE W. T. GRANT COMPANY v. A. LEWIS, O D L. A. D. A., 358 So. 2d 76 (Fla. Dist. Ct. App. 1978)

. . . when the sales were made and the purchasers at that time became obligated to pay the same (Section 212.06 . . . (Emphasis supplied) And Section 212.06(l)(a) as applied to credit sales states: “The full amount of the . . .

GRAYBAR ELECTRIC COMPANY, INC. v. STATE DEPARTMENT OF REVENUE,, 347 So. 2d 718 (Fla. Dist. Ct. App. 1977)

. . . absence of formal state export licensing procedures, such a sales tax is unauthorized under section 212.06 . . .

FRED McGILVRAY, INC. a v. O D. ASKEW,, 340 So. 2d 475 (Fla. 1976)

. . . Section 212.06(5), Florida Statutes, states that it is not the intention of the sales and use tax law . . . few cases there were only unsigned Shipper’s Export Declarations or Bills of Lading. . . . ” Section 212.06 . . . Section 212.06(5), Florida Statutes (1969), reads: “It is not the intention of this chapter to levy a . . . Section 212.06(6), Florida Statutes (1969), enunciates: “It is however, the intention of this chapter . . .

WANDA MARINE CORPORATION, a v. STATE DEPARTMENT OF REVENUE,, 305 So. 2d 65 (Fla. Dist. Ct. App. 1974)

. . . contends that the boat was exempt from the use tax assessment under the specific provision of Section 212.06 . . . greater than the amount imposed by the statute has been imposed and paid in another state, (Section 212.06 . . . Appellant relies upon the provisions of subsection (8) of Section 212.06 to exempt the boat in question . . . It is our view that the word “state” as used in the exemption proviso of Section 212.06(8), means one . . . (Section 212.05(2) and Section 212.06(1)(a)). . . .

UNITED STATES STEEL CORPORATION, a v. O. DICKINSON, Jr., 272 So. 2d 497 (Fla. 1972)

. . . That Court in its final judgment upheld the validity of Florida Statutes § 212.06, F.S.A., giving this . . . In addition, at the next legislative session a new subsection was inserted in Florida Statutes § 212.06 . . .

J. S. FINKEL, v. CHALLENGER MARINE CORP. a a, 316 F. Supp. 549 (S.D. Fla. 1970)

. . . Chapter 212.06 of the Florida Statutes provides in § (3): Every “dealer” making sales, whether within . . .

FLORIDA REVENUE COMMISSION O. Jr. v. MAAS BROTHERS, INC. FLORIDA REVENUE COMMISSION O. Jr. v. JORDAN MARSH COMPANY,, 226 So. 2d 849 (Fla. Dist. Ct. App. 1969)

. . . . § 212.06(1), F.S.A., which provides : “ * * * The full amount of the tax on credit sales, installment . . .

R. KIRK, Jr. v. WESTERN CONTRACTING CORPORATION,, 216 So. 2d 503 (Fla. Dist. Ct. App. 1968)

. . . . § 212.06(2) (e), F.S.A. . F.S. § 212.06(1), F.S.A. . Warnock v. . . .

SCHENUIT RUBBER COMPANY v. UNITED STATES, 293 F. Supp. 280 (D. Md. 1968)

. . . Accordingly, there was assessed an accumulated earnings tax of $265,-212.06 for fiscal 1961, and $246,233.57 . . .

STATE BRUNSWICK CORPORATION, a v. R. KIRK, Jr. O. Jr. F. T. O. Jr., 204 So. 2d 4 (Fla. 1967)

. . . . * * * ’ “It is provided in subsection (1) of Sec. 212.06, F.S., that, ‘The aforesaid tax at the rate . . . 1949, must be read in the light of, and construed with, the last sentence of subsection (1) of Sec. 212.06 . . . definitions of sale, retail sale, etc., contained in Sec. 212.02, the provision in subsection (1) of Sec. 212.06 . . . “The provision in subsection (1) of Sec. 212.06, F.S., that ‘the full amount of the tax on credit sales . . .

STATE SUNAIR ELECTRONICS, INC. a v. E. GREEN,, 177 So. 2d 490 (Fla. Dist. Ct. App. 1965)

. . . as to the scope of the tax as set forth in the pertinent section of the statutes, to wit: “Section 212.06 . . .

F. S. v., 43 T.C. 16 (T.C. 1964)

. . . retail in this state ; * * * * * * * * * * (5) The said tax shall be collected from the dealer * * * 212.06 . . .

NOLAND CREDIT CO. v. TAYLOR,, 22 Fla. Supp. 32 (Duval Cty. Cir. Ct. 1963)

. . . Defendants rely upon Florida Statute 212.06 (2) (g) and Davis v. . . . The pertinent portion of Florida Statute 212.06 (b) (g) provides as follows — “ * * * and such dealer . . . Florida Statute 212.06 (1) provides — “The aforesaid tax *** shall be collectable from all dealers as . . . Florida Statute 212.06 (2) (g) provides, in part — “ *** and such dealer shall collect such tax imposed . . . Unquestionably, if Florida Statute 212.06 (2) (g) is literally construed apart from the balance of the . . .

MOTOROLA, INC. a v. E. GREEN,, 130 So. 2d 65 (Fla. 1960)

. . . Section 212.06(1), Florida Statutes, F. . . .

SURF CLUB, v. COMPTROLLER,, 17 Fla. Supp. 31 (Dade Cty. Cir. Ct. 1960)

. . . consumption, distribution or storage, and is not and has not been, a “dealer” within the meaning of section 212.06 . . .

SCRIPTO, INC. v. CARSON, SHERIFF,, 362 U.S. 207 (U.S. 1960)

. . . We agree with the result reached by Florida’s courts. “212.06 Same; collectible from dealers; dealers . . .

WHITEHEAD KALES COMPANY, v. E. GREEN,, 113 So. 2d 732 (Fla. Dist. Ct. App. 1959)

. . . . § 212.06(1), F. S.A. . . . The cost price is determined at the moment of purchase and collectible from all dealers (F.S. § 212.06 . . . dealer is defined as a person who manufactures tangible personal property for use in this state (F.S. § 212.06 . . . was that the freight charges were incurred after the “moment of purchase” as contemplated by F.S. § 212.06 . . .

UNITED STATES GYPSUM COMPANY, a v. E. GREEN,, 110 So. 2d 409 (Fla. 1959)

. . . Further, Sec. 212.06(4) provides that the importation of such property into this State for use, or consumption . . . The legislative intent is made crystal clear, by Sec. 212.06(1), F.S.A., which specifies the time at . . . 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 . . . We therefore conclude that, under the plain wording of Sec. 212.06(1), F.S. . . .

SCRIPTO, INC. a v. CARSON, E., 105 So. 2d 775 (Fla. 1958)

. . . , that Scripto register as an out-of-state dealer under Section 212.06, Florida Statutes, F.S.A. . . . that neither it nor its subsidiary Adgif is a “dealer” as to Adgif sales within the meaning of Section 212.06 . . . The appellant Scripto undertakes to support the ruling of the Chancellor by referring us to Section 212.06 . . . Section 212.06(2) (g), Florida Statutes, F.S.A., contains one of the statutory definitions of a dealer . . . We, therefore, hold that Scripto, Inc., is a dealer within the contemplation of" Section 212.06(2) (g . . .

E. GREEN, v. P. PEDERSON, U. S. A., 99 So. 2d 292 (Fla. 1957)

. . . Sec. 212.06(4), Fla.Stat.1951, F.S.A., provides as follows: “On all tangible personal property imported . . .

E. GREEN, v. RAILWAY EXPRESS AGENCY, a, 96 So. 2d 790 (Fla. 1957)

. . . This appeal from a summary final decree requires an interpretation of the exemption in Sections 212.06 . . . (7) and 212.06(8), Florida Statutes 1953, F.S.A. which relieves tangible personal property from imposition . . . tax) upon the property, notwithstanding that proof of payment had been made as required by Section 212.06 . . . (7) and 212.06(8). . . . (7) and 212.06(8). . . .

L. B. SMITH AIRCRAFT CORP. a v. E. GREEN, J., 94 So. 2d 832 (Fla. 1957)

. . . See Sections 212.05(2); 212.06 (4); 212.07(7); 212.12(11). . . .

E. GREEN, J. v. REED CONSTRUCTION CORP. a, 91 So. 2d 634 (Fla. 1956)

. . . . § 212.06(2) (a), F.S.A. . . .

F. W. HARVEY, F. W. v. E. GREEN,, 85 So. 2d 829 (Fla. 1956)

. . . produces tangible personal property for sale at retail, for use, consumption or distribution * * Sec. 212.06 . . .

L. O. DAVIS, St. C. M. v. PONTE VEDRA CLUB, a, 78 So. 2d 858 (Fla. 1955)

. . . Section 212.06(2) (d) F.S.1953, F.S.A., provides: “The term ‘dealer’ is further defined to mean any person . . . Section 212.06(2) (d) previously referred to, which, defines “dealer” contains this language: “Who cannot . . .

BLOEMER v. EZELL, 112 F. Supp. 814 (W.D. Ky. 1953)

. . . Her gross salary for hours worked should have been $212.06. . . .

BELL v. MAIN, 49 F. Supp. 689 (E.D. Pa. 1943)

. . . complainant was the sum of $668.92, less the express charges paid by the respondent in the sum of $212.06 . . .

STUART v. GAY, 127 U.S. 518 (U.S. 1888)

. . . with interest from March 30, 1880, on which there was due at the date of said report the sum of $160,-212.06 . . .