The 2022 Florida Statutes (including 2022 Special Session A and 2023 Special Session B)
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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.
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.
§ 212.06(1)(b), Fla. Stat.
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.
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.
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.
§ 212.06(5), Fla. Stat. (1969).
§ 212.06(5), Fla. Stat. (1969).
We begin with a discussion of Florida's sales and use taxes. The sales tax is imposed when property is “sold at retail in this state.” § 212.05(1)(a), Fla. Stat. (2011). In contrast, the use tax is triggered when property is “not sold, but is used, consumed, distributed, or stored for use or consumption in this state.” § 212.05(1)(b). “The use tax was developed as a device to complement the sales tax in order to prevent evasion of the payment of the sales tax by the completion of purchases in a non-taxing state and shipment by interstate commerce into a taxing forum.” Scripto, Inc. v. Carson, 105 So.2d 775, 779 (Fla.1958). Accordingly, sales and use taxes are complementary and, when applied, result in one instance of taxation on tangible personal property, either at the point of sale or at the subsequent time of use. The “anti-pyramiding” principle is codified in several provisions of Florida's sales and use taxes statute. See§§ 212.06( 4) & 212.12(12), Fla. Stat. (2011). Specifically, section 212.06( 4), provides that “there shall be no duplication” of the sales and use taxes. In addition, section 212.12(12) provides that it is the Legislature's intent that…
We begin with a discussion of Florida's sales and use taxes. The sales tax is imposed when property is "sold at retail in this state." § 212.05(1)(a), Fla. Stat. (2011). In contrast, the use tax is triggered when property is "not sold, but is used, consumed, distributed, or stored for use or consumption in this state." § 212.05(1)(b). "The use tax was developed as a device to complement the sales tax in order to prevent evasion of the payment of the sales tax by the completion of purchases in a non-taxing state and shipment by interstate commerce into a taxing forum." Scripto, Inc. v. Carson, 105 So. 2d 775, 779 (Fla. 1958). Accordingly, sales and use taxes are complementary and, when applied, result in one instance of taxation on tangible personal property, either at the point of sale or at the subsequent time of use. The "anti-pyramiding" principle is codified in several provisions of Florida's sales and use taxes statute. See §§ 212.06( 4) & 212.12(12), Fla. Stat. (2011). Specifically, section 212.06( 4), provides that "there shall be no duplication" of the sales and use taxes. In addition, section 212.12(12) provides that it is the Legislature's intent that…
. . . 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 . . .
. . . See § 212.06, Fla. Stat. (2008); Fla. Adrain. Code R; 12A-1.094. . . .
. . . . § 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). . . .
. . . . § 212.06(5), Fla. Stat. (1969). . . .
. . . 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). . . .
. . . . § 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 . . .
. . . . § 212.06 (provision entitled "Allowable fees and expenses” sets forth pre-authorized scope of fees . . .
. . . 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). . . .
. . . the consideration received by a “dealer” (as that term is defined in Florida law including section 212.06 . . .
. . . The term "dealer” includes "every person ... who sells at retail ... tangible personal property § 212.06 . . .
. . . Section 212.06(l)(b), Florida Statutes (2001), which addresses the Florida sales and use tax, provides . . .
. . . 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 . . .
. . . this case, the DOR has not taken any action to enforce section 212.05, Florida Statutes, or section 212.06 . . .
. . . Section 212.06(2)(i), Fla. . . .
. . . 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 . . .
. . . 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. . . .
. . . 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 . . .
. . . Chapter 327, intended to provide an exemption from a tax expressly imposed under sections 212.05 and 212.06 . . .
. . . . § 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 . . .
. . . See §§ 212.0505, 212.06(2), Fla.Stat. (Supp.1988). . . . .
. . . . § 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 . . .
. . . out that any possibility of multiple taxation is cured by the credit provision of Florida Statutes § 212.06 . . .
. . . religious publications, concluding that the issue of the constitutionality and application of section 212.06 . . .
. . . . §§ 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. . . .
. . . . §212.06(9) (Supp. 1988) (exempting from sales and use tax “the sale or distribution of religious publications . . .
. . . ., Inc., 506 So.2d 455 (Fla. 1st DCA), rev. denied, 513 So.2d 1061 (Fla.1987); §§ 212.05(l)(a)2 and 212.06 . . .
. . . See sections 212.02(7) and (8), 212.05, and 212.06, Florida Statutes (1983); see also, Department of . . .
. . . 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 . . .
. . . 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 . . .
. . . 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 . . .
. . . See section 212.06(6), Florida Statutes (1983). Compare Wanda Marine Corp. v. . . .
. . . 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 . . .
. . . contends that including the cost of plates when a sales tax is paid on the plates violates Section 212.06 . . .
. . . This is so because Section 212.06(1), Florida Statutes, provides that the full sales tax on credit, installment . . .
. . . . § 212.06(1)(a), (3), Fla.Stat. . . . “Dealer” includes persons who rent or lease tangible personal property. § 212.06(2)(e), Fla.Stat. . § . . .
. . . 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 . . .
. . . 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). . . .
. . . . §§ 212.02(1), 212.06, Fla.Stat. (1977). . . .
. . . Section 212.06(5)(a) provides that sales of tangible personal property exported from this state are subject . . .
. . . 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). . . .
. . . 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 . . .
. . . The term “dealer” as used in the foregoing statute is defined in Section 212.06(2), Florida Statutes . . .
. . . 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. . . .
. . . 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 . . .
. . . 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 . . .
. . . absence of formal state export licensing procedures, such a sales tax is unauthorized under section 212.06 . . .
. . . 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 . . .
. . . 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)). . . .
. . . 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 . . .
. . . Chapter 212.06 of the Florida Statutes provides in § (3): Every “dealer” making sales, whether within . . .
. . . . § 212.06(1), F.S.A., which provides : “ * * * The full amount of the tax on credit sales, installment . . .
. . . . § 212.06(2) (e), F.S.A. . F.S. § 212.06(1), F.S.A. . Warnock v. . . .
. . . Accordingly, there was assessed an accumulated earnings tax of $265,-212.06 for fiscal 1961, and $246,233.57 . . .
. . . . * * * ’ “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 . . .
. . . as to the scope of the tax as set forth in the pertinent section of the statutes, to wit: “Section 212.06 . . .
. . . retail in this state ; * * * * * * * * * * (5) The said tax shall be collected from the dealer * * * 212.06 . . .
. . . 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 . . .
. . . Section 212.06(1), Florida Statutes, F. . . .
. . . consumption, distribution or storage, and is not and has not been, a “dealer” within the meaning of section 212.06 . . .
. . . We agree with the result reached by Florida’s courts. “212.06 Same; collectible from dealers; dealers . . .
. . . . § 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 . . .
. . . 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. . . .
. . . , 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 . . .
. . . Sec. 212.06(4), Fla.Stat.1951, F.S.A., provides as follows: “On all tangible personal property imported . . .
. . . 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). . . .
. . . See Sections 212.05(2); 212.06 (4); 212.07(7); 212.12(11). . . .
. . . . § 212.06(2) (a), F.S.A. . . .
. . . produces tangible personal property for sale at retail, for use, consumption or distribution * * Sec. 212.06 . . .
. . . 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 . . .
. . . Her gross salary for hours worked should have been $212.06. . . .
. . . complainant was the sum of $668.92, less the express charges paid by the respondent in the sum of $212.06 . . .
. . . with interest from March 30, 1880, on which there was due at the date of said report the sum of $160,-212.06 . . .