The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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F.S. 212.0602

212.0602 Education; limited exemption.—To facilitate investment in education and job training, there is also exempt from the taxes levied under this chapter, subject to the provisions of this section, the purchase or lease of materials, equipment, and other items or the license in or lease of real property by any entity, institution, or organization that is primarily engaged in teaching students to perform any of the activities or services described in s. 212.031(1)(a)9., that conducts classes at a fixed location located in this state, that is licensed under chapter 1005, and that has at least 500 enrolled students. Any entity, institution, or organization meeting the requirements of this section shall be deemed to qualify for the exemptions in ss. 212.031(1)(a)9. and 212.08(5)(f) and (12), and to qualify for an exemption for its purchase or lease of materials, equipment, and other items used for education or demonstration of the school’s curriculum, including supporting operations. Nothing in this section shall preclude an entity described in this section from qualifying for any other exemption provided for in this chapter.

History.—s. 3, ch. 97-188; s. 2, ch. 99-238; s. 917, ch. 2002-387.

F.S. 212.0602 on Google Scholar

F.S. 212.0602 on Casetext

Amendments to 212.0602

Arrestable Offenses / Crimes under Fla. Stat. 212.0602

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.0602.

Annotations, Discussions, Cases:

Cases from cite.case.law:

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

. . . Revenue determining that they were not eligible for tax exemptions from 2010 to 2013 under section 212.0602 . . . The tax exemption at issue here involves the interpretation of and interplay between section 212.0602 . . . Section 212.0602 provides certain tax exemptions for "any entity, institution, or organization that is . . . The Academies argue that when section 212.0602 refers to those activities described in section 212.031 . . . Accordingly, section 212.0602 refers to those activities and services defined in section 212.031(1)(a . . . I agree with the majority that interpretation of section 212.0602, Florida Statutes, employed by the . . .