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Florida Statute 212.07 - Full Text and Legal Analysis Florida Statute 212.07 | Lawyer Caselaw & Research
Fla. Stat. § 212.07 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.—
(1)(a) The privilege tax herein levied measured by retail sales shall be collected by the dealers from the purchaser or consumer.
(b) A resale must be in strict compliance with s. 212.18 and the rules and regulations adopted thereunder. A dealer who makes a sale for resale that is not in strict compliance with s. 212.18 and the rules and regulations adopted thereunder is liable for and must pay the tax. A dealer who makes a sale for resale shall document the exempt nature of the transaction, as established by rules adopted by the department, by retaining a copy of the purchaser’s resale certificate. In lieu of maintaining a copy of the certificate, a dealer may document, before the time of sale, an authorization number provided telephonically or electronically by the department, or by such other means established by rule of the department. The dealer may rely on a resale certificate issued pursuant to s. 212.18(3)(e), valid at the time of receipt from the purchaser, without seeking annual verification of the resale certificate if the dealer makes recurring sales to a purchaser in the normal course of business on a continual basis. For purposes of this paragraph, “recurring sales to a purchaser in the normal course of business” refers to a sale in which the dealer extends credit to the purchaser and records the debt as an account receivable, or in which the dealer sells to a purchaser who has an established cash or C.O.D. account, similar to an open credit account. For purposes of this paragraph, purchases are made from a selling dealer on a continual basis if the selling dealer makes, in the normal course of business, sales to the purchaser at least once in every 12-month period. A dealer may, through the informal protest provided for in s. 213.21 and the rules of the department, provide the department with evidence of the exempt status of a sale. Consumer certificates of exemption executed by those exempt entities that were registered with the department at the time of sale, resale certificates provided by purchasers who were active dealers at the time of sale, and verification by the department of a purchaser’s active dealer status at the time of sale in lieu of a resale certificate shall be accepted by the department when submitted during the protest period, but may not be accepted in any proceeding under chapter 120 or any circuit court action instituted under chapter 72.
(c) Unless the purchaser of tangible personal property that is incorporated into tangible personal property manufactured, produced, compounded, processed, or fabricated for one’s own use and subject to the tax imposed under s. 212.06(1)(b) or is purchased for export under s. 212.06(5)(a)1. extends a certificate in compliance with the rules of the department, the dealer shall himself or herself be liable for and pay the tax.
(2) A dealer shall, as far as practicable, add the amount of the tax imposed under this chapter to the sale price, and the amount of the tax shall be separately stated as Florida tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale. Such tax shall constitute a part of such price, charge, or proof of sale which shall be a debt from the purchaser or consumer to the dealer, until paid, and shall be recoverable at law in the same manner as other debts. Where it is impracticable, due to the nature of the business practices within an industry, to separately state Florida tax on any charge ticket, sales slip, invoice, or other tangible evidence of sale, the department may establish an effective tax rate for such industry. The department may also amend this effective tax rate as the industry’s pricing or practices change. Except as otherwise specifically provided, any dealer who neglects, fails, or refuses to collect the tax herein provided upon any, every, and all retail sales made by the dealer or the dealer’s agents or employees of tangible personal property or services which are subject to the tax imposed by this chapter shall be liable for and pay the tax himself or herself.
(3)(a) A dealer who fails, neglects, or refuses to collect the tax or fees imposed under this chapter by himself or herself or through the dealer’s agents or employees, in addition to the penalty of being liable for paying the tax or fee, commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
(b) A dealer who willfully fails to collect a tax or fee after the department provides notice of the duty to collect the tax or fee is liable for a specific penalty of 100 percent of the uncollected tax or fee. This penalty is in addition to any other penalty that may be imposed by law. A dealer who willfully fails to collect taxes or fees totaling:
1. Less than $300:
a. For a first offense, commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.
b. For a second offense, commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
c. For a third or subsequent offense, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
2. An amount equal to $300 or more, but less than $20,000, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
3. An amount equal to $20,000 or more, but less than $100,000, commits a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
4. An amount equal to $100,000 or more, commits a felony of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(c) The department shall provide written notice of the duty to collect taxes or fees to the dealer by personal service or by sending notice to the dealer’s last known address by registered mail. The department may provide written notice using both methods described in this paragraph.
(4)(a) Except as provided in paragraph (b), a dealer engaged in any business taxable under this chapter may not advertise or hold out to the public, in any manner, directly or indirectly, that he or she will pay all or any part of the tax, or that he or she will relieve the purchaser of the payment of all or any part of the tax, or that the tax will not be added to the selling price of the property or services sold or released or, when added, that it or any part thereof will be refunded either directly or indirectly by any method whatsoever.
(b) Notwithstanding any provision of this chapter to the contrary, a dealer may advertise or hold out to the public that he or she will pay all or any part of the tax on behalf of the purchaser, subject to both of the following conditions:
1. The dealer must expressly state on any charge ticket, sales slip, invoice, or other tangible evidence of sale given to the purchaser that the dealer will pay to the state the tax imposed by this chapter. The dealer may not indicate or imply that the transaction is exempt or excluded from the tax imposed by this chapter.
2. A charge ticket, sales slip, invoice, or other tangible evidence of the sale given to the purchaser must separately state the sale price and the amount of the tax in accordance with subsection (2).
(c) A person who violates this subsection commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. A second or subsequent offense constitutes a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
(5)(a) The gross proceeds derived from the sale in this state of livestock, poultry, and other farm products direct from the farm are exempted from the tax levied by this chapter provided such sales are made directly by the producers. The producers shall be entitled to such exemptions although the livestock so sold in this state may have been registered with a breeders’ or registry association prior to the sale and although the sale takes place at a livestock show or race meeting, so long as the sale is made by the original producer and within this state. When sales of livestock, poultry, or other farm products are made to consumers by any person, as defined herein, other than a producer, they are not exempt from the tax imposed by this chapter. The foregoing exemption does not apply to ornamental nursery stock offered for retail sale by the producer.
(b) Sales of race horses at claiming races are taxable; however, if sufficient information is provided by race track officials to properly administer the tax, sales tax is due only on the maximum single amount for which a horse is sold at all races at which it is claimed during an entire racing season.
(6) It is specifically provided that the use tax as defined herein does not apply to livestock and livestock products, to poultry and poultry products, or to farm and agricultural products, when produced by the farmer and used by him or her and members of the farmer’s family and his or her employees on the farm.
(7) Provided, however, that each and every agricultural commodity sold by any person, other than a producer, to any other person who purchases not for direct consumption but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing, or manufacturing such agricultural commodity for the ultimate retail consumer trade shall be and is exempted from any and all provisions of this chapter, including payment of the tax applicable to the sale, storage, use, or transfer, or any other utilization or handling thereof, except when such agricultural commodity is actually sold as a marketable or finished product to the ultimate consumer; in no case shall more than one tax be exacted.
(8) Any person who:
(a) Has purchased at retail, used, consumed, distributed, or stored for use or consumption in this state:
1. Tangible personal property;
2. Admissions;
3. Communication or other services taxable under this chapter; or
4. Leased tangible personal property; or
(b) Has leased, occupied, or used or was entitled to use any:
1. Real property;
2. Space or spaces in parking lots or garages for motor vehicles; or
3. Docking or storage space or spaces for boats in boat docks or marinas,

and cannot prove that the tax levied by this chapter has been paid to his or her vendor, lessor, or other person or was paid on behalf of the purchaser by a dealer under subsection (4) is directly liable to the state for any tax, interest, or penalty due on any such taxable transactions.

(9)(a) If a purchaser engaging in transactions taxable under this chapter did not pay tax to a vendor based on a good faith belief that the transaction was a nontaxable purchase for resale or the transaction was exempt as a purchase by an organization exempt from tax under this chapter, except as provided in paragraph (b), neither the purchaser nor the vendor is directly liable for any tax, interest, or penalty that would otherwise be due if the following conditions are met:
1. At the time of the purchase, the purchaser was not registered as a dealer with the department or did not hold a consumer’s certificate of exemption from the department.
2. At the time of the purchase, the purchaser was qualified to register with the department as a dealer or to receive a consumer’s certificate of exemption from the department.
3. Before applying for treatment under this subsection, the purchaser has registered with the department as a dealer or has applied for and received a consumer’s certificate of exemption from the department.
4. The purchaser establishes justifiable cause for failure to register as a dealer or to obtain a consumer’s certificate of exemption before making the purchase. Whether a purchaser has established justifiable cause for failure to register depends on the facts and circumstances of each case, including, but not limited to, such factors as the complexity of the transaction, the purchaser’s business experience and history, whether the purchaser sought advice on its tax obligations, whether any such advice was followed, and any remedial action taken by the purchaser.
5. The transaction would otherwise qualify as exempt under this chapter except for the fact that at the time of the purchase the purchaser was not registered as a dealer with the department or did not hold a consumer’s certificate of exemption from the department.
6. Relief pursuant to this subsection is applied for:
a. Before the department has initiated any audit or other action or inquiry in regard to the purchaser or the vendor; or
b. If any audit or other action or inquiry of the purchaser or the vendor has already been initiated, within 7 days after being informed in writing by the department that the purchaser was required to be registered or to hold a consumer’s certificate of exemption at the time the transaction occurred.
(b) In lieu of the tax, penalties, and interest that would otherwise have been due, the department shall impose and collect the following mandatory penalties, which the department may not waive:
1. If a purchaser or vendor applies for relief before the department initiates any audit or other action or inquiry, the mandatory penalty is the lesser of $1,000 or 10 percent of the total tax due on transactions that qualify for treatment under this subsection.
2. If a purchaser or vendor applies for relief after an audit or other action or inquiry has already been initiated by the department, the mandatory penalty is the lesser of $5,000 or 20 percent of the total tax due on transactions that qualify for treatment under this subsection.

The department may impose and collect the mandatory penalties from either the purchaser or the vendor that failed to obtain proper documentation at the time of the transaction.

(c) The department may adopt forms and rules to administer this subsection.
History.—s. 7, ch. 26319, 1949; s. 1, ch. 28297, 1953; s. 1, ch. 61-276; s. 6, ch. 65-329; s. 4, ch. 68-119; s. 11, ch. 69-222; s. 123, ch. 71-136; s. 6, ch. 71-360; s. 7, ch. 83-297; s. 65, ch. 86-152; ss. 13, 85, ch. 87-6; s. 53, ch. 87-101; ss. 24, 25, ch. 87-548; s. 19, ch. 91-224; s. 1114, ch. 95-147; s. 8, ch. 97-99; s. 2, ch. 98-142; s. 18, ch. 99-208; s. 3, ch. 99-239; s. 15, ch. 2002-218; s. 3, ch. 2014-40; s. 9, ch. 2021-2; s. 19, ch. 2021-31.

Arrestable Offenses under F.S. 212.07

M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd
§212.07(3)SALES TAXRENUMBERED. SEE REC # 7792M · 1st
§212.07(3a)SALES TAXFAIL TO COLLECT TAX OR FEESM · 1st
§212.07(3b1a)TAX REVENUEDEALER FAIL COLLECT TAX FEES LT $300 1ST OFFM · 2nd
§212.07(3b1b)TAX REVENUEDEALER FAIL COLLECT TAX FEES LT $300 2ND OFFM · 1st
§212.07(3b1c)TAX REVENUEDEALER FAIL COLL TAX FEES LT $300 3RD/SUB OFFF · 3rd
§212.07(3b2)TAX REVENUEDEALER FAIL COLLECT TAX FEES $300-$20KF · 3rd
§212.07(3b3)TAX REVENUEDEALER FAIL COLLECT TAX FEES $20K-$100KF · 2nd
§212.07(3b4)TAX REVENUEDEALER FAIL COLLECT TAX FEES $100K+F · 1st
§212.07(4)SALES TAXADVERTISE SALES TAX RELIEF/REFUNDM · 2nd
§212.07(4)SALES TAXADVERTISE SALES TAX RELIEF/REFUND 2ND OFFM · 1st

Cases Citing F.S. 212.07

Fla. Stat. § 212.07 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·Gaulden v. Kirk, 47 So. 2d 567 (Fla. 1950).

Cited 72 times | Published | Supreme Court of Florida | 1950 Fla. LEXIS 1044

...by the person charging or collecting the rental." Section 3-a of the act, F.S.A. § 212.03(1). The said enactment further requires that the person charging or collecting the said rental pass the same on to the lessee, Section 7-a of the Act, F.S.A. § 212.07, and that he also keep suitable records of such rentals and taxes, Section 12-f of the Act, F.S.A....
...The Florida Revenue Act of 1949 requires that "Dealers shall, as far as practicable, add the amounts of the tax imposed under this Act to the sale price or charge, which shall be a debt from the purchaser or consumer to the dealer, until paid, and shall be recoverable at law in the same manner as other debts * * *." F.S.A. § 212.07(2)....
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Receded fromGreen (1959)
phrase: "receded from"
Cited as authorityWirtz (2011)
phrase: "rule_authority"
Cited as authority(citing case) (1994)
phrase: "rule_authority"
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·State Ex Rel Szabo Food Serv., Inc., of Nc v. Dickinson, 286 So. 2d 529 (Fla. 1973).

Cited 50 times | Published | Supreme Court of Florida

...from vending machines. The sales tax imposed by Fla. Stat., Ch. 212, F.S.A., requires that such tax be collected from the purchaser or consumer. Szabo is a seller and was required to collect the tax from the purchaser or consumer. Fla. Stat. (1969) § 212.07(1), F.S.A....
0 red0 yellow4 green0 procedural
Cited as authority(citing case) (2024)
phrase: "rule_authority"
Cited as authorityBrown (2015)
phrase: "rule_authority"
Cited as authorityBetts (2006)
phrase: "rule_authority"
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·Seminole Tribe of Florida v. Marshall Stranburg, 799 F.3d 1324 (11th Cir. 2015).

Cited 8 times | Published | Court of Appeals for the Eleventh Circuit | 2015 U.S. App. LEXIS 15061, 2015 WL 5023891

...The tax is assessed against the lessee based on the total amount of rent paid. Id. § 212.031(1)(c), (2)(a). Under the law, the landlord collects and remits the tax to the state and is liable to pay the tax and incur penalties if it fails to perform these duties. Id. § 212.031(3); see id. § 212.07(2), (3)....
...it has not done with respect to the gross-receipts tax. See, e.g., Fla. Stat. § 212.06(3)(a) (“[E]very dealer making sales, . . . shall, at the time of making sales, collect the tax imposed by this chapter from the purchaser.” (emphasis added)); id. § 212.07(1)(a) (“The privilege tax herein levied measured by retail sales shall be collected by the dealers from the purchaser or consumer.” (emphasis added)); id. § 212.07(4) (“A dealer engaged in any business taxable under this chapter may not advertise or hold out to the public, in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, or that he or she will relieve...
...annot pursue utility customers for unpaid Utility Tax amounts, while it can pursue purchasers for unpaid sales taxes. Fla. 59 Case: 14-14524 Date Filed: 08/26/2015 Page: 60 of 64 Stat. § 212.07(8); Steffens Dep....
0 red0 yellow18 green0 procedural
Cited as authorityLeo (2025)
phrase: "rule_authority"
Cited as authority(citing case) (2024)
phrase: "rule_authority"
Cited as authorityAdor (2024)
phrase: "rule_authority"
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·Campus Commc'ns v. Dept. of Rev., 473 So. 2d 1290 (Fla. 1985).

Cited 9 times | Published | Supreme Court of Florida

...State v. Tsavaris, 394 So.2d 418 (Fla. 1981) (the Court will not pass on a constitutional issue if the case may be decided on other grounds). [2] The seller normally collects the tax. However, the buyer may be liable if it cannot prove it paid a tax, section 212.07(9), and so The Alligator would be liable for the alleged assessment....
0 red0 yellow5 green0 procedural
Cited as authorityBastian (2015)
phrase: "rule_authority"
Cited as authorityBastian (2015)
phrase: "rule_authority"
Cited as authorityBetts (2006)
phrase: "rule_authority"
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·Marr v. State, 470 So. 2d 703 (Fla. 1st DCA 1985).

Cited 7 times | Published | Florida 1st District Court of Appeal

884; 2 Bish.Cr. Proc. § 968,[[6]] 3 Greenl.Ev. § 212.[[7]] The judge has no power to instruct the jury
0 red0 yellow7 green0 procedural
Cited as authority(citing case) (2019)
phrase: "rule_authority"
Cited as authorityChilders (2006)
phrase: "rule_authority"
Cited as authorityChilders (2006)
phrase: "rule_authority"
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·Air Jamaica, Ltd. v. State, Dept. of Rev., 374 So. 2d 575 (Fla. 3d DCA 1979).

Cited 7 times | Published | Florida 3rd District Court of Appeal

...Each airline provided Jerry's with tax resale certificates which relieved Jerry's from the collection of sales tax on meals delivered to the aircraft." Based upon these facts, the hearing officer recommended that the assessment be dismissed because it was his conclusion that Section 212.07(2), Florida Statutes (1977), violated the supremacy clause of the United States Constitution if applied to tickets sold to passengers in interstate or foreign commerce in that it would violate 49 U.S.C.A....
0 red0 yellow4 green1 procedural
Cited as authorityCom. (1995)
phrase: "rule_authority"
Cited as authority(citing case) (1994)
phrase: "rule_authority"
Cited as authority(citing case) (1989)
phrase: "rule_authority"
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·Spencer v. Mero, 52 So. 2d 679 (Fla. 1951).

Cited 7 times | Published | Supreme Court of Florida | 1951 Fla. LEXIS 1348

...he dealers from the purchaser or consumer. Dealers shall, as far as practicable, add the amounts of the tax imposed under this chapter to the sale price or charge, which shall be a debt from the *680 purchaser or consumer to the dealer, until paid." Section 212.07, F.S....
0 red0 yellow2 green0 procedural
Cited as authority(citing case) (1980)
phrase: "rule_authority"
Cited as authorityCameron (1979)
phrase: "rule_authority"
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·Florida Dept. of Revenue v. NAVAL AVIATION, 907 So. 2d 586 (Fla. 1st DCA 2005).

Cited 4 times | Published | Florida 1st District Court of Appeal | 2005 Fla. App. LEXIS 11013, 2005 WL 1660703

...The State of Florida levies a tax on "each taxable transaction or incident" which includes "tangible personal property when sold at retail in this state." § 212.05(1)(a)1.a. The legal incidence of the Florida sales tax falls upon the purchaser or consumer. § 212.07(1). However, while the legal incidence of the tax falls upon the purchaser, the obligation to collect and ultimately pay the state sales tax falls upon the party, defined as a "dealer," [1] making the retail sale. § 212.07(1)....
...Each dealer is also required to permit the Department to examine his or her books and records. § 212.13(3), (4). Chapter 212, Florida Statutes, imposes various civil and criminal penalties upon dealers for noncompliance with its requirements. For instance, section 212.07(2) announces that "any dealer who neglects, fails, or refuses to collect the tax herein provided ......
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Cited as authority(citing case) (2015)
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Cited as authority(citing case) (2015)
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Cited as authorityRussell (2015)
phrase: "rule_authority"
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·Donoghue v. Wallach, 455 So. 2d 1085 (Fla. 2d DCA 1984).

Cited 6 times | Published | Florida 2nd District Court of Appeal

...While the provisions of this chapter apparently governed many aspects of the transaction, the chapter does not purport to determine the liability for the payment of sales taxes. We suggest that in order to determine this question, the proper provision to rely upon for guidance is section 212.07, Florida Statutes (1981), [2] which reads in pertinent part: (1) The privilege tax herein levied measured by retail sales shall be collected by the dealers from the purchaser or consumer....
...r shall be directly liable to the state for any tax, interest, or penalty due on any such taxable transactions. The tax is said to be a "privilege" tax measured against retail sales which shall be collected by the dealer (seller) from the purchaser. § 212.07(1). The seller is supposed to add the tax to the sales price. § 212.07(2). Any seller who neglects or fails to collect the tax becomes personally liable for its payment, section 212.07(2), and he may also be subject to criminal sanctions. § 212.07(3). We are convinced that the portion of section 212.07(2) which provides that the sales tax is a debt from the purchaser to the seller is conditional upon the seller's compliance with the requirement to separately state the tax on the charge slip, sales slip, invoice or other tangible evidence of the sale....
...o commended the trial court for its action. [2] We reject the seller's argument that we must decide this case upon a construction of chapter 520. The buyer was not necessarily relying upon this chapter in the county court and contends that he argued section 212.07 before the circuit court....
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Cited as authority(citing case) (1987)
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·State ex rel. Szabo Food Servs., Inc. of North Carolina v. Dickinson, 286 So. 2d 529 (Fla. 1973).

Cited 1 times | Published | Supreme Court of Florida | 1973 Fla. LEXIS 4159

from the purchaser or consumer. Fla.Stat. (1969) § 212.07(1), F.S.A. This statute requires the dealer, as
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Cited as authority(citing case) (2024)
phrase: "rule_authority"
Cited as authority(citing case) (2024)
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Cited as authority(citing case) (2024)
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·Keila Rosa Camarena v. Dir., Immigr. & Customs Enf't (11th Cir. 2021).

Published | Court of Appeals for the Eleventh Circuit

1 See 8 U.S.C. § 1182(a)(9)(B)(v); 8 C.F.R. § 212.7(e). The district court dismissed Camarena’s
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Cited as authority(citing case) (2026)
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Cited as authority(citing case) (2025)
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Cited as authorityARDON-QUIROZ (2025)
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·Angela Del Valle v. Sec'y of State, United States Dep't of State (11th Cir. 2021).

Published | Court of Appeals for the Eleventh Circuit

that ground of inadmissi- bility. See 8 C.F.R. § 212.7(e)(12). USCIS approved the waiver, al- lowing Mr
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Cited as authorityAghamohammadi (2025)
phrase: "rule_authority"
Cited as authorityYousefifar (2025)
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Cited as authorityBlinken (2025)
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Adv. Mobilehome Sys. v. Alumax, 666 So. 2d 166 (Fla. 2d DCA 1995).

Cited 2 times | Published | Florida 2nd District Court of Appeal

...rms of the invoices. It further found that Advanced Systems did not reject the terms of the invoices, and, therefore, the written terms governed under sections 672.201(2) and 672.207(2), Florida Statutes (1991). Our analysis of this case begins with section 212.07(2), Florida Statutes (1991)....
...collect the tax herein provided upon any, every, and all retail sales made by him or his agents or employees of tangible personal property or services which are subject to the tax imposed by this chapter shall be liable for and pay the tax himself. § 212.07(2), Fla....
...er waives any right to later recover the amount of taxes from the buyer. Structural Steel, Inc. v. Owen Joist of Florida, Inc., 581 So.2d 951 (Fla. 1st DCA 1991). In Donoghue v. Wallach, 455 So.2d 1085 (Fla. 2d DCA 1984), we held that the portion of section 212.07(2) that provides the sales tax is a debt from the purchaser to the seller is conditional upon the seller's compliance *168 with the requirement to separately state the tax on the invoice....
...The trial court found that Alumax's personnel inadvertently failed to insert into its computer system the fact that Advanced Systems was subject to Florida sales tax. The computer thereafter generated the invoices, which incorrectly reflected no sales tax owing. Based on this finding, section 212.07(2) would mandate that Alumax was liable for the uncollected tax, with no right of reimbursement from Advanced Systems....
...The contract is enforceable, minus the additional term Alumax attempted to add. See Union Carbide. Because we hold that Advanced Systems had no contractual obligation to pay back taxes, Leonard Parker is inapplicable. This case is therefore governed by section 212.07(2), Florida Statutes (1991)....
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·City of Deland v. Miller, 608 So. 2d 121 (Fla. Dist. Ct. App. 1992).

Cited 1 times | Published | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 11362, 1992 WL 317844

...Miller to the informant. Under these circumstances it is just as likely that Miller earned the money from legal sales, but failed to report them to the Department of Revenue to avoid paying sales tax. Failure to collect sales tax is a misdemean- or. § 212.07(3), Fla.Stat....
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Cited as authority(citing case) (2008)
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·Davis v. Ponte Vedra Club, 78 So. 2d 858 (Fla. 1955).

Published | Supreme Court of Florida | 1955 Fla. LEXIS 3408

...y the dealers from the purchaser or consumer. Dealers shall, as far as practicable, add the amounts of the tax imposed under this chapter to the sale price or charge, which shall be a debt from the purchaser or consumer to the dealer, until paid.’ Section 212.07, F.S.1941, F.S.A....
0 red0 yellow3 green0 procedural
Cited as authorityArmentrout (1964)
phrase: "rule_authority"
Cited as authorityGreen (1959)
phrase: "rule_authority"
Cited as authorityGreen (1959)
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S. Bell Tel. & Tel. Co. v. Dept. of Revenue, 366 So. 2d 30 (Fla. 1st DCA 1978).

Cited 1 times | Published | Florida 1st District Court of Appeal | 1978 Fla. App. LEXIS 17251

...ect to sales tax on transactions between it and artists who produced art work used in advertisements appearing in the yellow pages of Southern Bell telephone books and that the exemption contained in F.S. 212.08(7)(e) was inapplicable. Pursuant to F.S. 212.07(9) the Department assessed a tax, penalty, and interest against Southern Bell based on alleged purchases by Southern Bell of tangible personal property on which no sales tax had been collected by the vendors....
...tion. Accordingly, the Officer concluded that the personal service exemption did not apply in this case. The Department approved the recommended order. This petition for review ensued. The Department imposed tax liability on petitioner pursuant to F.S. 212.07(9) which reads in part: "Any person who has purchased at retail, used, consumed, distributed, or stored ......
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·Schojan v. Papa John's Int'l Inc., 34 F. Supp. 3d 1206 (M.D. Fla. 2014).

Published | District Court, M.D. Florida | 2014 WL 3661105, 2014 U.S. Dist. LEXIS 100319

...Analysis A. Florida Statutes Papa John’s claims that Florida law precludes a direct purchaser action against a retailer to recover alleged overpayments that have been remitted to the State. (Doc. # 15 at 4). Papa John’s cites to Florida Statutes § 212.07(l)(a) and § 212.18, alleging that under Florida law, when a retailer, vendor, or dealer collects sales tax from a purchaser, it does so as an involuntary agent of the State, and any sums collected as taxes from purchasers must be remitted to the Florida Department of Revenue....
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·Advanced Mobilehome Sys. of Tampa, Inc. v. Alumax Fabricated Prods., Inc., 666 So. 2d 166 (Fla. Dist. Ct. App. 1995).

Published | District Court of Appeal of Florida | 28 U.C.C. Rep. Serv. 2d (West) 91, 1995 Fla. App. LEXIS 11675

(1991). Our analysis of this case begins with section 212.07(2), Florida Statutes (1991). It provides that
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IPC Sports, Inc. v. State, Dep't of Revenue, 829 So. 2d 330 (Fla. 3d DCA 2002).

Published | Florida 3rd District Court of Appeal | 2002 Fla. App. LEXIS 15717, 2002 WL 31422706

...Therefore, the County is engaged in the business of licensing real property with respect to the relationship governed by the Agreement and the Fees are therefore taxable pursuant to Section 212.031, Fla. Stat. 40.IPC, as the licensee and user of the tennis center, has an obligation for the payment of the tax. See Section 212.07(8), Fla....
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Fischer v. State, Dep't of Revenue, 385 So. 2d 702 (Fla. Dist. Ct. App. 1980).

Published | District Court of Appeal of Florida | 1980 Fla. App. LEXIS 17057

cannot prove the tax was paid to the vendor. Section 212.07(9). . Rule 12B-5.03, adopted pursuant to
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Structural Steel, Inc. v. Owen Joist of Florida, Inc., 581 So. 2d 951 (Fla. 3d DCA 1991).

Published | Florida 3rd District Court of Appeal | 1991 Fla. App. LEXIS 5565, 1991 WL 103466

...Subsequently, the State of Florida sued Owen Joist for the sales tax, plus interest and penalties. Owen Joist paid the State and sought reimbursement of the assessed taxes from Structural Steel. Structural refused payment, and the present action ensued. Section 212.07(2), Florida Statutes, 1 specifically places the burden for payment of uncollected sales tax on the dealer who neglects to collect the tax at the time of the *952 sale....
...2d DCA 1984), the court held that a “seller, by failing to collect the sales taxes and to separately state the amount of the taxes, waived any right to later recover the amount of the taxes from the buyer.” Owen Joist’s failure to comply with the requirements of Section 212.07, Florida Statutes, results in a waiver of any right to reimbursement from Structural Steel. Therefore, we must reverse. Accordingly, the order is reversed and remanded for proceedings consistent herewith. JO ANOS and ALLEN, JJ., concur. . Section 212.07(2), Florida Statutes, provides in pertinent part: [A]ny dealer who neglects, fails, or refuses to collect the tax herein provided upon any, every, and all retail sales made by him or his agents or employees of tangible personal propert...
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Pellicano Constr. Co. v. Sch. Bd. of Jefferson Cnty., 582 So. 2d 1236 (Fla. Dist. Ct. App. 1991).

Published | District Court of Appeal of Florida | 1991 Fla. App. LEXIS 7031, 1991 WL 133550

added to the cost price of the contract. Under section 212.07(4), Florida Statutes (1987), Pellicano could
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Javier Barrios v. Act. Sec. Dept. DHS Kevin K. Mcaleenan (11th Cir. 2021).

Published | Court of Appeals for the Eleventh Circuit

1 See 8 U.S.C. § 1182(a)(9)(B)(v); 8 C.F.R. § 212.7(e). The district court dismissed Camarena’s
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Martinez-Tovar v. U.S. Attorney Gen., 679 F. App'x 905 (11th Cir. 2017).

Published | Court of Appeals for the Eleventh Circuit

relative of a United States citizen. 8 C.F.R. § 212.7(e). To be eligible for a waiver, the alien, upon
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Leonard Parker Co. v. SPV Partners, 582 So. 2d 642 (Fla. 2d DCA 1991).

Published | Florida 2nd District Court of Appeal | 1991 Fla. App. LEXIS 1001, 1991 WL 15589

...nd sought reimbursement of the sales tax amount from Expo. Expo claimed no payment was due *643 and Parker brought this breach of contract action. Appellees, citing Donoghue v. Wallach, 455 So.2d 1085 (Fla. 2d DCA 1984), correctly observe that under section 212.07(2), Florida Statutes (1989), the burden for paying an uncollected sales tax is by statute on the dealer who fails to collect the tax at the time of a sale....
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Oracle Am., Inc. v. Florida Dep't of Revenue (Fla. 1st DCA 2024).

Published | Florida 1st District Court of Appeal

...of tangible personal property sold. § 212.054(1), (2)(a)–(b), Fla. Stat. “Dealers,” are those who sell tangible personal property at retail, § 212.06(2)(c), Fla. Stat., and who collect sales taxes owed from their purchaser or customer. § 212.07(1)(a), Fla....
...is, Oracle is not the “taxpayer.” Without first returning the collected excess taxes to its customers, Oracle acts only within its prescribed duties as a dealer—collecting taxes from its customers and remitting those taxes to the state. See §§ 212.07(1)(a), 212.06(1)(a), Fla....
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Oracle Am., Inc. v. Dep't of Revenue (Fla. 1st DCA 2024).

Published | Florida 1st District Court of Appeal

...of tangible personal property sold. § 212.054(1), (2)(a)–(b), Fla. Stat. “Dealers,” are those who sell tangible personal property at retail, § 212.06(2)(c), Fla. Stat., and who collect sales taxes owed from their purchaser or customer. § 212.07(1)(a), Fla....
...is, Oracle is not the “taxpayer.” Without first returning the collected excess taxes to its customers, Oracle acts only within its prescribed duties as a dealer—collecting taxes from its customers and remitting those taxes to the state. See §§ 212.07(1)(a), 212.06(1)(a), Fla....
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Oracle Am., Inc. v. Florida Dep't of Revenue (Fla. 1st DCA 2024).

Published | Florida 1st District Court of Appeal

...of tangible personal property sold. § 212.054(1), (2)(a)–(b), Fla. Stat. “Dealers,” are those who sell tangible personal property at retail, § 212.06(2)(c), Fla. Stat., and who collect sales taxes owed from their purchaser or customer. § 212.07(1)(a), Fla....
...is, Oracle is not the “taxpayer.” Without first returning the collected excess taxes to its customers, Oracle acts only within its prescribed duties as a dealer—collecting taxes from its customers and remitting those taxes to the state. See §§ 212.07(1)(a), 212.06(1)(a), Fla....
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Seminole Tribe of Florida v. Marshall Stranburg (11th Cir. 2015).

Published | Court of Appeals for the Eleventh Circuit

...The tax is assessed against the lessee based on the total amount of rent paid. Id. § 212.031(1)(c), (2)(a). Under the law, the landlord collects and remits the tax to the state and is liable to pay the tax and incur penalties if it fails to perform these duties. Id. § 212.031(3); see id. § 212.07(2), (3)....
...it has not done with respect to the gross-receipts tax. See, e.g., Fla. Stat. § 212.06(3)(a) (“[E]very dealer making sales, . . . shall, at the time of making sales, collect the tax imposed by this chapter from the purchaser.” (emphasis added)); id. § 212.07(1)(a) (“The privilege tax herein levied measured by retail sales shall be collected by the dealers from the purchaser or consumer.” (emphasis added)); id. § 212.07(4) (“A dealer engaged in any business taxable under this chapter may not advertise or hold out to the public, in any manner, directly or indirectly, that he or she will absorb all or any part of the tax, or that he or she will relieve...
...annot pursue utility customers for unpaid Utility Tax amounts, while it can pursue purchasers for unpaid sales taxes. Fla. 59 Case: 14-14524 Date Filed: 08/26/2015 Page: 60 of 64 Stat. § 212.07(8); Steffens Dep....
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Starlite Diners, Inc. v. Oswalt, 823 So. 2d 312 (Fla. 5th DCA 2002).

Published | Florida 5th District Court of Appeal | 2002 Fla. App. LEXIS 11653, 2002 WL 1875748

...reates no conflict with Article Five. Article Five of the contract clearly and unequivocally provides for payment of the sales tax by the buyer. Moreover, the trial court’s interpretation of the contract rendered it illegal under the provisions of section 212.07(4), Florida Statutes (2001), which provides: A dealer engaged in any business taxable under this chapter may not advertise or hold out to the public, in any manner, directly or indirectly, that he or she will absorb all or any part of...
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Bj's Wholesale Club, Inc., Etc. v. Laura Bugliaro, Etc. (Fla. Dist. Ct. App. 2021).

Published | District Court of Appeal of Florida

portion that “will be refunded either 11 See § 212.07(2), Fla. Stat. (“A dealer shall, as far as practicable

This Florida statute resource is curated by the attorney maintaining this site, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.