The 2023 Florida Statutes (including Special Session C)
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. . . . § 212.07(2), (3). . . . (emphasis added)); id. § 212.07(l)(a) (“The privilege tax herein levied measured by retail sales shall . . . (emphasis added)); id. § 212.07(4) (“A dealer engaged in any business taxable under this chapter may . . . Stat. § 212.07(8); Steffens Dep. 36:16-37:19. . . .
. . . Papa John’s cites to Florida Statutes § 212.07(l)(a) and § 212.18, alleging that under Florida law, when . . .
. . . . § 212.07(1). . . . . § 212.07(1). . . . For instance, section 212.07(2) announces that “any dealer who neglects, fails, or refuses to collect . . .
. . . See Section 212.07(8), Fla. Stat. . . .
. . . the trial court’s interpretation of the contract rendered it illegal under the provisions of section 212.07 . . .
. . . A careful examination of sections 212.05, 212.06, 212.07, and 212.18(3), as well as the documents in . . .
. . . Our analysis of this case begins with section 212.07(2), Florida Statutes (1991). . . . which are subject to the tax imposed by this chapter shall be liable for and pay the tax himself. § 212.07 . . . Wallach, 455 So.2d 1085 (Fla. 2d DCA 1984), we held that the portion of section 212.07(2) that provides . . . Based on this finding, section 212.07(2) would mandate that Alumax was liable for the uncollected tax . . . This ease is therefore governed by section 212.07(2), Florida Statutes (1991). . . .
. . . . § 212.07(3), Fla.Stat. . . .
. . . In addition, sections 212.0594 and 212.07, Florida Statutes (1987), required that the tax be added to . . . Under section 212.07(4), Florida Statutes (1987), Pellicano could not absorb any part of the sales tax . . .
. . . Section 212.07(2), Florida Statutes, specifically places the burden for payment of uncollected sales . . . Owen Joist’s failure to comply with the requirements of Section 212.07, Florida Statutes, results in . . . Section 212.07(2), Florida Statutes, provides in pertinent part: [A]ny dealer who neglects, fails, or . . .
. . . Wallach, 455 So.2d 1085 (Fla. 2d DCA 1984), correctly observe that under section 212.07(2), Florida Statutes . . .
. . . . §§ 212.01, 212.07(1), Fla.Stat. . . .
. . . Defendant Corporation to add the tax to the sales or rental price as provided by Sections 212.05 and 212.07 . . .
. . . However, the buyer may be liable if it cannot prove it paid a tax, section 212.07(9), and so The Alligator . . .
. . . that in order to determine this question, the proper provision to rely upon for guidance is section 212.07 . . . measured against retail sales which shall be collected by the dealer (seller) from the purchaser. § 212.07 . . . The seller is supposed to add the tax to the sales price. § 212.07(2). . . . (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 . . .
. . . Ann. sec. 212.07, providing that the retailer should add the tax imposed on him to the sales price charged . . .
. . . In Sections 212.05(2), 212.06(8), and 212.07(7), both the words “use” and “consumption” are utilized, . . .
. . . . §§ 212.05, 212.07(1). . . .
. . . Section 212.07(9). . . . .
. . . hearing officer recommended that the assessment be dismissed because it was his conclusion that Section 212.07 . . .
. . . Pursuant to F.S. 212.07(9) the Department assessed a tax, penalty, and interest against Southern Bell . . . The Department imposed tax liability on petitioner pursuant to F.S. 212.07(9) which reads in part: “Any . . .
. . . F.S. 212.07 provides in part — (1) the privilege tax herein levied measured by retail sales shall be . . .
. . . Fla.Stat. (1969) § 212.07(1), F.S.A. . . .
. . . We think it follows that under section 212.07 (2) of the Florida Statutes Annotated, and Spencer v. . . . collectible from all dealers as herein defined on the sale at retail * * * of tangible personal property. 212.07 . . .
. . . noted that the exemption of agricultural products from the retail sales tax is found in subsection 212.07 . . . Chapter 63-527 specifically incorporates as a part of that act subsections 212.07 (2), 212.07 (3), and . . . 212.07 (4) but omits any reference to subsection 212.07 (5). . . . The adoption of some parts of section 212.07 in chapter 63-527 and the clear omission of any reference . . . to other parts of section 212.07 indicates a legislative intent that the omitted parts of section 212.07 . . .
. . . Florida Statute 212.07 provides — “ *** Any dealer who shall neglect, fail or refuse to collect the tax . . .
. . . See Sections 212.05(2); 212.06 (4); 212.07(7); 212.12(11). . . .
. . . Section 212.07, F.S.1941, F.S.A. . . .
. . . After allowing for incidental expenses the operation of the trust for 1931 showed a net loss of $212.07 . . . than two years- 2, 867.00 (c) Incidental expenses of Trust_ 361. 27 (d) Net loss applicable to 1931_ 212.07 . . . but did not report the loss of $2,867 from the sale of bonds held for less than two years, or the $212.07 . . . is, of course, taxable on all of the income of the trust for the taxable year 1932, including the $212.07 . . .