Florida Statutes
Fla. Stat. § 212.07 (2025)
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.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
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.
(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).
(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 # 7792
§212.07(3a)SALES TAXFAIL TO COLLECT TAX OR FEES
§212.07(3b1a)TAX REVENUEDEALER FAIL COLLECT TAX FEES LT 0 1ST OFF
§212.07(3b1b)TAX REVENUEDEALER FAIL COLLECT TAX FEES LT 0 2ND OFF
§212.07(3b1c)TAX REVENUEDEALER FAIL COLL TAX FEES LT 0 3RD/SUB OFF
§212.07(3b2)TAX REVENUEDEALER FAIL COLLECT TAX FEES 0-K
§212.07(3b3)TAX REVENUEDEALER FAIL COLLECT TAX FEES K-0K
§212.07(3b4)TAX REVENUEDEALER FAIL COLLECT TAX FEES 0K+
§212.07(4)SALES TAXADVERTISE SALES TAX RELIEF/REFUND
§212.07(4)SALES TAXADVERTISE SALES TAX RELIEF/REFUND 2ND OFF
Notes of Decisions
Cited in 29
cases (4 in the last 5 years), 1950–2024 · leading case: Gaulden v. Kirk, 47 So. 2d 567 (Fla. 1950).
Gaulden v. Kirk, 47 So. 2d 567 (Fla. 1950). “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.”
Donoghue v. Wallach, 455 So. 2d 1085 (Fla. 2d DCA 1984). “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…”
Florida Dept. of Revenue v. NAVAL AVIATION, 907 So. 2d 586 (Fla. 1st DCA 2005). “§ 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.”
Seminole Tribe of Florida v. Marshall Stranburg, 799 F.3d 1324 (11th Cir. 2015). “Fla. Stat. § 212.07 (8); Steffens Dep. 36:16-37:19.”
Air Jamaica, Ltd. v. State, Dept. of Rev., 374 So. 2d 575 (Fla. 3d DCA 1979). “" 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…”
Advanced Mobilehome Sys. of Tampa, Inc. v. Alumax Fabricated Prods., Inc., 666 So. 2d 166 (Fla. 3d DCA 1995). “Further, [e]xcept 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 him or his agents or employees of tangible personal property or services which are subject to the tax…”
Campus Commc'ns v. Dept. of Rev., 473 So. 2d 1290 (Fla. 1985). “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.”
Schojan v. Papa John's Int'l Inc., 34 F. Supp. 3d 1206 (M.D. Fla. 2014). “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.”
Leonard Parker Co. v. SPV Partners, 582 So. 2d 642 (Fla. 3d DCA 1991). “Expo claimed no payment was due *643 and Parker brought this breach of contract action.”
City of Deland v. Miller, 608 So. 2d 121 (Fla. 5th DCA 1992). “§ 212.07(3), Fla.Stat. Therefore, even if the court had allowed the evidence, it would have been insufficient to support forfeiture of the 1.”
Spencer v. Mero, 52 So. 2d 679 (Fla. 1951). “" Section 212.07, F.S. 1941, F.S.A. The statute makes it a misdemeanor for a dealer to fail, neglect or refuse to collect the tax from the purchaser or consumer.”
State Ex Rel Szabo Food Serv., Inc., of Nc v. Dickinson, 286 So. 2d 529 (Fla. 1973). “(1969) § 212.07(1), F.S.A. This statute requires the dealer, as far as practicable, to add the tax to the selling price and make the tax a part of the purchase price.”
— 212.07(1) — 4 cases
Florida Dept. of Revenue v. NAVAL AVIATION, 907 So. 2d 586 (Fla. 1st DCA 2005). “§ 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.”
Donoghue v. Wallach, 455 So. 2d 1085 (Fla. 2d DCA 1984). “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…”
State Ex Rel Szabo Food Serv., Inc., of Nc v. Dickinson, 286 So. 2d 529 (Fla. 1973). “(1969) § 212.07(1), F.S.A. This statute requires the dealer, as far as practicable, to add the tax to the selling price and make the tax a part of the purchase price.”
State ex rel. Szabo Food Servs., Inc. of North Carolina v. Dickinson, 286 So. 2d 529 (Fla. 1973).
— 212.07(1)(a) — 3 cases
Oracle Am., Inc. v. Florida Dep't of Revenue (Fla. 1st DCA 2024).
Oracle Am., Inc. v. Florida Dep't of Revenue (Fla. 1st DCA 2024).
Oracle Am., Inc. v. Dep't of Revenue (Fla. 1st DCA 2024).
— 212.07(2) — 9 cases
Gaulden v. Kirk, 47 So. 2d 567 (Fla. 1950). “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.”
Donoghue v. Wallach, 455 So. 2d 1085 (Fla. 2d DCA 1984). “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…”
Air Jamaica, Ltd. v. State, Dept. of Rev., 374 So. 2d 575 (Fla. 3d DCA 1979). “" 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…”
Advanced Mobilehome Sys. of Tampa, Inc. v. Alumax Fabricated Prods., Inc., 666 So. 2d 166 (Fla. 3d DCA 1995). “Further, [e]xcept 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 him or his agents or employees of tangible personal property or services which are subject to the tax…”
Florida Dept. of Revenue v. NAVAL AVIATION, 907 So. 2d 586 (Fla. 1st DCA 2005). “§ 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(3) — 2 cases
City of Deland v. Miller, 608 So. 2d 121 (Fla. 5th DCA 1992). “§ 212.07(3), Fla.Stat. Therefore, even if the court had allowed the evidence, it would have been insufficient to support forfeiture of the 1.”
Donoghue v. Wallach, 455 So. 2d 1085 (Fla. 2d DCA 1984). “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…”
— 212.07(3)(a) — 1 case
Bj's Wholesale Club, Inc., Etc. v. Laura Bugliaro, Etc. (Fla. 3d DCA 2021).
— 212.07(4) — 3 cases
Pellicano Constr. Co. v. Sch. Bd. of Jefferson Cnty., 582 So. 2d 1236 (Fla. 1st DCA 1991).
Bj's Wholesale Club, Inc., Etc. v. Laura Bugliaro, Etc. (Fla. 3d DCA 2021).
Starlite Diners, Inc. v. Oswalt, 823 So. 2d 312 (Fla. 5th DCA 2002).
— 212.07(8) — 1 case
IPC Sports, Inc. v. State, Dep't of Revenue, 829 So. 2d 330 (Fla. 3d DCA 2002).
— 212.07(9) — 3 cases
Campus Commc'ns v. Dept. of Rev., 473 So. 2d 1290 (Fla. 1985). “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.”
S. Bell Tel. & Tel. Co. v. Dept. of Revenue, 366 So. 2d 30 (Fla. 1st DCA 1978).
Fischer v. State, Dep't of Revenue, 385 So. 2d 702 (Fla. 3d DCA 1980).
— 212.07(l)(a) — 1 case
Schojan v. Papa John's Int'l Inc., 34 F. Supp. 3d 1206 (M.D. Fla. 2014). “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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