CopyCited 310 times | Published | Court of Appeals for the Eleventh Circuit | 53 A.F.T.R.2d (RIA) 579, 1984 U.S. App. LEXIS 26624
the production of income” as provided in Section 212. 8 . Stern entered into essentially
0 red3 yellow49 green1 procedural
LimitedGessler (1985)phrase: "limited by"
LimitedCall (1985)phrase: "limited by"
LimitedDell (1984)phrase: "limited by"
CopyCited 56 times | Published | Court of Appeals for the Eleventh Circuit | 1984 U.S. App. LEXIS 21448, 35 Fair Empl. Prac. Cas. (BNA) 264, 34 Empl. Prac. Dec. (CCH) 34, 453
...13C-1.02 Definitions. For the purpose of this chapter, each of these words shall have the following meanings: (3) Agency — Any state board, commission, department or officer authorized by law to make rules. 6 . See Fla.Stat.Ann. §
120.55. 7 . See Fla.Stat.Ann. §
212.08(6). Section
212.08(6) provides: "There shall also be exempt from the tax imposed by this chapter sales made to the United States government, the state, or any county, municipality, or political subdivision of this state." 8 ....
0 red0 yellow53 green0 procedural
CopyCited 37 times | Published | Supreme Court of Florida | 2001 WL 721010
...McAuley, Assistant Attorneys General, Tallahassee, FL, for Petitioner. Frederick M. Bryant, Tallahassee, FL, for Respondent. SHAW, J. We have for review a decision of the First District Court of Appeal certifying the following question to be of great public importance: Whether section 212.08(6), Florida Statutes, exempts from sales taxation those materials purchased by municipally owned utilities for use in the repair, replacement, or refurbishment of their existing electric energy transmission or distribution systems? Florida Mun....
...FACTS The relevant facts are set forth in the district court's opinion: In 1998, appellants, Florida Municipal Power Agency and Florida Municipal Electric Association, Inc., filed a petition for a declaratory statement with the department seeking an interpretation of section 212.08(6), Florida Statutes, consistent with their position that the statute exempted from sales taxation those materials purchased by municipally owned utilities for use in the repair, replacement, or refurbishment of their existing electric energy transmission or distribution systems. In their petition, appellants also sought the initiation of proceedings to amend rule 12A-1.001(9) of the Florida Administrative Code to bring it into conformity with their interpretation of section 212.08(6), Florida Statutes. In response to the petition, the department issued a final declaratory statement which rejected appellants' interpretation of section 212.08(6) and declined to initiate rule-making proceedings to amend rule 12A-1.001(9). The department reasoned that section 212.08(6) as presently written was ambiguous on the issue of whether sales tax was due from municipally owned utilities on their purchase of materials used to repair, replace, or refurbish electric transmission or distribution systems....
...this Court. The Department argues that the district court's "plain meaning" approach to the statute leads to an incorrect and unreasonable result. II. THE APPLICABLE LAW Generally, municipalities and political subdivisions are exempt from sales tax. § 212.08(6), Fla. Stat. (1997). From 1971 until 1996, section 212.08(6) provided that the exemption did not include: sales, rental, use, consumption, or storage for use in any political subdivision or municipality in this state of machines and equipment and parts and accessories therefor used in the gen...
...by systems owned and operated by a political subdivision in this state except sales, rental, use, consumption, or storage for which bonds or revenue certificates are validated on or before January 1, 1973, for transmission or distribution expansion. § 212.08(6), Fla. Stat. (1995) (emphasis added). The Legislature amended section 212.08(6) in 1996 as follows: (6) EXEMPTIONS; POLITICAL SUBDIVISIONS.There are also exempt from the tax imposed by this chapter sales made to the United States Government, a state, or any county, municipality, or political subdivision of a state when payment is made directly to the dealer by the governmental entity....
...rges, talent fees, or license fees and charges for films, videotapes, and transcriptions used in producing radio or television broadcasts. Ch. 96-397, § 26 at 2488, Laws of Fla. The Department's current administrative rule 12A-1.001(9) interpreting section 212.08 provides in pertinent part: (9) GOVERNMENTAL UNITS....
...ion or municipality in this state shall be subject to the tax except sales, rental, use, consumption, or storage for which bonds or revenue certificates are validated on or before January 1, 1973, for transmission or distribution expansion only. See § 212.08(5)(c), F.S....
...If the Department is correct that the Legislature erred in the 1996 amendments, the Legislature is the only branch with the constitutional authority to correct this alleged error. Accordingly, this Court answers the certified question in the affirmative, holding that section 212.08(6), Florida Statutes, entitles the respondents to a sales tax exemption on those materials purchased by municipally owned utilities for use in the repair, replacement, or refurbishment of their existing electric energy transmission or distribution systems....
...It is so ordered. WELLS, C.J., and HARDING, ANSTEAD, PARIENTE, LEWIS and QUINCE, JJ., concur. NOTES [1] Zuckerman v. Alter,
615 So.2d 661, 663 (Fla. 1993); see also St. Petersburg Bank & Trust Co. v. Hamm,
414 So.2d 1071 (Fla.1982). [2] The act, as it relates to section
212.08, is titled: "An act relating to taxation; ... amending s.
212.08, F.S.; deleting obsolete provisions relating to exemptions for political subdivisions, tasting beverages, and vessels engaged in interstate or foreign commerce;...." Ch....
0 red0 yellow34 green0 procedural
CopyCited 35 times | Published | Supreme Court of Florida | 1984 Fla. LEXIS 3106
...The new sales tax is imposed on all aviation jet fuel purchased by interstate air common carriers, but is not imposed on railroads and vessels due to the proration provision which applies to railroads and vessels allowing taxation based on cost and only on the carrier's intrastate mileage. Ch. 83-3, § 5 (amends § 212.08(4), Fla....
0 red0 yellow28 green0 procedural
Cited as authorityMembreno (2016)phrase: "rule_authority"
CopyCited 50 times | Published | Supreme Court of Florida
...food from vending machines in compliance with Fla. Stat. (1969) §
212.05, F.S.A., which imposed a tax on all retail sales of tangible personal property, not exempt. General groceries were exempt from this tax by the provisions of Fla. Stat. (1969) §
212.08(1), F.S.A....
...(1969) §§
212.17(6) and
212.18(2), F.S.A., formulated rules and regulations implementing the sales and use tax law. Under these rules and regulations, Szabo was required to pay a tax on sales made through his vending machines. In 1971, the Legislature amended Fla. Stat. §
212.08(1)(b), F.S.A....
...To adopt Szabo's contention would be to imply the use of an unconstitutional procedure by the Legislature. Vending machines were excluded from the title because the Legislature was fully cognizant of the fact that the Act did not impose a new tax on vending machine sales and that they considered Fla. Stat. § 212.08(1), F.S.A., as it existed prior to October *532 1, 1971, as taxing the sale of food and drink from vending machines....
0 red0 yellow4 green0 procedural
Cited as authorityBrown (2015)phrase: "rule_authority"
Cited as authorityBetts (2006)phrase: "rule_authority"
CopyCited 26 times | Published | Supreme Court of Florida | 12 Fla. L. Weekly 240
...Indeed, the instant tax does exactly what the Supreme Court approved and criticized Minnesota for failing to do, i.e., extend the general sales tax to the press. Nor do we believe the instant tax to be similar to the tax struck down in Arkansas Writers' Project. Newly created section 212.08(7)( o )1 of the Florida Statutes exempts sales and leases to religious, scientific, educational, and other nonprofit institutions from the sales tax when those transactions are in the furtherance of their customary nonprofit functions....
...s. §
212.06(9), Fla. Stat. (Supp. 1986). Moreover, the general sales tax exemption for government, nonprofit institutions, and religious organizations predates chapter 87-6, which merely extends this exemption to cover the newly taxed services. See §
212.08(6) & (7), Fla....
...[10] Additionally, magazines sold at newsstands were taxed while newspapers were not. Thus, in at least some ways, the instant enactment serves to eliminate content-based discrimination rather than create it. Moreover, the institutions exempted from taxation under section 212.08(7)( o )1 are not exempted solely from the taxation of publications and advertisements which they purchase and disseminate....
...Therefore, unlike the tax law at issue in Arkansas Writers' Project, the instant law does not require an evaluation of a publication's content in order to determine its status for taxation purposes. In the case of the exemption granted to government entities, contained under section 212.08(6), Florida Statutes, as amended by the act, we find that both law and common sense require this provision....
...Ch. 87-6, § 7, Laws of Fla. (amending §
212.02(21), Fla. Stat.) Likewise, because nonprofit entities and governments pay no taxes on any goods or services, they pay no tax on their purchase of legal services. Ch. 87-6, § 14, Laws of Fla. (amending §
212.08(6) & (7), Fla....
...87-6, Laws of Fla., food ads printed in a newspaper were exempt from taxation while food ad inserts in newspapers were taxed. See Fla. Admin. Code Rule 12A-1.34 (1982). Likewise, political bumper stickers, leaflets, and brochures were taxed while political advertisements broadcast on television and radio were exempt. See § 212.08(7)(d)2, Fla....
0 red0 yellow15 green3 procedural
Cited as authorityMcDaniels (2025)phrase: "rule_authority"
Cited as authorityGraham (2013)phrase: "rule_authority"
CopyCited 24 times | Published | Supreme Court of Florida | 2005 WL 373941
...he respondent owed $1,343,925.33 in taxes, penalties, and interest. [1] At issue in the proceedings before the DOR was what portion of the mileage traveled by the ship would be factored into the sales and use tax apportionment formula provided under section 212.08(8) of the Florida Statutes for vessels engaged in interstate or foreign commerce....
...ielded an allocation factor of roughly 4.5 percent. The DOR disagreed, determining that cruise-to-nowhere operations do not qualify as "transportation in foreign commerce" and, therefore, do not come within the purview of the partial exemption under section 212.08(8)....
...resulting in an allocation factor of 31.7 percent. Respondent appealed to the Fourth District Court of Appeal, arguing, in pertinent part, that because the vessel was not in Florida waters when the gambling occurred, the taxes must be prorated under section 212.08(8)(a) of the Florida Statutes to account for the foreign mileage traveled by the vessel....
...ocated more than three miles off the coast of Florida, and thus outside the boundaries of the state, could not be taxed as if it occurred in Florida. Based on this reasoning, the district court held that New Sea Escape's taxes must be prorated under section 212.08(8)....
...d not stop in a foreign port. Labeling this position a "distinction without a difference," the district court stated, "When the vessel is cruising outside Florida's waters, those miles cannot constitute `Florida mileage' under the proration statute, section
212.08(8)." New Sea Escape,
823 So.2d at 163....
...t more, will not support a finding of a Commerce Clause violation under Japan Line as clarified in Container Corp. Our conclusion in this regard is bolstered by the fact that taxes were assessed against New Sea Escape on a prorated basis pursuant to section 212.08(8) of the Florida Statutes, which provides that vessels engaged in interstate or foreign commerce are subject to state taxation based on the number of miles traveled within Florida during the taxing year. See § 212.08(8)(a), Fla....
...Nebraska State Board of Equalization and Assessment,
347 U.S. 590,
74 S.Ct. 757,
98 L.Ed. 967 (1954). Thus Florida's pro-ration of its sales and use tax is a valid method for insuring that business[es] engaged in interstate and foreign commerce pay their fair share. Id. at 436. Application of the Section
212.08(8) Partial Exemption In the instant matter, we must again balance the requirement to narrowly construe the tax exemption provided under section
212.08(8) of the Florida Statutes against the need to ensure that the State does not exceed its taxing authority....
...As this Court has often repeated, "[w]hen the language of the statute is clear and unambiguous and conveys a clear and definite meaning ... the statute must be given its plain and obvious meaning." A.R. Douglass, Inc. v. McRainey,
102 Fla. 1141,
137 So. 157, 159 (1931). Section
212.08(8) of the Florida Statutes provides, "The sale or use of vessels and parts thereof used to transport persons or property in interstate or foreign commerce is subject to the taxes imposed in this chapter only to the extent provided herein." §
212.08(8)(a), Fla....
...Vessels eligible for the partial tax exemption are taxed based upon the ratio of " intrastate mileage to interstate or foreign mileage traveled by carrier's vessels which were used in interstate or foreign commerce and which had at least some Florida mileage during the previous fiscal year." § 212.08(8)(a), Fla....
...rastate movement and subject to the tax at the applicable rate." Id. (emphasis supplied). In interpreting those provisions, the district court below concluded that the taxes assessed against New Sea Escape under section
212.05 must be prorated under section
212.08(8)....
...In so doing, the district court rejected the DOR's contention that foreign commerce requires stopping in a foreign port, [5] and determined that "[w]hen *961 the vessel is cruising outside Florida's waters, those miles cannot constitute `Florida mileage' under the proration statute, section 212.08(8)." Id....
...As explained in greater detail below, this conclusion contravenes the plain meaning of the term "intrastate commerce" as that phrase qualifies eligibility for the partial exemption, and the phrases "intrastate mileage" and "intrastate movement" as those terms are used in devising the apportionment formula under section 212.08(8)....
...This interpretation contravenes the plain meaning of the term "intrastate" and fails to give effect to the proration provision, which creates an allocation factor to " establish that portion of the total used and consumed in intrastate movement and subject to the tax at the applicable rate." § 212.08(8)(a), Fla....
...interstate and foreign commerce" while permitting the state to "tax that portion of commerce activity that occurred within the state." Tropical Shipping,
364 So.2d at 435; see also Klosters Rederi,
348 So.2d at 660 ("[W]e believe that the intent of Section
212.08(8), as interpreted through the rules of respondent, was to tax an interstate and/or foreign commerce carrier only upon the basis of presence within the territorial limits of the State of Florida.")....
...s. Indeed, reviewing courts have dispensed with similar *966 artificial distinctions in the past. See Tropical Shipping,
364 So.2d at 436 (rejecting distinction between trailers with wheels and containers without wheels for assessing sales tax under section
212.08(8)); United Parcel Serv., Inc....
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CopyCited 19 times | Published | Supreme Court of Florida | 1992 WL 171248
...Accordingly, we affirm that portion of the trial court's order which holds that chapter 212 impermissibly burdens First Amendment rights and does not serve a compelling state interest. However, having *464 concluded that under state law the appropriate remedy is to strike the newspaper exemption granted by section 212.08(7)(w), Florida Statutes (Supp....
...NOTES [1] Section
212.05(1)(i), Florida Statutes (Supp. 1988), provides in pertinent part: (1) ... [A] tax is levied on each taxable transaction or incident, which tax is due and payable as follows: ... . (i) At the rate of 6 percent on the retail price of magazines sold or used in Florida. Section
212.08(7)(w), Florida Statutes (Supp....
0 red0 yellow15 green0 procedural
Cited as authorityHeine (2017)phrase: "rule_authority"
CopyCited 35 times | Published | Supreme Court of Florida | 21 A.L.R. 2d 412, 1950 Fla. LEXIS 1656
...§
212.05, levied a sales tax of three per cent upon enumerated articles, inclusive of magazines and other periodicals hereinafter considered. Subsections (a), (b), (c), (d) and (f) thereof prescribe the method of computation and the duty to pay and the mechanics for collecting the tax. Section 8 of the Act, supra, F.S.A. §
212.08, enumerates articles exempted from the terms and provisions of the Act, and among the listed exemptions are "newspapers." The State Comptroller is granted the power to administer the several provisions of the Act....
0 red0 yellow2 green0 procedural
Cited as authorityGreen (1956)phrase: "rule_authority"
CopyCited 17 times | Published | Court of Appeals for the Eleventh Circuit | 2009 U.S. App. LEXIS 18749, 2009 WL 2527296
are now referred to as "inadmissible." Id.; INA § 212, 8 U.S.C. § 1182. Moreover, the separate exclusion
0 red0 yellow11 green2 procedural
CopyCited 17 times | Published | Supreme Court of Florida | 1964 Fla. LEXIS 2299
...in their capacity as members of the State Revenue Commission, and the director of such Commission. The grievance of the appellants arose out of the Commission's interpretation of that portion of Chapter 63-526, supra, which amends subsection (3) of Section 212.08, Fla....
...This particular section of our Sales and Use Tax Law lists the items which are specifically exempt from such tax; and subsection (3) thereof relates particularly to the exemption of motor vehicles. Originally, motor vehicles were exempt altogether from the sales or use tax, see Section 212.08(4), Fla. Stat. 1955, F.S.A.; however, in 1957 the Legislature enacted Chapter 57-398, Laws of Florida 1957, which, according to its title, amended Section 212.08 "by allowing a new exemption of two-thirds of the tax imposed on motor vehicles * * *" and which provided in the body of the Act, among others, that motor vehicles, as therein defined, were exempt from "so much of such tax as shall exceed one per cent * * *." Section 212.08(3), Fla....
...And in 1963 the Legislature again cut down on the exemption previously allowed motor vehicles by enacting Chapter 63-526, the Act with which we are here concerned. The changes with respect to motor vehicles made in the Sales and Use Tax Law by the 1957 and 1963 Legislatures can best be shown by quoting Section 212.08(3), as enacted in 1957, in full and superimposing thereon the 1963 amendments, with the deletions made by the 1963 Act underscored and the 1963 additions written in capital letters. In its composite form, Section 212.08(3) reads as follows: "212.08 Same; specified exemptions....
...sions of this subsection and is taxable at the rate of three per cent (3%). The term `motor vehicle dealer' as used in this subsection shall have the same meaning ascribed in section
320.60(6), FLORIDA STATUTES." Prior to the 1963 amendment thereto, Section
212.08(3), supra, had been administratively interpreted as exempting from the tax the sale of a motor vehicle purchased exclusively for rental purposes, and only the rental thereof was subjected to the one percent tax specified by the 1957 Act....
...al thereof at the rate of three percent. The appellants, and others similarly situated, were so notified by the director of the Commission. The instant suit followed. The appellants contended below, and here contend, that the "minor changes" made in Section 212.08(3), supra, by the 1963 Legislature were intended only to change the rate of taxation of rentals of motor vehicles (from one to two percent) and were not intended to "add a new tax" on appellants and others similarly situated....
...rview of Section
212.05, Fla. Stat., F.S.A., which is the section of the Sales and Use Tax Law imposing the basic tax on all items of tangible personal property. And it is true, as noted above, that the administrative interpretation, before 1963, of Section
212.08(3) reached the same end result as that here contended for by appellants....
...or vehicles. * * * * * * "(14) The purchase of a motor vehicle to be used exclusively for rental purposes is exempt, but the subsequent sale of this vehicle by its owner-lessor is subject to 1% tax." As shown above in the "composite" quotation of Section 212.08(3), the Legislature in 1963 added the words, "The term `motor vehicles' as used in this subsection * * * shall include the purchase of a motor vehicle to be used exclusively for rental purposes." (Italics indicate the addition.) It can...
...The appellants also object to the Commission's ruling, and the chancellor's decree sustaining it, that the rentals of motor vehicles will under the 1963 amendment be subject to the three percent tax applicable generally to the rental of tangible personal property rather than to the two percent tax applicable, under Section 212.08(3), supra, to the sales of motor vehicles....
...operty. In view of the particular wording of Section
212.02(9), as italicized above, it is clear that the Legislature intended to use the word "sales" in its all-inclusive meaning. We are here concerned, however, with another section of the statute, Section
212.08(3), supra, which is the "exemption" section of the Sales and Use Tax Law in which the items of tangible personal property to be exempt are specifically listed....
...or rental levied and set forth in this chapter except as to such sale, admission, use, storage, consumption, or rental, as shall be specifically exempted therefrom, subject to the conditions appertaining to such exemption." Moreover, as noted above, Section 212.08(3), as enacted in 1957, did specifically "spell out" the rental of motor vehicles as a transaction to be accorded the special treatment therein specified that is, exemption from "so much of such tax as shall exceed one per cent * *...
...Each law enacted in the Legislature shall embrace but one subject and matter *827 properly connected therewith, which subject shall be briefly expressed in the title * * *." The title to Chapter 63-526 is quite lengthy, since the Act amends not only Section 212.08(3), supra, but many other sections of the Sales and Use Tax Law. Insofar as it refers to Section 212.08(3), the title reads as follows: "* * * amending Section 212.08(3), Florida Statutes, providing partial exemption on motor vehicles and certain farm equipment; * * *" It has been said that the reason for the requirement made by Section 16 of Article III "is simply to indicate to one who reads the t...
0 red0 yellow5 green1 procedural
Cited as authorityDonoghue (1984)phrase: "rule_authority"
CopyCited 8 times | Published | Court of Appeals for the Eleventh Circuit | 2015 U.S. App. LEXIS 15061, 2015 WL 5023891
...§
203.01(3)(d)). That provision states
that the Utility Tax does not apply to natural-gas sales to a limited class of
industrial customers that use the gas as an energy source or a raw material. Fla.
Stat. §
203.01(3)(d) (cross-referencing Fla. Stat. §
212.08(7)(ff)(2))....
0 red0 yellow18 green0 procedural
Cited as authorityLeo (2025)phrase: "rule_authority"
Cited as authorityAdor (2024)phrase: "rule_authority"
CopyCited 9 times | Published | Court of Appeals for the Eleventh Circuit | 1985 U.S. App. LEXIS 30712
permanent resident as an investor pursuant to 8 C.F.R. § 212.8(b)(4). The basis of petitioner’s application was
0 red0 yellow6 green2 procedural
Cited as authorityStickney (1994)phrase: "rule_authority"
CopyCited 11 times | Published | Supreme Court of Florida
...Walton, Lantaff, Schroeder, Atkins, Carson & Wahl, and James Knight, Miami, for appellee. ROBERTS, Justice. The only point presented for determination on this appeal is whether a publication, the "Shopper Advertiser," is a newspaper within the meaning of Section 212.08(4), Fla....
...es tax as a "newspaper". This court, in Gasson v. Gay, Fla. 1950,
49 So.2d 525, 526, 21 A.L.R.2d 412, held that such magazines were not exempt from the tax, and said: "`The provision in section 8, chapter 26319, Laws of Florida, acts of 1949 [F.S.A. §
212.08], exempting "newspapers" from the operation of said chapter, had reference to the natural, plain and ordinary significance of the word newspaper the understanding of the word newspaper in general and common usage and did not refer to...
0 red1 yellow2 green0 procedural
Cited as authorityHadwen (1980)phrase: "rule_authority"
CopyCited 9 times | Published | Supreme Court of Florida
...A "retail sale" or "sale at retail" is defined as "a sale to a consumer or any person for any purpose other than for resale in the form of tangible personal property and includes all such transactions that may be made in lieu of retail sales or sales at retail." §
212.02(3)(a). Certain exemptions to the tax are made in section
212.08 which reads, in part: The sale at retail, the rental, the use, the consumption, the distribution and the storage to be used or consumed in this state of the following tangible personal property are hereby specifically exempt from the tax imposed by this chapter....
...that is given away primarily to distribute advertising." While the language of section
165.031(9) may demonstrate some legislative ambiguity regarding the nature of "shoppers" and other publications given away primarily to distribute advertising, it is clear from reading sections
50.011,
165.031(9), and
212.08(6) in pari materia that the legislature considers newspapers to constitute a broader class than simply those which are sold by collecting a payment from readers or which are eligible for second-class mailing privileges....
...pace devoted to advertisements (under 55% during the period for which a tax was assessed, well below the national newspaper average of 63% cited by The Alligator ). We therefore hold that The Alligator is exempt as a newspaper under the provision of section 212.08....
...n a listing of miscellaneous exemptions: "Also exempted from the tax imposed by this chapter are fuels ... motor vehicles, ... cigarettes, alcoholic beverages [etc.]. Other exemptions are electric power or energy, ...; newspapers, film rentals... ." § 212.08(3), Fla....
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"
CopyCited 12 times | Published | Florida 1st District Court of Appeal
...The plaintiff does not have a certificate or permit issued by the Interstate Commerce Commission authorizing it to engage in any "for hire" transportation business by motor vehicle in interstate commerce. The statutory provisions pertinent in our consideration of the above question are as follows: Section 212.08, subdivision (9), Florida Statutes, F.S.A., provides: " Partial exemptions, vehicles engaged in interstate or foreign commerce....
...This ratio shall be applied each month to the total purchases by the carriers of vehicles and parts thereof which are used in Florida to establish that portion of the total used and consumed in intrastate movement and subject to tax under this chapter." The legislative intent in Chapter 212 is thus expressed in Sec. 212.081, subdivision (3)(a): "It is further declared to be the legislative intent that the tax levied by this chapter and imposed by this section is not a tax on motor vehicles as property but a tax on the privilege to sell, to rent, to use or to store for use in this state motor vehicles; ..." However, in an attempt to interpret or implement the above-quoted Sec. 212.08, subdivision (9) the Florida Revenue Commission has promulgated the following rules, as set forth in Chapter 318-1.64: "(1) The retail sales tax is imposed on the sales price of each item or article of tangible personal property when sold at retail in this state....
...by the Interstate Commerce Commission authorizing it to engage in any "for hire" transportation business by motor vehicle in interstate commerce, as provided by Sec. 303(c) of the Interstate *145 Commerce Act. Therefore, under the above-quoted Sec. 212.08, subdivision (9), the plaintiff is entitled to the benefit of proration, while under the Commission's rule, Chapter 318-1.64, subdivision (9), the plaintiff is not so entitled....
0 red0 yellow2 green10 procedural
Cited as authorityJames (1981)phrase: "rule_authority"
CopyCited 7 times | Published | Florida 1st District Court of Appeal | 1997 WL 63176
...dequate predeprivation remedy, we affirm. Effective July 1, 1987, the Legislature imposed a sales tax on newspapers and magazines. §
212.05(1)(i), Fla. Stat. (1987). Beginning January 1, 1988, the Legislature *362 exempted newspapers from that tax. §
212.08(7)(w), Fla....
...titution because it unconstitutionally differentiated between magazines and newspapers. The trial judge also ruled with Magazine Publishers that the appropriate remedy for this unlawful taxing scheme was to extend the exemption allowed newspapers by section 212.08(7)(w) to magazine publishers....
0 red0 yellow7 green0 procedural
CopyCited 7 times | Published | Florida 3rd District Court of Appeal
...ustomer. But it appears from a careful consideration of that opinion that in the case of nonreturnable bottles, a tax would have been collected upon the sale to the customer. The Airlines next argue that they are entitled to an exemption pursuant to Section 212.08(9), Florida Statutes (1977), because the meals constitute "parts" of the aircraft....
0 red0 yellow4 green1 procedural
Cited as authorityCom. (1995)phrase: "rule_authority"
CopyCited 7 times | Published | Supreme Court of Florida | 15 Fla. L. Weekly Supp. 323, 1990 Fla. LEXIS 729
...Section
212.05(1)(i), Florida Statutes (Supp. 1988), provides: (1) ... [A] tax is levied on each taxable transaction or incident, which tax is due and payable as follows: ... . (i) At the rate of 6 percent on the retail price of magazines sold or used in Florida. Section
212.08(7)(w), Florida Statutes (Supp....
..., unconstitutionally differentiates between magazines and newspapers, thereby impermissibly burdening first amendment rights. Having concluded that the appropriate remedy under Florida law is to strike the exemption granted to newspapers pursuant to section 212.08(7)(w), Florida Statutes (Supp....
0 red0 yellow3 green0 procedural
CopyCited 5 times | Published | Florida 2nd District Court of Appeal | 2003 WL 21471801
...taxes paid on printed advertising materials distributed by mail. VPDMS's refund claim was based on its contention that the sales on which the taxes had been paid were covered by a sales tax exemption for certain advertising publications contained in section 212.08(7)(w), Florida Statutes (2000)....
...tion for summary judgment, and entered final judgment in favor of VPDMS. The Department now appeals the decision of the trial court. Because we conclude that materials printed and distributed by VPDMS are not publications covered by the exemption in section 212.08(7)(w), we reverse the decision of the court below....
...The Department determined that the actual amount of taxes paid during the pertinent period was $1,281,109.45 and denied any refund on the ground that the exemption claimed by VPDMS was not applicable. The exemption for certain advertising publications found in section 212.08(7)(w) was first adopted in 1990....
...Although certain amendments to subsection (7)(w) have been made, ch. 96-320, § 15, at 1526, Laws of Fla., the text of the portion of subsection (7)(w) containing the exemption for advertising publications has remained unchanged since its adoption in 1990. Section 212.08(7)(w) provides: Certain newspaper, magazine, and newsletter subscriptions, shoppers, and community newspapers....
...and is not relevant to VPDMS's claim. The basis for VPDMS's claim of exemption is in the following sentence, which provides an exemption from the sales tax for materials that satisfy all of five discrete requirements. For any item to be exempt under section 212.08(7)(w) it must be: 1....
...Aberdeen at Ormond Beach, L.P.,
760 So.2d 126, 130 (Fla. 2000). Here the dispositive legal issue is whether the trial court correctly interpreted the scope of the statutory exemption from taxation. In determining whether the trial court erred in its interpretation of section
212.08(7)(w), we look to the commonly understood meaning of the words of the statutory text....
...t by which a defamatory statement is communicated. See Shafran v. Parrish,
787 So.2d 177, 179 (Fla. 2d DCA 2001) (stating that "[p]ublication requires that the allegedly *4 defamatory statement be communicated to one other than the person defamed"). Section
212.08(7)(w), however, does not use publication to denote or describe an action....
...nder the strict construction canon in favor of the narrower meaning of the term and the more restrictive application of the exemption from taxation. Our understanding of the meaning of publication is also supported by the language of the heading for section 212.08(7)(w), which consists of two distinct parts describing the items exempted by the subsection....
...f codification in the Florida Statutes" is inapplicable in this case. The Division of Statutory Revision does establish certain chapter and section headings as part of the continuous revision system. §
11.242, Fla. Stat. (2002). Here the heading to section
212.08(7)(w), however, was not added in the statutory revision process; it was a part of the session law text originally adopted by the legislature....
...As such, it can be viewed not simply as an aid to be used in construing the operative text, but as itself a part of the text that is to be construed. And it reinforces the conclusionbased on the commonly understood meaning of publicationthat Val-Pak is not a publication. Since Val-Pak is not a publication under section 212.08(7)(w), the order of the trial court granting VPDMS's motion for summary judgment and denying the Department's motion for summary judgment is reversed and the case is remanded with instructions that the trial court enter summary judgment in favor of the Department....
0 red0 yellow6 green0 procedural
Cited as authorityBowie (2011)phrase: "rule_authority"
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 2002 Fla. App. LEXIS 27, 2002 WL 10068
...le of food from his vending machines in accord with section
212.05, Florida Statutes (1969), which imposed a tax on all retail sales of non-exempt tangible personal property. The appellant's machines were not exempt. In 1971, the Legislature amended section
212.08(1)(b), Florida Statutes....
0 red0 yellow3 green0 procedural
CopyCited 7 times | Published | Florida 1st District Court of Appeal | 1991 WL 133416
...ot entitled to the claimed tax exemption. We affirm. The exemption which is the subject of this litigation was originally enacted in 1978 by Chapter 78-299, section one, Laws of Florida, and appeared in the 1978 Supplement of the Florida Statutes as Section 212.08(7)( o ), which reads as follows: ( o ) "Boiler" fuels....
...Business Regulation. The statute remained unchanged throughout the period relevant to the instant case, 1983 until 1986. Although the trial court held that liquid asphalt was a "residual oil," the court held that the legislature did not intend, via Section 212.08(7)( o ), to exempt residual oil that is liquid asphalt, but rather only the purchase of certain boiler fuels actually used and burned as fuel....
...Based upon the evidence presented, the court found that liquid asphalt is primarily used in making "hot mix" and not as a fuel. [1] Accordingly, the court held that the Department's rule, Florida Administrative Rule 12A-1.059(10) [2] , defining residual oil in terms of *57 oil used as fuels, is entirely consistent with Section 212.08(7)( o )....
...hout merit. AFFIRMED. SMITH, J., concurs. ALLEN, J., specially concurs with opinion. ALLEN, Judge, specially concurring. I agree that the trial court was correct in its determination that the appellants were not entitled to the exemption provided by Section 212.08(7)( o ), Florida Statutes (Supp....
...This exemption shall not be allowed, however, unless the purchaser furnishes the seller a certificate stating that the fuel is used in an industrial manufacturing, processing, compounding, or production process. [3] House Bill 1506 was enacted and became Chapter 80-163, Laws of Florida. [4] See Section 212.08(7)( o ), Florida Statutes (1978 Supp.)....
0 red0 yellow1 green0 procedural
CopyCited 5 times | Published | Florida 3rd District Court of Appeal
...Therefore, The Surf Club is an organization governed by the provisions of Ch. 212, Fla. Stat., F.S.A., and as such is required to collect and pay tax provided for therein. The next inquiry is whether or not The Surf Club is an organization exempt from the provisions of Ch. 212, Fla. Stat., F.S.A. § 212.08(8) (a) exempts certain non-profit religious, educational or charitable institutions "in the course of their customary nonprofit religious, non-profit educational, or nonprofit charitable activities, * * *"....
...There is no such prohibition as to the operation of The Surf Club, as it received its non-profit charter in 1930 prior to the codification of Ch. 617, Fla. Stat., in 1959, F.S.A. Therefore, The Surf Club, coming within the definition of "doing business", §
212.02 (9), and not being exempted under the provisions of §
212.08(8) (a), is liable for the sales tax levied by the comptroller....
0 red0 yellow2 green3 procedural
Cited as authorityRose (1985)phrase: "rule_authority"
Cert. deniedRose (1985)phrase: "cert. denied"
CopyCited 4 times | Published | Florida 4th District Court of Appeal | 2002 Fla. App. LEXIS 8783, 2002 WL 1369559
...We first address whether the Department erred in imposing taxes as if the gambling occurred in Florida, when it occurs outside Florida. Sea Escape argues that such taxes, because this vessel is not in Florida waters when the gambling occurs, must be prorated under section 212.08(8)(a), Florida Statutes (1997), which states in part: The sale or use of vessels and parts thereof used to transport persons or property in interstate or foreign commerce is subject to the taxes imposed in this chapter only to the extent provided herein....
...his state any item or article of tangible personal property as defined herein and who leases or rents such property within the state. The Department recognizes that, where a vessel travels from Florida to a foreign port, taxes must be prorated under section 212.08(8)....
..., is a distinction without a difference. The gambling does not occur "within the state" as provided in section
212.05. When the vessel is cruising outside Florida's waters, those miles cannot constitute "Florida mileage" under the proration statute, section
212.08(8)....
...in the taxpayer's favor." Lloyd Enters., Inc. v. Dep't of Revenue,
651 So.2d 735 (Fla. 5th DCA 1995) and cases cited. We conclude that the various taxes assessed under section
212.05, in connection with the cruises to nowhere, must be prorated under section
212.08(8)....
...The court held, however, that this tangible property was still being used in Florida within the broad meaning of the statute. We agree with Klosters and conclude that the gambling equipment was used, as contemplated by section
212.05, while the vessel was in Florida, subject to proration under section
212.08(8)....
...This was a service agreement, not a lease. Warning Safety Lights of Ga. We therefore reverse the assessment on the food and beverages, and for proration of the remaining taxes assessed to both the cruises to nowhere and the cruises to the Bahamas consistent with section 212.08(8) and Klosters....
0 red0 yellow2 green0 procedural
CopyCited 4 times | Published | Florida 5th District Court of Appeal
...Wilson Crump, II, Asst. Atty. Gen., Tallahassee, for appellant. O.H. Eaton, Jr., of Massey, Alper, Wack & Eaton, Altamonte Springs, for appellees. ORFINGER, Judge. We are asked to decide here if a weekly publication known as "Metro News" is exempt from sales tax under Section 212.08(6), Florida Statutes (1977)....
0 red0 yellow2 green0 procedural
Cited as authorityPENNYSAVER (1991)phrase: "rule_authority"
CopyCited 5 times | Published | Florida 1st District Court of Appeal
...Murray of Steel Hector & Davis, Miami, for appellant FP & L. Jim Smith, Atty. Gen., and Edwin A. Bayo, Asst. Atty. Gen., Tallahassee, for appellee. BARFIELD, Judge. By this appeal we are called upon to determine what machinery and equipment is exempt from sales tax pursuant to section
212.08(5)(c), Florida Statutes (1983), at the St. Johns River Power Park, and what effect, if any, section
212.051, Florida Statutes (1983), may have on limiting exemptions otherwise available under section
212.08(5)(c). Florida Power & Light Company and Jacksonville Electric Authority sought and obtained from the Department of Revenue a declaratory statement pursuant to section
120.565, Florida Statutes (1983), concerning the section
212.08(5)(c) exemption from Florida sales tax on purchases of certain items to be used in the construction of the St....
...The declaratory statement issued by the Department of Revenue denied exemption for the 16 items at issue on the grounds that they were either not "necessary in the production of electrical or steam energy" as the department construed that statutory *1353 language from section
212.08(5)(c), [1] or that they were denied exemption by section
212.051, [2] even though the items might otherwise be "necessary in the production of electrical or steam energy." We do not accept the Department's construction and resulting determination....
...1973): Such administrative construction of the statute by the agency or body charged with its administration is entitled to great weight and will not be overturned until clearly erroneous. If the Department has misconstrued the intent of the Florida Legislature in enacting section 212.08(5)(c), its construction of that statute will be clearly erroneous....
...ion. Independent review of public records covering the history of this legislation suggests that the Department's interpretation of legislative intent may be incorrect. House Bill No. 1506 originally dealt only with the expansion of Florida Statutes section 212.08(7)( o ) to exempt from tax the sale of recycled oil or waste oil, or solid waste material for use as a fuel. [5] On May 27, 1980, House Bill No. 1506 was amended by the Senate Committee on Ways and Means to include the language which is *1354 now contained in section 212.08(5)(c)....
...t such notice should be consistent with the provisions of section
90.203, or when taken by the court on its own motion, consistent with section
90.204. We next turn our attention to the effect of section
212.051 on the exemption otherwise granted by section
212.08(5)(c)....
...Section
212.051 thus remains a law without a purpose. We hold that section
212.051, Florida Statutes (1969), is not a bar to exemption from sales tax of pollution control equipment mandated by law to be incorporated into a facility built for the production of electrical or steam energy. We construe section
212.08(5)(c), Florida Statutes (1983), to include such pollution control equipment as "necessary in the production of steam or electrical energy", notwithstanding that a plant could theoretically produce electrical or steam energy without legally mandated pollution control equipment....
...out the mandated pollution control equipment. The denial of exemptions by the Department of Revenue is REVERSED and these cases are REMANDED to the Department of Revenue for further proceedings to determine the legislative intent in the enactment of section 212.08(5)(c), Florida Statutes (1983), consistent with this opinion....
0 red0 yellow1 green0 procedural
Cited as authorityDarragh (2012)phrase: "rule_authority"
CopyCited 1 times | Published | Supreme Court of Florida | 1973 Fla. LEXIS 4159
this tax by the provisions of Fla.Stat. (1969) §
212.08(1), F.S. A. This statute granted taxable exceptions
0 red0 yellow15 green0 procedural
CopyCited 5 times | Published | Supreme Court of Florida
...e with the provisions of the constitution of the state and of the United States." Section
212.21, Florida Statutes 1955, F.S.A. See Gay v. Canada Dry Bottling Co. of Florida, Inc., Fla. 1952,
59 So.2d 788. Appellant claims the sales are exempt under Section
212.08(3); "Also exempted are vehicles and vessels and parts thereof used to transport passengers or property in interstate and foreign commerce." He also claims exemption under Rule 64 of the Comptroller's Rules and Regulations for the Sales and Use Tax: "Sales in Interstate Commerce....
...again advert to the plenary operation of Chapter 212, and emphasize the many provisions in the chapter designed to prevent multiple taxes on the same items. See Sections
212.05(2);
212.06 (4);
212.07(7);
212.12(11). With this in view we must examine Section
212.08 (4) (a) which, among other things, provides: "Also exempted from the tax imposed by this chapter are * * * motor vehicles * * * (not including parts thereof when sold as separate transactions)." The laws of this State treat aircraft as...
...nstitution, Article IX, Section 13, F.S.A. See Section 330.06, Florida Statutes 1955, F.S.A. In compliance with this requirement the comptroller has promulgated a rule which reflects such legislation and gives full effect to the specific language of Section 212.08 (4) (a)....
CopyCited 4 times | Published | Florida 1st District Court of Appeal | 1976 WL 352274
...Ball, Ulmer, Murchison, Ashby & Ball, Jacksonville, for appellee. McCORD, Judge. This is an appeal from a final declaratory judgment which held that appellee, The Merritt Square Corporation, is a "private utility" within the meaning of an exemption statute, § 212.08(4), Florida Statutes, to the extent of 60% of its operation, and that it is, therefore, exempted from payment of the sales taxes on 60% of its purchases of natural gas....
...ation. Merritt Square has cross-assigned as error that portion of the judgment which holds that it is liable for sales tax on 40% of its natural gas purchases. It contends that it is a private utility as to its entire "total energy plant" operation. Section 212.08(4), Florida Statutes, the sales tax exemption here in issue, provides in pertinent part as follows: "(4) Exemptions, items bearing other excise taxes, etc....
CopyCited 2 times | Published | Florida 4th District Court of Appeal | 2003 Fla. App. LEXIS 13615, 2003 WL 22085422
...ings or services taxable under this chapter, or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state. §
212.05, Fla. Stat. (2001). Section
212.08, Florida Statutes, allows a partial exemption for vessels engaged in both intrastate and interstate or foreign commerce....
...ims a total exemption. Nevertheless, we conclude, applying New Sea Escape, that the lease of gaming equipment for use on board the Princess, along with revenue received from gift shop and photography concessionaires as rent, should be prorated under section 212.08(8)....
...Florida Department of Revenue,
823 So.2d 161, 163 (Fla. 4th DCA 2002), rev. granted,
845 So.2d 889 (Fla. 2003). Were we writing on a clean slate, I would agree with Dream Boat, Inc. v. Department of Revenue,
2003 WL 1560175, ___ So.2d ___ (Fla. 1st DCA 2003). NOTES [1] Section
212.08(8)(a) provides for a partial exemption from taxation for vessels engaged in interstate or foreign commerce: The sale or use of vessels and parts thereof used to transport persons or property in interstate or foreign commerce, including...
...d in Florida to establish that portion of the total used and consumed in intrastate movement and subject to the tax at the applicable rate.... Vessels and parts thereof used exclusively in intrastate commerce do not qualify for the proration of tax. § 212.08, Fla....
0 red0 yellow1 green0 procedural
CopyCited 2 times | Published | Supreme Court of Florida
...Gen., and Caroline C. Mueller, Asst. Atty. Gen., Tallahassee, and William B. Corbett, Jr., Tallahassee, for appellees. ADKINS, Justice. We have before us a case in which a judge from the Second Judicial Circuit passed directly upon the constitutionality of Section 212.08, Florida Statutes (1973) which provides a partial exemption from Florida's sales and use taxes for vehicles and vessels engaged in interstate or foreign commerce....
...Both Tropical and Birdsall bought trailers and containers in the period from January 1970 through December 1972. In September of 1973, both companies filed complaints in circuit court, seeking a declaratory judgment on their right to pro-rate their sales and use taxes for these purchases under the formula provided in Section 212.08(9), Florida Statutes (1973)....
...We see little difference between a container and a trailer. In this case, both serve essentially the same function. Though a container may rationally be called a vehicle, we need not go that far. The partial tax exemption applies to parts of vehicles as well as vehicles. Section 212.08(9), Florida Statutes (1973)....
...The second problem is the application of the pro-ration formula to the facts of this case. As mentioned earlier, the tax should be based on the percentage of intrastate mileage to total mileage. The question is whether the seagoing mileage should be included in the ratio. At this point, it is convenient to refer to Section 212.08(8), Florida Statutes (1973) which provides: (8) PARTIAL EXEMPTIONS, VESSELS ENGAGED IN INTERSTATE OR FOREIGN COMMERCE....
...ty in interstate and foreign commerce are hereby determined to be susceptible to a distinct and separate classification for taxation under the provisions of this chapter. This statute applies the same pro-ration formula to vessels and their parts as Section 212.08(9), Florida Statutes (1973) applies to vehicles and their parts....
...They are owned, operated, and kept by Tropical and Birdsall. As such they share all the characteristics of other equipment used by common carriers in transporting goods in foreign commerce. *437 We believe trailers and containers are parts of vehicles for purposes of Section 212.08(9), Florida Statutes (1973) when traveling on highways and parts of vessels for purposes of Section 212.08(8), Florida Statutes (1973) when traveling "fishy-back." Under this view Tropical and Birdsall should only pay a percentage of the sales and use tax which represents the number of miles traveled by the containers and trailers in Florid...
0 red0 yellow1 green0 procedural
CopyCited 2 times | Published | Florida 1st District Court of Appeal
...Code, is valid, and the other a final order of the Office of the Comptroller denying a tax refund. Appellant raises the following issues: (I) Whether Rule 12A-1.08, Fla. Admin. Code is an invalid exercise of delegated legislative authority or an erroneous interpretation of Section 212.08(6), Fla....
...oduction and distribution of the "Neighbor," specifically paper, ink, and plastic bags. The exemption was denied because the "Neighbor" did not meet the criteria to be classified as a newspaper under Rule 12A-1.08, Fla. Admin. Code, which implements Section 212.08(6)....
...As to the first issue, we are not persuaded that the instant case is distinguishable from two previous cases which have reviewed the question of the validity of Rule 12A-1.08, in particular, subparagraphs (3)(d) and (4) of that rule, and determined that the administrative construction of Section 212.08(6) found in Rule 12A-1.08 is not clearly erroneous or unauthorized....
0 red0 yellow1 green1 procedural
CopyCited 2 times | Published | Florida 1st District Court of Appeal | 2000 WL 1153112
...August 16, 2000. *915 Frederick M. Bryant, Tallahassee, for appellants. Robert A. Butterworth, Attorney General; James McAuley and Jarrell L. Murchison, Assistant Attorneys General, Tallahassee, for appellee. PER CURIAM. The issue in this case is whether section 212.08(6), Florida Statutes, exempts from sales taxation those materials purchased by municipally owned utilities for use in the repair, replacement, or refurbishment of their existing electric energy transmission or distribution systems....
...t of Revenue (hereinafter "department") in this case. In 1998, appellants, Florida Municipal Power Agency and Florida Municipal Electric Association, Inc., filed a petition for a declaratory statement with the department seeking an interpretation of section 212.08(6), Florida Statutes, consistent with their position that the statute exempted from sales taxation those materials purchased by municipally owned utilities for use in the repair, replacement, or refurbishment of their existing electric energy transmission or distribution systems. In their petition, appellants also sought the initiation of proceedings to amend rule 12A-1.001(9) of the Florida Administrative Code to bring it into conformity with their interpretation of section 212.08(6), Florida Statutes. *916 In response to the petition, the department issued a final declaratory statement which rejected appellants' interpretation of section 212.08(6) and declined to initiate rule-making proceedings to amend rule 12A-1.001(9). The department reasoned that section 212.08(6) as presently written was ambiguous on the issue of whether sales tax was due from municipally owned utilities on their purchase of materials used to repair, replace, or refurbish electric transmission or distribution systems....
...ng if the agency's interpretation of the statute is clearly erroneous. See §
120.68(7)(d), Fla. Stat. (1999); Regal Kitchens, Inc. v. Florida Dep't of Revenue,
641 So.2d 158, 162 (Fla. 1st DCA 1994). In this case, the department's interpretation of section
212.08(6) as currently written is clearly erroneous as it is at odds with the plain meaning of the statute....
...f machines and equipment and parts and accessories therefor used in the generation, transmission, or distribution of electrical energy by systems owned and operated by a political subdivision in this state for transmission or distribution expansion. § 212.08(6), Fla....
...A statute must, however, be interpreted to give effect to every clause in it, "and to accord meaning and harmony to all of its parts." Id. (quoting Acosta v. Richter,
671 So.2d 149, 153-154 (Fla.1996)). In light of our interpretation of the relevant exclusion language contained in section
212.08(6), Florida Statutes, we reverse the order on review and remand with directions that the department initiate rule-making proceedings to amend rule 12A-1.001(9)(b) of the Florida Administrative Code, as it is currently in conflict with the language of section
212.08(6), Florida Statutes....
...nse that amounts to a rule, the agency should decline to issue the statement and initiate rulemaking."). Because the issue presented in this case is one of great public importance, we certify the following question to the supreme court: *918 WHETHER SECTION 212.08(6), FLORIDA STATUTES, EXEMPTS FROM SALES TAXATION THOSE MATERIALS PURCHASED BY MUNICIPALLY OWNED UTILITIES FOR USE IN THE REPAIR, REPLACEMENT, OR REFURBISHMENT OF THEIR EXISTING ELECTRIC ENERGY TRANSMISSION OR DISTRIBUTION SYSTEMS? BOOTH and BENTON, JJ., and SHIVERS, DOUGLASS B., Senior Judge, concur....
0 red0 yellow1 green1 procedural
Cited as authorityNovick (2002)phrase: "rule_authority"
CopyCited 1 times | Published | District Court of Appeal of Florida | 1958 Fla. App. LEXIS 2406
Tyndall Field were not within the exclusion of Section
212.08(3). The housing project there involved was
0 red0 yellow1 green0 procedural
Cited as authorityRussell (2015)phrase: "rule_authority"
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 1997 WL 765638
...Florida as required by the Florida statute, and (2) the assessment of use taxes on Sharper Image catalogs violates the First Amendment and the Due Process Clause of the Fourteenth Amendment to the U.S. Constitution because the newspaper exemption of section
212.08(7)(w), as applied by the Department, violates the First Amendment, and the religious publication exemption of section
212.06(9) violates the First Amendment....
...Constitutional Challenges to Exemptions In the second point on appeal, appellant asserts that the assessment of use taxes on Sharper Image catalogs violates the First Amendment and the Due Process Clause of the Fourteenth Amendment to the U.S. Constitution because the newspaper exemption of section
212.08(7)(w) [6] violates the First Amendment, and the religious publication exemption of section
212.06(9) [7] violates the First Amendment....
...nder the Due Process Clause, the state must provide "meaningful backward-looking relief" when a taxing scheme is invalidated as discriminatory. Sharper Image correctly informs us that the Florida Supreme Court has declared the newspaper exemption in section 212.08(7)(w), Florida Statutes (Supp.1988), unconstitutional....
...[4] The tax rate in section
212.05(1)(b) was increased to 6 percent effective February 1, 1988. Ch. 87-548, § 8, at 39-40, Laws of Fla. [5] The tax rate in section
212.06(1)(a) was increased to 6 percent effective February 1, 1988. Ch. 87-548, § 21, at 58-59, Laws of Fla. [6] Section
212.08(7)(w), Florida Statutes (Supp....
0 red0 yellow1 green1 procedural
CopyPublished | District Court of Appeal of Florida | 1981 Fla. App. LEXIS 20693
...The units required site preparation and foundation work prior to being secured to the ground. Also, the units were attached to the soil by way of water and sewer lines. Appellants contend that the units are tangible personal property sold to the state, and, therefore, no tax was due pursuant to § 212.08(6), Florida Statutes, which states: (6) EXEMPTIONS; POLITICAL SUBDIVISIONS, COMMUNICATIONS....
...blic works owned by such government or political subdivision thereof .. . The hearing officer found these relocatable classroom units to be tangible personal property. However, he determined that they were “public works” within the meaning of subsection 212.08(6), Florida Statutes....
...ed against the taxpayer. State v. Thompson,
101 So.2d 381 (Fla.1958); State ex rel. Szabo Food Service, Inc., of N.C. v. Dickinson,
286 So.2d 529 (Fla.1973). We hold that these relocatable classroom units are “public works” within the meaning of §
212.08(6), and therefore a tax was due on the sale of the materials and supplies which went into their construction....
0 red0 yellow4 green0 procedural
Cited as authorityBusker (2021)phrase: "rule_authority"
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 1978 Fla. App. LEXIS 17251
...nt here) determining that Southern Bell was subject 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....
...However, Southern Bell contends that its transactions with artists who created speculative art and finished art were personal service transactions which involved sales as inconsequential elements for which no separate charges were made and thus were exempt from sales tax by virtue of F.S. 212.08(7)(e)....
...and cannot prove that the tax levied by this chapter has been paid to his vendor or lessor shall be directly liable to the state for any tax, interest, or penalty due on any such taxable transactions." Petitioner seeks an injunction from the tax pursuant to F.S. 212.08(7)(e) on the grounds that the transactions sought to be taxed by the Department are fundamentally contracts for "services"....
...The foregoing statute provides an exemption for "... professional ... or personal service transactions which involve sales as inconsequential elements for which no separate charges are made." We agree with petitioner that the exemption set forth in F.S. 212.08(7)(e) applies to the transactions involved....
...not subject to the sales tax on tangible personal property under chapter 212, Florida Statutes. Therefore, he concluded that Nova and other similar corporations were selling services to their customers which were exempt from sales tax pursuant to F.S. 212.08(7)(e)....
...SMITH, Judge, dissenting: The Department's assessment rests on a hearing officer's findings that speculative and finished art acquired by Southern Bell, like the stock art which concededly is taxable when sold, are not "inconsequential elements" of the transactions by which artists' personal services are engaged. Section 212.08(7)(e), Florida Statutes (1977)....
CopyCited 1 times | Published | District Court of Appeal of Florida
...x Law, but that on the contrary the Plaintiff is exempt from and is not required to collect a sales tax from his customers. (Rule 1(20) and (21) and Rule 41(2) of the said Rules and Regulations, and Chapter 212 of the Florida Statutes, in particular Section 212.08(8) (b). ”4. That the Plaintiff has the status of a Professional performing services upon the work product of another Professional and that such services are excluded from, the Sales Tax Law under Chapter 212, Section 212.08(8) (b) and Rule 41(2) of the Rules and Regulations.” On consideration of the facts as disclosed in the stipulation and testimony, and with the benefit of the argument and briefs of counsel, we are impelled to disagree with the result reached by the able chancellor....
...In concluding differently with respect to rule 33, the chancellor did so on the basis of the facts as he viewed them, but which we feel were shown to be otherwise. The appellee argues, and the chancellor so ruled, that the items in question fall within the exemption provided by § 212.08(8) (b) and comptroller’s rules numbered 1(20), 1(21) and 41(2). We hold that the items or products involved were not within the exemption. Section 212.08, deals with “Specified Exemptions.” Subsection (8) thereof concerns “Miscellaneous Exemptions.” Paragraph (b) of the latter deals with “Professional Services,” and is relied on by the appellee to furnish the exemption here....
...The procedure followed was for the artist to prepare a separate article, using the drawing and other instructions of the architect as guides. His product was different in texture and generally different in size. There remains for consideration the question of whether the exemption as to professional services provided by § 212.08(8) (b) includes the items involved here....
CopyCited 1 times | Published | Florida 3rd District Court of Appeal | 1993 Fla. App. LEXIS 2461, 1993 WL 62206
...constitute "tangible personal property" subjecting all the charges to tax. 11. Chapter 212 generally taxes the "sale" of "tangible personal property." Chapter 212 provides certain exemptions from this tax on tangible personal property; for example, Section 212.08 exempts the sale of tangible personal property involved in "professional services." Section 212.08(7)(v)2 further provides an exception from the professional services exemption for "information services," which are taxable....
...otron's provision to its Florida subscribers of certain desk units and related equipment in connection with its financial services, is a mixed transaction constituting a "personal or professional service" exempt from Florida sales tax as provided in Section 212.08(7)(v)1, Florida Statutes....
CopyCited 1 times | Florida 1st District Court of Appeal
...Instead, the report
narrates Claimant’s recent medical history and need for his wife’s
help. It doesn’t, however, attempt to direct Claimant’s treatment
going forward. Indeed, the IME report does not order any
treatment or other care in the mode of a typical, ordinary
prescription. See, e.g., §§
212.08(2),
465.003(23),
893.02(24), Fla.
Stat....
CopyPublished | District Court of Appeal of Florida
...carriers to transport or move either passengers or propertjr across state lines, is a reasonable and valid interpretation and is therefore sustained. The writ of certiorari is accordingly denied. STURGIS, C. J., and CARROLL, DONALD K., J., concur. . Section 212.08 (7), S\S.A....
0 red0 yellow2 green0 procedural
Cited as authorityBrill (1986)phrase: "rule_authority"
CopyPublished | Florida 4th District Court of Appeal | 2011 Fla. App. LEXIS 9595, 2011 WL 2462710
...Count I sought ■ a refund of sales and excise taxes paid between January 1, 2004, and February 28, 2006, for fuel purchased off the reservations and tribal lands, but used for the performance of the Tribe’s functions as a sovereign government, pursuant to sections
206.41 and
212.08(6), Florida Statutes (2004). 1 The second count sought a declaration that the Tribe was exempt under sections
206.41(4)(d) and
212.08(6), Florida Statutes (2004)....
...We therefore reverse and *1098 remand the case for entry of summary judgment for the Department of Revenue. Reversed and Remanded. WARNER and TAYLOR, JJ., concur. . Section
206.41 provides for the imposition of taxes on motor fuel and for refunds in certain instances. Section
212.08(6) provides for exemptions from taxation....
0 red0 yellow2 green2 procedural
CopyPublished | Supreme Court of Florida | 7 Educ. L. Rep. 1103, 1982 Fla. LEXIS 2599
into or became a part of” a public work. See section 212.-08(6), Florida Statutes (1977). Petitioners contested
0 red0 yellow1 green0 procedural
Cited as authorityBrown (1998)phrase: "rule_authority"
CopyPublished | District Court of Appeal of Florida | 11 Fla. L. Weekly 760, 1986 Fla. App. LEXIS 7057
BARFIELD, Judge. By this appeal we are called upon to determine what machinery and equipment is exempt from sales tax pursuant to section
212.08(5)(c), Florida Statutes (1983), at the St. Johns River Power Park, and what effect, if any, section
212.051, Florida Statutes (1983), may have on limiting exemptions otherwise available under section
212.08(5)(c). Florida Power & Light Company and Jacksonville Electric Authority sought and obtained from the Department of Revenue a declaratory statement pursuant to section
120.565, Florida Statutes (1983), concerning the section
212.08(5)(c) exemption from Florida sales tax on purchases of certain items to be used in the construction of the St....
...The declaratory statement issued by the Department of Revenue denied exemption for the 16 items at issue on the grounds that they were either not “necessary in the production of electrical or steam energy” as the department construed that statutory *1353 language from section
212.08(5)(c), 1 or that they were denied exemption by section
212.051, 2 even though the items might otherwise be “necessary in the production of electrical or steam energy.” We do not accept the Department’s construction and resulting determination....
...ve construction of the statute by the agency or body charged with its administration is entitled to great weight and will not be overturned until clearly erroneous. If the Department has misconstrued the intent of the Florida Legislature in enacting section 212.08(5)(c), its construction of that statute will be clearly erroneous....
...n. Independent review of public records covering the history of this legislation suggests that the Department’s interpretation of legislative intent may be incorrect. House Bill No. 1506 originally dealt only with the expansion of Florida Statutes section 212.08(7)(o) to exempt from tax the sale of recycled oil or waste oil, or solid waste material for use as a fuel. 5 On May 27, 1980, House Bill No. 1506 was amended by the Senate Committee on Ways and Means to include the language which is *1354 now contained in section 212.08(5)(c)....
...t such notice should be consistent with the provisions of section
90.203, or when taken by the court on its own motion, consistent with section
90.204. We next turn our attention to the effect of section
212.051 on the exemption otherwise granted by section
212.08(5)(c)....
...Section
212.051 thus remains a law without a purpose. We hold that section
212.051, Florida Statutes (1969), is not a bar to exemption from sales tax of pollution control equipment mandated by law to be incorporated into a facility built for the production of electrical or steam energy. We construe section
212.08(5)(c), Florida Statutes (1983), to include such pollution control equipment as “necessary in the production of steam or electrical energy”, notwithstanding that a plant could theoretically produce electrical or steam energy without legally mandated pollution control equipment....
...out the mandated pollution control equipment. The denial of exemptions by the Department of Revenue is REVERSED and these cases are REMANDED to the Department of Revenue for further proceedings to determine the legislative intent in the enactment of section 212.08(5)(c), Florida Statutes (1983), consistent with this opinion....
0 red0 yellow1 green1 procedural
Cited as authorityBifulco (1997)phrase: "rule_authority"
Review deniedEllsworth (1987)phrase: "review denied"
CopyPublished | District Court of Appeal of Florida | 1976 Fla. App. LEXIS 15073
...oks as rent. The trial court found that the monthly payment made by Zero to American was rent. We agree. Zero operated a cold storage warehouse in the building which was used for the *767 storage of food only. Zero urges that under the provisions of Section 212.08(1), Florida Statutes, it is exempt from taxation....
...This section exempts food from the tax imposed by Chapter 212, Florida Statutes. Chapter 212 imposes a sales tax, a use tax, rental taxes and admission taxes. Each tax is assessed for the exercise of a separate and distinct taxable privilege. The preamble to Section 212.08 provides: “The sale at retail, the rental, the use, the consumption, the distribution and the storage to be used or consumed in this state, of the following tangible personal property, are hereby specifically exempt from the tax imposed by this chapter.” The exemption referred to in Section 212.08 applies only to tangible personal property, and does not apply to the renting of real property with which we are involved here....
0 red0 yellow1 green1 procedural
CopyPublished | Florida 1st District Court of Appeal | 1984 Fla. App. LEXIS 14354
...�� The Alligator is clearly not a “shopper” but is a “newspaper” within the common sense of the word and is not given away for advertising and public relations purposes. Under these circumstances, it may not be proper to deny The Alligator a § 212.08(6), Fla.Stat., tax exemption merely because it is primarily given to the reader free of charge....
0 red0 yellow1 green0 procedural
CopyPublished | District Court of Appeal of Florida | 1973 Fla. App. LEXIS 7260
Universe, then the exemption contained in Section 212.-08(7) (e), Florida Statutes, is applicable to
0 red0 yellow1 green0 procedural
CopyPublished | District Court of Appeal of Florida | 1977 Fla. App. LEXIS 16363
...he state the right to impose a use tax on the stored fuel without offending the commerce clause of the Federal Constitution. In the second and final point which we shall consider, petitioner argues that notwithstanding our ruling above, pursuant to. Section 212.08(8), Florida Statutes (1975), a partial exemption from the use tax exists for vessels engaged in interstate or foreign commerce. Section 212.08(8) provides as follows: “Sales, rental, storage, use tax; specified exemptions....
...l purchases of such vessels,” respondent argues that said phrase refers only to the actual purchases of various vessels, and not items purchased by the vessel for use thereon. In support of its interpretation, respondent relies upon the wording of Section 212.08(8), in its pre-1973 amendment form. 2 Then, the pertinent phrase read “total purchases by the carriers of vessels and parts thereof.” It is our opinion that, after reading Section 212.08(8) and the applicable regulations of the Department of Revenue, the specific items placed on board petitioner’s vessels were taxable by respondent, however, taxable only upon a pro rata basis....
...Accordingly, we hereby grant certiorari and quash the order of the Department of Revenue which taxed petitioner at the full 4% rate. Certiorari granted. . Respondent concedes that should this court rule that the items taxed qualify as “parts of the vessel” pursuant to Section 212.08(8), the formula of apportionment described therein would result in only a negligible tax, as there are few, if any, miles traveled by petitioner within the state of Florida....
0 red0 yellow1 green1 procedural
CopyPublished | Supreme Court of Florida | 1970 Fla. LEXIS 2781
amount of $642-42 pursuant to Florida Statutes §
212.08 (5), F.S.A., and administrative rule 318— 1.59(1)
0 red0 yellow1 green0 procedural
CopyPublished | District Court of Appeal of Florida | 10 Fla. L. Weekly 839, 1985 Fla. App. LEXIS 13230
...Under the terms of the statute, a five percent tax on the amount of the rental is imposed on the privilege of engaging in the business of renting hotel rooms. The statute directs the lessor to collect the amount of the tax from the lessee with the rental payment, and to remit the tax to the Department of Revenue. Section 212.08(6), Fla.Stat....
...�� for travel expenses “substantiated by paid bills therefor.” The Department’s interpretation presents the county with a Catch-22: if the county reimburses the employee for the amount of the tax paid, then the county is denied the benefits of §
212.08(6); if the county does not reimburse the employee, it is not in compliance with §
112.061(6)....
...orp. v. Department of Revenue,
409 So.2d 91, 93 (Fla. 1st DCA 1982) (Ervin, J., specially concurring). The Department’s analysis of §
212.03 in the instant case is clearly improper as it either denies the county the expressly granted exemption of §
212.08(6) or requires the county to disregard the reimbursement requirements of §
112.061(6)....
...ho will be reimbursed for the travel expenses, is no different. Accordingly, any rental to a county employee on authorized travel who is to be reimbursed by the county is exempt from the tax imposed by §
212.03 by virtue of the general exemption of §
212.08(6) which specifically exempts the counties from taxes imposed by Chapter 212....
0 red1 yellow0 green0 procedural
CopyPublished | District Court of Appeal of Florida | 1980 Fla. App. LEXIS 17762
...The last sale in these instances are tax exempt because the owner of the work, the subject of the construction agreement, was a public body exempt from the sales tax. Whatever may have been the case were these transactions judged exclusively by the language of Section 212.08(6), the Department has interpretive authority and has interpreted the statute, by the subject rule, in a restrictive but permissible way....
CopyPublished | United States Bankruptcy Court, S.D. Florida. | 5 Collier Bankr. Cas. 2d 408, 1981 Bankr. LEXIS 2951
...There is no provision for exemption from this tax in connection with a lease held solely for resale. The Florida sales tax on the sale of tangible personal property is confined to retail sales. §
215.05. However, this provision has no application to the tax on leases. Section
212.08(6) does exempt sales made to the federal government: "There shall also be exempt from the tax imposed by this chapter sales made to the United States government, the state, or any county, municipality or political subdivision of this state ....
CopyPublished | District Court of Appeal of Florida | 1963 Fla. App. LEXIS 3125
...erce and as an income tax, both in violation of the Florida and Federal Constitutions. We find these contentions to be without substantial merit. The decree appealed is accordingly affirmed. STURGIS, C. J., and CARROLL, DONALD K., J., concur. . F.S. Section 212.08(3), F.S.A. . F.S. Section 212.08(7), F.S.A....
CopyAgo (Fla. Att'y Gen. 1988).
Published | Florida Attorney General Reports
...ds was passed at a time when Florida law provided an exemption of the rents from sales tax? SUMMARY 1. The specific exemptions from taxation contained in ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , and
159.708 , F.S., have been superceded by s.
212.08 (13), F.S....
...s. Thus, my answers to Questions One and Two would not be effected by express mention in a local government's resolution to issue bonds of the exemptions contained in ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , or
159.708 , F.S. QUESTION ONE Section
212.08 (13) F.S., provides that: No transactions shall be exempt from the tax imposed by this chapter except those expressly exempted herein....
...125.019 ,
153.76 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 ,
159.708 . . . . This provision became effective July 1, 1987. 1 The language of the statute clearly repeals or supercedes the exemptions contained in the sections specifically enumerated. 2 Several of the specific exemptions set forth in s.
212.08 (13), F.S., supra, however, were amended in 1986....
...4 The last expression of legislative will is the law in cases of conflicting provisions in the same statute or in different statutes; the last in point of time or order of arrangement in such statutes prevails. 5 Applying this rule to the statutes under consideration, s. 212.08 (13), F.S., as amended, became effective later in time than the specific statutory exceptions referenced therein....
...Further, when two statutes relate to common things or have a related purpose, a construction of these provisions should be adopted which harmonizes and reconciles the statutory provisions so as to preserve the force and effect of each. 6 Under accepted rules of statutory construction, s.
212.08 (13), F.S., and ss.
159.15 ,
159.50 ,
159.708 , F.S., should be read together and harmonized. Thus, the statutory exemptions from the taxes imposed by Ch. 212 , F.S., were valid and viable until superceded on July 1, 1987, by s.
212.08 (13), F.S., supra....
CopyPublished | District Court of Appeal of Florida | 1998 Fla. App. LEXIS 13682, 1998 WL 747161
...ales and use taxation. Because we find that the Tribe operates as a federal instrumentality when making purchases in the conduct of its governmental and reservation affairs, we conclude that the Tribe meets the statutory criteria for exemption under Section 212.08(6), Florida Statutes (1995)....
...issue consumer certificates of exemption pursuant to Chapter 212, Florida Statutes. On May 13, 1987, the Department issued a consumer certificate of exemption from sales and use taxation to the Seminole Tribe. The certificate was issued pursuant to Section 212.08(6), Florida Statutes, which provides in pertinent part: There are also exempt from the tax imposed by this chapter sales made to the United States Government, a state, or any county, municipality, or political subdivision of a state when payment is made directly to the dealer by the governmental entity....
...The Tribe opposed the revocation of the consumer certificate of exemption and argued that its off-reservation purchases of goods, services, equipment and supplies from vendors are for the Tribe’s on-reservation use in the conduct of its governmental and reservation affairs, as contemplated by the statutory exemption under Section 212.08(6)....
...For that reason, the Department should continue to recognize the Tribe’s status as a federal instrumentality in regard to those purchases and confer tax benefits accorded other governmental entities. We find that the Seminole Tribe of Florida meets the criteria for exemption under Section 212.08(6) and, thus, is entitled to a renewal of its consumer certificate of exemption....
CopyPublished | District Court of Appeal of Florida | 1965 Fla. App. LEXIS 3768
...The Cooperative contracted with Farrel-Birmingham on a cost-plus basis for the construction of a sugar mill. Farr el, as contractor, made monthly tax returns on items which it considered taxable, and on items which it considered within the exemption granted by F.S.A. 212.08(4) returns were made every six months on the basis of a maximum tax of $1,000. The question before the court is an interpretation of said § 212.08(4) as enacted by Chapter 57-398, Laws of Florida (1957) , 1 This subsection *395 'of the statute is a codification of the previous laws and regulations on this subject....
...thereon is affirmed, and that part of the Commission’s order assessing discretionary penalty in the amount of 25% under the provisions of §
212.12(2), F.S.A., is quashed. ALLEN, C. J., and SMITH, J., concur. ANDREWS, J., dissents with opinion. . SECTION
212.08 Sales, storage, use tax; specified exemptions....
CopyPublished | District Court of Appeal of Florida | 1980 Fla. App. LEXIS 18057
BOOTH, Judge. This cause is before us on appeal from a summary final judgment entered against plaintiff in its suit for a refund under Florida Statutes § 212.08(5)(b) 1....
...The complaint further alleges that OPS has purchased a 900 metric ton gantry crane for a sum in excess of $14,000,000, which crane was purchased for use in the new business of OPS. The reason for denial of the refund stated by the controller is that § 212.08(5)(b) 1....
...the exemption is not authorized until “active production” has begun. The trial court agreed and ruled that “[t]he act presupposes that productive operations will have begun prior to the time the refund is sought or granted.” Florida Statutes § 212.08(5)(b) sets forth the express requirements for the exemption....
CopyPublished | District Court of Appeal of Florida | 1996 Fla. App. LEXIS 1936, 1996 WL 90576
WOLF, Judge. R. R. Donnelley & Sons Company (Donnel-ley) appeals from a final order denying appellant’s request for a refund of state sales taxes paid pursuant to section 212.08(5)(b), Florida Statutes, and declaring that the statute does not violate the Florida or federal constitutions. Donnelley claims (1) that section 212.08(5)(b)5., Florida Statutes, violates the freedom of the press guaranteed by the Florida and United States Constitutions; and (2) that section 212.08(5)(b)5....
...that plant in 1993. At both times, Donnelley purchased capital equipment. The appellant filed an application for statutory exemption from sales tax for the equipment purchases, which was denied by the Department of Revenue (department), pursuant to section 212.08(5)(b)5., Florida Statutes....
...It assesses a six percent sales tax on the price of tangible personal property sold at retail, see section
212.05(l)(a)l.a, and imposes a corresponding use tax on the price of tangible personal property that, while not purchased in Florida, is used there. See §
212.05(l)(b). Sections
212.08(5)(b)l....
...for sale and a partial refund of taxes paid for the purchase of machinery and equipment used to expand a business which manufactures taxable personal property for sale. The plaintiff was found ineligible for this refund by the department, based upon section 212.08(5)(b)5., Florida Statutes....
...s and Professional Regulation, or any firm which does not manufacture, process, compound, or produce for sale, ... items of tangible personal property. On November 9, 1993, the appellant filed a complaint in circuit court challenging the validity of section 212.08(5)(b)5. under federal and state law. Appellant sought a declaratory judgment that section 212.08(5)(b)5....
...t single out the press for special treatment. Id. at 461 (emphasis added). The court in that case concluded that Florida “may impose a generally applicable tax on the press without raising first amendment concerns.” Id. The appellant argues that section 212.08(5)(b)5....
...369 (1910), in which the Supreme Court held, When the classification in such a law is called in question, if any state of facts reasonably can be conceived that would sustain it, the existence of that state of facts at the time the law was enacted must be assumed. (Emphasis added). Under this analysis, sections 212.08(5)(b)l., 2., and 5., Florida Statutes, fully meet equal protection standards....
...n to printing or publishing firms. In addition, printers, unlike other members of the media, produce tangible personal products. Thus, other media, such as radio and television, would not be eligible for the sales tax exemption contained in sections 212.08(5)(b)l....
...for they do not produce tangible personal products. The Legislature could have determined that one segment of the media should not receive preferential treatment. Thus, the Legislature’s decision to exclude printers or publishers from the exemption contained in sections 212.08(5)(b)l....
CopyPublished | Florida 1st District Court of Appeal | 2003 Fla. App. LEXIS 4097, 2003 WL 1560175
...Clearly, Appellant exercises power over the slot machines in Florida. 2 Accordingly, DOR properly determined Appellant’s rental of the slot machines to the cruise operators was subject to taxation. Ill Appellant also argues it was entitled to a partial tax exemption under section 212.08(8), Florida Statutes (1999), which provides for a proration of taxes for “vessels engaged in interstate or foreign commerce.” Section 212.08(8)(a) provides in part: The sale or use of vessels and parts thereof used to transport persons or property in interstate or foreign commerce, including commercial fishing vessels, is subject to the taxes imposed in this chapter only to the extent provided herein.......
...oreign commerce. Appellant cannot show its vessels are engaged in interstate or foreign commerce. Therefore we find it unnecessary to reach the question of whether slot machines are “parts thereof’ that would qualify for the partial exemption of section 212.08(8)(a)....
...The United States Constitution grants sole authority to Congress to “regulate commerce with foreign nations, and among the several states, and with the Indian tribes.” Art. I, § 8, cl. 3, U.S. Const. The Florida Supreme Court, recognizing the two competing policies when interpreting the exemptions in section 212.08, stated: First, we are obligated to narrowly construe tax exemption statutes....
...Having found the vessels engage in neither interstate nor foreign commerce, we *5 must conclude they engage solely in intrastate commerce. “Vessels and parts thereof used exclusively in intrastate commerce do not qualify for the proration of tax.” § 212.08(8)(a), Fla. Stat. IV Accordingly, we affirm the trial court’s finding that Appellant is subject to use tax on the slot machine license agreements and that Appellant does not qualify for a tax exemption pursuant to section 212.08(8), Florida Statutes....
CopyPublished | District Court of Appeal of Florida | 1997 Fla. App. LEXIS 2483, 1997 WL 120151
PER CURIAM. This is an appeal from a final administrative order denying a consumer certificate of a *443 sales tax exemption to the Atheists of Florida, Inc. (“Atheists”) pursuant to section 212.08(7), Florida Statutes (1993) after an administrative hearing. At the hearing below, the Atheists maintained that its organization was entitled to a consumer’s certificate of exemption based upon the criteria set forth in section 212.08(7). Alternatively, the organization argued that the Department of Revenue’s (“Department”) implementation of section 212.08(7) is violative of its constitutional right to equal protection under the state and federal constitutions. The Department concluded that the organization had failed to demonstrate its entitlement to a certificate of exemption pursuant to the criteria listed in section 212.08(7)....
...Accordingly, the Department entered its final order denying the consumer’s certificate of exemption. This appeal followed. The Atheists’ organization candidly (and we think appropriately), conceded that its activities do not fall within the criteria listed in section 212.08(7) for a certificate of exemption....
CopyPublished | District Court of Appeal of Florida | 1960 Fla. App. LEXIS 2612
PER CURIAM. Affirmed on the authority of Green v. Eglin Air Force Base Housing, Inc., Fla. App.1958,
104 So.2d 463 . See also Section
212.08(7), Florida Statutes 1959, F.S.A....
CopyAgo (Fla. Att'y Gen. 2003).
Published | Florida Attorney General Reports
and other nonprofit entities, as defined in Section
212.08(7)(o)2.b., Florida Statutes." And see, Rule
CopyPublished | District Court of Appeal of Florida | 13 Fla. L. Weekly 144, 1988 Fla. App. LEXIS 23, 1988 WL 200
...It instituted suit pursuant to section
72.011, Florida Statutes, challenging the legality of a sales and use tax assessment made by the department. The assessments challenged by appellee related to greenhouses and materials sold to growers and the effect of the tax exemption provided by section
212.08(5)(a), Florida Statutes....
...The court concluded that in such cases, appellee is the user of the materials and that sales tax should be based on ap-pellee’s cost of materials and not on the contract sales price charged to the grower as urged by the department. Further, the court ruled that the exemption found in section 212.08(5)(a) relates to the end use of the materials and not the form of the sale and that since the materials in the finished greenhouses were being used as per the exemption, no sales tax applied to such items....
...The department next argues that as to the contracts which include erection labor, appellee is the ultimate consumer of all the materials it utilizes in fulfilling the contract and is not entitled to the sales tax exemption for cloth and plastic found in section 212.08(5)(a), Florida Statutes, when it purchases such items from suppliers for use in such contracts....
...lastic, ...” and argues that here the items were purchased by appellee in its construction business. This rule, to the extent the department construes it as requiring direct purchase for use on a farm, adds an unwarranted gloss not contemplated by section 212.08(5)(a).
CopyPublished | District Court of Appeal of Florida | 13 Fla. L. Weekly 197, 1988 Fla. App. LEXIS 173, 1988 WL 2620
...Royster Company appeals a declaratory statement issued by the Florida Department of Revenue. See §
120.565 Florida Statutes (1985). We affirm the conclusions reached by the Department and, because the issues may be of importance, we set out the basic facts presented and our interpretation of the statute applied. Section
212.08(5)(b)2., Florida Statutes (1985), grants a partial sales tax exemption to expanding businesses on the purchase of industrial machinery or equipment if the business increases its productive output by not less than 10 percent after installation of the new machinery or equipment. The points presented in this appeal concern the interpretation of that part of the statute which defines the pre-installation base period and post installation measuring period provided in §
212.08(5)(b)6.b., which are used to measure the increase in productive output: “Productive output” means the number of units actually produced by a single plant or operation in a single continuous 12-month period, irrespective of sales....
...period of time if such time period is mutually agreed upon by the Department of Revenue and the expanding business prior to the commencement of production.... Among the conclusions of law made in the declaratory statement appealed is the following: Section 212.08(5)(b)6.b., Florida Statutes, provides in pertinent part that increases in productive output shall be measured by the output for 12 continuous months immediately following the completion of installation of such machinery or equipment ov...
CopyPublished | District Court of Appeal of Florida | 1997 Fla. App. LEXIS 367, 1997 WL 39601
...The DOR has presumed the motor vehicles were purchased and leased in Florida when they were not. The DOR has assumed the subject vehicles engage in intrastate miles in Florida when they do not and therefore there is no limited proration of taxes based on intrastate and interstate miles as provided for in § 212.08(9), Florida Statutes....
...s interstate, no portion of the route is intrastate by the commonly used meaning and therefore subject to partial taxation.” It ruled that it did not have to reach the question of the definition of “intrastate” because the partial exemption of section 212.08(9)(b) did not apply in this case, citing Florida Administrative Code Rules 12A-1.038, 12A-1.064(4)(a) and 12A-1.064(4)(d)....
...DOR sales tax on the act of leasing the buses, at the rate of six percent of the cost price of the buses when they entered Florida, or six percent of the gross proceeds from the lease, or six percent of the amount Fast Bus Lines paid for the lease. Section 212.08(9)(b) and the rules implementing it indicate that, whether or not Latin Express was itself licensed as a common carrier by the Interstate Commerce Commission, its lease to Fast Bus Lines, a licensed common carrier, would have qualified...
...formation available to it, the purchase prices of the buses, and that Latin Express did not meet its burden of showing that the assessment amount was incorrect. AFFIRMED. ERVIN and DAVIS, JJ., concur. BARFIELD, C.J., dissents with written opinion. . Section 212.08(9)(b) provides a partial exemption for the rental of "[m]otor vehicles which are licensed as common carriers by the Interstate Commerce Commission, and parts thereof, used to transport persons or property in interstate or foreign comme...
...mileage during the previous fiscal year of the carrier....” The last sentence states: "Motor vehicles and parts thereof used exclusively in intrastate commerce do not qualify for the proration of tax.” Rule 12A1.064(4)(a) tracks the language of section 212.08(9)(b), add-mg the following language: "Prior to claiming this partial exemption, common carriers who make any purchases hereunder must register as dealers with the Department and extend in writing at the time of purchase a resale certi...
CopyPublished | Florida 4th District Court of Appeal | 2006 Fla. App. LEXIS 1148, 2006 WL 229197
...Florida Dep’t of Revenue,
914 So.2d 949 (Fla.2005). Deerbrooke contends that, because its vessel traveled to a point outside of Florida territorial waters, it was engaged in foreign commerce for which it could not be subject to Florida tax pursuant to section
212.05, Florida Statutes. Section
212.08, Florida Statutes, allows a partial exemption for vessels engaged in both intrastate and interstate or foreign commerce....
...nowhere in New Sea Escape, left Florida’s territorial waters and, thus, engaged in foreign commerce. In New Sea Escape, as in this case, the cruises to nowhere involved both intrastate and foreign commerce, qualifying for the partial exemption in section 212.08, Florida Statutes. Therefore, applying New Sea Escape, the lease of gaming equipment for use on board the Princess, along with revenue received from gift shop and photography concessionaires as rent, should be prorated under section 212.08(8)....
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
county or political subdivision are exempt. Section
212.08(6), F.S. The sale of drugs by the hospital
CopyAgo (Fla. Att'y Gen. 1987).
Published | Florida Attorney General Reports
golf courses run by governmental entities. Section
212.08(13), F.S. (1986 Supp.), provides: No transactions
CopyPublished | District Court of Appeal of Florida | 1978 Fla. App. LEXIS 17250
...a balance due of $17,383.58 in taxes, interest and penalties. All transactions involved sales by Nali of asphaltic concrete to political subdivisions of the State, governmental entities that are exempt from payment of sales tax under Florida Statute § 212.08(6): “There shall also be exempt from the tax imposed by this chapter sales made to ....
...ulfilling the contracts. He is thus liable for the asserted sales tax thereon. . . . ” ****** It is true that if subparagraph (2)(d) of Rule 12A-1.51 were applicable, the transactions in question would be exempt from tax under the provisions of subsection 212.08(6), Florida Statutes, which exempts sales of tangible personal property to political subdivisions of the state....
...Indeed, no contention is made by DOR that the total value of services, if any, performed is not simply the difference between (1) the bid price of asphaltic concrete F.O.B. and (2) the invoice price. We hold, therefore, that the contract here is not a lump sum contract as defined by Rule 12A-1.51, and under § 212.08(6) the transactions in question are not validly subject to tax....
CopyPublished | Court of Appeals for the Eleventh Circuit
...§
203.01(3)(d)). That provision states
that the Utility Tax does not apply to natural-gas sales to a limited class of
industrial customers that use the gas as an energy source or a raw material. Fla.
Stat. §
203.01(3)(d) (cross-referencing Fla. Stat. §
212.08(7)(ff)(2))....
CopyPublished | District Court of Appeal of Florida | 1974 Fla. App. LEXIS 7781
McCORD, Judge. This is an appeal from a summary final judgment ruling that appellants are not entitled to the partial sales and use tax exemption as provided in Section 212.08(9), Florida Statutes, F.S.A., for certain vehicles (aircraft) engaged in interstate and foreign commerce....
...as an air carrier engaged in air transportation or commercial operation, as a commercial operator, utilizing aircraft of a certain weight in passenger and cargo operations. It engages in such commercial operations in interstate and foreign commerce. Section 212.08(9), Florida Statutes, F.S....
...from the sales tax on the rentals received by it under its leases with Lykes.” In 1963 the legislature amended the law. Repealing the complete exemption for interstate and foreign commerce, it enacted the partial exemption as previously quoted —Section 212.08(9), Florida Statutes, 1971, F.S.A....
...ding a certificate of authority would have. The coop was, therefore, clearly not a common carrier. In the Florida Growers Coop. Transport case, the Department of Revenue had adopted certain rules attempting to interpret or implement the above quoted Section 212.08(9), among which was the following (as quoted in the opinion) : “Trucking Companies engaged in transporting fruits, vegetables, seafood or livestock from Florida to other states are not entitled to proration purchases of parts for mot...
...n carrier” to mean the legislature intended the exemption to apply to vehicles of carriers, regardless of whether or not they are common carriers. It is our ruling that appellant, Robert Graf, Inc., is entitled to the partial exemption provided in Section 212.08(9), Florida Statutes, F.S.A....
CopyPublished | District Court of Appeal of Florida | 1999 Fla. App. LEXIS 5517, 1999 WL 253815
...(DOR) assessed JES Publishing Corporation (JES) for sales tax. Contending these purchases were exempt as “professional, ... or personal service transactions that involve sales as inconsequential elements for which no separate charges are made,” § 212.08(7)(v)l., Fla....
...r and JES. It is the tangible photographs, color separations, slide images, film, proofs, col- or proofs, color separations, counter cards, art work, and other supplies that are of value to JES. Since they are not inconsequential, the exemption in ' section 212.08(7)(v)l., F.S., cannot apply....
CopyPublished | Florida 1st District Court of Appeal | 2010 Fla. App. LEXIS 5886, 2010 WL 1709206
...arch 8, 2002, and July 1, 1999 to April 80, 2002. Appellant requested the refunds for taxes paid for film and plates used in the printing and production of newspapers, advertising inserts, and other advertising materials done for resale, pursuant to section 212.08(7)(fff), Florida Statutes (1999)....
...1 On June 30, 2003, the Department issued a Notice of Proposed Refund Denial for each of the requested refunds. The Department denied the refunds, asserting that Tribune was not assigned a Standard Industry Code (SIC) classification that would qualify it for such refunds under section 212.08(7)(fff)....
...The Department moved to dismiss the complaint for failure to state a cause of action upon which relief could be granted, citing Tribune’s failure to allege that it or any of its separate and distinct property cites had been assigned an SIC code enumerated in section 212.08(7)(fff), Florida Statutes (allocating tax exemption for “materials purchased, produced, or created by businesses classified under SIC Industry Group Numbers” 275 (commercial printing), 276, 277, 278, or 279 “for use in producing graphic matter for sale”)....
...ing as a matter of law that the complaint failed to state a cause of action. “[T]here is no allegation,” the court reasoned, “that directly places the Plaintiff as having the classification which would entitle it to a refund under ... section [212.08(7)(fff) ], Florida Statutes.” *765 ANALYSIS We review de novo the dismissal of a complaint with prejudice for failure to state a cause of action....
...to determine issues of ultimate fact”). Because Tribune stated a cause of action in the second amended complaint, we REVERSE and REMAND for further proceedings. PADOVANO and WETHERELL, JJ., concur. . Both parties, as well as the trial court, cite section 212.08(7)(yy), Florida Statutes, as the statutory exemption on which the refund depends. We observe, however, that the relevant provision has been renumbered several times in recent history, beginning in 1999. We therefore cite to the exemption as it existed at the onset of the period to which the refund request pertains, which is section 212.08(7)(fff), Florida Statutes (1999)....
CopyPublished | Florida 2nd District Court of Appeal | 2001 Fla. App. LEXIS 5477, 2001 WL 417244
...Appellant, Philippine Cultural Foundation, Inc., challenges a final order of the Department of Revenue (“the Department”) denying its request for a consumer’s certificate of exemption from sales tax. Because the Department’s interpretation of section 212.08(7)(n), Florida Statutes (1997), is clearly erroneous, we reverse....
...01(c)(3) of the Internal Revenue Code of 1954, as amended. Appellant submitted an application for a consumer’s certificate of exemption from sales tax to the Department seeking to be classified as a “youth organization” under the provisions of section 212.08(7)(n)....
...The Department issued a notice of intent to deny appellant’s application after concluding that appellant’s documentation failed to show that its primary purpose was to provide activities that contribute to the development of good character or good sportsmanship, or to the educational or cultural development of minors. § 212.08(7)(n), Fla....
...Dep’t of Revenue,
473 So.2d 1290, 1295 (Fla.1985) (holding that plain meaning of term controls where administrative definition would thwart the intent of the statute). The term “primary purpose” has a clear meaning. From a plain reading of the statute, the legislature’s intent in enacting section
212.08(7)(n) is to provide a sales tax exemption for organizations whose primary purpose is to provide activities that develop good character or sportsmanship or that contribute to the educational or cultural development of minors....
...The record shows that appellant conducted numerous activities with minors during the year, and no one disputes that appellant purchased the land and building for the purpose of providing a place to hold classes for minors in the future. In this case, the Department’s proposed interpretation of section 212.08(7)(n) has produced an outcome inconsistent with the legislative intent of the statute. There is nothing in section 212.08(7)(n) which suggests the statute would exclude from exemption an organization that spent a majority of its funds on the purchase of land or a building for the purpose of having a location to conduct classes and other activities for minors....
...See Campus Communications, Inc.,
473 So.2d 1290 . Accordingly, we reverse the final order denying appellant’s application for exemption and remand this action for further proceedings. Reversed and remanded for further proceedings. PARKER, A.C.J., and GREEN, J., concur. . Section
212.08(7)(n), Florida Statutes (1997), in pertinent part, states: There shall be exempt from the tax imposed by this chapter nonprofit organizations ......
CopyPublished | District Court of Appeal of Florida | 1992 WL 72025
...Section 212.059, Florida Statutes (1987), the services tax, was repealed, effective January 1, 1988. Ch. 87-548, §§ 13, 37, Laws of Fla. . The parties agree that section 212.059(5) meets the "nexus” prong of the test, and we have not included it in our discussion that follows. . Section 212.08(4)(a)(2), Florida Statutes (1987), exempts coal from use tax when it is used by a rural electric authority.
