Florida Statute 212.081 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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F.S. 212.081

212.081 Legislative intent.—It is hereby declared to be the legislative intent of the amendments to ss. 212.11(1), ¹212.12(10), and 212.20 by chapter 57-398, Laws of Florida:

(1) To aid in the enforcement of this chapter by recognizing the effect of court rulings involving such enforcement and to incorporate herein substantial rulings of the department which have been recognized as necessary to supplement the interpretation of some of the terms used in this section.

(2) To arrange the exemptions allowed in this section in more orderly categories thereby eliminating some of the confusion attendant upon the present arrangement where cross-exemptions frequently occur.

(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; that such tax is separate from and in addition to any license tax imposed on motor vehicles; and that such tax is not intended as an ad valorem tax on motor vehicles as prohibited by the Constitution.

(b) It is also the legislative intent that there shall be no pyramiding or duplication of excise taxes levied by the state under this chapter and no municipality shall levy any excise tax upon any privilege, admission, lease, rental, sale, use or storage for use or consumption which is subject to a tax under this chapter unless permitted by general law; provided, however, that this provision shall not impair valid municipal ordinances which are in effect and under which a municipal tax is being levied and collected on July 1, 1957.

(3) It is hereby declared to be the legislative intent that all purchases made by banks are subject to state sales tax in the same manner as is provided by law for all other purchasers. It is further declared to be the legislative intent that if for any reason the sales tax on federal banks is declared invalid, that sales tax shall not apply or be applicable to purchases made by state banks.

History.—s. 1, ch. 57-398; s. 3, ch. 59-402; s. 4, ch. 61-274; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 35, ch. 95-280; s. 27, ch. 96-397; s. 16, ch. 98-73.

¹Note.—This material can now be found at s. 212.12(9).

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Amendments to 212.081

Annotations, Discussions, Cases:

Cases Citing Statute 212.081

Total Results: 7

City of Tampa v. Birdsong Motors, Inc.

261 So. 2d 1

Supreme Court of Florida | Filed: Mar 10, 1972 | Docket: 1358252

Cited 36 times | Published

pertinent to the decision here is Fla. Stat. § 212.081(3) (b), F.S.A. It reads, inter alia: "It is also

Belcher Oil Company v. Dade County

271 So. 2d 118

Supreme Court of Florida | Filed: Dec 20, 1972 | Docket: 1438695

Cited 30 times | Published

of the city ..." (emphasis supplied) and Fla. Stat. 212.081(3)(b), F.S.A., forbade pyramiding or duplication

Department of Revenue v. Bank of America

752 So. 2d 637, 25 Fla. L. Weekly Fed. D 118

District Court of Appeal of Florida | Filed: Jan 5, 2000 | Docket: 1682361

Cited 19 times | Published

212.17 as assignee of the dealer's rights. Section 212.081, Florida Statutes provides an expression of

Eastern Air Lines, Inc. v. Mobil Oil Corp.

564 F. Supp. 1131, 1983 U.S. Dist. LEXIS 17362

District Court, S.D. Florida | Filed: Apr 27, 1983 | Docket: 2489452

Cited 4 times | Published

class of purchaser on May 15, 1973. 10 C.F.R. § 212.81(f). "Increased product costs" equal the sum of

P.R. Marketing Group, Inc. v. GTE Florida Inc.

806 So. 2d 597, 2002 Fla. App. LEXIS 984, 2002 WL 125883

District Court of Appeal of Florida | Filed: Feb 1, 2002 | Docket: 64812231

Published

taxation which was contrary to the dictates of section 212.081(3)(b), Florida Statutes (1993), and section

Birdsong Motors, Inc. v. City of Tampa

235 So. 2d 318, 1970 Fla. App. LEXIS 6384

District Court of Appeal of Florida | Filed: Mar 18, 1970 | Docket: 64514634

Published

that F.S. § 212.081, F.S.A. precludes the imposition of a sales tax by a municipality. § 212.081(3) provides

Fried v. City of Miami Beach

212 So. 2d 308, 1968 Fla. App. LEXIS 5286

District Court of Appeal of Florida | Filed: Jul 2, 1968 | Docket: 64505974

Published

said Ordinance was in direct conflict with Section 212.081(3). [Fla.Stat., F.S.A.]” In so holding the