Florida Statute 212.081 | Lawyer Caselaw & Research

The 2024 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).

F.S. 212.081 on Google Scholar

F.S. 212.081 on Casetext

Amendments to 212.081

Arrestable Offenses / Crimes under Fla. Stat. 212.081

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.081.

Annotations, Discussions, Cases:

Cases Citing Statute 212.081

Total Results: 17

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

Court: Fla. Dist. Ct. App. | Date Filed: 2002-02-01T00:00:00-08:00

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

Snippet: which was contrary to the dictates of section 212.081(3)(b), Florida Statutes (1993), and section 212.12

Department of Revenue v. Bank of America

Court: Fla. Dist. Ct. App. | Date Filed: 2000-01-04T23:53:00-08:00

Citation: 752 So. 2d 637

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

State v. Ginn

Court: Fla. Dist. Ct. App. | Date Filed: 1995-08-30T00:53:00-07:00

Citation: 660 So. 2d 1118

Snippet: 874 (Fla. Dec. 14, 1978); Land v. State, 77 Fla. 212, 81 So. 159 (1919). Such a personal stake in the outcome

Omni International of Miami, Ltd. v. Department of Banking & Finance

Court: Fla. Dist. Ct. App. | Date Filed: 1984-01-24T00:00:00-08:00

Citation: 444 So. 2d 540, 1984 Fla. App. LEXIS 11524

Snippet: granted. See Sec. 212.12(12), Fla.Stat. (1981); Sec. 212.081(3), Fla.Stat. (1981). In the final order now before

Ago

Court: Fla. Att'y Gen. | Date Filed: 1980-08-19T00:53:00-07:00

Snippet: or duplication of this tax is prohibited. See s.212.081(3)(b). Part I of ch. 371, F. S., the Florida Boat

Ago

Court: Fla. Att'y Gen. | Date Filed: 1980-04-16T23:53:00-08:00

Snippet: subject to the specific prohibition found in s.212.081(3)(b), it nevertheless is not specifically permitted

Sandstrom v. Leader

Court: Fla. | Date Filed: 1979-03-21T23:53:00-08:00

Citation: 370 So. 2d 3

Snippet: 53,811 (Fla. Dec. 14, 1978); Land v. State, 77 Fla. 212, 81 So. 159 (1919). Such a personal stake in the outcome

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-04-26T00:53:00-07:00

Snippet: "grandfather clause" provision of s. 212.081(3)(b), F.S., which provides in pertinent part:

FLORIDA GROWERS COOP v. Dept. of Rev.

Court: Fla. Dist. Ct. App. | Date Filed: 1973-02-14T23:53:00-08:00

Citation: 273 So. 2d 142

Snippet: intent in Chapter 212 is thus expressed in Sec. 212.081, subdivision (3)(a): "It is further declared

Belcher Oil Company v. Dade County

Court: Fla. | Date Filed: 1972-12-19T23:53:00-08:00

Citation: 271 So. 2d 118

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

City of Tampa v. Birdsong Motors, Inc.

Court: Fla. | Date Filed: 1972-03-09T23:53:00-08:00

Citation: 261 So. 2d 1

Snippet: pertinent to the decision here is Fla. Stat. § 212.081(3) (b), F.S.A. It reads, inter alia: "It is…Tampa to levy taxes is controlled by Fla. Stat. § 212.081 and § 167.43, F.S.A. A close analysis of the above-quoted…operating an automobile dealership. Fla. Stat. § 212.081, F.S.A. prohibits the cities from imposing a sales…1957, was "grandfathered" under Section 212.081(3) (b), Fla. Stat., F.S.A., as set out above and… second general statute which it sets forth, § 212.081(3) (b). This statute makes the sales tax an exclusive

Birdsong Motors, Inc. v. City of Tampa

Court: Fla. Dist. Ct. App. | Date Filed: 1970-03-18T00:00:00-08:00

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

Snippet: that F.S. § 212.081, F.S.A. precludes the imposition of a sales tax by a municipality. § 212.081(3) provides…collected was not impaired by the enactment of F.S. § 212.081, F.S.A. which contains a grandfather clause. However…Tampa, being a sales tax, is viola-tive of F.S. § 212.081, F.S.A. The judgment appealed is reversed and the

Fried v. City of Miami Beach

Court: Fla. Dist. Ct. App. | Date Filed: 1968-07-02T00:00:00-07:00

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

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

Pedersen v. Green

Court: Fla. | Date Filed: 1958-07-30T00:53:00-07:00

Citation: 105 So. 2d 1

Snippet: Act. He says this is expressly stated in Sec. 212.081(1) F.S. 1957, F.S.A., and therefore that the amendment…amendments were made to raise additional revenue, Sec. 212.081(1), F.S. 1957, F.S.A., lead us to the conclusion…. It is true that the 1957 Legislature in Sec. 212.081(2) stated that the amendment was also made for

Robinson v. Florida Dry Cleaning & Laundry Board

Court: Fla. | Date Filed: 1940-02-23T00:00:00-08:00

Citation: 194 So. 269, 141 Fla. 899, 1940 Fla. LEXIS 888

Snippet: Fla. 901, 116 So. 870; Land v. State, 77 Fla. 212, 81 So. 159, State v. Johnson, 102 Fla. 19,135 So. … Fla. 901, 116 So. 870; Land v. State, 77 Fla. 212, 81 So. 159, State v. Johnson, 102 Fla. 19,135 So.

State Ex Rel. Harrell v. Cone

Court: Fla. | Date Filed: 1937-10-06T00:00:00-08:00

Citation: 177 So. 854, 130 Fla. 158

Snippet: 78 Fla. 362, 82 So. 850; Land v. State, 77 Fla. 212, 81 So. 159; State v. City of Sarasota,92 Fla. 563,

In Re: Dewoody

Court: Fla. | Date Filed: 1927-07-05T00:00:00-08:00

Citation: 113 So. 677, 94 Fla. 96, 1927 Fla. LEXIS 684

Snippet: 362, 82 So.2d Rep. 850; Land v. State, 77 Fla. 212, 81 South. Rep. 159; Van Pelt v. Hilliard, 75 Fla.