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Florida Statute 212.081 | Lawyer Caselaw & Research
F.S. 212.081 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 212.081

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS
View Entire Chapter
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 from cite.case.law:

P. R. MARKETING GROUP, INC. a d b a a v. GTE FLORIDA INCORPORATED, a, 806 So. 2d 597 (Fla. Dist. Ct. App. 2002)

. . . were engaged in a complicated pyramiding of taxation which was contrary to the dictates of section 212.081 . . .

DEPARTMENT OF REVENUE, v. BANK OF AMERICA, N. A., 752 So. 2d 637 (Fla. Dist. Ct. App. 2000)

. . . Section 212.081, Florida Statutes provides an expression of legislative intent with respect to the tax . . .

DEPARTMENT OF REVENUE OF STATE OF FLORIDA, v. VANJARIA ENTERPRISES, INC., 675 So. 2d 252 (Fla. Dist. Ct. App. 1996)

. . . Subsection 212.081(l)(a)2 specifically exempts from taxation those portions of the property “used exclusively . . .

OMNI INTERNATIONAL OF MIAMI, LTD. v. DEPARTMENT OF BANKING AND FINANCE, 444 So. 2d 540 (Fla. Dist. Ct. App. 1984)

. . . See Sec. 212.12(12), Fla.Stat. (1981); Sec. 212.081(3), Fla.Stat. (1981). . . .

FLORIDA GROWERS COOP TRANSPORT, v. DEPARTMENT OF REVENUE,, 273 So. 2d 142 (Fla. Dist. Ct. App. 1973)

. . . The legislative intent in Chapter 212 is thus expressed in Sec. 212.081, subdivision (3) (a): “It is . . .

BELCHER OIL COMPANY, a a v. DADE COUNTY, a, 271 So. 2d 118 (Fla. 1972)

. . . required for the improvement and good government of the city . . . ” (emphasis supplied) and Fla.Stat. 212.081 . . .

CITY OF TAMPA, a D. v. BIRDSONG MOTORS, INC., 261 So. 2d 1 (Fla. 1972)

. . . a “sales” tax which it suggests is prohibited by the second general statute which it sets forth, § 212.081 . . . It must be held to have been in contemplation of the legislature in its passage of later § 212.081(3) . . . other tax imposed — was already there in 1954 and when the state taxing statute here was enacted, § 212.081 . . . terms of the very statute by which it is struck down as a prohibited “sales” tax under Fla.Stat. § 212.081 . . . The proviso of this general law, Fla.Stat. § 212.081(3) (b), meets the very test which the majority sets . . . . § 212.081(3) (b), F.S.A. . . . , Laws of Florida (1961), the power of the City of Tampa to levy taxes is controlled by Fla.Stat. § 212.081 . . . Fla.Stat. § 212.081, F.S.A. prohibits the cities from imposing a sales tax, and § 167.43 is no authority . . . Tampa Ordinance in question having been enacted before July 11, 1957, was “grandfathered” under Section 212.081 . . .

BIRDSONG MOTORS, INC. v. CITY OF TAMPA, 235 So. 2d 318 (Fla. Dist. Ct. App. 1970)

. . . . § 212.081, F.S.A. precludes the imposition of a sales tax by a municipality. § 212.081(3) provides . . . under which a municipal tax was being levied and collected was not impaired by the enactment of F.S. § 212.081 . . . We hold that the tax imposed by the City of Tampa, being a sales tax, is viola-tive of F.S. § 212.081 . . .

A. FRIED, v. CITY OF MIAMI BEACH, a CITY OF MIAMI BEACH, a v. A. FRIED,, 212 So. 2d 308 (Fla. Dist. Ct. App. 1968)

. . . the time Plaintiff paid the questioned tax, but said Ordinance was in direct conflict with Section 212.081 . . .

P. PEDERSEN, U. S. A. v. E. GREEN,, 105 So. 2d 1 (Fla. 1958)

. . . He says this is expressly stated in Sec. 212.081(1) F.S.1957, F.S.A., and therefore that the amendment . . . with the statement of the Legislature that the amendments were made to raise additional revenue, Sec. 212.081 . . . It is true that the 1957 Legislature in Sec. 212.081(2) stated that the amendment was also made for the . . .