Florida Statute 212.085 - 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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212.085 Fraudulent claim of exemption; penalties.—When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, shall be liable for fine and punishment as provided by law for a conviction of a felony of the third degree, as provided in s. 775.082, s. 775.083, or s. 775.084.

History.—s. 3, ch. 78-59; s. 86, ch. 87-6; s. 54, ch. 87-101; s. 18, ch. 92-320; s. 1115, ch. 95-147.

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Amendments to 212.085

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Arrestable Offenses / Crimes under Fla. Stat. 212.085

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

S212.085 - FRAUD-FALSE STATEMENT - FALSE CLAIM SALES TAX EXEMPTION - F: T

Cases Citing Statute 212.085

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State v. Smith, 697 So. 2d 889 (Fla. 5th DCA 1997).

Published | Florida 5th District Court of Appeal | 1997 Fla. App. LEXIS 7516, 1997 WL 360969

exemption for sales taxes, a third-degree felony. See § 212.085, Fla. Stat. (1991). The applicable statute of

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