Florida Statute 212.09 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

View Entire Chapter

F.S. 212.09

212.09 Trade-ins deducted; exception.—

(1) Where used articles, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on the sale of new articles, the tax levied by this chapter shall be paid on the sales price of the new article, less the credit for the used article taken in trade.

(2) Where used articles, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on the sale of used articles, the tax levied by this chapter shall be paid on the sales price of the used article less the credit for the used article taken in trade.

(3) A person who is not registered with the department as a seller of aircraft, boats, mobile homes, or vehicles who is selling an aircraft, boat, mobile home, or vehicle and who takes in trade an item other than an aircraft, boat, mobile home, or vehicle may not use the item as a credit against sales price.

History.—s. 9, ch. 26319, 1949; s. 4, ch. 98-142.

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F.S. 212.09 on Casetext

Amendments to 212.09

Arrestable Offenses / Crimes under Fla. Stat. 212.09

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.09.

Annotations, Discussions, Cases:

Cases Citing Statute 212.09

Total Results: 1

Walton v. Walton

Court: Fla. Dist. Ct. App. | Date Filed: 1966-01-13T23:53:00-08:00

Citation: 181 So. 2d 715

Snippet: 1932, 107 Fla. 498, 146 So. 241, 91 A.L.R. 212, and also in 9 U.Fla. L.Rev. 1, 9 (1956). The decision here