Florida Statute 212.09 - 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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212.09 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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Amendments to 212.09

Annotations, Discussions, Cases:

Cases Citing Statute 212.09

Total Results: 1

Gordon S. Sorrell, Jr. And June M. Sorrell v. Commissioner of Internal Revenue

882 F.2d 484, 64 A.F.T.R.2d (RIA) 5662, 1989 U.S. App. LEXIS 13276

Court of Appeals for the Eleventh Circuit | Filed: Sep 1, 1989 | Docket: 821307

Cited 17 times | Published

707(c) of the Code can be deducted under section 212. 9 . See, e.g., Johnsen v.

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