The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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F.S. 212.17

212.17 Tax credits or refunds.—

(1)(a) If purchases are returned to a dealer by the purchaser or consumer after the tax imposed by this chapter has been collected from or charged to the account of the consumer or user, the dealer is entitled to reimbursement of the amount of tax collected or charged by the dealer, in the manner prescribed by the department.

(b) A registered dealer that purchases property for the dealer’s own use, pays tax on acquisition, and sells the property subsequent to acquisition without having used the property is entitled to reimbursement, in the manner prescribed by the department, of the amount of tax paid on the property’s acquisition.

(c) If the tax has not been remitted by a dealer to the department, the dealer may deduct the same in submitting his or her return upon receipt of a signed statement by the dealer as to the gross amount of such refunds during the period covered by the signed statement, which may not be longer than 90 days. The department shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for such tax collected or paid. Such memorandum shall be accepted by the department at full face value from the dealer to whom it is issued upon the remittance of subsequent taxes accrued under this chapter. If a dealer has retired from business and filed a final return, a refund of tax may be made if it can be established to the satisfaction of the department that the tax was not due.

(2) A dealer who has paid the tax imposed by this chapter on tangible personal property sold under a retained title, conditional sale, or similar contract, or under a contract in which the dealer retains a security interest in the property pursuant to chapter 679, may take credit or obtain a refund for the tax paid by the dealer on the unpaid balance due him or her when he or she repossesses the property, with or without judicial process, within 12 months after the month in which the property was repossessed. If such repossessed property is resold, the sale is subject in all respects to the tax imposed by this chapter.

(3) Except as provided in subsection (4), a dealer who has paid the tax imposed by this chapter on tangible personal property or services may take a credit or obtain a refund for any tax paid by the dealer on the unpaid balance due on worthless accounts within 12 months after the month in which the bad debt has been charged off for federal income tax purposes. If any accounts so charged off for which a credit or refund has been obtained are subsequently, in whole or in part, paid to the dealer, the amount so paid shall be included in the first return filed after such collection and the tax paid accordingly.

(4) With respect to the payment of taxes on purchases made through a private-label credit card program:

(a) If consumer accounts or receivables are found to be worthless or uncollectible, the dealer may claim a credit for, or obtain a refund of, the tax remitted by the dealer on the unpaid balance due if:

1. The accounts or receivables have been charged off as bad debt on the lender’s books and records on or after January 1, 2014;

2. A credit was not previously claimed and a refund was not previously allowed on any portion of the accounts or receivables; and

3. The credit or refund is claimed within 12 months after the month in which the bad debt has been charged off by the lender for federal income tax purposes.

(b) If the dealer or the lender subsequently collects, in whole or in part, the accounts or receivables for which a credit or refund has been granted under paragraph (a), the dealer shall include the taxable percentage of the amount collected in the first return filed after the collection and pay the tax on the portion of that amount for which a credit or refund was granted.

(c) The credit or refund allowed includes all credit sale transaction amounts that are outstanding in the specific private-label credit card account or receivable at the time the account or receivable is charged off, regardless of the date on which the credit sale transaction actually occurred.

(d) A dealer must use one of the following methods to determine the amount of the credit or refund:

1. An apportionment method to substantiate the amount of tax imposed under this chapter which is included in the bad debt to which the credit or refund applies. The method must use the dealer’s Florida and non-Florida sales, the dealer’s taxable and nontaxable sales, and the amount of tax the dealer remitted to this state; or

2. A specified percentage of the accounts or receivables giving rise to the credit or refund, which is derived from a sampling of the dealer’s or lender’s records in accordance with a methodology agreed upon by the department and the dealer.

(e) For purposes of computing the credit or refund, payments on the accounts or receivables shall be allocated based on the terms and conditions of the contract between the dealer or lender and the consumer.

(f) The credit or refund for tax on bad debt may be claimed on any return filed by an entity related by a direct or indirect common ownership of 50 percent or more.

(g) The amount of the credit or refund that a dealer is eligible to recover under this subsection is limited to 64.4 percent of the tax paid to the department which is attributable to bad debt.

(h) As used in this subsection, the term:

1. “Dealer’s affiliates” means an entity affiliated with the dealer under 26 U.S.C. s. 1504 or an entity that would be an affiliate under that section if the entity were a corporation.

2. “Lender” means a person who owns or has owned a private-label credit card account or an interest in a private-label credit card receivable that:

a. The person purchased directly from a dealer who remitted the tax imposed under this chapter or from the dealer’s affiliates, or that was transferred from a third party;

b. The person originated pursuant to that person’s contract with a dealer who remitted the tax imposed under this chapter or with the dealer’s affiliates; or

c. Is affiliated in the manner described under 26 U.S.C. s. 1504, regardless of whether the different entities are corporations, with a person described in sub-subparagraph a. or sub-subparagraph b. or with an assignee or other transferee of such person.

3. “Private-label credit card” means a charge card or credit card that carries, refers to, or is branded with the name or logo of a dealer and can be used for purchases from the dealer whose name or logo appears on the card or for purchases from the dealer’s affiliates or franchises.

(5) If admissions, license fees, rental payments, or payments for services are made and returned to payors after the taxes have been paid, the department shall return or credit the taxpayer for taxes paid on the moneys returned in the same manner as provided for returns or credits of taxes if purchases or tangible personal property are returnable to a dealer.

(6) The department shall:

(a) Design, prepare, print and furnish to all dealers, except dealers filing through electronic data interchange, or make available or prescribe to the dealers, all necessary forms for filing returns and instructions to ensure a full collection from dealers and an accounting for the taxes due. The failure of a dealer to secure such forms does not relieve the dealer from the payment of the tax at the time and in the manner provided.

(b) Prescribe the format and instructions necessary for filing returns in a manner that is initiated through an electronic data interchange to ensure a full collection from dealers and an accounting for the taxes due. The failure of a dealer to use such format does not relieve the dealer from the payment of the tax at the time and in the manner provided.

(7) The department and its assistants are authorized and empowered to administer the oath for the purpose of enforcing and administering this chapter.

(8) The department may adopt rules to administer and enforce this section.

History.—s. 17, ch. 26319, 1949; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 14, ch. 67-180; s. 1, ch. 67-518; ss. 21, 35, ch. 69-106; s. 1, ch. 78-23; s. 4, ch. 78-59; s. 78, ch. 86-152; s. 20, ch. 87-6; s. 1122, ch. 95-147; s. 5, ch. 98-142; s. 20, ch. 98-200; s. 14, ch. 98-342; s. 13, ch. 2014-38.

F.S. 212.17 on Google Scholar

F.S. 212.17 on Casetext

Amendments to 212.17

Arrestable Offenses / Crimes under Fla. Stat. 212.17

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.17.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BAEZ- SANCHEZ, v. KOLITWENZEW,, 360 F. Supp. 3d 808 (C.D. Ill. 2018)

. . . . § 212.17(a). . . .

MERIDOR, v. U. S. ATTORNEY GENERAL,, 891 F.3d 1302 (11th Cir. 2018)

. . . . § 212.17(b)(3). . . . , he could not receive a waiver unless his case presented "extraordinary circumstances." 8 C.F.R. § 212.17 . . .

A. PINEDA, a k a a k a a k a v. B. SESSIONS III, 711 F. App'x 57 (2d Cir. 2018)

. . . . §§ 212.17(a), 214.1(a)(3)(f), 214.14(b) & (c)(2)(iv). . . .

GOMEZ- VELAZCO, v. B. SESSIONS III,, 879 F.3d 989 (9th Cir. 2018)

. . . . § 212.17(b)(1). . . . inadmissibility to applicants convicted of violent or dangerous crimes only in “extraordinary circumstances.” § 212.17 . . .

BAEZ- SANCHEZ, v. B. SESSIONS III,, 872 F.3d 854 (7th Cir. 2017)

. . . . § 212.17. If the Secretary can do this, why not the Attorney General? . . .

ARGUETA ANARIBA, v. SHANAHAN, 190 F. Supp. 3d 344 (S.D.N.Y. 2016)

. . . . § 212.17(b)(2). Argueta’s petition is pending before USCIS. . . .

UNITED STATES v. CISNEROS- RODRIGUEZ,, 813 F.3d 748 (9th Cir. 2015)

. . . . § 212.17(b)(l)-(2). . . .

AMERISURE MUTUAL INSURANCE COMPANY, v. FLORIDA DEPARTMENT OF FINANCIAL SERVICES, DIVISION OF WORKERS COMPENSATION,, 156 So. 3d 520 (Fla. Dist. Ct. App. 2015)

. . . See also § 212.17, Florida Statutes (2014): [Sales] Tax credits or refunds.— (l)(a) If purchases are . . .

L. D. G. v. H. HOLDER, Jr., 744 F.3d 1022 (7th Cir. 2014)

. . . . § 212.17, placed the granting of waivers within US-CIS’s discretion. See id. § 212.17(b). . . . It found the matter controlled by 8 C.F.R. § 212.17, which it read as “specify[ing] that a waiver in . . . predicate to U Visas was just an interpretation of the U Visa regulation found at 8 C.F.R. §§ 214.14, 212.17 . . . Sections 214.14 and 212.17 were promulgated by DHS. The Board is part of DOJ. . . . The latter is the case here: the regulations at issue (8 C.F.R. §§ 214.14, 212.17) are silent on the . . .

TORRES- TRISTAN, v. H. HOLDER, Jr., 656 F.3d 653 (7th Cir. 2011)

. . . . § 212.17, addressing inadmissible U Visa petitioners like Torres-Tristan. . . . Section 212.17 describes how to file an application for a waiver of inadmissible status (an “1-192” waiver . . . (b)(3) of the regulation is clear: “There is no appeal of a decision to deny a waiver.” 8 C.F.R. § 212.17 . . .

SECURITIES AND EXCHANGE COMMISSION, v. PRICE,, 108 F. Supp. 3d 1342 (N.D. Ga. 2010)

. . . 63 7/31/2013 Fee Holdbacks for May 1. 2013 through July 2013 41.0QU.00 $ Yf - 41,000 8/27/2013 FPL 212.17 . . . $ 212.17 Yv.-212 8/27/2013 FPL 40.38 $ ■10.38 40 8/27/2013 Luis Lopez Tree & Lmvn Service 440.0»! . . .

ORDONEZ OROSCO, v. NAPOLITANO,, 598 F.3d 222 (5th Cir. 2010)

. . . . §§ 212.17(a) and 214.14(a)(14)(iii) and to enjoin the defendants from informing local law enforcement . . .

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

. . . legislatively created sales tax refund provided to motor vehicle dealers under the provisions of section 212.17 . . . commenced in April 1997, when the Bank filed a complaint seeking refunds and credits pursuant to section 212.17 . . . Section 212.17, F.S., does not entitle a third party who is “assigned” a security interest in tangible . . . Among other things, the court found that in enacting the section 212.17(2) and (3) refund provisions, . . . Since section 212.17 is silent with respect to assignment of statutory rights, and since Florida does . . .

ALLIED MARINE GROUP, v. DEPARTMENT OF REVENUE,, 701 So. 2d 630 (Fla. Dist. Ct. App. 1997)

. . . Department of Revenue, 473 So.2d 1290, 1293 (Fla.1985); see also § 212.17(5), (6), Fla. . . .

DEPARTMENT OF REVENUE, v. M. E. RUDD C., 545 So. 2d 369 (Fla. Dist. Ct. App. 1989)

. . . to approve refunds from general revenue for sums claimed to have been paid as sales taxes, section 212.17 . . .

CAMPUS COMMUNICATIONS, INC. a v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 473 So. 2d 1290 (Fla. 1985)

. . . .” § 212.17(6). . . .

DEPARTMENT OF REVENUE, v. MOBILE HOME INDUSTRIES, INC., 463 So. 2d 1160 (Fla. Dist. Ct. App. 1984)

. . . Circuit Court, Leon County, holding appellee entitled to credit for sales tax paid pursuant to Section 212.17 . . . presented is whether appellee is disqualified from receiving the credit or refund authorized by Section 212.17 . . . Florida Statutes (1979), Section 212.17(2), provide: A dealer who has paid the tax imposed by this chapter . . . stipulated statement of facts under which the parties agreed that appellee, a “dealer” under Section 212.17 . . . which had been issued in the purchaser’s name), and was allowed a refund or tax credit under Section 212.17 . . . Section 212.17(2), Florida Statutes, provided: A dealer who has paid the tax imposed by this chapter . . .

BOCA RATON PUBLISHING COMPANY, INC. v. DEPARTMENT OF REVENUE, A., 413 So. 2d 106 (Fla. Dist. Ct. App. 1982)

. . . Sections 212.17, and 212.18, Florida Statutes, confer rule making power on the Department of Revenue, . . .

CAUSEWAY LUMBER COMPANY, INC. v. LEWIS,, 410 So. 2d 511 (Fla. Dist. Ct. App. 1981)

. . . Lumber Company appeals from an order of the Comptroller of the State of Florida determining that Section 212.17 . . . Section 212.17(3), Florida Statutes, (1977) provides: A dealer who has paid the tax imposed by this chapter . . . wrote off certain accounts as bad debts, but did not take advantage of the credit provision of Section 212.17 . . . For this reason, the credit provision of 212.17(3) cannot be used to invoke the general refund statute . . . when, without 212.17(3), there would not be a method to recover any taxes paid on accounts subsequently . . . It is obvious that the amendment to Section 212.17(3) of the Florida Statutes (1979) was enacted in response . . . I also do not agree that Section 212.17(3) is the exclusive remedy and that Section 215.26 is not applicable . . . The precise issue before this Court is the interaction between this statute and Florida Statute 212.17 . . . Notwithstanding the complete absence of any language drafted by the Legislature into Fla.Stat. § 212.17 . . . How far the amendment to Section 212.17(3) seeks to alleviate this unfairness is of little consequence . . .

STATE DEPARTMENT OF REVENUE, v. N. ANDERSON,, 403 So. 2d 397 (Fla. 1981)

. . . . §§ 212.17(6), 212.18(2), Fla.Stat. . . . .

NATIONAL BRANDS TIRE COMPANY, INC. a v. DEPARTMENT OF REVENUE, O D. a L. Jr., 383 So. 2d 257 (Fla. Dist. Ct. App. 1980)

. . . The taxpayer appeals from a declaratory judgment interpreting Section 212.17(3), Florida Statutes (1967 . . . But it is established that Section 212.17(3), Florida Statutes (1967), provides only for a credit upon . . . The holding in Kirk apparently inspired the enactment of § 212.17(3). . . .

ESTATE W. T. GRANT COMPANY v. A. LEWIS,, 370 So. 2d 764 (Fla. 1979)

. . . Revenue denying Grant’s request for a sales tax refund and upholding the constitutionality of sections 212.17 . . .

ESTATE W. T. GRANT COMPANY v. A. LEWIS, O D L. A. D. A., 358 So. 2d 76 (Fla. Dist. Ct. App. 1978)

. . . petitioner did not claim credit for the tax paid on its bad debts in the manner required by Section 212.17 . . . It also claimed that Section 212.17(3), Florida Statutes (1975), should entitle it to a refund in the . . . Section 212.17 which deals with credits for returned goods provides that such credits may be had in one . . . We hold that the provisions of Section 212.17(3) authorize only the extension of a credit or set-off . . . The classifications created by Section 212.17 are reasonable and not arbitrary. . . .

STATE SZABO FOOD SERVICES, INC. OF NORTH CAROLINA, a v. O. DICKINSON, Jr., 286 So. 2d 529 (Fla. 1973)

. . . , Comptroller and the Department of Revenue, pursuant to statutory authority in Fla.Stat. (1969) §§ 212.17 . . .

STATE BRUNSWICK CORPORATION, a v. R. KIRK, Jr. O. Jr. F. T. O. Jr., 204 So. 2d 4 (Fla. 1967)

. . . Subsec. tion (1) of Sec. 212.17, F.S., insofar as here material, provides that: “ ‘In the event purchases . . . last above quoted provision from subsection (1) of Sec. 212.17, F.S. which has remained unchanged since . . . statute in case there be a conflict between it and the above quoted portion of subsection (1) of Sec. 212.17 . . . “The above-mentioned provision copied from subsection (1) of Sec. 212.17, F.S., when read and construed . . . process, and such a transaction does not appear to be within the purview of subsection (1) of Sec. 212.17 . . .

F. S. v., 43 T.C. 16 (T.C. 1964)

. . . comptroller of the State of Florida, pursuant to the duty and authority imposed upon him by section 212.17 . . . to the dealer, until paid, and shall be recoverable at law in the same manner as other debts. * * * 212.17 . . .

E. GREEN, v. SGUROVSKY J., 133 So. 2d 663 (Fla. Dist. Ct. App. 1961)

. . . The comptroller is empowered by §§ 212.17(4) and 212.18(2) to make rules relating to the application . . .

RICHARD BERTRAM CO. v. E. GREEN, J., 132 So. 2d 24 (Fla. Dist. Ct. App. 1961)

. . . Sections 212.17(4), 212.18(2) Fla.Stat., F.S.A. . See footnote 3, supra. . Vocelle v. . . .

REFLING v. BURNET,, 47 F.2d 859 (8th Cir. 1931)

. . . gross income received from the estate amounted to $21,-656.53, and the gross expenditures wore $7,-212.17 . . .