Florida Statute 212.17 | Lawyer Caselaw & Research

The 2024 Florida Statutes

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 Citing Statute 212.17

Total Results: 20

Amerisure Mutual Insurance Co. v. Florida Department of Financial Services, Division of Workers' Compensation

Court: District Court of Appeal of Florida | Date Filed: 2015-01-01

Citation: 156 So. 3d 520, 2015 WL 46515

Snippet: (Boldface omitted.) See also § 212.17, Florida Statutes (2014): [Sales] Tax credits

Perez v. Rivas

Court: District Court of Appeal of Florida | Date Filed: 2010-06-09

Citation: 36 So. 3d 896, 2010 Fla. App. LEXIS 8189, 2010 WL 2292000

Snippet: 4th DCA 1983); see Fries v. Griffin, 35 Fla. 212, 17 So. 66, 68 (1895); Locke v. Pyle, 349 So.2d 813

American Home Assur. Co. v. Junger

Court: District Court of Appeal of Florida | Date Filed: 2008-05-07

Citation: 982 So. 2d 90, 2008 WL 1958615

Snippet: insurance policy. See Fries v. Griffin, 35 Fla. 212, 17 So. 66, 68 (1895) (lost deed); Am. Sav. & Loan

Perlow v. Berg-Perlow

Court: District Court of Appeal of Florida | Date Filed: 2006-11-22

Citation: 943 So. 2d 878, 2006 WL 3372479

Snippet: Perlow, 875 So.2d at 383-90; Perlow, 816 So.2d at 212-17. Finally, although the Former Wife's entitlement

Department of Revenue v. Bank of America

Court: District Court of Appeal of Florida | Date Filed: 2000-01-05

Citation: 752 So. 2d 637

Snippet: vehicle dealers under the provisions of section 212.17(2) and (3), Florida Statutes. We reverse. This

Allied Marine Group v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1997-11-12

Citation: 701 So. 2d 630, 1997 Fla. App. LEXIS 12742, 1997 WL 699122

Snippet: Revenue, 473 So.2d 1290, 1293 (Fla.1985); see also § 212.17(5), (6), Fla. Slat. (1995) (granting the Department

Ago

Court: Florida Attorney General Reports | Date Filed: 1997-08-15

Snippet: Butterworth Attorney General RAB/tgk 1 Sections 212.17(6), 212.18(2), and 213.06(1), Fla. Stat., grant

Bennett v. Bennett

Court: District Court of Appeal of Florida | Date Filed: 1993-07-27

Citation: 621 So. 2d 766, 1993 Fla. App. LEXIS 7901, 1993 WL 277136

Snippet: themselves. See Sahler v. Sahler, 154 Fla. 206, 212, 17 So.2d 105, 107 (1944) (“[Wjhere both parties were

Department of Revenue v. Rudd

Court: District Court of Appeal of Florida | Date Filed: 1989-05-26

Citation: 545 So. 2d 369, 14 Fla. L. Weekly 1290, 1989 Fla. App. LEXIS 3050, 1989 WL 57849

Snippet: claimed to have been paid as sales taxes, section 212.17, Florida Statutes, appellees contend that funds

Campus Communications v. Dept. of Rev.

Court: Supreme Court of Florida | Date Filed: 1985-07-11

Citation: 473 So. 2d 1290

Snippet: enforced be deemed to be reasonable and just." § 212.17(6). In attempting to implement the statutory exemption

Ago

Court: Florida Attorney General Reports | Date Filed: 1985-03-15

Snippet: subject to the provisions of Ch. 214, F.S.; ss 212.17(2) (3), F.S., authorizing a dealer to take a credit

Department of Revenue v. Mobile Home Industries, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1984-09-26

Citation: 463 So. 2d 1160, 9 Fla. L. Weekly 2073, 1984 Fla. App. LEXIS 15240

Snippet: to credit for sales tax paid pursuant to Section 212.17(2), Florida Statutes (1977). The question presented

Am. Sav. & Loan Ass'n v. ATLANTIC INV. CORP.

Court: District Court of Appeal of Florida | Date Filed: 1983-08-31

Citation: 436 So. 2d 442

Snippet: Crosby, supra, at 142. In Fries v. Griffin, 35 Fla. 212, 17 So. 66, 68 (1895), the Supreme Court of Florida

Boca Raton Publishing Co. v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1982-04-14

Citation: 413 So. 2d 106, 1982 Fla. App. LEXIS 19770

Snippet: not clearly erroneous or unauthorized. Sections 212.17, and 212.18, Florida Statutes, confer rule making

Causeway Lumber Co. v. Lewis

Court: District Court of Appeal of Florida | Date Filed: 1981-11-04

Citation: 410 So. 2d 511, 1981 Fla. App. LEXIS 21551

Snippet: of the State of Florida determining that Section 212.17(3), Florida Statutes (1977), precludes Causeway

State Dept. of Revenue v. Anderson

Court: Supreme Court of Florida | Date Filed: 1981-07-23

Citation: 403 So. 2d 397, 1981 Fla. LEXIS 2768

Snippet: personal property. § 212.06(2)(e), Fla. Stat. [5] §§ 212.17(6), 212.18(2), Fla. Stat. [6] The record does

National Brands Tire Co. v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1980-04-22

Citation: 383 So. 2d 257, 1980 Fla. App. LEXIS 16603

Snippet: from a declaratory judgment interpreting Section 212.17(3), Florida Statutes (1967),1 as it applied to

Estate of W. T. Grant Co. v. Lewis

Court: Supreme Court of Florida | Date Filed: 1979-03-29

Citation: 370 So. 2d 764, 1979 Fla. LEXIS 4634

Snippet: and upholding the constitutionality of sections 212.17 and 215.26, Florida Statutes (1975), is before

Estate of WT Grant Co. v. Lewis

Court: District Court of Appeal of Florida | Date Filed: 1978-04-21

Citation: 358 So. 2d 76

Snippet: its bad debts in the manner required by Section 212.17(3), Florida Statutes (1975). On May 3, 1977, petitioner

Locke v. Pyle

Court: District Court of Appeal of Florida | Date Filed: 1977-09-13

Citation: 349 So. 2d 813

Snippet: the Supreme Court in Fries v. Griffin, 35 Fla. 212, 17 So. 66 (1895), "a due regard to *815 individual