Florida Statutes
Fla. Stat. § 212.18 (2025)
Administration of law; registration of dealers; rules.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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212.18 Administration of law; registration of dealers; rules.—
(1) The cost of preparing and distributing the reports, forms, and paraphernalia for the collection of said tax and the inspection and enforcement duties required herein shall be borne by the revenue produced by this chapter, provisions for which are hereinafter made.
(2) The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties imposed by this chapter. It has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter in order that there shall not be collected on the average more than the rate levied herein. The department is authorized to and it shall provide by rule a method for accomplishing this end. It shall prepare instructions to all persons required by this chapter to collect and remit the tax to guide such persons in the proper collection and remission of such tax and to instruct such persons in the practices that may be necessary for the purpose of enforcement of this chapter and the collection of the tax imposed hereby. The use of tokens in the collection of this tax is hereby expressly forbidden and prohibited.
(3)(a) A person desiring to engage in or conduct business in this state as a dealer, or to lease, rent, or let or grant licenses in living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, or tourist or trailer camps that are subject to tax under s. 212.03, and a person who sells or receives anything of value by way of admissions, must file with the department an application for a certificate of registration for each place of business. The application must include the names of the persons who have interests in such business and their residences, the address of the business, and other data reasonably required by the department. However, owners and operators of vending machines or newspaper rack machines are required to obtain only one certificate of registration for each county in which such machines are located. The department, by rule, may authorize a dealer that uses independent sellers to sell its merchandise to remit tax on the retail sales price charged to the ultimate consumer in lieu of having the independent seller register as a dealer and remit the tax. The department may appoint the county tax collector as the department’s agent to accept applications for registrations. The application must be submitted to the department before the person, firm, copartnership, or corporation may engage in such business.
(b) The department, upon receipt of such application, shall grant to the applicant a separate certificate of registration for each place of business, which may be canceled by the department or its designated assistants for any failure by the certificateholder to comply with this chapter. The certificate is not assignable and is valid only for the person, firm, copartnership, or corporation to which it is issued. The certificate must be placed in a conspicuous place in the business or businesses for which it is issued and must be displayed at all times. Except as provided in this subsection, a person may not engage in business as a dealer or in leasing, renting, or letting of or granting licenses in living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, or tourist or trailer camps, or sell or receive anything of value by way of admissions, without a valid certificate. A person may not receive a license from any authority within the state to engage in any such business without a valid certificate. A person may not engage in the business of selling or leasing tangible personal property or services as a dealer; engage in leasing, renting, or letting of or granting licenses in living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, or tourist or trailer camps that are taxable under this chapter; or engage in the business of selling or receiving anything of value by way of admissions without a valid certificate.
(c) A marketplace provider that is a dealer under this chapter or a person who is required to collect and remit sales tax on remote sales must file with the department an application for a certificate of registration electronically.
(d)1. A person who engages in acts requiring a certificate of registration under this subsection and who fails or refuses to register commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Such acts are subject to injunctive proceedings as provided by law. A person who engages in acts requiring a certificate of registration and who fails or refuses to register is also subject to a $100 registration fee. However, the department may waive the registration fee if it finds that the failure to register was due to reasonable cause and not to willful negligence, willful neglect, or fraud.
2.a. A person who willfully fails to register after the department provides notice of the duty to register as a dealer commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
b. The department shall provide written notice of the duty to register to the person by personal service or by sending notice by registered mail to the person’s last known address. The department may provide written notice by both methods described in this sub-subparagraph.
(e) In addition to the certificate of registration, the department shall provide to each newly registered dealer an initial resale certificate that will be valid for the remainder of the period of issuance. The department shall provide each active dealer with an annual resale certificate. For purposes of this section, the term “active dealer” means a person who is currently registered with the department and who is required to file at least once during each applicable reporting period.
(f) The department may revoke a dealer’s certificate of registration if the dealer fails to comply with this chapter. Before revocation of a dealer’s certificate of registration, the department must schedule an informal conference at which the dealer may present evidence regarding the department’s intended revocation or enter into a compliance agreement with the department. The department must notify the dealer of its intended action and the time, place, and date of the scheduled informal conference by written notification sent by United States mail to the dealer’s last known address of record furnished by the dealer on a form prescribed by the department. The dealer is required to attend the informal conference and present evidence refuting the department’s intended revocation or enter into a compliance agreement with the department which resolves the dealer’s failure to comply with this chapter. The department shall issue an administrative complaint under s. 120.60 if the dealer fails to attend the department’s informal conference, fails to enter into a compliance agreement with the department resolving the dealer’s noncompliance with this chapter, or fails to comply with the executed compliance agreement.
(g) As used in this paragraph, the term “exhibitor” means a person who enters into an agreement authorizing the display of tangible personal property or services at a convention or a trade show. The following provisions apply to the registration of exhibitors as dealers under this chapter:
1. An exhibitor whose agreement prohibits the sale of tangible personal property or services subject to the tax imposed in this chapter is not required to register as a dealer.
2. An exhibitor whose agreement provides for the sale at wholesale only of tangible personal property or services subject to the tax imposed by this chapter must obtain a resale certificate from the purchasing dealer but is not required to register as a dealer.
3. An exhibitor whose agreement authorizes the retail sale of tangible personal property or services subject to the tax imposed by this chapter must register as a dealer and collect the tax on such sales.
4. An exhibitor who makes a remote sale pursuant to s. 212.0596 must register as a dealer.
A person who conducts a convention or a trade show must make his or her exhibitor’s agreements available to the department for inspection and copying.
(4) The department is hereby given the authority to purchase such supplies and equipment as may be necessary and incur any other necessary expenses as are proper for the enforcement and administration of this chapter.
History.—s. 18, ch. 26319, 1949; s. 9, ch. 61-276; s. 7, ch. 63-253; s. 13, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 15, ch. 67-180; ss. 21, 35, ch. 69-106; s. 128, ch. 71-136; s. 5, ch. 78-59; s. 54, ch. 78-95; s. 2, ch. 82-75; s. 74, ch. 83-217; s. 79, ch. 86-152; ss. 21, 92, ch. 87-6; s. 60, ch. 87-101; s. 10, ch. 87-402; s. 76, ch. 88-130; s. 43, ch. 89-356; s. 33, ch. 90-203; s. 241, ch. 91-224; s. 20, ch. 92-320; s. 9, ch. 94-314; s. 12, ch. 94-353; s. 1501, ch. 95-147; s. 1, ch. 96-299; s. 27, ch. 97-99; s. 7, ch. 98-140; s. 6, ch. 98-142; s. 21, ch. 98-200; s. 19, ch. 99-208; s. 4, ch. 99-239; s. 1, ch. 2000-206; s. 29, ch. 2002-218; s. 6, ch. 2014-40; s. 29, ch. 2017-36; s. 12, ch. 2021-2; s. 53, ch. 2025-208.
Arrestable Offenses under F.S. 212.18
M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd§212.18SALES TAXREMOVED
§212.18(3c1)FRAUDRENUMBERED. SEE REC # 9483
§212.18(3c2a)FRAUDRENUMBERED. SEE REC # 9484
§212.18(3d1)FRAUDFAILURE REFUSE REGISTER REQD TAX CERT REGISTRA
§212.18(3d2a)FRAUDFAIL REGIST REQD TAX CERT REGIS AFTR NOTIFICAT
Notes of Decisions
Cited in 11
cases, 1955–2014 · leading case: METRO. DADE CTY. v. Golden Nugget Grp., 448 So. 2d 515 (Fla. 3d DCA 1984).
METRO. DADE CTY. v. Golden Nugget Grp., 448 So. 2d 515 (Fla. 3d DCA 1984). “Further, the Ordinance was found to be in irreconcilable conflict with Section 212.18, since it purports to authorize collection of the tax by the County Tax Collector.”
Florida Dept. of Revenue v. NAVAL AVIATION, 907 So. 2d 586 (Fla. 1st DCA 2005). “See § 212.18, Fla. Stat. (2001). Pursuant to Chapter 212, Florida Statutes, the Department is seeking to collect sales taxes on tangible personal property sold by the Foundation.”
Golden Nugget Grp. v. Metro. DADE, 464 So. 2d 535 (Fla. 1985). “Further, the trial court found the ordinance to be in irreconcilable conflict with section 212.18, Florida Statutes (1983), because it purports to authorize collection of the tax by the Dade County tax collector.”
Schojan v. Papa John's Int'l Inc., 34 F. Supp. 3d 1206 (M.D. Fla. 2014). “18, alleging that under Florida law, when a retailer, vendor, or dealer collects sales tax from a purchaser, it does so as an involuntary agent of the State, and any sums collected as taxes from purchasers must be remitted to the Florida Department of Revenue.”
Straughn v. O'RIORDAN, 338 So. 2d 832 (Fla. 1976). “NOTES [1] Section 212.18(3), Fla. Stat. (1973). [2] The trial court's order recites: "It is true that certain criteria have been developed by the Department, and these have been communicated to the Area Supervisors by telephone, memorandums, and by seminar discussions.”
Blackshears II Aluminum, Inc. v. Dep't of Revenue, 641 So. 2d 928 (Fla. 5th DCA 1994). “As a registered sales tax dealer pursuant to section 212.18, Florida Statute (1989), whenever Blackshears collects funds from customers as taxes, it does so as the state’s agent.”
Davis v. Ponte Vedra Club, 78 So. 2d 858 (Fla. 1955). “Section 212.18 of the Act provides that the Comptroller shall administer and enforce the assessment and collection of the tax with interest and penalties imposed and he is authorized to make and publish such rules and regulations, not inconsistent with the Act, as he may deem…”
Herre v. State, Dept. of Revenue, 617 So. 2d 390 (Fla. 3d DCA 1993). “1988), provides that the Department of Revenue "shall provide by rule and regulation a method for" "administer[ing] and enforc[ing] the assessment and collection of the taxes, interests, and penalties imposed by this chapter," including section 212.”
LB Smith Aircraft Corp. v. Green, 94 So. 2d 832 (Fla. 1957). “The statute provides for administrative rules and regulations in Section 212.18(2), Florida Statutes 1955, F.”
Dept. of Revenue v. NU-LIFE HEALTH, 623 So. 2d 747 (Fla. 1st DCA 1993). “On the contrary, pursuant to section 212.18, the Department promulgated rule 12-3.”
Latin Express Serv., Inc. v. State, Dep't of Revenue, 687 So. 2d 1342 (Fla. 1st DCA 1997). “” It noted that a dealer desiring to conduct business in this state must apply for a certification of registration for each place of business under section 212.18(3) before it may engage in such business, and that engaging in business as a dealer without such certification first…”
— 212.18(2) — 3 cases
METRO. DADE CTY. v. Golden Nugget Grp., 448 So. 2d 515 (Fla. 3d DCA 1984). “Further, the Ordinance was found to be in irreconcilable conflict with Section 212.18, since it purports to authorize collection of the tax by the County Tax Collector.”
Herre v. State, Dept. of Revenue, 617 So. 2d 390 (Fla. 3d DCA 1993). “1988), provides that the Department of Revenue "shall provide by rule and regulation a method for" "administer[ing] and enforc[ing] the assessment and collection of the taxes, interests, and penalties imposed by this chapter," including section 212.”
LB Smith Aircraft Corp. v. Green, 94 So. 2d 832 (Fla. 1957). “The statute provides for administrative rules and regulations in Section 212.18(2), Florida Statutes 1955, F.”
— 212.18(3) — 2 cases
Straughn v. O'RIORDAN, 338 So. 2d 832 (Fla. 1976). “NOTES [1] Section 212.18(3), Fla. Stat. (1973). [2] The trial court's order recites: "It is true that certain criteria have been developed by the Department, and these have been communicated to the Area Supervisors by telephone, memorandums, and by seminar discussions.”
Latin Express Serv., Inc. v. State, Dep't of Revenue, 687 So. 2d 1342 (Fla. 1st DCA 1997). “” It noted that a dealer desiring to conduct business in this state must apply for a certification of registration for each place of business under section 212.18(3) before it may engage in such business, and that engaging in business as a dealer without such certification first…”
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