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Florida Statute 212.183 | Lawyer Caselaw & Research
F.S. 212.183 Case Law from Google Scholar
Statute is currently reporting as:
Link to State of Florida Official Statute Google Search for Amendments to 212.183

The 2023 Florida Statutes (including Special Session C)
Title XIV
TAXATION AND FINANCE
Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS
View Entire Chapter
F.S. 212.183
212.183 Rules for self-accrual of sales tax.—The Department of Revenue is authorized to provide by rule for self-accrual of the sales tax under one or more of the following circumstances:
(1) Where authorized by law for holders of direct pay permits.
(2) Where tangible personal property is subject to tax on a prorated basis, and the proration factor is based upon characteristics of the purchaser.
(3) Where the taxable status of types of tangible personal property will be known only upon use.
(4) For commercial rentals where the purchaser rents from a number of independent property owners who, apart from rentals to the purchaser in question, would otherwise not be obligated to register as dealers.
(5) Where the purchaser makes purchases in excess of $10 million per year of tangible personal property in any county.
(6) When the purchaser makes purchases of promotional materials as defined in s. 212.06(11) and at the time of purchase, the purchaser does not know whether the materials will be exported outside this state.
(7) For commercial rentals where the purchaser, who is required to remit sales tax electronically as provided under s. 213.755, rents from a number of independent property owners.
History.—s. 32, ch. 87-6; s. 19, ch. 87-101; s. 36, ch. 87-548; s. 3, ch. 92-168; s. 14, ch. 93-233; s. 32, ch. 96-397.

F.S. 212.183 on Google Scholar

F.S. 212.183 on Casetext

Amendments to 212.183


Arrestable Offenses / Crimes under Fla. Stat. 212.183
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.183.

Annotations, Discussions, Cases:

Cases from cite.case.law:

PHOENIX PETROLEUM COMPANY, v. UNITED STATES FEDERAL ENERGY REGULATORY COMMISSION, O PETRADE INTERNATIONAL, INC. v. UNITED STATES FEDERAL ENERGY REGULATORY COMMISSION, O, 95 F.3d 1555 (Fed. Cir. 1996)

. . . . § 212.183 (the “permissible average markup regulation” or the “PAM regulation”), Petrade, 62 FERC at . . . Reg. 64856, 64865 (Dec. 29, 1977), reprinted at 10 C.F.R. § 212.183. MAPCO, 993 F.2d at 245 n. 12. . . . . § 212.183(c) (1980); Petrade Int'l Inc., 51 FERC (CCH) ¶ 63,023, 65,107 (1990). . . . Petrade contends that FERC erred by treating the nearest comparable reseller provision of § 212.183(c . . . We agree with FERC holdings to the effect that section 212.183(c) sets forth an affirmative defense to . . .

MAPCO INTERNATIONAL INC. v. FEDERAL ENERGY REGULATORY COMMISSION, MAPCO INTERNATIONAL INC. v. UNITED STATES, 993 F.2d 235 (Temp. Emer. Ct. App. 1993)

. . . . § 212.183. . . . .

CIBRO PETROLEUM PRODUCTS, INC. v. SOHIO ALASKA PETROLEUM COMPANY,, 602 F. Supp. 1520 (N.D.N.Y. 1985)

. . . . § 212.183(c). . . . See 10 C.F.R. § 212.183(c). . . . Thus, Cibro argues that even assuming its interpretation of § 212.183(c) was historically incorrect, . . . such crude oil was priced in transactions of the nearest comparable reseller in the month. 10 C.F.R. § 212.183 . . . The regulation which addresses the pricing of crude oil by resellers is codified at 10 C.F.R. § 212.183 . . .

TEXAS ENERGY RESERVE CORPORATION, v. DEPARTMENT OF ENERGY B. RFB PETROLEUM, INC. v. DEPARTMENT OF ENERGY,, 710 F.2d 814 (Temp. Emer. Ct. App. 1983)

. . . . § 212.183 (1981) — and a final interpretation of these rules. 45 Fed.Reg. 74,437 (1980). . . . the reseller’s “average mark up” did not exceed its “permissible average mark up” (PAM). 10 C.F.R. § 212.183 . . . charge a price for that crude oil which exceeds the acquisition cost of that crude oil.... 10 C.F.R. § 212.183 . . .

JOHNSON OIL COMPANY, INC. v. UNITED STATES DEPARTMENT OF ENERGY, SOUTHWESTERN REFINING COMPANY, INC. v. JOHNSON, 690 F.2d 191 (Temp. Emer. Ct. App. 1982)

. . . UNDER SUBPART F AND PERMISSIBLE AVERAGE MARKUP UNDER SUB-PART L — RESELLER PRICING RULE §§ 212.93, 212.183 . . . This was the rule until January 1, 1978, when a new reseller rule § 212.183(a) went into effect under . . . gathering costs, general and administrative expenses and a “permissible average markup”. 10 C.F.R. § 212.183 . . . markup’ for each month does not exceed the reseller’s ‘permissible average markup’. . . . ” 10 C.F.R. § 212.183 . . . Mountain Fuel Supply Company, assumed Mountain’s supply obligations of crude oil to Johnson Oil. . § 212.183 . . .

TEXAS ENERGY RESERVE CORPORATION, v. DEPARTMENT OF ENERGY W. Jr. RFB PETROLEUM, INC. v. UNITED STATES DEPARTMENT OF ENERGY,, 535 F. Supp. 615 (D. Del. 1982)

. . . up” for all resales in the month did not exceed its “permissible average mark up” (“PAM”). 10 C.F.R. 212.183 . . . charge a price for that crude oil which exceeds the acquisition cost of that crude oil.... 10 C.F.R. 212.183 . . .