Florida Statute 212.183 | 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. 212.183

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.

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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 Citing Statute 212.183

Total Results: 6

State Beverage Department v. Brentwood Assembly of God Church

Court: Fla. Dist. Ct. App. | Date Filed: 1963-02-12T00:00:00-08:00

Citation: 149 So. 2d 871, 4 A.L.R. 3d 1238

Snippet: Presbyterian Church of Miami v. Fuller, 134 Fla. 212, 183 So. 726 (October 11, 1938); State ex rel. First…reaffirmed that principle on rehearing (134 Fla. 212, 183 So. 726), saying: “The power of the Legislature

Davidson v. City of Coral Gables

Court: Fla. Dist. Ct. App. | Date Filed: 1960-03-30T23:53:00-08:00

Citation: 119 So. 2d 704

Snippet: former appearance of the case, reported in 134 Fla. 212, 183 So. 726, `a license is not property in a constitutional

Leafer v. State

Court: Fla. | Date Filed: 1958-06-27T00:00:00-07:00

Citation: 104 So. 2d 350, 1958 Fla. LEXIS 1464

Snippet: former appearance of the case, reported in 134 Fla. 212, 183 So. 726, “a license is not property in a constitutional

Scarborough v. Webb's Cut Rate Drug Company, Inc.

Court: Fla. | Date Filed: 1942-03-27T00:00:00-07:00

Citation: 8 So. 2d 913, 150 Fla. 754, 1942 Fla. LEXIS 1074

Snippet: Fuller,133 Fla. 554, 182 So. 888; also 134 Fla. 212, 183 So. 726, and136 Fla. 788, 187 So. 148; Ziffrin

City of Miami Beach v. State Ex Rel. Patrician Hotel Co.

Court: Fla. | Date Filed: 1941-01-28T00:00:00-08:00

Citation: 200 So. 213, 145 Fla. 716

Snippet: Fuller,133 Fla. 554, 182 So. 888; same 134 Fla. 212, 183 So. 726; same 136 Fla. 788, 187 So. 148. In the

State Ex Rel. First Presbyterian Church v. Fuller

Court: Fla. | Date Filed: 1939-03-03T00:00:00-08:00

Citation: 187 So. 148, 136 Fla. 788

Snippet: volumes 133 Fla. 554,182 South. Rep. 888, 134 Fla. 212, 183 South. Rep. 726, respectively. *Page 794 It was…Presbyterian Church of Miami v. Fuller, 134 Fla. 212, 183 South. Rep. 726, supra. From the map appended