212.21
Declaration of legislative intent.
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212.21 Declaration of legislative intent.—
(1) If any section, subsection, sentence, clause, phrase or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ineffective, inapplicable, or void, such invalidity or unconstitutionality shall not be construed to affect the portions of this chapter not so held to be unconstitutional, void, invalid, or ineffective, or affect the application of this chapter to other circumstances not so held to be invalid, it being hereby declared to be the express legislative intent that any such unconstitutional, illegal, invalid, ineffective, inapplicable, or void portion or portions of this chapter did not induce its passage, and that without the inclusion of any such unconstitutional, illegal, invalid, ineffective, or void portions of this chapter, the Legislature would have enacted the valid and constitutional portions thereof.
(2) It is hereby declared to be the specific legislative intent to tax each and every sale, admission, use, storage, consumption, or rental levied and set forth in this chapter, except as to such sale, admission, use, storage, consumption, or rental as shall be specifically exempted therefrom by this chapter subject to the conditions appertaining to such exemption. It is further declared to be the specific legislative intent that should any exemption or attempted exemption from the tax or the operation or imposition of the tax or taxes be declared to be invalid, ineffective, inapplicable, unconstitutional, or void for any reason, such declaration shall not affect the tax or taxes imposed herein, but such sale, admission, use, storage, consumption, or rental, or any of them exempted or attempted to be exempted from the tax or taxes or the operation or the imposition of the tax or taxes, shall be subject to the tax or taxes and the operation and imposition thereof to the same extent as if such exemption or attempted exemption had never been included herein.
(3) It is further declared to be the specific legislative intent to exempt from the tax or taxes or from the operation or the imposition thereof only such sales, admissions, uses, storages, consumption, or rentals in relation to or in respect of the things set forth by this chapter as exempted from the tax to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States. It is further declared to be the specific legislative intent to tax each and every taxable privilege made subject to the tax or taxes, except such sales, admissions, uses, storages, consumptions, or rentals as are specifically exempted therefrom by this chapter to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States.
(4) It being further declared to be the specific legislative intent that in the event any exemption or attempted exemption of any sale, admissions, use, storage, consumption, or rental from the tax or taxes imposed by this chapter is for any reason declared to be unconstitutional, ineffective, inapplicable, or void, that then and in such event each and every such sale, admission, use, storage, consumption, or rental shall be subject to the tax or taxes imposed by this chapter as fully and to the same extent as if such exemption or attempted exemption had never been included herein, it being declared to be the specific legislative intent that no unconstitutional, invalid, ineffective, inapplicable, or void exemption or attempted exemption or exemptions or attempted exemptions induced the passage of this chapter, it being further declared to be the specific legislative intent that without the inclusion herein of any such unconstitutional, invalid, ineffective, inapplicable, or void exemption or attempted exemption, exemptions or attempted exemptions, the valid portions of this chapter would have been enacted.
(5) It is the legislative intent that the repeal of any provision heretofore exempting in whole or part any item or transaction from the tax imposed by this chapter shall result in the full imposition of the applicable tax to any such item or transaction.
History.—s. 21, ch. 26319, 1949; s. 16, ch. 67-180; s. 14, ch. 68-27; s. 18, ch. 69-222; s. 22, ch. 87-6; s. 33, ch. 87-548.
Notes of Decisions
Cited in 17
cases, 1957–1997 · leading case: State Dept. of Revenue v. Anderson
State Dept. of Revenue v. Anderson (1981)
“§ 212.21(2), Fla. Stat. In the transactions in the instant case, the method of demonstrating exemption, as provided by statute and rule, was not followed.”
Dept. of Rev. v. MAGAZINE PUB. OF AMERICA (1992)
“Section 212.21, Florida Statutes (1987), provides in part: (2) It is hereby declared to be the specific legislative intent to tax each and every sale .”
Dept. of Revenue v. Magazine Publishers of Am., Inc. (1990)
“21, Florida Statutes (1987), expressly declaring the legislative intent of chapter 212, provides in part: (2) It is hereby declared to be the specific legislative intent to tax each and every sale, admission, use, storage, consumption or rental levied and set forth in this…”
Tropical Shipping & Const. Co., Ltd. v. Askew (1978)
“Section 212.21(3), Florida Statutes (1973); L.”
Richard Bertram & Co. v. Green (1961)
“" [4] Section 212.21, Fla. Stat., F.S.A. "Declaration of legislative intent.”
SHARPER IMAGE v. Dept. of Rev. (1997)
“(3) It is further declared to be the specific legislative intent to exempt from the tax.”
Ryder Truck Rental, Inc. v. Bryant (1964)
“See Section 212.21(2), Fla. Stat., F.S.A., in which it is said: "It is hereby declared to be the specific legislative intent to tax each and every sale, admission, use, storage, consumption, or rental levied and set forth in this chapter except as to such sale, admission, use,…”
STATE EX REL SZABO FOOD SERV., INC., OF NC v. Dickinson (1973)
“(1969) § 212.21, F.S.A., when it was declared to be the specific legislative intent to tax each and every sale except such sale "as shall be specifically exempted therefrom by this chapter.”
State ex rel. Szabo Food Services, Inc. of North Carolina v. Dickinson (1973)
“(1969) § 212.21, F.S.A., when it was declared to be the specific legislative intent to tax each and every sale except such sale “as shall be specifically exempted therefrom by this chapter.”
LB Smith Aircraft Corp. v. Green (1957)
“" Section 212.21, Florida Statutes 1955, F.”
Ruke Transport Line, Inc. v. Green (1963)
“Section 212.21(3). A common understanding of the language ‘passengers or property in interstate and foreign commerce’ would lead to the conclusion that it was used in its narrower sense and relates only to what is more generally referred to as common carriers.”
HMY New Yacht Sales, Inc. v. Department of Revenue (1996)
“” However, it exercised its discretion under section 212.21(3) “to waive the penalty related to this portion of the assessment.”
— 212.21(2) — 4 cases
State Dept. of Revenue v. Anderson (1981)
“§ 212.21(2), Fla. Stat. In the transactions in the instant case, the method of demonstrating exemption, as provided by statute and rule, was not followed.”
Ryder Truck Rental, Inc. v. Bryant (1964)
“See Section 212.21(2), Fla. Stat., F.S.A., in which it is said: "It is hereby declared to be the specific legislative intent to tax each and every sale, admission, use, storage, consumption, or rental levied and set forth in this chapter except as to such sale, admission, use,…”
— 212.21(3) — 6 cases
Tropical Shipping & Const. Co., Ltd. v. Askew (1978)
“Section 212.21(3), Florida Statutes (1973); L.”
Ruke Transport Line, Inc. v. Green (1963)
“Section 212.21(3). A common understanding of the language ‘passengers or property in interstate and foreign commerce’ would lead to the conclusion that it was used in its narrower sense and relates only to what is more generally referred to as common carriers.”
HMY New Yacht Sales, Inc. v. Department of Revenue (1996)
“” However, it exercised its discretion under section 212.21(3) “to waive the penalty related to this portion of the assessment.”
LB Smith Aircraft Corp. v. Green (1957)
“" Section 212.21, Florida Statutes 1955, F.”
Elbert Moore, Inc. v. Green (1963)
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