Florida Statute 212.21 | 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. 212.21

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.

F.S. 212.21 on Google Scholar

F.S. 212.21 on Casetext

Amendments to 212.21

Arrestable Offenses / Crimes under Fla. Stat. 212.21

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.21.

Annotations, Discussions, Cases:

Cases Citing Statute 212.21

Total Results: 20

Michael L. King v. State of Florida

Court: Fla. | Date Filed: 2017-01-26T00:00:00-08:00

Citation: 211 So. 3d 866, 42 Fla. L. Weekly Supp. 67, 2017 WL 372081, 2017 Fla. LEXIS 191

Snippet: requirements of law is not substantially impaired. Id. at 212-21 (footnote omitted). The jury unanimously recommended

Orange County v. Expedia, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2008-06-13T00:53:00-07:00

Citation: 985 So. 2d 622

Snippet: Chapter 212, Florida Statutes. §§ 125.0104(3)(a), 212.21(2), Fla. Stat. (2007). Counties have the option

SHARPER IMAGE v. Dept. of Rev.

Court: Fla. Dist. Ct. App. | Date Filed: 1997-12-07T23:53:00-08:00

Citation: 704 So. 2d 657

Snippet: constitutions of the state and of the United States. § 212.21, Fla. Stat. In Magazine Publishers, after finding…determine the proper remedy and focused on section 212.21. 604 So.2d at 463-64. According to the Florida

HMY New Yacht Sales, Inc. v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1996-07-16T00:00:00-07:00

Citation: 676 So. 2d 1385, 1996 Fla. App. LEXIS 7572, 1996 WL 392957

Snippet: However, it exercised its discretion under section 212.21(3) “to waive the penalty related to this portion

Dept. of Rev. v. MAGAZINE PUB. OF AMERICA

Court: Fla. | Date Filed: 1992-07-23T00:00:00-07:00

Citation: 604 So. 2d 459

Snippet: of magazines are taxable transactions. Section 212.21, Florida Statutes (1987), provides in part: (2)… of the state and of the United States. Section 212.21 makes it clear that as between the imposition of

Dept. of Revenue v. Magazine Publishers of Am., Inc.

Court: Fla. | Date Filed: 1990-05-31T00:53:00-07:00

Citation: 565 So. 2d 1304

Snippet: magazines are taxable transactions.[8] Section 212.21, Florida Statutes (1987), expressly declaring the…of the United States. (Emphasis added.) Section 212.21 makes it unmistakably clear that as between the

State Dept. of Revenue v. Anderson

Court: Fla. | Date Filed: 1981-07-23T00:53:00-07:00

Citation: 403 So. 2d 397

Snippet: to conditions pertaining to those exemptions. § 212.21(2), Fla. Stat. In the transactions in the instant

Fischer v. State, Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1980-06-23T00:00:00-07:00

Citation: 385 So. 2d 702, 1980 Fla. App. LEXIS 17057

Snippet: . . exempted by this chapter . . . .” Section 212.-21(2). . While the burden is placed upon the seller

Tropical Shipping & Const. Co., Ltd. v. Askew

Court: Fla. | Date Filed: 1978-07-20T00:53:00-07:00

Citation: 364 So. 2d 433

Snippet: provisions of the United States Constitution. Section 212.21(3), Florida Statutes (1973); L.B. Smith Aircraft

Ago

Court: Fla. Att'y Gen. | Date Filed: 1977-06-20T00:53:00-07:00

Snippet: Legislature are also broadly worded. See, e.g., s. 212.21(2), which reads in part: It is hereby declared…limited to the transactions described therein. See s. 212.21(3), F. S., which reads: It is further declared…therefore not within the scope of the exemption. See s. 212.21(2) and (3), F. S., quoted above. Although no judicial

Ago

Court: Fla. Att'y Gen. | Date Filed: 1975-10-14T00:53:00-07:00

Snippet: from sales tax liability. Sections 212.08(10) and 212.21(2). It is therefore my opinion that the City of

Graf v. State, Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1974-04-09T00:00:00-07:00

Citation: 292 So. 2d 599, 1974 Fla. App. LEXIS 7781

Snippet: as organic provisions would allow, e. g. Section 212.21(3). A common understanding of the language ‘passengers

State ex rel. Szabo Food Services, Inc. of North Carolina v. Dickinson

Court: Fla. | Date Filed: 1973-10-31T00:00:00-08:00

Citation: 286 So. 2d 529, 1973 Fla. LEXIS 4159

Snippet: Legislature expressed its purpose in Fla.Stat. (1969) § 212.21, F.S.A., when it was declared to be the specific

STATE EX REL SZABO FOOD SERV., INC., OF NC v. Dickinson

Court: Fla. | Date Filed: 1973-10-30T23:53:00-08:00

Citation: 286 So. 2d 529

Snippet: Legislature expressed its purpose in Fla. Stat. (1969) § 212.21, F.S.A., when it was declared to be the specific

Ryder Truck Rental, Inc. v. Bryant

Court: Fla. | Date Filed: 1964-07-10T00:53:00-07:00

Citation: 170 So. 2d 822

Snippet: exemption, under the Sales and Use Tax Law. See Section 212.21(2), Fla. Stat., F.S.A., in which it is said: "

Elbert Moore, Inc. v. Green

Court: Fla. Dist. Ct. App. | Date Filed: 1963-09-17T00:00:00-07:00

Citation: 156 So. 2d 397, 1963 Fla. App. LEXIS 3125

Snippet: as organic provisions would allow, e. g. Section 212.21(3). A common understanding of the language ‘passengers

Ruke Transport Line, Inc. v. Green

Court: Fla. Dist. Ct. App. | Date Filed: 1963-09-10T00:00:00-07:00

Citation: 156 So. 2d 176

Snippet: as organic provisions would allow, e. g. Section 212.21(3). A common understanding of the language ‘passengers

Green v. Sgurovsky

Court: Fla. Dist. Ct. App. | Date Filed: 1961-10-23T00:00:00-08:00

Citation: 133 So. 2d 663

Snippet: be exempt, it must under the policy stated in § 212.21 (2) be “specifically exempted therefrom.” That

Richard Bertram & Co. v. Green

Court: Fla. Dist. Ct. App. | Date Filed: 1961-06-29T00:53:00-07:00

Citation: 132 So. 2d 24

Snippet: for a consideration, * * *." [4] Section 212.21, Fla. Stat., F.S.A. "Declaration of legislative

United States Gypsum Company v. Green

Court: Fla. | Date Filed: 1959-03-31T23:53:00-08:00

Citation: 110 So. 2d 409

Snippet: had been paid would be exempt from taxation. Sec. 212.21(2) states that it was the legislative intent "