Florida Statute 212.21 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

View Entire Chapter

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.

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Amendments to 212.21

Annotations, Discussions, Cases:

Cases Citing Statute 212.21

Total Results: 18

State Dept. of Revenue v. Anderson

403 So. 2d 397, 1981 Fla. LEXIS 2768

Supreme Court of Florida | Filed: Jul 23, 1981 | Docket: 1250206

Cited 94 times | Published

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

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

286 So. 2d 529

Supreme Court of Florida | Filed: Oct 31, 1973 | Docket: 1714472

Cited 50 times | Published

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

Richard Bertram & Co. v. Green

132 So. 2d 24

District Court of Appeal of Florida | Filed: Jun 29, 1961 | Docket: 1381833

Cited 22 times | Published

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

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

604 So. 2d 459, 1992 WL 171248

Supreme Court of Florida | Filed: Jul 23, 1992 | Docket: 1289801

Cited 19 times | Published

sales of magazines are taxable transactions. Section 212.21, Florida Statutes (1987), provides in part:

Ryder Truck Rental, Inc. v. Bryant

170 So. 2d 822, 1964 Fla. LEXIS 2299

Supreme Court of Florida | Filed: Jul 10, 1964 | Docket: 438117

Cited 17 times | Published

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

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

565 So. 2d 1304, 15 Fla. L. Weekly Supp. 323, 1990 Fla. LEXIS 729

Supreme Court of Florida | Filed: May 31, 1990 | Docket: 1403739

Cited 7 times | Published

sales of magazines are taxable transactions.[8] Section 212.21, Florida Statutes (1987), expressly declaring

LB Smith Aircraft Corp. v. Green

94 So. 2d 832

Supreme Court of Florida | Filed: Apr 24, 1957 | Docket: 1412186

Cited 5 times | Published

constitution of the state and of the United States." Section 212.21, Florida Statutes 1955, F.S.A. See Gay v. Canada

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

364 So. 2d 433

Supreme Court of Florida | Filed: Jul 20, 1978 | Docket: 462064

Cited 2 times | Published

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

SHARPER IMAGE v. Dept. of Rev.

704 So. 2d 657, 1997 WL 765638

District Court of Appeal of Florida | Filed: Dec 8, 1997 | Docket: 1706047

Cited 1 times | Published

constitutions of the state and of the United States. § 212.21, Fla. Stat. In Magazine Publishers, after finding

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

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

Supreme Court of Florida | Filed: Oct 31, 1973 | Docket: 64535960

Cited 1 times | Published

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

Green v. Sgurovsky

133 So. 2d 663

District Court of Appeal of Florida | Filed: Oct 23, 1961 | Docket: 60198633

Cited 1 times | Published

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

United States Trustee Region 21 v. Bast Amron LLP

Court of Appeals for the Eleventh Circuit | Filed: Jun 23, 2023 | Docket: 59925730

Published

Argued: May 20, 2021

Magazine Publishers, 604 So.2d at 463 (“Section 212.21 makes it clear that as between the imposition

United States Trustee Region 21 v. Bast Amron LLP

Court of Appeals for the Eleventh Circuit | Filed: Jun 23, 2023 | Docket: 59925730

Published

Argued: May 20, 2021

Magazine Publishers, 604 So.2d at 463 (“Section 212.21 makes it clear that as between the imposition

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

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

District Court of Appeal of Florida | Filed: Jul 16, 1996 | Docket: 64766212

Published

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

Fischer v. State, Department of Revenue

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

District Court of Appeal of Florida | Filed: Jun 23, 1980 | Docket: 64577159

Published

“specifically . . exempted by this chapter . . . .” Section 212.-21(2). . While the burden is placed upon the

Graf v. State, Department of Revenue

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

District Court of Appeal of Florida | Filed: Apr 9, 1974 | Docket: 64538186

Published

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

Elbert Moore, Inc. v. Green

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

District Court of Appeal of Florida | Filed: Sep 17, 1963 | Docket: 60215388

Published

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

Ruke Transport Line, Inc. v. Green

156 So. 2d 176

District Court of Appeal of Florida | Filed: Sep 10, 1963 | Docket: 60215065

Published

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