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The 2025 Florida Statutes
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F.S. 213.756213.756 Funds collected are state tax funds.—(1) Funds collected from a purchaser under the representation that they are taxes provided for under the state revenue laws are state funds from the moment of collection and are not subject to refund absent proof that such funds have been refunded previously to the purchaser. (2)(a) In any action by a purchaser against a retailer, dealer, or vendor to obtain a refund of or to otherwise recover taxes, fees, or surcharges collected by the retailer, dealer, or vendor from the purchaser:1. The purchaser in the action has the burden of proving all elements of its claim for a refund by clear and convincing evidence; 2. The sole remedy in the action is damages measured by the difference between what the retailer, dealer, or vendor collected as a tax, fee, or surcharge and what the retailer, dealer, or vendor paid to the taxing authority plus any discount or collection allowance authorized by law and taken by the retailer, dealer, or vendor; and 3. It is an affirmative defense to the action when the retailer, dealer, or vendor remitted the amount collected from the purchaser to the appropriate taxing authority, less any discount or collection allowance authorized by law. (b) This subsection applies to those taxes enumerated in s. 72.011, excluding chapter 202 and that portion of chapter 203 collected thereunder, and also applies to taxes imposed under chapter 205. (c) This subsection does not change the law regarding standing to claim a refund. History.—s. 41, ch. 91-112; s. 1, ch. 2005-184.
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Annotations, Discussions, Cases:
Cases Citing Statute 213.756
Total Results: 9
District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435415
Published
have been refunded previously to the
purchaser.” § 213.756(1), Fla. Stat.
However, even though the
District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435414
Published
have been refunded previously to the
purchaser.” § 213.756(1), Fla. Stat.
However, even though the
District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435413
Published
have been refunded previously to the
purchaser.” § 213.756(1), Fla. Stat.
However, even though the
District Court of Appeal of Florida | Filed: Apr 14, 2021 | Docket: 59819913
Published
state funds
from the moment of collection.” § 213.756(1), Fla. Stat. A merchant is
prohibited from
342 F. Supp. 3d 1271
District Court, S.D. Florida | Filed: Oct 19, 2018 | Docket: 64321321
Published
6. Fla. Stat. § 213.756 (Counts 2, 3, 4)
Defendants argue that Fla. Stat. § 213.756 precludes a cause
303 F.R.D. 659, 2014 U.S. Dist. LEXIS 173555, 2014 WL 7178102
District Court, M.D. Florida | Filed: Dec 16, 2014 | Docket: 66054274
Published
purported sales tax overcharge—is barred by section 213.756, Florida Statutes, by the voluntary payment
34 F. Supp. 3d 1206, 2014 WL 3661105, 2014 U.S. Dist. LEXIS 100319
District Court, M.D. Florida | Filed: Jul 23, 2014 | Docket: 64296283
Published
John’s further contends that Florida Statute § 213.756 expressly bars the purchaser from recovering from
752 So. 2d 62, 2000 Fla. App. LEXIS 985, 2000 WL 126205
District Court of Appeal of Florida | Filed: Feb 4, 2000 | Docket: 64795403
Published
provision for the assessment of a penalty. We find section 213.756, Fla. Stat., inapplicable because we are not
641 So. 2d 928, 1994 Fla. App. LEXIS 7749, 1994 WL 406145
District Court of Appeal of Florida | Filed: Aug 5, 1994 | Docket: 64750518
Published
DCA 1989).
In 1991, the Legislature enacted section 213.756, which provides:
213.756. Funds collected are
