Florida Statute 213.756 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.756

213.756 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.

History.—s. 41, ch. 91-112; s. 1, ch. 2005-184.

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Amendments to 213.756

Arrestable Offenses / Crimes under Fla. Stat. 213.756

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.756.

Annotations, Discussions, Cases:

Cases Citing Statute 213.756

Total Results: 6

Oracle America, Inc. v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2024-12-04

Snippet: been refunded previously to the purchaser.” § 213.756(1), Fla. Stat. However, even though the statute

Oracle America, Inc. v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2024-12-04

Snippet: been refunded previously to the purchaser.” § 213.756(1), Fla. Stat. However, even though the statute

Oracle America, Inc. v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2024-12-04

Snippet: been refunded previously to the purchaser.” § 213.756(1), Fla. Stat. However, even though the statute

BJ'S WHOLESALE CLUB, INC., etc. v. LAURA BUGLIARO, etc.

Court: District Court of Appeal of Florida | Date Filed: 2021-04-14

Snippet: state funds from the moment of collection.” § 213.756(1), Fla. Stat. A merchant is prohibited from absorbing

Daytona Wheels, Inc. v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2000-02-04

Citation: 752 So. 2d 62, 2000 Fla. App. LEXIS 985, 2000 WL 126205

Snippet: for the assessment of a penalty. We find section 213.756, Fla. Stat., inapplicable because we are not here

Blackshears II Aluminum, Inc. v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1994-08-05

Citation: 641 So. 2d 928, 1994 Fla. App. LEXIS 7749, 1994 WL 406145

Snippet: 1991, the Legislature enacted section 213.756, which provides: 213.756. Funds collected are state tax funds