Florida Statutes
Fla. Stat. § 526.309 (2025)
Exempt sales.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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526.309 Exempt sales.—The provisions of this act shall not apply to the following retail sales by a refiner:
(1) A bona fide clearance sale for the purpose of discontinuing trade in such motor fuel.
(2) A final business liquidation sale.
(3) A sale of the refiner’s motor fuel by a fiduciary or other officer under the order or direction of any court.
(4) Sales made during a grand opening to introduce a new or remodeled business not to exceed 3 days, which grand opening shall be held within 60 days from the date the new or remodeled business begins operations.
Notes of Decisions
Cited in 1
case, 1992–1992 · leading case: Sixty Enter. v. Roman & Ciro, Inc., 601 So. 2d 234 (Fla. 3d DCA 1992).
Sixty Enter. v. Roman & Ciro, Inc., 601 So. 2d 234 (Fla. 3d DCA 1992). “4th at 617 (footnotes omitted) (emphasis supplied). [8] Other categories of transactions exempt under the Act include liquidation sales, grand opening sales, and sales made under the order or direction of a court.”
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