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Florida Statute 538.11 - Full Text and Legal Analysis Florida Statute 538.11 | Lawyer Caselaw & Research
Fla. Stat. § 538.11 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
538.11 Powers and duties of department; rules.—The same duties and privileges imposed by chapter 212 upon dealers of tangible personal property respecting the keeping of books and records and accounts and compliance with rules of the department shall apply to and be binding upon all persons who are subject to the provisions of this chapter. The department shall administer, collect, and enforce the registration authorized under this chapter pursuant to the same procedures used in the administration, collection, and enforcement of the general state sales tax imposed under chapter 212, except as provided in this section. The provisions of chapter 212 regarding the keeping of records and books shall apply. The department is authorized to employ persons and incur other expenses for which funds are appropriated by the Legislature. The department is empowered to adopt such rules, and shall prescribe and publish such forms, as may be necessary to effectuate the purposes of this chapter. The Legislature hereby finds that the failure to promptly implement the provisions of this chapter would present an immediate threat to the welfare of the state. Therefore, the executive director of the department is hereby authorized to adopt emergency rules pursuant to s. 120.54(4), for purposes of implementing this chapter. Notwithstanding any other provision of law, such emergency rules shall remain effective for 6 months from the date of adoption. Other rules of the department related to and in furtherance of the orderly implementation of the chapter shall not be subject to a rule challenge under s. 120.56(2) or a drawout proceeding under s. 120.54(3)(c)2. but, once adopted, shall be subject to an invalidity challenge under s. 120.56(3). Such rules shall be adopted by the Governor and Cabinet and shall become effective upon filing with the Department of State, notwithstanding the provisions of s. 120.54(3)(e)6.
History.—s. 2, ch. 89-533; s. 1, ch. 90-192; s. 4, ch. 91-429; s. 247, ch. 96-410; s. 35, ch. 97-99; s. 25, ch. 2001-63.

Cases Citing F.S. 538.11

Fla. Stat. § 538.11 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·State v. Moo Young, 566 So. 2d 1380 (Fla. 1st DCA 1990).

Cited 5 times | Published | Florida 1st District Court of Appeal | 1990 WL 136856

dismiss information. The trial court found section 538.011, Florida Statutes (1987) (repealed 1989) to
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Cited as authorityWoods (1999)
phrase: "rule_authority"
Cited as authorityArias (1998)
phrase: "rule_authority"
Cited as authority(citing case) (1996)
phrase: "rule_authority"
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·Diversified Numismatics, Inc. v. City of Orlando, Fla., 783 F. Supp. 1337 (M.D. Fla. 1990).

Cited 4 times | Published | District Court, M.D. Florida | 1990 U.S. Dist. LEXIS 19975, 1990 WL 324082

retained their records for 1 year. Fla.Stat. § 538.011(1). The current Florida statute requires a precious
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Cited as authorityHolt (2025)
phrase: "rule_authority"
Cited as authorityWindom (2024)
phrase: "rule_authority"
Cited as authorityBredesen (2009)
phrase: "rule_authority"
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This Florida statute resource is curated by Graham W. Syfert, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.