The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.49

206.49 Invoice to show whether or not tax paid; liability.—

(1) Each terminal supplier or importer, when selling to any other terminal supplier or importer any of the products taxed under this part, shall render an invoice of such sale to the purchaser, and upon such invoice the terminal supplier or importer rendering such invoice shall plainly state thereon whether or not the tax required will be reported and paid by him or her, and the purchaser buying and receiving such products may fully rely upon the statement made in such invoice.

(2) In the event that a seller and purchaser of motor fuel have been convicted of conspiring to defraud the state of tax imposed under this chapter, the seller and purchaser may be held jointly and severally liable for the tax, interest, and penalties.

History.—s. 13, ch. 15659, 1931; CGL 1936 Supp. 1167(28); s. 1, ch. 70-995; s. 109, ch. 85-342; s. 1080, ch. 95-147; s. 53, ch. 95-417.

Note.—Former s. 208.16.

F.S. 206.49 on Google Scholar

F.S. 206.49 on Casetext

Amendments to 206.49

Arrestable Offenses / Crimes under Fla. Stat. 206.49

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.49.

Annotations, Discussions, Cases:

Cases from cite.case.law:

St. CASH, Jr. v. STATE, 609 So. 2d 1356 (Fla. Dist. Ct. App. 1992)

. . . This provision must be read in conjunction with related provisions in sections 206.49 and 206.56. . . . Section 206.49 provides: (1) Each refiner or importer, when selling to any other refiner or importer . . . Section 206.49 thereby sets forth a specific requirement that an invoice must be used in connection with . . . pursuant to a separate statement of the tax due on invoices in the limited situations described in section 206.49 . . .

SILVER SAND COMPANY OF LEESBURG, INC. v. DEPARTMENT OF REVENUE,, 365 So. 2d 1090 (Fla. Dist. Ct. App. 1979)

. . . that the amount of taxes be separately stated on all invoices as is required by Florida Statutes § 206.49 . . . assure itself as to Car-ruthers and Handy Haul-It’s status, and because the easy remedy set out in § 206.49 . . . F.S. 206.23, 206.49 and 206.87(3) do require that an invoice for sale of special fuel state the special . . . However, this section shall not apply to retail sales by a retail service station.” “206.49 Invoice to . . .