Florida Statute 206.49 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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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.

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Amendments to 206.49

Annotations, Discussions, Cases:

Cases Citing Statute 206.49

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SILVER SAND CO., ETC. v. Dep't of Revenue, 365 So. 2d 1090 (Fla. 1st DCA 1979).

Cited 5 times | Published | Florida 1st District Court of Appeal | 1979 Fla. App. LEXIS 14034

...the taxes. * * * * * * "5. * * * The law permits a purchaser such as Silver Sand to assure itself that the taxes are included in the price by demanding that the amount of taxes be separately stated on all invoices as is required by Florida Statutes § 206.49....

...Silver Sand took no steps to assure itself of Handy Haul-It's, or Carruthers' veracity or status. Silver Sand was not justified in relying upon Carruthers' statements that the price included taxes because it took no steps to assure itself as to Carruthers and Handy Haul-It's status, and because the easy remedy set out in § 206.49 was not utilized....

...orized to obtain the 882,264 gallons of special fuel on Silver Sand's behalf. Silver Sand only authorized Handy Haul-It to purchase fuel from Radiant Oil not NCJ. In any event, the hearing officer did find that Silver Sand paid the tax. F.S. 206.23, 206.49 and 206.87(3) do require that an invoice for sale of special fuel state the special fuel tax as a separate item on the invoice....

... Distributors shall add the amount of the gas tax to the price of the motor fuel sold by them and shall state the rate of the tax separately from the price of the motor fuel on all invoices. However, this section shall not apply to retail sales by a retail service station." "206.49 Invoice to show whether or not tax paid....

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Cash v. State, 609 So. 2d 1356 (Fla. Dist. Ct. App. 1992).

Published | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 12521, 1992 WL 365472

related provisions in sections 206.49 and 206.56. Section 206.49 provides: (1) Each refiner or importer, when

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