Arrestable Offenses / Crimes under Fla. Stat. 206.87
CopyCited 8 times | Published | Florida 1st District Court of Appeal | 1980 Fla. App. LEXIS 16281
...This order was adopted by the governor and cabinet, becoming final agency action. Pioneer asks this Court to decide Whether in the absence of a properly executed blanket exemption and/or resale certificate, the tax liability on the dealer for sales of special fuels is absolute? We answer in the affirmative. Section 206.87(1), Florida Statutes (1978 Supp.) imposes an excise tax of eight cents per gallon on the first sale or transfer of title of all special fuels (e.g., diesel, propane) used or sold for use in Florida....
...le and a nontaxable use are included in the definition of dealer, §
206.86(8)(h), Florida Statutes (1977). Sales for home, industrial, commercial, agricultural or marine purposes, or for consumption other than use, etc., are exempt from the tax, §
206.87(4)(a), Florida Statutes (1978 Supp.), and the initial dealer can sell to other dealers without collecting the tax, the second dealer then becoming responsible for payment of the tax, §
206.87(2), Florida Statutes (1978 Supp.)....
CopyCited 5 times | Published | Florida 1st District Court of Appeal | 1979 Fla. App. LEXIS 14034
...hase of special fuels in bulk quantities for resale to other dealers. Florida Statutes, §
206.86(8). Dealers are permitted to purchase special fuel without paying the tax, even though they are the first purchaser within the state. Florida Statutes, §
206.87(2). Under these circumstances, the purchasing dealer becomes the state's agent for the purpose of collecting and paying the tax. Florida Statutes, §
206.87(2), (3)....
...ddress of the purchaser and the number of his distributor or dealer's license, the sale shall be deemed taxable." Silver Sand contends that the proper application of the 1973 law results in the conclusion that Handy Haul-It was a dealer. Pursuant to Section 206.87(1) and (2), Florida Statutes 1973, and the applicable regulations, if the selling dealer established the tax exempt status of the sale by obtaining from the purchaser a resale exemption certificate, then the dealer who purchased the sp...
...btain 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....
...voice the distributor rendering such invoice shall plainly state thereon whether or not the tax required will be reported and paid by him, and the purchaser buying and receiving such products may fully rely upon the statement made in such invoice." "206.87(3) Upon payment or lawful assumption of the tax by the dealer, the amount of tax paid or assumed shall be added to the sale price of the product sold, and the amount of the tax shall be stated separately from the price of the product on all price display slips, bills, or statements which indicate the price of the product....
CopyPublished | Florida 5th District Court of Appeal | 2001 Fla. App. LEXIS 7534, 2001 WL 584204
...thereof has not been lawfully assumed by some person handling the same in this state.... [[Image here]] (3)(a) An excise tax of 6.9 cents per gallon is imposed on each gallon of kerosene in the same manner as 'prescribed *1212 for diesel fuel under ss. 206.87(2) and 206.872. (b) The exemptions provided by s. 206.874 shall apply to kerosene if the dyeing and marking requirements of s. 206.8741 are met....
...Packagers may qualify for a refund of taxes previously paid, as prescribed by the department, (emphasis added) It appears that section
206.9825(3)(a) imposes an “excise tax” on each gallon of kerosene sold, generally and in all cases, 2 *1213 unless specifically exempted either by section
206.874, or by (c) of the same subsection quoted above....
...utory provisions dealing with medical malpractice, tort litigation, and insurance reform did not violate one subject rule of the constitution). AFFIRMED. THOMPSON, C.J., and HARRIS, J., concur. . In 1997, the parent company of Kaskam acquired USA. . Section 206.87(2) provides: (2)The taxes specified in this section are imposed on all of the following: (a) The removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack....
...The number of gallons of blended diesel fuel subject to tax is the difference between the total number of gallons of blended diesel fuel removed or sold and the number of gallons of previously taxed diesel fuel used to produce the blended diesel fuel. Section 206.872 provides: (1) Every position holder shall pay taxes on the removal of diesel fuel from a terminal as described by s. 206.87(2)....
...In an exchange agreement between two licensed terminal suppliers, the receiving party shall be liable as the position holder if the receiving party is identified to the terminal operator by the delivering party. (2) Every terminal supplier shall pay taxes on the removal of diesel fuel from a refinery as specified by s. 206.87(2)(b). (3) Every importer shall pay taxes on the entry into this state as specified by s. 206.87(2)(c). (4) Any person that produces blended diesel fuel outside the bulk transfer or terminal system shall pay taxes as provided for by s. 206.87(2)(e). (5) Any person using diesel fuel in a use which is not exempt under s. 206.874 is liable for the backup tax imposed under s. 206.873. (6) The seller of diesel fuel is jointly and severally liable for the backup tax imposed under s. 206.873 if the seller knows or has reason to know that the diesel fuel will be used in any nonexempt use. (7) The terminal operator is jointly and severally liable for the taxes imposed under s. 206.87 if: (a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a terminal supplier; or (b) The terminal operator has not met the conditions specified under subsection (8). (8) A terminal operator is not liable for taxes imposed under s. 206.87 if at the time of the removal all the following apply: (a) The terminal operator is a terminal supplier....
...(b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service. (c) The terminal operator has no reason to believe that any information in the certificate is false. (9) The terminal operator is jointly and severally liable for the taxes imposed under s. 206.87 if, in connection with the removal of diesel fuel that is not dyed and marked in accordance with United States Environmental Protection Agency or Internal Revenue Service requirements, the terminal operator provides any person with any bill...
CopyPublished | Supreme Court of Florida | 1981 Fla. LEXIS 2776
...State Department of Revenue,
380 So.2d 1083 (Fla. 3d DCA 1980), disapproved,
403 So.2d 397 , (Fla.1981). Art. V, § 3(b)(3), Fla.Const. Although we consolidated these cases for oral argument, we choose to issue separate opinions. We approve the First District’s decision in Pioneer. Section
206.87(1), Florida Statutes (Supp....
...1978), imposes an eight-cent excise tax on each gallon of special fuel sold and makes dealers responsible for collecting the tax and remitting it to the state. Sales for home, industrial, commercial, agricultural, or marine purposes are specifically exempted from the tax levy. § 206.87(4)(a), Fla....
CopyPublished | Florida 1st District Court of Appeal | 1980 Fla. App. LEXIS 16538
LARRY G. SMITH, Judge. Belcher Oil Company appeals the Department of Revenue’s order assessing a tax deficiency, penalties and interest, under taxing statutes relating to sales of special fuels, Section 206.87(1), Florida Statutes (1975)....
...The issues presented by points 4 and 5 require reversal and remand for further proceedings. In Pioneer Oil Company, Inc. v. State of Florida, Department of Revenue,
381 So.2d 263 (Fla. 1st DCA 1980), this court held that in order to be entitled to exemption from the special fuels tax imposed under Section
206.87(1), Florida Statutes (1978 Supp.), it is necessary for the seller to obtain a resale or exemption certificate from the purchaser, as required by the Department’s rule 12B-5.03. In the Pioneer Oil case, although all the purchasers furnished resale certificates to Pioneer, the “resale” exemption provided for by Section
206.87(4)(a), Florida Statutes, did not apply, since only a dealer can purchase the fuel for resale, and none of them were licensed as dealers as required by Section 206.89, Florida Statutes....
...Of course, Zamora and Roberts, not being licensed dealers as required by Section 206.89, Florida Statutes, were not authorized to issue resale certificates. Belcher Oil also failed to obtain an exemption certificate from Zamora or Roberts to show that the fuel was being purchased for an exempt purpose under Section 206.87(4)(a), Florida Statutes (1975)....
...m the sales were exempt. We reject Belcher Oil’s con- ■ tention that it should be exempt from the tax because of misrepresentations by Zamora and Roberts, relied upon by Belcher Oil, that the fuel was being purchased for exempt agricultural use (Section 206.87(4)(a), Florida Statutes (1975))....
