Florida Statute 212.01 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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212.01 Short title.—This chapter shall be known as the “Florida Revenue Act of 1949” and the taxes imposed herein shall be in addition to all other taxes imposed by law.

History.—s. 1, ch. 26319, 1949.

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Amendments to 212.01

Annotations, Discussions, Cases:

Cases Citing Statute 212.01

Total Results: 20 | Sort by: Relevance | Newest First

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Gaulden v. Kirk, 47 So. 2d 567 (Fla. 1950).

Cited 72 times | Published | Supreme Court of Florida | 1950 Fla. LEXIS 1044

...Trammell, Jr., Special Assistant Attorneys General, for appellee. HOBSON, Justice. On the 19th day of November, 1949, a warrant of arrest charging appellant, L.S. Gaulden, with certain violations (hereinafter specifically detailed) of the provisions of Chapter 26319, Acts of Special Session 1949, F.S.A. § 212.01 et seq., known as The "Florida revenue act of 1949", was served upon Gaulden....

...tive date of said Act was "otherwise specially provided in such law." We may and do take judicial notice of the fact that all three enactments, i.e. Chapters 26319, 26320 and 26321, of the Florida Legislature at the Special Session of 1949, F.S.A. §§ 212.01 et seq., 210.01 et seq., 208.44, were passed, approved by the Governor and became effective November 1, 1949....

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Gay v. Canada Dry Bottling Co. of Florida, 59 So. 2d 788 (Fla. 1952).

Cited 66 times | Published | Supreme Court of Florida

...f new bottles, cases and the component parts thereof from manufacturers for the purpose of packaging and distributing the beverages is taxable under the Florida Revenue Act of 1949, being Chapter 26319, Laws of Florida, Acts of 1949 Ex.Sess., F.S.A. § 212.01 et seq., as a "retail sale" to appellee....

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Mobley v. State, 409 So. 2d 1031 (Fla. 1982).

Cited 38 times | Published | Supreme Court of Florida

2d 807 (S.D. 1980); see also Model Penal Code, § 212.1 (1974). Kentucky has a statute which specifically

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Jean v. Nelson, 727 F.2d 957 (11th Cir. 1984).

Cited 38 times | Published | Court of Appeals for the Eleventh Circuit

lawful admission for certain national groups); id. § 212.1 (documentary requirements for nonimmigrants of

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United States v. Jeffrey David Howard, Ricky Leroy Stanley, Derrick Smith, Samuel J. Cooper, Jr., 918 F.2d 1529 (11th Cir. 1991).

Cited 27 times | Published | Court of Appeals for the Eleventh Circuit

4 . See Model Penal Code § 212.1 comment 2, at 220 (1980) ("The central problem

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Richard Bertram & Co. v. Green, 132 So. 2d 24 (Fla. Dist. Ct. App. 1961).

Cited 22 times | Published | District Court of Appeal of Florida

...ary to the statute. If the lease is then properly exempted it may not be converted into a taxable transaction by the fact that it is made through a broker. For the reasons above stated, we hold that the judgment must be reversed. Reversed. NOTES [1] Section 212.01, Fla....

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Gordon S. Sorrell, Jr. & June M. Sorrell v. Comm'r of Internal Revenue, 882 F.2d 484 (11th Cir. 1989).

Cited 17 times | Published | Court of Appeals for the Eleventh Circuit | 64 A.F.T.R.2d (RIA) 5662, 1989 U.S. App. LEXIS 13276

(critiquing pre-open-ing expense doctrine as applied to § 212(1) and where preparation to find an income-producing

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Air Jamaica, Ltd. v. State, Dept. of Rev., 374 So. 2d 575 (Fla. 3d DCA 1979).

Cited 7 times | Published | Florida 3rd District Court of Appeal

...rtment of Revenue (the Department) sustaining a finding that the Airlines were liable for uncollected sales tax on packaged meals purchased by the Airlines and served to their passengers on flights to foreign countries. The assessment is pursuant to Section 212.01 et seq., Florida Statutes (1977)....

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Gay v. Ogilvie, 47 So. 2d 525 (Fla. 1950).

Cited 6 times | Published | Supreme Court of Florida

...it for declaratory judgment and other relief instituted by the Jacksonville Symphony Association against the State Comptroller. The suit was brought to obtain a judicial interpretation of certain provisions of the Florida Revenue Act of 1949, F.S.A. § 212.01 et seq., under which the Comptroller has collected taxes on tickets for admissions to concerts given by the Association, to secure a determination that such transactions are exempt from the payment of taxes, and to require the Comptroller t...

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Batchelor-Robjohns v. United States, 788 F.3d 1280 (11th Cir. 2015).

Cited 5 times | Published | Court of Appeals for the Eleventh Circuit | 2015 WL 3514674

production or collection of income.” 26 U.S.C. § 212(1). In this Circuit, however, “ § 162(a) and 212

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Thompson v. Intercounty Tel. & Tel. Co., 62 So. 2d 16 (Fla. 1952).

Cited 5 times | Published | Supreme Court of Florida | 1952 Fla. LEXIS 1862

...The chancellor denied in part a motion of petitioners to dismiss a bill filed by the respondent to restrain the execution by the sheriff of a warrant issued by the comptroller for the collection of use taxes, penalties and interest claimed to be due under Chapter 26319, Laws of Florida, Acts of 1949, Ex.Sess., F.S.A. § 212.01 et seq....

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Henderson v. Gay, 49 So. 2d 325 (Fla. 1950).

Cited 3 times | Published | Supreme Court of Florida

...Gen., for appellee. THOMAS, Justice. The appellant filed a bill in the Circuit Court of Dade County to secure an injunction against the collection by the comptroller of certain taxes he had imposed under Chapter 26319, Laws of Florida, Acts of 1949, F.S.A. § 212.01 et seq., and to recover taxes already paid under that law....

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Green v. Panama City Hous. Auth., 115 So. 2d 560 (Fla. 1959).

Cited 1 times | Published | Supreme Court of Florida

Legislature of 1949 at its Special Session [F.S.A. § 212.01 et seq.] is not a property tax, but is a privilege

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Alachua Cnty. v. Expedia, Inc., 110 So. 3d 941 (Fla. 1st DCA 2013).

Cited 1 times | Published | Florida 1st District Court of Appeal | 2013 WL 709561, 2013 Fla. App. LEXIS 3202

the “Florida Revenue Act of 1949” codified at section 212.01, et. seq., Florida Statutes. Section 212.03(l)(a)

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Griswald v. State ex rel. Barrow, 119 So. 2d 428 (Fla. Dist. Ct. App. 1960).

Cited 1 times | Published | District Court of Appeal of Florida | 1960 Fla. App. LEXIS 2468

Ch. 26319. General Laws of Florida 1949, F.S.A. § 212.01 et seq. . See. 212.04, F.S., F.S.A. . Sec

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Knott v. State, 198 So. 3d 768 (Fla. 2d DCA 2016).

Published | Florida 2nd District Court of Appeal | 2016 Fla. App. LEXIS 3029, 2016 WL 801143

Florida Criminal Code and has its origins in section .212.1 of the Model Penal Code. See ch

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Graham v. State, 169 So. 3d 123 (Fla. 3d DCA 2015).

Published | Florida 3rd District Court of Appeal | 2015 Fla. App. LEXIS 3400, 2015 WL 1044221

part: American Law Institute Model Penal Code § 212.1. Kidnapping A person is guilty of kidnapping if

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Anne (Sandy) Batchelor-Robjohns v. United States, 788 F.3d 1280 (11th Cir. 2015).

Published | Court of Appeals for the Eleventh Circuit | 2015 U.S. App. LEXIS 9366, 115 A.F.T.R.2d (RIA) 2060

production or collection of income.” 26 U.S.C. § 212(1). In this Circuit, however, “ § 162(a) and 212

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Kirk v. W. Contracting Corp., 216 So. 2d 503 (Fla. Dist. Ct. App. 1968).

Published | District Court of Appeal of Florida | 1968 Fla. App. LEXIS 4725

Legislature of 1949 at its Special Session [F.S.A. § 212.01 et seq.] is not a property tax, but is a privilege

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Paramount-Gulf Theatres, Inc. v. City of Pensacola, 62 So. 2d 431 (Fla. 1951).

Published | Supreme Court of Florida | 1951 Fla. LEXIS 1796

of Florida, Extraordinary Session 1949, F.S.A. § 212.01 et seq., which latter act is the Sales Tax Act

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