The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

View Entire Chapter

F.S. 212.02

212.02 Definitions.—The following terms and phrases when used in this chapter have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

(1) The term “admissions” means and includes the net sum of money after deduction of any federal taxes for admitting a person or vehicle or persons to any place of amusement, sport, or recreation or for the privilege of entering or staying in any place of amusement, sport, or recreation, including, but not limited to, theaters, outdoor theaters, shows, exhibitions, games, races, or any place where charge is made by way of sale of tickets, gate charges, seat charges, box charges, season pass charges, cover charges, greens fees, participation fees, entrance fees, or other fees or receipts of anything of value measured on an admission or entrance or length of stay or seat box accommodations in any place where there is any exhibition, amusement, sport, or recreation, and all dues and fees paid to private clubs and membership clubs providing recreational or physical fitness facilities, including, but not limited to, golf, tennis, swimming, yachting, boating, athletic, exercise, and fitness facilities, except physical fitness facilities owned or operated by any hospital licensed under chapter 395.

(2) “Business” means any activity engaged in by any person, or caused to be engaged in by him or her, with the object of private or public gain, benefit, or advantage, either direct or indirect. Except for the sales of any aircraft, boat, mobile home, or motor vehicle, the term “business” shall not be construed in this chapter to include occasional or isolated sales or transactions involving tangible personal property or services by a person who does not hold himself or herself out as engaged in business or sales of unclaimed tangible personal property under s. 717.122, but includes other charges for the sale or rental of tangible personal property, sales of services taxable under this chapter, sales of or charges of admission, communication services, all rentals and leases of living quarters, other than low-rent housing operated under chapter 421, sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps, and all rentals of or licenses in real property, other than low-rent housing operated under chapter 421, all leases or rentals of or licenses in parking lots or garages for motor vehicles, docking or storage spaces for boats in boat docks or marinas as defined in this chapter and made subject to a tax imposed by this chapter. The term “business” shall not be construed in this chapter to include the leasing, subleasing, or licensing of real property by one corporation to another if all of the stock of both such corporations is owned, directly or through one or more wholly owned subsidiaries, by a common parent corporation; the property was in use prior to July 1, 1989, title to the property was transferred after July 1, 1988, and before July 1, 1989, between members of an affiliated group, as defined in s. 1504(a) of the Internal Revenue Code of 1986, which group included both such corporations and there is no substantial change in the use of the property following the transfer of title; the leasing, subleasing, or licensing of the property was required by an unrelated lender as a condition of providing financing to one or more members of the affiliated group; and the corporation to which the property is leased, subleased, or licensed had sales subject to the tax imposed by this chapter of not less than $667 million during the most recent 12-month period ended June 30. Any tax on such sales, charges, rentals, admissions, or other transactions made subject to the tax imposed by this chapter shall be collected by the state, county, municipality, any political subdivision, agency, bureau, or department, or other state or local governmental instrumentality in the same manner as other dealers, unless specifically exempted by this chapter.

(3) The terms “cigarettes,” “tobacco,” or “tobacco products” referred to in this chapter include all such products as are defined or may be hereafter defined by the laws of the state.

(4) “Cost price” means the actual cost of articles of tangible personal property without any deductions therefrom on account of the cost of materials used, labor or service costs, transportation charges, or any expenses whatsoever.

(5) The term “department” means the Department of Revenue.

(6) “Enterprise zone” means an area of the state designated pursuant to s. 290.0065. This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.

(7) “Factory-built building” means a structure manufactured in a manufacturing facility for installation or erection as a finished building; “factory-built building” includes, but is not limited to, residential, commercial, institutional, storage, and industrial structures.

(8) “In this state” or “in the state” means within the state boundaries of Florida as defined in s. 1, Art. II of the State Constitution and includes all territory within these limits owned by or ceded to the United States.

(9) The term “intoxicating beverages” or “alcoholic beverages” referred to in this chapter includes all such beverages as are so defined or may be hereafter defined by the laws of the state.

(10) “Lease,” “let,” or “rental” means leasing or renting of living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps and real property, the same being defined as follows:

(a) Every building or other structure kept, used, maintained, or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay to transient or permanent guests or tenants, in which 10 or more rooms are furnished for the accommodation of such guests, and having one or more dining rooms or cafes where meals or lunches are served to such transient or permanent guests; such sleeping accommodations and dining rooms or cafes being conducted in the same building or buildings in connection therewith, shall, for the purpose of this chapter, be deemed a hotel.

(b) Any building, or part thereof, where separate accommodations for two or more families living independently of each other are supplied to transient or permanent guests or tenants shall for the purpose of this chapter be deemed an apartment house.

(c) Every house, boat, vehicle, motor court, trailer court, or other structure or any place or location kept, used, maintained, or advertised as, or held out to the public to be, a place where living quarters or sleeping or housekeeping accommodations are supplied for pay to transient or permanent guests or tenants, whether in one or adjoining buildings, shall for the purpose of this chapter be deemed a roominghouse.

(d) In all hotels, apartment houses, and roominghouses within the meaning of this chapter, the parlor, dining room, sleeping porches, kitchen, office, and sample rooms shall be construed to mean “rooms.”

(e) A “tourist camp” is a place where two or more tents, tent houses, or camp cottages are located and offered by a person or municipality for sleeping or eating accommodations, most generally to the transient public for either a direct money consideration or an indirect benefit to the lessor or owner in connection with a related business.

(f) A “trailer camp,” “mobile home park,” or “recreational vehicle park” is a place where space is offered, with or without service facilities, by any persons or municipality to the public for the parking and accommodation of two or more automobile trailers, mobile homes, or recreational vehicles which are used for lodging, for either a direct money consideration or an indirect benefit to the lessor or owner in connection with a related business, such space being hereby defined as living quarters, and the rental price thereof shall include all service charges paid to the lessor.

(g) “Lease,” “let,” or “rental” also means the leasing or rental of tangible personal property and the possession or use thereof by the lessee or rentee for a consideration, without transfer of the title of such property, except as expressly provided to the contrary herein. The term “lease,” “let,” or “rental” does not mean hourly, daily, or mileage charges, to the extent that such charges are subject to the jurisdiction of the ¹United States Interstate Commerce Commission, when such charges are paid by reason of the presence of railroad cars owned by another on the tracks of the taxpayer, or charges made pursuant to car service agreements. The term “lease,” “let,” “rental,” or “license” does not include payments made to an owner of high-voltage bulk transmission facilities in connection with the possession or control of such facilities by a regional transmission organization, independent system operator, or similar entity under the jurisdiction of the Federal Energy Regulatory Commission. However, where two taxpayers, in connection with the interchange of facilities, rent or lease property, each to the other, for use in providing or furnishing any of the services mentioned in s. 166.231, the term “lease or rental” means only the net amount of rental involved.

(h) “Real property” means the surface land, improvements thereto, and fixtures, and is synonymous with “realty” and “real estate.”

(i) “License,” as used in this chapter with reference to the use of real property, means the granting of a privilege to use or occupy a building or a parcel of real property for any purpose.

(j) Privilege, franchise, or concession fees, or fees for a license to do business, paid to an airport are not payments for leasing, letting, renting, or granting a license for the use of real property.

(11) “Motor fuel” means and includes what is commonly known and sold as gasoline and fuels containing a mixture of gasoline and other products.

(12) “Person” includes any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit and also includes any political subdivision, municipality, state agency, bureau, or department and includes the plural as well as the singular number.

(13) “Retailer” means and includes every person engaged in the business of making sales at retail or for distribution, or use, or consumption, or storage to be used or consumed in this state.

(14)(a) “Retail sale” or a “sale at retail” means a sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property or services taxable under this chapter, and includes all such transactions that may be made in lieu of retail sales or sales at retail. A sale for resale includes a sale of qualifying property. As used in this paragraph, the term “qualifying property” means tangible personal property, other than electricity, which is used or consumed by a government contractor in the performance of a qualifying contract as defined in s. 212.08(17)(c), to the extent that the cost of the property is allocated or charged as a direct item of cost to such contract, title to which property vests in or passes to the government under the contract. The term “government contractor” includes prime contractors and subcontractors. As used in this paragraph, a cost is a “direct item of cost” if it is a “direct cost” as defined in 48 C.F.R. s. 9904.418-30(a)(2), or similar successor provisions, including costs identified specifically with a particular contract.

(b) The terms “retail sales,” “sales at retail,” “use,” “storage,” and “consumption” include the sale, use, storage, or consumption of all tangible advertising materials imported or caused to be imported into this state. Tangible advertising material includes displays, display containers, brochures, catalogs, price lists, point-of-sale advertising, and technical manuals or any tangible personal property which does not accompany the product to the ultimate consumer.

(c) “Retail sales,” “sale at retail,” “use,” “storage,” and “consumption” do not include materials, containers, labels, sacks, bags, or similar items intended to accompany a product sold to a customer without which delivery of the product would be impracticable because of the character of the contents and be used one time only for packaging tangible personal property for sale or for the convenience of the customer or for packaging in the process of providing a service taxable under this chapter. When a separate charge for packaging materials is made, the charge shall be considered part of the sales price or rental charge for purposes of determining the applicability of tax. The terms do not include the sale, use, storage, or consumption of industrial materials, including chemicals and fuels except as provided herein, for future processing, manufacture, or conversion into articles of tangible personal property for resale when such industrial materials, including chemicals and fuels except as provided herein, become a component or ingredient of the finished product. However, the terms include the sale, use, storage, or consumption of tangible personal property, including machinery and equipment or parts thereof, purchased electricity, and fuels used to power machinery, when such items are used and dissipated in fabricating, converting, or processing tangible personal property for sale, even though they may become ingredients or components of the tangible personal property for sale through accident, wear, tear, erosion, corrosion, or similar means. The terms do not include the sale of materials to a registered repair facility for use in repairing a motor vehicle, airplane, or boat, when such materials are incorporated into and sold as part of the repair. Such a sale shall be deemed a purchase for resale by the repair facility, even though every material is not separately stated or separately priced on the repair invoice.

(d) “Gross sales” means the sum total of all sales of tangible personal property as defined herein, without any deduction whatsoever of any kind or character, except as provided in this chapter.

(e) The term “retail sale” includes a remote sale as defined in s. 212.0596(1).

(f) The term “retail sale” includes a sale facilitated through a marketplace as defined in s. 212.05965(1).

(15) “Sale” means and includes:

(a) Any transfer of title or possession, or both, exchange, barter, license, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

(b) The rental of living quarters or sleeping or housekeeping accommodations in hotels, apartment houses or roominghouses, or tourist or trailer camps, as hereinafter defined in this chapter.

(c) The producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.

(d) The furnishing, preparing, or serving for a consideration of any tangible personal property for consumption on or off the premises of the person furnishing, preparing, or serving such tangible personal property which includes the sale of meals or prepared food by an employer to his or her employees.

(e) A transaction whereby the possession of property is transferred but the seller retains title as security for the payment of the price.

(16) “Sales price” means the total amount paid for tangible personal property, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service cost, interest charged, losses, or any other expense whatsoever. “Sales price” also includes the consideration for a transaction which requires both labor and material to alter, remodel, maintain, adjust, or repair tangible personal property. Trade-ins or discounts allowed and taken at the time of sale shall not be included within the purview of this subsection. “Sales price” also includes the full face value of any coupon used by a purchaser to reduce the price paid to a retailer for an item of tangible personal property; where the retailer will be reimbursed for such coupon, in whole or in part, by the manufacturer of the item of tangible personal property; or whenever it is not practicable for the retailer to determine, at the time of sale, the extent to which reimbursement for the coupon will be made. The term “sales price” does not include federal excise taxes imposed upon the retailer on the sale of tangible personal property. The term “sales price” does include federal manufacturers’ excise taxes, even if the federal tax is listed as a separate item on the invoice. To the extent required by federal law, the term “sales price” does not include charges for Internet access services which are not itemized on the customer’s bill, but which can be reasonably identified from the selling dealer’s books and records kept in the regular course of business. The dealer may support the allocation of charges with books and records kept in the regular course of business covering the dealer’s entire service area, including territories outside this state.

(17) “Diesel fuel” means any liquid product, gas product, or combination thereof used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. This term includes, but is not limited to, all forms of fuel commonly or commercially known or sold as diesel fuel or kerosene. However, the term “diesel fuel” does not include butane gas, propane gas, or any other form of liquefied petroleum gas or compressed natural gas.

(18) “Storage” means and includes any keeping or retention in this state of tangible personal property for use or consumption in this state or for any purpose other than sale at retail in the regular course of business.

(19) “Tangible personal property” means and includes personal property which may be seen, weighed, measured, or touched or is in any manner perceptible to the senses, including electric power or energy, boats, motor vehicles and mobile homes as defined in s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all other types of vehicles. The term “tangible personal property” does not include stocks, bonds, notes, insurance, or other obligations or securities or pari-mutuel tickets sold or issued under the racing laws of the state.

(20) “Use” means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, or interest therein, except that it does not include the sale at retail of that property in the regular course of business. The term “use” does not include the loan of an automobile by a motor vehicle dealer to a high school for use in its driver education and safety program. The term “use” does not include a contractor’s use of “qualifying property” as defined by paragraph (14)(a).

(21) The term “use tax” referred to in this chapter includes the use, the consumption, the distribution, and the storage as herein defined.

(22) “Spaceport activities” means activities directed or sponsored by Space Florida on spaceport territory pursuant to its powers and responsibilities under the Space Florida Act.

(23) “Space flight” means any flight designed for suborbital, orbital, or interplanetary travel of a space vehicle, satellite, or station of any kind.

(24) “Coin-operated amusement machine” means any machine operated by coin, slug, token, coupon, or similar device for the purposes of entertainment or amusement. The term includes, but is not limited to, coin-operated pinball machines, music machines, juke boxes, mechanical games, video games, arcade games, billiard tables, moving picture viewers, shooting galleries, and all other similar amusement devices.

(25) “Sea trial” means a voyage for the purpose of testing repair or modification work, which is in length and scope reasonably necessary to test repairs or modifications, or a voyage for the purpose of ascertaining the seaworthiness of a vessel. If the sea trial is to test repair or modification work, the owner or repair facility shall certify, in a form required by the department, what repairs have been tested. The owner and the repair facility may also be required to certify that the length and scope of the voyage were reasonably necessary to test the repairs or modifications.

(26) “Solar energy system” means the equipment and requisite hardware that provide and are used for collecting, transferring, converting, storing, or using incident solar energy for water heating, space heating, cooling, or other applications that would otherwise require the use of a conventional source of energy such as petroleum products, natural gas, manufactured gas, or electricity.

(27) “Agricultural commodity” means horticultural, aquacultural, poultry and farm products, and livestock and livestock products.

(28) “Farmer” means a person who is directly engaged in the business of producing crops, livestock, or other agricultural commodities. The term includes, but is not limited to, horse breeders, nurserymen, dairy farmers, poultry farmers, cattle ranchers, apiarists, and persons raising fish.

(29) “Livestock” includes all animals of the equine, bovine, or swine class, including goats, sheep, mules, horses, hogs, cattle, ostriches, and other grazing animals raised for commercial purposes. The term also includes all aquaculture products, as defined in s. 597.0015 and identified by the Department of Agriculture and Consumer Services pursuant to s. 597.003, raised for commercial purposes.

(30) “Power farm equipment” means moving or stationary equipment that contains within itself the means for its own propulsion or power and moving or stationary equipment that is dependent upon an external power source to perform its functions.

(31) “Forest” means the land stocked by trees of any size used in the production of forest products, or formerly having such tree cover, and not currently developed for nonforest use.

(32) “Agricultural production” means the production of plants and animals useful to humans, including the preparation, planting, cultivating, or harvesting of these products or any other practices necessary to accomplish production through the harvest phase, including storage of raw products on a farm. The term includes aquaculture, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bees, and any and all forms of farm products and farm production.

(33) “Qualified aircraft” means any aircraft having a maximum certified takeoff weight of less than 10,000 pounds and equipped with twin turbofan engines that meet Stage IV noise requirements that is used by a business operating as an on-demand air carrier under Federal Aviation Administration Regulation Title 14, chapter I, part 135, Code of Federal Regulations, that owns or leases and operates a fleet of at least 25 of such aircraft in this state.

(34) “Fractional aircraft ownership program” means a program that meets the requirements of 14 C.F.R. part 91, subpart K, relating to fractional ownership operations, except that the program must include a minimum of 25 aircraft owned or leased by the program manager and used in the program.

History.—s. 2, ch. 26319, 1949; ss. 1-3, ch. 26871, 1951; s. 1, ch. 29883, 1955; s. 13, ch. 59-1; ss. 1-4, ch. 59-288; s. 3, ch. 61-274; s. 1, ch. 63-526; s. 7, ch. 63-253; ss. 1-3, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 1, ch. 67-180; ss. 1, 2, ch. 68-27; s. 1, ch. 68-119; ss. 21, 35, ch. 69-106; ss. 1-3, ch. 69-222; s. 1, ch. 70-206; s. 1, ch. 71-360; s. 47, ch. 71-377; s. 2, ch. 71-986; s. 3, ch. 73-240; s. 1, ch. 76-7; s. 1, ch. 77-174; s. 1, ch. 77-412; s. 1, ch. 78-250; ss. 1, 3, ch. 79-339; s. 1, ch. 79-359; s. 1, ch. 80-213; s. 6, ch. 82-75; s. 2, ch. 82-206; s. 1, ch. 83-3; s. 15, ch. 83-138; s. 5, ch. 84-170; s. 2, ch. 84-315; ss. 1, 9, ch. 84-324; s. 1, ch. 84-350; s. 33, ch. 84-356; s. 1, ch. 85-310; ss. 58, 65, ch. 85-342; s. 5, ch. 85-348; s. 64, ch. 86-152; s. 1, ch. 86-166; s. 7, ch. 87-6; s. 12, ch. 87-87; s. 9, ch. 87-101; s. 6, ch. 87-402; s. 1, ch. 87-548; ss. 26, 61, ch. 89-300; s. 8, ch. 90-192; s. 29, ch. 90-203; s. 2, ch. 90-358; ss. 23, 170, ch. 91-112; s. 9, ch. 92-319; s. 41, ch. 94-136; s. 31, ch. 95-146; s. 1491, ch. 95-147; s. 1, ch. 95-232; s. 59, ch. 95-280; s. 1, ch. 95-391; s. 111, ch. 95-417; s. 160, ch. 96-320; s. 17, ch. 97-99; s. 1, ch. 98-140; s. 1, ch. 98-142; s. 1, ch. 98-294; s. 4, ch. 98-342; s. 8, ch. 99-7; s. 12, ch. 99-208; s. 1, ch. 99-273; s. 38, ch. 2000-151; s. 1, ch. 2000-276; s. 9, ch. 2000-308; s. 3, ch. 2002-183; s. 12, ch. 2002-218; s. 142, ch. 2004-390; s. 16, ch. 2005-187; s. 1, ch. 2005-197; s. 20, ch. 2005-287; s. 53, ch. 2006-60; s. 1, ch. 2006-144; s. 17, ch. 2006-312; s. 19, ch. 2007-106; s. 4, ch. 2010-147; s. 11, ch. 2015-221; s. 2, ch. 2021-2.

¹Note.—Abolished by s. 101, Pub. L. No. 104-88.

F.S. 212.02 on Google Scholar

F.S. 212.02 on Casetext

Amendments to 212.02

Arrestable Offenses / Crimes under Fla. Stat. 212.02

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.02.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES- REPORT, 259 So. 3d 765 (Fla. 2018)

. . . [A slot machine is not a "coin-operated amusement machine" as defined in § 212.02(24), Fla. . . . Instruct on § 212.02(24), Fla. Stat. or § 849.161 546.10,Fla. Stat. as applicable. . . .

COX, v. PORSCHE FINANCIAL SERVICES, INC., 342 F. Supp. 3d 1271 (S.D. Fla. 2018)

. . . . § 212.02(16) (ECF No. 135-17). . . . Stat. § 212.02(16). . . .

GATOR COIN II, INC. a v. FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, LLC, v. II, a, 254 So. 3d 1113 (Fla. App. Ct. 2018)

. . . A slot machine is not a "coin-operated amusement machine" as defined in s. 212.02(24) or an amusement . . .

ALACHUA COUNTY, v. EXPEDIA, INC., 175 So. 3d 730 (Fla. 2015)

. . . .” § 212.02(12), Fla. Stat. (2014). . . .

In STANDARD JURY INSTRUCTIONS IN CRIMINAL CASES REPORT NO., 148 So. 3d 1204 (Fla. 2014)

. . . [A slot machine is not a “coin-operated amusement machine” as defined in § 212.02(24), Fla. . . . Instruct on § 212.02(2⅛), Fla. Stat. or § 8^9.161, Fla. Stat. as applicable. . . .

BROWARD COUNTY, v. FAIRFIELD RESORTS INC. d b a, 946 So. 2d 1144 (Fla. Dist. Ct. App. 2006)

. . . See § 212.02(10)(c), Fla. Stat. (2001). . . .

FLORIDA DEPARTMENT OF REVENUE, v. NAVAL AVIATION MUSEUM FOUNDATION, INC., 907 So. 2d 586 (Fla. Dist. Ct. App. 2005)

. . . .” § 212.02(12). . . . .

STATE DEPARTMENT OF REVENUE, v. LOCKHEED MARTIN CORPORATION,, 905 So. 2d 1017 (Fla. Dist. Ct. App. 2005)

. . . material used, labor or service costs, or transportation charges, notwithstanding the provisions of s. 212.02 . . . The term “cost” as used in subsection (2) means “cost price” as defined in section 212.02(4), Florida . . . Section 212.02(4) defines “cost price” to mean “the actual cost of articles of tangible personal property . . . perceptible to the senses, including electric power or energy, boats, motor vehicles, and mobile homes-” § 212.02 . . . that it does not include the sale at retail of that property in the regular course of business....” § 212.02 . . .

FLORIDA DEPARTMENT OF REVENUE, v. NEW SEA ESCAPE CRUISES, LTD., 894 So. 2d 954 (Fla. 2005)

. . . .” § 212.02(20), Fla. Stat. (1997). . . . II of the State Constitution,” § 212.02(8), Fla. Stat. (1997). . . .

DREAM BOAT, INC. v. DEPARTMENT OF REVENUE,, 921 So. 2d 1 (Fla. Dist. Ct. App. 2003)

. . . agreements occurred in Florida, and the slot machines were used in Florida, as “use” is defined by section 212.02 . . .

W. ROBBINS, v. RACETRACK TRAINING CENTER, INC., 833 So. 2d 306 (Fla. Dist. Ct. App. 2003)

. . . See § 212.02(29), Fla. Stat. (1998 Supp.); § 585.01(13), Fla. Stat. (1997); § 588.13(1), Fla. . . .

IPC SPORTS, INC. v. STATE DEPARTMENT OF REVENUE,, 829 So. 2d 330 (Fla. Dist. Ct. App. 2002)

. . . Section 212.02(12), Fla. . . . Section 212.02(2), Fla. . . . Section 212.02(12), Fla. Stat. . . . Pursuant to Section 212.02(2) 'business' includes activities engaged in with the object of public benefit . . .

NEW SEA ESCAPE CRUISES, LTD. v. FLORIDA DEPARTMENT OF REVENUE,, 823 So. 2d 161 (Fla. Dist. Ct. App. 2002)

. . . The word “use” is defined in section 212.02(20), Florida Statutes as including “the exercise of any right . . . being used only when gambling takes place, is contrary to the broad definition of “use” in section 212.02 . . . sale, for the purpose of the tax mandated by section 212.05, Florida Statutes, is defined in section 212.02 . . . Section 212.02(10)(g), Florida Statutes (1997) defines “lease” as “the leasing or rental of tangible . . .

ORANGE COUNTY, v. BELLSOUTH TELECOMMUNICATIONS, INC., 812 So. 2d 475 (Fla. Dist. Ct. App. 2002)

. . . . § 212.02(16), Fla. . . .

O. HALE, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 808 So. 2d 237 (Fla. Dist. Ct. App. 2002)

. . . (c) The rental of facilities, as defined in s. 212.02(10)© [defining trailer camp, mobile home park, . . .

WAL- MART STORES, INC. v. MAZOUREK,, 778 So. 2d 346 (Fla. Dist. Ct. App. 2000)

. . . Section 212.02(16), Florida Statutes (1997) defines “sales price,” in part, as the “total amount paid . . .

AMERICAN TELEPHONE AND TELEGRAPH COMPANY, AT T v. FLORIDA DEPARTMENT OF REVENUE,, 764 So. 2d 665 (Fla. Dist. Ct. App. 2000)

. . . one of these “tests,” the trial court simply, and properly, applied the pertinent statute, section 212.02 . . . Section 212.02(2), Florida Statutes (1983), defines “sale” as including “[a]ny transfer of title or possession . . . Most importantly, section 212.02(4) defines “sales price” in pertinent part as follows: [TJhe total amount . . . Returning to section 212.02(4), the “services that are a part of the sale” language in the definition . . .

DEPARTMENT OF REVENUE, v. OCALA BREEDERS SALES, INC., 725 So. 2d 387 (Fla. Dist. Ct. App. 1998)

. . . Section 212.02(4) defines “cost price” as follows: “Cost price” means the actual cost of articles of . . . Section 212.02(16) provides: Sales price means the total amount paid for tangible personal property, . . . Pursuant to section 212.02(4), “cost price” includes the cost of such services necessary to produce the . . . The Department relies heavily on section 212.02(4) which provides that the cost price is the "actual . . .

SHARPER IMAGE CORPORATION, v. DEPARTMENT OF REVENUE OF STATE OF FLORIDA,, 704 So. 2d 657 (Fla. Dist. Ct. App. 1997)

. . . .” § 212.02(28), Fla. Stat. (1987). . . . “Use” also means the consumption or enjoyment of the benefit of services. § 212.02(27), Fla. . . . or any tangible personal property which does not accompany the product to the ultimate consumer. § 212.02 . . . These statutes defining “use tax” and “use,” particularly section 212.02(19)(b), evidence the Legislature . . .

ALLIED MARINE GROUP, v. DEPARTMENT OF REVENUE,, 701 So. 2d 630 (Fla. Dist. Ct. App. 1997)

. . . . § 212.02(20), Fla. Stat. (Supp.l996)(emphasis added). . . .

S W AIR VAC SYSTEMS, INC. v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 697 So. 2d 1313 (Fla. Dist. Ct. App. 1997)

. . . . § 212.02(10)©, Fla. Stat. . . . The term “business” is also defined in section 212.02: “Business” means any activity engaged in by any . . . him, with the object of private or public gain, benefit, or advantage, either direct or indirect. § 212.02 . . . , 641 So.2d 158 (Fla. 1st DCA 1994), in the context of renting real property: Nothing in subsection 212.02 . . . were in the business of granting a license was not a clearly erroneous interpretation of subsection 212.02 . . .

LATIN EXPRESS SERVICE, INC. v. STATE DEPARTMENT OF REVENUE,, 687 So. 2d 1342 (Fla. Dist. Ct. App. 1997)

. . . found that “[t]he lease or rental of the vehicles in question is a taxable transaction under Section 212.02 . . . From the definitions in section 212.02, it is clear that reference in chapter 212 to “retail sale” or . . .

WARNING SAFETY LIGHTS OF GEORGIA, INC. v. STATE DEPARTMENT OF REVENUE, L. H., 678 So. 2d 1377 (Fla. Dist. Ct. App. 1996)

. . . declaration under section 120.565, Florida Statutes (1993), concerning the impact of sections 212.05 and 212.02 . . . In its Declaratory Statement, the Department interpreted section 212.02(10)(g), Florida Statutes (1993 . . . “Use” is defined in section 212.02(21), Florida Statutes (1993), as follows: ‘Use’ means and includes . . .

HMY NEW YACHT SALES, INC. v. DEPARTMENT OF REVENUE,, 676 So. 2d 1385 (Fla. Dist. Ct. App. 1996)

. . . Noting the definition of “use” in section 212.02(21), it concluded that the facts “establish that Petitioner . . .

DEPARTMENT OF REVENUE, v. JOHN S ISLAND CLUB, INC., 680 So. 2d 475 (Fla. Dist. Ct. App. 1996)

. . . After the substantive amendment to section 212.02(1), DOR adopted rule 12A-1.005(5)(d)l.b., which provides . . .

REGAL KITCHENS, INC. v. FLORIDA DEPARTMENT OF REVENUE,, 641 So. 2d 158 (Fla. Dist. Ct. App. 1994)

. . . The term “business” is defined in subsection 212.02(2), Florida Statutes (1993), as “any activity engaged . . . Nothing in subsection 212.02(2) Florida Statutes (1989), suggests that the term “business” is limited . . .

FLORIDA HOTEL AND MOTEL ASSOCIATION, INC. v. STATE DEPARTMENT OF REVENUE,, 635 So. 2d 1044 (Fla. Dist. Ct. App. 1994)

. . . Section 212.02(15)(a), Florida Statutes (1991), defines “[rjetail sale” and “sale at retail” as “a sale . . .

D. TUCKER, v. G. RESHA,, 634 So. 2d 756 (Fla. Dist. Ct. App. 1994)

. . . § 213.34, Fla.Stat. (1989); see also § 212.0505, Fla.Stat. (1987) (dealing with sale of drugs); §§ 212.02 . . .

DEPARTMENT OF REVENUE, v. QUOTRON SYSTEMS, INC., 615 So. 2d 774 (Fla. Dist. Ct. App. 1993)

. . . subscribers constitutes a “sale” of “tangible personal property” within the definitions provided by Section 212.02 . . . property” in connection with “services,” and thus, relying upon the definition of “sales price” in Section 212.02 . . .

DEPARTMENT OF REVENUE, v. B L CONCEPTS, INC., 612 So. 2d 720 (Fla. Dist. Ct. App. 1993)

. . . three items, claiming that these charges are for “services that are a part of a sale” citing section 212.02 . . . Section 212.02(16)(a), Florida Statutes, defines "sale” as including a lease or rental. . . . .

L. PHILLIPS, v. UNITED STATES, 801 F. Supp. 337 (D. Idaho 1992)

. . . The compaction equipment to be used was to meet the requirements of Section 212.02. . . .

FLORIDA HI- LIFT, v. DEPARTMENT OF REVENUE,, 571 So. 2d 1364 (Fla. Dist. Ct. App. 1990)

. . . We hold that the transportation charges in question were incident to a “sale,” defined under Section 212.02 . . . Therefore, pursuant to Section 212.02(2)(a), Florida Statutes, and Rules 12A-1.045 and 12A-1.016, Florida . . . This statutory definition has remained unchanged and is currently Section 212.02(16)(a), Florida Statutes . . .

DEPARTMENT OF REVENUE, v. MAGAZINE PUBLISHERS OF AMERICA, INC., 565 So. 2d 1304 (Fla. 1990)

. . . disputed that magazines are within the definition of tangible personal property set forth in section 212.02 . . .

MOORE J. v. STATE DEPARTMENT OF REVENUE, 536 So. 2d 1050 (Fla. Dist. Ct. App. 1988)

. . . See e.g., sections 212.02(9) and 212.02(12), Florida Statutes (1984). . . . See sections 212.02(9); 212.02(12); 212.05(l)(b), Florida Statutes (1985). . . .

DEPARTMENT OF REVENUE, v. IMPERIAL BUILDERS SUPPLY, INC., 519 So. 2d 1030 (Fla. Dist. Ct. App. 1988)

. . . Section 212.02(4), Florida Statutes, defines “sales price” to mean the total amount paid for tangible . . .

DEPARTMENT OF REVENUE, v. YACHT FUTURA CORPORATION,, 510 So. 2d 1047 (Fla. Dist. Ct. App. 1987)

. . . See sections 212.02(7) and (8), 212.05, and 212.06, Florida Statutes (1983); see also, Department of . . .

In ADVISORY OPINION TO THE GOVERNOR,, 509 So. 2d 292 (Fla. 1987)

. . . Indeed, section 212.02(22) of the act specifically incorporates by reference the SIC manual in defining . . . (amending § 212.02(21), Fla.Stat.) . . . supplies used, labor costs, service costs, or transportation charges notwithstanding the provisions of s. 212.02 . . .

UNITED ENGINES, INC. v. DEPARTMENT OF REVENUE,, 508 So. 2d 459 (Fla. Dist. Ct. App. 1987)

. . . Section 212.02(8), Florida Statutes (1983) provides: “Use” means and includes the exercise of any right . . . personal property incident to the ownership thereof,” constituting “use” in Florida pursuant to section 212.02 . . .

DEPARTMENT OF REVENUE, v. G. R. SWAN ENTERPRISES, INC., 506 So. 2d 455 (Fla. Dist. Ct. App. 1987)

. . . boat in Florida waters for more than two months constitute a “storage,” which according to Sections 212.02 . . . (7) and 212.02(13), Florida Statutes (1983), is a taxable transaction in itself under Chapter 212. . . . Section 212.02(8), Florida Statutes (1983) in pertinent part provides: (8) “Use" means and includes the . . . Section 212.02(7), Florida Statutes (1983) provides: (7) "Storage" means and includes any keeping or . . . Section 212.02(13), Florida Statutes (1983) provides: (13) The term "use tax” referred to in this chapter . . .

CRONACHER v. FLORIDA DEPARTMENT OF REVENUE, 19 Fla. Supp. 2d 146 (Fla. Cir. Ct. 1986)

. . . Plaintiff’s complaint refers to the definition of “business” as set forth in F.S. 212.02(9) in support . . .

CONTINENTAL DEVELOPERS CONVERSIONS, INC. v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, 17 Fla. Supp. 2d 8 (Fla. Cir. Ct. 1986)

. . . S. 212.02(7) and (8), which provide: (7) “Storage” means and includes any keeping or retention in this . . .

CAMPUS COMMUNICATIONS, INC. a v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 473 So. 2d 1290 (Fla. 1985)

. . . .” § 212.02(2)(a). . . . .” § 212.02(3)(a). . . . point when “a sale [is made] to a consumer or any person for any purpose other than for resale.” § 212.02 . . .

HIMES, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, 14 Fla. Supp. 2d 4 (Fla. Cir. Ct. 1985)

. . . The term “business” in Section 212.03(1) is defined by Section 212.02(9) as follows: (9) “Business . . . . The term “rental” and “lease” is defined by Section 212.02(6), F.S. as follows: (6) “Lease”, “let”, or . . . and real property, the same being defined as follows: The term “roominghouse” is defined by Section 212.02 . . . whether you call it a hotel, apartment house, or roominghouse; that a motel (not listed in Section 212.02 . . . Section 212.02(6)(d) defines rooms to include the parlor, the dining room, the kitchen, and other rooms . . .

RURALIST PRESS, INC. v. FLORIDA DEPARTMENT OF BANKING AND FINANCE,, 429 So. 2d 1270 (Fla. Dist. Ct. App. 1983)

. . . Cost price is defined in Section 212.02(5) as actual cost without deductions for materials used. . . .

STATE DEPARTMENT OF REVENUE, v. N. ANDERSON,, 403 So. 2d 397 (Fla. 1981)

. . . . § 212.02(2)(a), Fla.Stat. . . . promulgated rule 12A-1.38, Florida Administrative Code, to implement the resale provisions of section 212.02 . . .

SOUTHERN PAVING COMPANY v. STATE DEPARTMENT OF REVENUE,, 399 So. 2d 11 (Fla. Dist. Ct. App. 1981)

. . . find no evidence of any consideration paid for the asphalt so as to constitute a sale as defined by § 212.02 . . .

GORE NEWSPAPER COMPANY, v. DEPARTMENT OF REVENUE,, 398 So. 2d 945 (Fla. Dist. Ct. App. 1981)

. . . “Use” is defined in Section 212.02(8) of the same statutory scheme as “the exercise of any right or power . . . Although we are bound by the rather broad definition of “use” contained within Section 212.02(8), I am . . . products constituted a “consumption” rather than a “use” of such products as broadly defined by Section 212.02 . . . The hearing officer nonetheless determined that the definition of “use” in Section 212.02(8) was broad . . . Section 212.02(8) defines the term “use” to mean and include “the exercise of any right or power over . . .

LORD CHUMLEY s OF STUART, INC. s v. DEPARTMENT OF REVENUE,, 401 So. 2d 817 (Fla. Dist. Ct. App. 1981)

. . . determine what is meant by a person engaging in business we look to the definition of said term in Section 212.02 . . .

AMERICAN VIDEO CORPORATION, v. A. LEWIS, a, 389 So. 2d 1059 (Fla. Dist. Ct. App. 1980)

. . . rental and therefore constituted a “resale” to its customers under the definition of “sale,” Section 212.02 . . . A taxable “retail sale” is defined in Section 212.02(3)(a) as “a sale to a consumer or to any person . . . Section 212.02(2)(a) defines “sale” as: (a) Any transfer of title or possession, or both, exchange, barter . . .

UNITED STATES v. ASSOCIATED DEVELOPERS OF FLORIDA, INC. DEPARTMENT OF REVENUE, v. ASSOCIATED DEVELOPERS OF FLORIDA, INC., 400 So. 2d 17 (Fla. Dist. Ct. App. 1980)

. . . . §§ 212.02(1), 212.06, Fla.Stat. (1977). . . .

E. FISCHER, v. STATE DEPARTMENT OF REVENUE,, 385 So. 2d 702 (Fla. Dist. Ct. App. 1980)

. . . See, Section 212.02(3)(a), Florida Statutes (1977), providing that a resale must be in strict compliance . . .

H. ANDERSON v. STATE DEPARTMENT OF REVENUE,, 380 So. 2d 1083 (Fla. Dist. Ct. App. 1980)

. . . A retail sale under Florida law is defined in Section 212.02(3)(a), Florida Statutes (1977): “ ‘Retail . . .

SMITH, d b a W. v. DEPARTMENT OF REVENUE,, 376 So. 2d 421 (Fla. Dist. Ct. App. 1979)

. . . In addition, the State points out that Section 212.02(12) defines “tangible personal property.” . . . For the exercise of said privilege a tax is levied on each taxable transaction or incident . . ” . “212.02 . . .

AIR JAMAICA, LTD. S. A. v. STATE DEPARTMENT OF REVENUE,, 374 So. 2d 575 (Fla. Dist. Ct. App. 1979)

. . . Sections 212.02(3)(a); 212.05, Florida Statutes (1975). . . .

ESTATE W. T. GRANT COMPANY v. A. LEWIS, O D L. A. D. A., 358 So. 2d 76 (Fla. Dist. Ct. App. 1978)

. . . Section 212.02(4) defines the term “sales price” upon which the tax is to be paid as: “. . . the total . . .

KLOSTERS REDERI A S, d b a v. STATE DEPARTMENT OF REVENUE,, 348 So. 2d 656 (Fla. Dist. Ct. App. 1977)

. . . consumption” of the items outside the territorial waters of the' state of Florida, pursuant to Section 212.02 . . .

B. J. McADAMS, INC. v. INTERSTATE COMMERCE COMMISSION B. J. McADAMS, INC. v. INTERSTATE COMMERCE COMMISSION, 551 F.2d 1112 (8th Cir. 1977)

. . . See Fed.R.App.P. 3(a); 9 Moore’s Federal Practice ¶ 212.02. . . .

WANDA MARINE CORPORATION, a v. STATE DEPARTMENT OF REVENUE,, 305 So. 2d 65 (Fla. Dist. Ct. App. 1974)

. . . Under Section 212.02, Definitions, the term “storage” is defined as “any keeping or retention in this . . . (Section 212.02(7)). . . . In subsection 212.02(8) the term “use” is declared to mean and to include “the exercise of any right . . . its ownership thereof within the meaning of the term “use” as set forth in Subsection(8) of Section 212.02 . . .

FLORIDA ASSOCIATION OF BROADCASTERS v. R. KIRK, Jr., 264 So. 2d 437 (Fla. Dist. Ct. App. 1972)

. . . Section 212.02(a) and (c), Florida Statutes, F.S.A., clearly indicates that it was the intention of the . . . Section 212.02(a) defines sales as “Any transfer of title or possession ... of tangible personal property . . . Section 212.02(c) defines sales as including “The producing, fabricating, processing, printing or imprinting . . .

DEPARTMENT OF REVENUE, v. PELICAN SHIP CORPORATION, a a, 257 So. 2d 56 (Fla. Dist. Ct. App. 1972)

. . . above is an admissions charge under Section 212.04, Florida Statutes, as further defined by Section 212.02 . . . Section 212.02(16), Florida Statutes, F. . . .

STATE DRUM SERVICE COMPANY OF FLORIDA, a v. R. KIRK, Jr. O. Jr. T. O. Jr., 234 So. 2d 358 (Fla. 1970)

. . . be due and payable, according to the brackets set forth in § 212.12(10) $ * * " Florida Statutes § 212.02 . . . immediately dissipated in fabricating, converting or processing as contemplated by Florida Statutes § 212.02 . . . transactions or events to exclude the purchase of the fuel described herein under Florida Statutes § 212.02 . . .

STATE HOUSING AUTHORITY OF PLANT CITY, a v. R. KIRK, Jr. O. Jr. T. O. Jr., 231 So. 2d 522 (Fla. 1970)

. . . In 1968, Section 212.02, Florida Statutes, F.S.A., was amended by Chapter 68-119, Florida Statutes. . . . Subsection (9) of said Section 212.02, as so amended, with language added in 1968 underscored, states . . .

FLORIDA REVENUE COMMISSION O. Jr. v. MAAS BROTHERS, INC. FLORIDA REVENUE COMMISSION O. Jr. v. JORDAN MARSH COMPANY,, 226 So. 2d 849 (Fla. Dist. Ct. App. 1969)

. . . . § 212.02(9), F.S.A. . F.S. § 212.03(1) (b), F.S.A. . . .

J. SIMONS v. UNITED STATES, 413 F.2d 531 (5th Cir. 1969)

. . . trespass are actionable under the Tort Claims Act can be found in Jayson, Handling Federal Tort Claims, § 212.02 . . .

STATE BRUNSWICK CORPORATION, a v. R. KIRK, Jr. O. Jr. F. T. O. Jr., 204 So. 2d 4 (Fla. 1967)

. . . The ‘sale’, as used in said Ch. 212, F.S., is defined in subsection (2) of Sec. 212.02, F.S., as meaning . . . security for the payment of the price, shall be deemed a sale. * * * ’ “In subsection (4) of said Sec. 212.02 . . . * * “When we take into consideration the definitions of sale, retail sale, etc., contained in Sec. 212.02 . . .

RYDER TRUCK RENTAL, INC. v. BRYANT,, 170 So. 2d 822 (Fla. 1964)

. . . Their argument here is that the word “sales” is under Section 212.02(2), Fla.Stat., F.S.A., defined to . . . In this case the District Court of Appeal held that Section 212.02(9), Fla. . . . In view of the particular wording of Section 212.02(9), as italicized above, it is clear that the Legislature . . .

E. GREEN, v. SURF CLUB, INC. a, 136 So. 2d 354 (Fla. Dist. Ct. App. 1961)

. . . inquiry is whether or not The Surf Club is an organization “doing business” under the provisions of § 212.02 . . . person, * * * with the object of gain, benefit, or advantage, either direct or indirect. * * * « § 212.02 . . . certainly is a benefit to the members of the club and is a unit within the definition of “person” under § 212.02 . . . Therefore, The Surf Club, coming within the definition of “doing business”, § 212.02 (9), and not being . . . renting, leasing or letting any living quarters” to its transient or permanent guests, as defined in §§ 212.02 . . .

E. GREEN, v. SGUROVSKY J., 133 So. 2d 663 (Fla. Dist. Ct. App. 1961)

. . . transfer for consideration of these products or “renderings” constitutes a sale as defined in the Act, § 212.02 . . . Section 212.02(4) provides that sale price includes services “that are a part of the sale, valued in . . .

RICHARD BERTRAM CO. v. E. GREEN, J., 132 So. 2d 24 (Fla. Dist. Ct. App. 1961)

. . . owner who makes a sale which is “occasional and isolated” qualifies for an exemption under Section 212.02 . . . Thus the definition of “sale” contained in Section 212.02(2) (a), supra, is controlling in determining . . . Section 212.02(9), Fla.Stat., F.S.A. “ ‘Business’ includes any activity engaged in by any person, or . . . Section 212.02(2) Fla.Stat., F.S.A. “ ‘Sale’ means (a) any transfer of title or possession, or both, . . . Section 212.02, Fla.Stat., F.S.A. begins as follows: “Definitions. . . .

MOTOROLA, INC. a v. E. GREEN,, 130 So. 2d 65 (Fla. 1960)

. . . Section 212.02(3) (a), Florida Statutes, F.S.A., provides: “ ‘Retail sale’ or a ‘sale at retail’ means . . .

SURF CLUB, v. COMPTROLLER,, 17 Fla. Supp. 31 (Dade Cty. Cir. Ct. 1960)

. . . the object of gain, benefit, or advantage, either direct or indirect, within the meaning of section 212.02 . . . The plaintiff is not and has not been a “retailer”, within the meaning of section 212.02 (10), Florida . . . not and has not supplied any accommodations to any guests or tenants within the meaning of section 212.02 . . .

E. GREEN, v. PANAMA CITY HOUSING AUTHORITY, a D. F. a, 115 So. 2d 560 (Fla. 1959)

. . . . § 212.02(9), F.S.A. . Article V, Section 4(2), Florida Constitution, F.S.A. . . . .

WHITEHEAD KALES COMPANY, v. E. GREEN,, 113 So. 2d 732 (Fla. Dist. Ct. App. 1959)

. . . . § 212.02(5), F.S.A. which defines “cost price”, and upon Comptroller’s Rule 51(3) whereunder a firm . . . “Cost price”, which is the basis for the use tax (F.S. § 212.02(5), F.S.A.), is defined in the Act as . . .

UNITED STATES GYPSUM COMPANY, a v. E. GREEN,, 110 So. 2d 409 (Fla. 1959)

. . . By the terms of the statute which was in effect during the period the tax was assessed, Sec. 212.02(2 . . . transaction would have constituted a “retail sale” or “sale at retail” under the provisions of Sec. 212.02 . . . (3) (a) and Sec. 212.02(3), (b), F.S.A. then existing. . . . A., the construction which we place on Sec. 212.02(5) and Sec. 212.05(2), F.S.A., and a consideration . . . Under Section 212.02(5), the 3% Use Tax is imposed upon the entire cost of bringing a piece of property . . .

E. GREEN, v. PANAMA CITY HOUSING AUTHORITY, a D. F. a, 110 So. 2d 490 (Fla. Dist. Ct. App. 1959)

. . . . § 212.02, F.S.A., (emphasis supplied) . Gaulden v. Kirk, Fla.1950, 47 So.2d 567. . Gaulden v. . . .

PEOPLES WATER AND GAS CO. v. GREEN,, 14 Fla. Supp. 105 (Leon Cty. Cir. Ct. 1959)

. . . rule, however, we must bear in mind that paragraph (1) is a direct quotation from the statute, section 212.02 . . . Therefore, we find section 212.02 (Bb) incorporated in the statute. . . .

SCRIPTO, INC. a v. CARSON, E., 105 So. 2d 775 (Fla. 1958)

. . . from Scripto, Inc. was a purchase for resale within the definition of a “retail sale” under Section 212.02 . . .

E. GREEN, v. P. PEDERSON, U. S. A., 99 So. 2d 292 (Fla. 1957)

. . . Admittedly, the particular provision of the statute exempting such sales, Sec. 212.02(9), Fla.Stat.1951 . . .

L. B. SMITH AIRCRAFT CORP. a v. E. GREEN, J., 94 So. 2d 832 (Fla. 1957)

. . . cargo type planes into executive type passenger airplanes are among those things exempted by Section 212.02 . . .

E. GREEN, J. v. REED CONSTRUCTION CORP. a, 91 So. 2d 634 (Fla. 1956)

. . . Sec. 212.02(2). . . . This transfer of possession is a retail sale in accordance with Sec. 212.02(3) (a) which defines such . . . personal property in that they may be seen, weighed, measured, felt or touched, as required by Sec. 212.02 . . . Sec. 212.02(3) (a) describes a retail sale as one where the sale was for any purpose, other than for . . .

ROGERS v. COMMISSIONER OF INTERNAL REVENUE ROGERS v. SAME, 103 F.2d 790 (9th Cir. 1939)

. . . 21, 1933, the Rogers paid $67,000 toward the purchase price of said property and escrow expenses of $212.02 . . .

v. O. N. K. v., 37 B.T.A. 897 (B.T.A. 1938)

. . . purchase price of the property they also paid, prior to April 21, 1933, escrow expenses in the amount of $212.02 . . . , or a total of $67,-212.02. . . .