Florida/Georgia Personal Injury & Workers Compensation

...Kirk, 47 So.2d 567 (Fla. 1950). Section 212.05 declares that selling tangible personal property at retail is a taxable privilege and imposes a sales tax on such transactions. Sales tax is due and owing as of the moment of sale. § 212.06(1)(a), (3), Fla. Stat. Section 212.02(3)(a) defines a retail sale as "a sale to a consumer or to any person for any purpose other than for resale" and further states that resales "must be in strict compliance with rules and regulations and any dealer making a sale for resale which is not in strict compliance with rules and regulations shall himself be liable for and pay the tax. " (Emphasis supplied.) A "sale" is defined to include lease or rental. [3] § 212.02(2)(a), Fla....

...Additionally, anyone who wants to engage in business as a dealer [4] must register with DOR. § 212.18(3), Fla. Stat. *399 Pursuant to its rule-making authority, [5] DOR promulgated rule 12A-1.38, Florida Administrative Code, to implement the resale provisions of section 212.02(3)(a)....

...rm of tangible personal property, * * *." It is further provided therein that the term "retail sale" shall not include sales of "materials, containers, labels, sacks or bags used for packaging tangible personal property for shipment or sale." F.S.A. § 212.02(3)(a, b)....

and necessary” expenses within the meaning of § 212(2). 1 However, the court held that the

...For example, if prizes are announced as having been given by a named merchant, the merchant receives payment for the donated merchandise in the form of advertising and good will, and the tax applies." By the terms of the statute which was in effect during the period the tax was assessed, Sec. 212.02(2), F.S.A., a "sale" means a transfer "for a consideration." Consequently, relator's argument is simply that respondent's Rule 77 directly contravenes such statute and hence is an unwarranted extension of the tax....

...Certainly if the samples had been produced in Florida and purchased by the relator, it would have been required to pay a sales tax thereon, because the transaction *412 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....

...d on the basis of the transaction between the vendor and vendee at the time of the consummation thereof. In effect this means that in cases such as this "cost price" and "purchase price" are synonymous. This construction is not in conflict with Sec. 212.02(5), F.S.A....

...he purchaser after consummation of the purchase are not part of the purchase price. The respondent cites no cases to the contrary. We therefore conclude that, under the plain wording of Sec. 212.06(1), F.S.A., the construction which we place on Sec. 212.02(5) and Sec....

...Respondent relies upon his Rule 91(7) for authority to assess and collect the disputed tax on the freight charges here involved. This rule reads as follows: "The actual cost of articles shipped into this State includes the basic cost price plus any freight and Federal transportation tax thereon and handling charges. Under Section 212.02(5), the 3% Use Tax is imposed upon the entire cost of bringing a piece of property into the State and allowing same to become a part of the mass of the State." This rule is clearly in conflict with what we have said above and must fall as applied to a situation such as exists in this case....

...Moreover, further guidance can be gleaned from an examination of the SIC manual, which contains descriptions of taxed services, including such items as advertising agency services, outdoor advertising services, advertising representative services, and the like. Indeed, section 212.02(22) of the act specifically incorporates by reference the SIC manual in defining various types of services which touch on advertising....

...ar to each of the above. [3] No tax is levied on legal services that are provided without charge. Therefore, legal services provided to indigents or those who cannot afford to pay their attorneys are not taxed. Ch. 87-6, § 7, Laws of Fla. (amending § 212.02(21), Fla....

...[5] The act's reference to the Standard Industrial Classifications Manual (SIC) refers to the 1972 edition as published by the Office of Management and Budget, Executive Office of the President, and as amended in the 1977 supplement. Ch. 87-6, § 7, Laws of Fla. (creating § 212.02(24), Fla....

...The tax shall be based upon the cost price to the prime contractor of the services he provides, without any deduction therefrom on account of the cost of materials or supplies used, labor costs, service costs, or transportation charges notwithstanding the provisions of s. 212.02 defining "cost price." However, the cost of building materials purchased by the prime contractor and incorporated into the new construction, and amounts paid to subcontractors upon which a sales tax has been paid, shall not be included in the cost price....

adjust his status on the basis of 8 C.F.R. section 212.2(a), which states that “[a]ny alien who has been

...ers. The district court correctly rejected this assertion, citing the taxing statute, which broadly defines "use" to include "the exercise of any right or power over tangible personal property incident to the ownership thereof, or interest therein." § 212.02(20), Fla....

...or who stores for use or consumption in this state any item or article of tangible personal property." *962 § 212.05, Fla. Stat. (1997) (emphasis added). The statute defines "in this state" or "in the state" as meaning "within the state boundaries of Florida as defined in s. 1, Art. II of the State Constitution," § 212.02(8), Fla....

...Kirk, Fla. 1950, 47 So.2d 567. It is, therefore, necessary to determine whether the tax sought to be levied in the instant case is upon a taxable transaction. An owner who makes a sale which is "occasional and isolated" qualifies for an exemption under Section 212.02(9), above quoted....

...act, a sale. When a statute contains a definition of a word or phrase, that meaning must be ascribed to the word or phrase whenever repeated in the same statute unless a contrary intent clearly appears. [7] Thus the definition of "sale" contained in Section 212.02(2) (a), supra, is controlling in determining the meaning of that word as used in Section 212.02(9), [8] supra, which defines "business" and lists transactions not to be included in the term "business"....

...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. Stat., F.S.A. [2] Section 212.02(9), Fla....

...nd all rentals and leases of living quarters, sleeping or housekeeping accommodations in hotels, apartment houses, rooming houses, tourist or trailer camps, as hereinbefore defined in this chapter, made subject to a tax imposed by this chapter." [3] Section 212.02(2) Fla....

...the same extent as if such exemption or attempted exemption had never been included herein." [5] Sections 212.17(4), 212.18(2) Fla. Stat., F.S.A. [6] See footnote 3, supra. [7] Vocelle v. Knight Brothers Paper Company, Fla.App. 1960, 118 So.2d 664. Section 212.02, Fla....

*486 ductible under another provision, § 212(2). 6 The Tax Court reasoned that, although

...e three percent tax applicable generally to the rental of tangible personal property rather than to the two percent tax applicable, under Section 212.08(3), supra, to the sales of motor vehicles. Their argument here is that the word "sales" is under Section 212.02(2), Fla....

...of the statute by omitting the words "or rental to" has no effect on the meaning of the section. They rely on Richard Bertram & Co. v. Green, Fla.App., 132 So.2d 24, in support of their contention. In this case the District Court of Appeal held that Section 212.02(9), Fla....

...nclude occasional and isolated sales or transactions" (italics added), was applicable to occasional and isolated rentals of tangible personal property as well as to occasional and isolated sales of such property. In view of the particular wording of Section 212.02(9), as italicized above, it is clear that the Legislature intended to use the word "sales" in its all-inclusive meaning....

...cense. License has been defined by the legislature as follows: "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. § 212.02(10)(i), Fla....

...or gas, not to grant licenses for the use of real property; therefore, the transactions between them and itself were not taxable under this statute. The hearing officer and the Department found to the contrary. The term "business" is also defined in section 212.02: "Business" means any activity engaged in by any person, or caused to be engaged in by him, with the object of private or public gain, benefit, or advantage, either direct or indirect. § 212.02(2), Fla....

...Section 212.031 does not concern itself with the primary business of the land owner. As was explained by the first district in Regal Kitchens, Inc. v. Florida Department of Revenue, 641 So.2d 158 (Fla. 1st DCA 1994), in the context of renting real property: Nothing in subsection 212.02(2), Florida Statutes (1989), suggests that the term "business" is limited to those who engage in regular course of dealing with different *1317 clients or customers....

...ties that take place on their premises. These typically include advertising, amusement machines, lottery and other facilities. To determine that store owners were in the business of granting a license was not a clearly erroneous interpretation of subsection 212.02(2) and of section 212.031....

...bit that film constituted a sale within the meaning of the sales tax law. The court in that case stated that "The license to exhibit without the transfer of possession would be valueless. Together they are one transaction and constitute a sale... ." Section 212.02(a) and (c), Florida Statutes, F.S.A., clearly indicates that it was the intention of the legislature to include the situation presented by this case unless covered by a specific exemption. Section *439 212.02(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 of tangible personal property for a consideration......

...e of each item or article of tangible property when sold at retail in this state.... [2] A "sale" means "[a]ny transfer of title or possession, or both,... in any manner or by any means whatsoever, of tangible personal property for a consideration." § 212.02(2)(a)....

...A "retail sale" or "sale at retail" is defined as "a sale to a consumer or any person for any purpose other than for resale in the form of tangible personal property and includes all such transactions that may be made in lieu of retail sales or sales at retail." § 212.02(3)(a)....

...The sales tax is a tax upon the exercise of the privilege of engaging "in the business of selling tangible personal property at retail in this state." § 212.05, Fla. Stat. The sales tax is levied at the point when "a sale [is made] to a consumer or any person for any purpose other than for resale." § 212.02(3)(a)....

...What the DOR fails to recognize is that the transaction between printer and publisher is exempt, provided that The Alligator is a newspaper. For newspapers are exempt from the sales tax imposed when "a sale [is made] to ... any person for any purpose other than for resale." § 212.02(3)(a) (emphasis added)....

...During the interim between the court's final opinion in Kelly I and its opinion in Pelican reversing its decision in Kelly I, appellant had no authority to collect the tax. .." ( Davis, at 1332, emphasis supplied). [6] As a final note, the 1980 Legislature, by amendments to Subsection (16) of Section 212.02, Florida Statutes, (Chapter 80-213, Laws of Florida, 1980, effective July 1, 1980.), eliminated the admissions tax on "any charge made for entering or staying upon any boat or vessel for the privilege of participating in any sport or r...

...therefore, was not subject to the retail sales tax imposed by statute. The question then is, was it stored or used within the State under such conditions as to make it subject to the use tax imposed by subsection (2) of Section 212.05, supra. Under Section 212.02, Definitions, the term "storage" is defined as "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." (Section 212.02(7)). In subsection 212.02(8) the term "use" is declared to mean and to include "the exercise of any right or power over tangible personal property incident to the ownership thereof, or interest therein, except that it shall not include the sale at retail of tha...

...e statute. Even though it be conceded that the use of the yacht in foreign waters for the prescribed period of six months was by the appellant as incident to its ownership thereof within the meaning of the term "use" as set forth in Subsection(8) of Section 212.02 (upon which question the evidence before the trial Court was conflicting), such use raises only a rebuttable presumption that the property was not purchased for use in this State....

...Appellant maintains that the items of property forming the basis for the dispute consisting of hooks, cables, transformers, rods, ferrules, and the like (hereinafter called "drop-in items") were purchased for rental and therefore constituted a "resale" to its customers under the definition of "sale," Section 212.02(2)(a), and consequently were not subject to the sales tax imposed by Section 212.05....

...is exercising a "taxable privilege." The drop-in items in question are obviously "tangible personal property," and the furnishing of cable television service is specifically made taxable under Section 212.05(5). A taxable "retail sale" is defined in Section 212.02(3)(a) as "a sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property, ..." (emphasis added). Section 212.02(2)(a) defines "sale" as: (a) Any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration....

...paid for the merchandise assortment, then the composite assortment including writing instruments and the display container acquired by the Florida wholesaler from Scripto, Inc. was a purchase for resale within the definition of a "retail sale" under Section 212.02(3) (a), Florida Statutes, F.S.A....

...enge. But to the extent it is inconsistent, we recede therefrom. [8] Section 212.05(1)(i), Florida Statutes (1987), may be considered superfluous. It is not disputed that magazines are within the definition of tangible personal property set forth in section 212.02(20), Florida Statutes (1987), and that such transactions would therefore be taxable under section 212.05(1)(a) without regard to section 212.05(1)(i)....

...x upon the cost of the product manufactured, produced, compounded, processed, or fabricated without any deduction therefrom on account of the cost of material used, labor or service costs, or transportation charges, notwithstanding the provisions of s. 212.02 defining "cost price." Section 212.052(2), Florida Statutes (2001), which addresses the tax exemption for research and development costs, provides, in pertinent part: Notwithstanding any provision of this chapter to the contrary, any person ......

...air of real property or tangible personal property employed in research and development which is subject to the tax imposed by this chapter at the time of purchase or rental. The term "cost" as used in subsection (2) means "cost price" as defined in section 212.02(4), Florida Statutes. § 212.052(1)(b), Fla. Stat. (2001). Section 212.02(4) defines "cost price" to mean "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 whats...

...The term "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...." § 212.02(19), Fla....

...The term "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.. . ." § 212.02(20), Fla....

...non-profit, social organization, upon finding that The Surf Club was not a "business" within the provisions of Ch. 212, Fla. Stat., F.S.A. The first inquiry is whether or not The Surf Club is an organization "doing business" under the provisions of § 212.02 (9), Fla. Stat., F.S.A., which reads in part as follows: "`Business' includes any activity engaged in by any person, * * * with the object of gain, benefit, or advantage, either direct or indirect. * * *" § 212.02(1), Fla....

...its members. All property of Plaintiff is equitably owned by members of Plaintiff." This, connected with its facilities for group entertainment, certainly is a benefit to the members of the club and is a unit within the definition of "person" under § 212.02(1), Fla....

...There is no such prohibition as to the operation of The Surf Club, as it received its non-profit charter in 1930 prior to the codification of Ch. 617, Fla. Stat., in 1959, F.S.A. Therefore, The Surf Club, coming within the definition of "doing business", § 212.02 (9), and not being exempted under the provisions of § 212.08(8) (a), is liable for the sales tax levied by the comptroller....

...Stat., F.S.A., but even if a business, as defined therein, it was exempt from collecting the sales tax on the rental of its living units, as it was not engaged in the "business of renting, leasing or letting any living quarters" to its transient or permanent guests, as defined in §§ 212.02 (6), 212.03(1)....

...were concededly not within this class, the parts installed on them are not within the exemption. Issue II Petitioner contends that parts used to change cargo type planes into executive *837 type passenger airplanes are among those things exempted by Section 212.02(3) (b): "The terms `retail sale', `sale at retail', `use', `storage' and `consumption' shall not include the sale, use, storage or consumption of industrial materials for future processing, manufacture or conversion into articles of ta...

...It argues that no tax, not even a pro rata amount while the vessel is in Florida, should be assessed for the gambling equipment, because it is not "used" in Florida. We disagree. Section 212.05 levies a tax on tangible property stored "for use or consumption in this state." The word "use" is defined in section 212.02(20), Florida Statutes as including "the exercise of any right or power over tangible personal property incident to the ownership thereof." The gambling equipment was installed in Florida and is maintained here. In addition, the money is removed from the slot machines while the vessel is in Florida. Sea Escape's position, that the gambling *164 equipment is being used only when gambling takes place, is contrary to the broad definition of "use" in section 212.02(20)....

...section 212.08(8). We next address Sea Escape's agreement with Tropical Gaming, Inc., under which Tropical operates the gambling concession on the vessel. A sale, for the purpose of the tax mandated by section 212.05, Florida Statutes, is defined in section 212.02(15)(a), Florida....

...[Emphasis added.] If the agreement between Sea Escape and Tropical is a lease or license, it is taxable, but if Tropical is providing a service, it is not taxable. Warning Safety Lights of Ga., Inc. v. Dep't of Revenue, 678 So.2d 1377 (Fla. 4th DCA 1996). Sea Escape argues that Tropical is providing a service. Section 212.02(10)(g), Florida Statutes (1997) defines "lease" as "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...."...

..."Person" is defined for purposes of chapter 212 to include "any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, ... or other group or combination acting as a unit and also includes any agency, bureau, or department...." § 212.02(12)....

...ices or other things of value, the tax shall be at the rate of 4 percent of the value of the property, services, or other things of value. In order to determine what is meant by a person engaging in business we look to the definition of said term in Section 212.02(9), Florida Statutes (1977): "Business" means any activity engaged in by any person, or caused to be engaged in by him, with the object of private or public gain, benefit, or advantage either direct or indirect......

...consideration. Petitioner's argument that because in many instances the purchase price was never paid there was no consummation of the sale "and, in retrospect no tax was due when paid by Grant", is contrary to the express provisions of the statute. Section 212.02(4) defines the term "sales price" upon which the tax is to be paid as: "......

...Rule 12A-1.071, not Rule 12A-1.045, applies to rental transactions. It is Rule 12A-1.071 which the Department applied to the rental contracts, including pickup and delivery charges. We hold that the transportation charges in question were incident to a "sale," defined under Section 212.02(2)(a), Florida Statutes (1983), [4] as "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." The foregoing provision was interpreted in Richard Bertram & Co....

...lessor's premises, and therefore, possession is transferred at lessor's place of business. The customer selects the means of transportation, is responsible for the transportation charges, separate and apart from the rental price, and those charges are not deducted from the rental amount. Therefore, pursuant to Section 212.02(2)(a), Florida Statutes, and Rules 12A-1.045 and 12A-1.016, Florida Administrative Code, the transportation charges are not taxable....

...(d) At the rate of 5 percent of the lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee, to the owner of the tangible personal property. [4] This statutory definition has remained unchanged and is currently Section 212.02(16)(a), Florida Statutes.

...te. However, the prime contractor is ultimately liable to the DOT for completion of the work. In this case, WSLG petitioned the Department for a declaration under section 120.565, Florida Statutes (1993), concerning the impact of sections 212.05 and 212.02(10)(g), Florida Statutes (1993), and sections (10) and (41) of rule 12A-1.071, Florida Administrative Code (1993), on WSLG's business....

...WSLG next contends that the Department erred in the Declaratory Statement in finding that WSLG's business of maintenance and construction of temporary traffic control patterns (i.e. barricades) is a rental business and therefore subject to taxation. In its Declaratory Statement, the Department interpreted section 212.02(10)(g), Florida Statutes (1993), defining "lease," "let," and "rental" to include "those transactions in which the owner of tangible personal property transfers possession or use of this property to another, for consideration, without...

...al property ownership has transferred: 1. Custody or possession of the property, actual or constructive; 2. The right to custody or possession of the property; or 3. The right to use and control or direct the use of the property. "Use" is defined in section 212.02(21), Florida Statutes (1993), as follows: `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....

...506 So.2d at 457. Having determined that United is not exempt from use tax pursuant to section 212.05(1)(a)2, the question remains whether the facts in this case support a finding that the "Jervet" was used in Florida for tax purposes. We find that it was. Section 212.02(8), Florida Statutes (1983) provides: "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....

...As in Swan, we find that the record evidence of United's having operated the "Jervet" in and around Florida after being imported for repairs, indicates "the exercise of any right or power over tangible personal property incident to the ownership thereof," constituting "use" in Florida pursuant to section 212.02(8), Florida Statutes (1983), and overcoming any rebuttable presumption that the "Jervet" was purchased for use exclusively outside the state of Florida....

...e DOR's manual is "flawed" and "out-dated." Sales tax is a tax levied on each taxable transaction for those exercising the taxable privilege of engaging in the business of selling tangible personal property at retail. § 212.05(1), Fla.Stat. (1997). Section 212.02(16), Florida Statutes (1997) defines "sales price," in part, as the "total amount paid for tangible personal property...." The fact that taxpayers are required to include on the return form and report to the property appraiser the purc...

...Peterson Outdoor Advertising Company, 296 So.2d 120 (Fla. 1st DCA 1974); and City of Miami v. Schonfeld, 132 So.2d 767 (Fla. 3d DCA 1961). The State urges that Section 212.05, Florida Statutes (1977), authorizes a tax upon tangible personal property. [4] In addition, the State points out that Section 212.02(12) defines "tangible personal property." [5] The statutory definition for tangible personal property refers to "......

...onsumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state. For the exercise of said privilege a tax is levied on each taxable transaction or incident ..." [5] "212.02(12) `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 as defined in s....

...for a consideration is a ‘sale’ rather than a ‘service’ under Chapter 212, F.S.” We agree with the comptroller’s contention that a transfer for consideration of these products or “renderings” constitutes a sale as defined in the Act, § 212.02 (2) and (3) (a). Section 212.02(4) provides that sale price includes services “that are a part of the sale, valued in money, whether paid in money or otherwise.” The comptroller is empowered by §§ 212.17(4) and 212.18(2) to make rules relating to the application and enforcement of the provisions of the Act....

...g authorities. The writ of certiorari heretofore issued in this case be and it is hereby quashed and discharged. THOMAS, C. J., and TERRELL, ROBERTS and DREW, JJ., concur. . Green v. Panama City Housing Authority, Fla.App.1959, 110 So.2d 490 . .P.S. § 212.02(9), F.S.A....

...upon two alternative arguments: first, the Department claims Quotron's transmission of electronic images to the video display screens of its Florida subscribers constitutes a "sale" of "tangible personal property" within the definitions provided by Section 212.02(12), Florida Statutes....

...Alternatively, the Department asserts the equipment provided to some (not all) Florida subscribers or otherwise used as a vehicle to receive the electronic images constitutes a "rental" of "tangible personal property" in connection with "services," and thus, relying upon the definition of "sales price" in Section 212.02(17), subjects all the charges by Quotron to sales tax....

...Contributions and assessments will be considered taxable when their payment results in a decrease in periodic dues or user fees required of the payor to use the organization's recreational or physical fitness facilities or equipment. After the substantive amendment to section 212.02(1), DOR adopted rule 12A-1.005(5)(d)1.b., which provides: (d)1....

...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.” § 212.02(12), Fla....

...Therefore, we must look at the plain meaning of the term "livestock." Although not specifically defined in section 193.461 or related sections, the term "livestock" has been defined consistently throughout the Florida Statutes to include "horses." See § 212.02(29), Fla....

principal contention on appeal is that 8 C.F.R. § 212.2 either authorized his conduct or rendered § 1326

...In view of such failure of proof, relief cannot be granted from the proposed tax assessment with respect to the sales price of the vessels and the interest and penalties thereon." Only the statute can create a tax. A retail sale under Florida law is defined in Section 212.02(3)(a), Florida Statutes (1977): "`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, and shall mean and include all such transactions that may be made in lieu of retail sales or sales at retail....

...In this case, not only does the Florida use tax statute specifically refer to distribution, but it also contains a definition of "use tax": "The term `use tax' referred to in this chapter includes the use, the consumption, the distribution, and the storage as herein defined." § 212.02(28), Fla....

...ersonal 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. "Use" also means the consumption or enjoyment of the benefit of services. § 212.02(27), Fla....

...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. § 212.02(19)(b), Fla. Stat. (1987) (emphasis added). These statutes defining "use tax" and "use," particularly section 212.02(19)(b), evidence the Legislature's intent to tax the distribution of catalogs in Florida, the activity at issue here....

...[5] Therefore, we find this argument without merit. The Department also correctly asserts that Swan's actions involving the use and maintenance of the boat in Florida waters for more than two months constitute *460 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....

...n this state of tangible personal property shall each be equivalent to a sale at retail; and the tax shall thereupon immediately levy and be collected in the manner provided herein, provided there shall be no duplication of the tax in any event. [4] Section 212.02(8), Florida Statutes (1983) in pertinent part provides: (8) "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....

...imposes a tax on the use, consumption, distribution and storage for use or consumption in this state of tangible personal property purchased in such manner that the sales tax would not be applicable at the time of purchase. (emphasis supplied). [6] Section 212.02(7), Florida Statutes (1983) provides: (7) "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. Section 212.02(13), Florida Statutes (1983) provides: (13) The term "use tax" referred to in this chapter includes the use, the consumption, the distribution and the storage as herein defined....

...gs or services taxable under this chapter, or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state. The word "person" is defined by s. 212.02 (1), F.S., to include "any political subdivision, municipality, state agency, bureau, or department and the plural as well as the singular number." The fact that the entity involved is a public agency would not therefore preclude the imposition of the sales tax....

...n). And see 84 C.J.S. Taxation s. 122, stating that "the legislature has the right and discretion to determine the subjects or objects on which excise taxes shall be laid, and it may tax such acts, privileges, and occupations, as it sees fit. . . ." Section 212.02 (9), F.S., as amended by s....

...l property by a person who does not hold himself out as engaged in business. . . ." Cf. Richard Bertram Company v. Green, 132 So.2d 24 (3 D.C.A.Fla., 1961); Green v. Pederson, 99 So.2d 292 (Fla. 1957), regarding occasional or isolated sales. And see s. 212.02 (12), F.S., defining "tangible personal property" to mean and include "personal property which may be seen, weighed, measured, or touched or is in any manner perceptible to the senses....

accommodations in a recreational vehicle park. However, section 212.02(10), Florida Statutes, defines the terms "lease

...Haddock, 140 So.2d 631 (1 D.C.A.Fla., 1962). 7 For the general proposition that the Legislature has the power and constitutional authority to tax commercial and residential leasehold interests in publicly-owned property, see, e.g., Williams v. Jones, 326 So.2d 425 (Fla. 1975). 8 And see, s. 212.02 (3), F.S., stating that a "[b]usiness" means "any activity engaged in by any person . . . with the object of private or public gain, benefit, or advantage, either direct or indirect." 9 Section 212.02 (17), F.S....

used or consumed in this state, as defined in Section 212.02(14).3 There are exceptions to the mandatory

...It is declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license for the use of any real property. Section 212.031(l)(a), Fla. Stat. 22. Section 212.02(12), Fla. Stat. defines ‘person’ to include ‘... any political subdivision, municipality, state agency, bureau, or department ... ’ 23. Section 212.02(2), Fla....

...Stat., only a ‘person’ who ‘engages in the business’ of renting, leasing, letting, or granting a license for the use of any real property is exercising a taxable privilege. The term ‘person’ is defined to include political subdivisions and municipalities. Section 212.02(12), Fla....

...Kirk, 47 So.2d 567 (Fla.1950). Affirmed. . This finding differentiates the instant situation from that of Volusia County in Lloyd Enterprises, Inc. v. Department of Revenue, 651 So.2d 735 (Fla. 5th DCA 1995), discussed, infra. (3d DCA note). . Pursuant to Section 212.02(2) 'business' includes activities engaged in with the object of public benefit....

here-inbefore defined in this chapter * * . F.S. § 212.02(9), F.S.A. . F.S. § 212.03(1) (b), F.S.A. “For

...at 154:16-19), before filing this lawsuit. The Department of Revenue responded in an unofficial capacity, stating that the "sales price" (which is defined by statute to include "leases") should exclude "trade-ins or discounts allowed and taken at the time of sale," citing to Fla. Stat. § 212.02 (16) (ECF No....

...Applying either, a customer could reasonably assume that the trade-in allowance was applied to reduce the amount to be capitalized over the lease term. Indeed, there is statutory support in Florida that a trade-in taken at the time of entering the lease must be excluded from taxation. See Fla. Stat. § 212.02 (16)....

...The term includes associated equipment necessary to conduct the operation of the contrivance, terminal, machine, or other device. Slot machines may use spinning reels, video displays, or both. [A slot machine is not a “coin-operated amusement machine” as defined in § 212.02(24), Fla. Stat. or an amusement game or machine as described in § 849.161, Fla. Stat.] Instruct on § 212.02(24), Fla....

...The applicable statute defines a taxable “use” as: the exercise of any right or power over tangible 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. § 212.02(20), Fla....

...A tax is levied for the privilege of renting or letting living quarters or accommodations. Nothing in this statute addresses the taxation of rented boat slips in marinas. You have suggested that the provisions of section 125.0104 Florida Statutes, extend to boat slips because section 212.02 (10)(k), Florida Statutes, defines a "roominghouse" to include "[e]very house, boat , vehicle ....

...05 , Florida Statutes. 13 Further, the tax levied under section 212.0305 is "in addition to any other tax imposed pursuant to this chapter and in addition to all other taxes and fees and the consideration for the rental or lease." 14 As noted above, section 212.02 (10), Florida Statutes, defines the terms "[l]ease," "let," or "rental" to mean leasing or renting living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps and real property....

...9 Section 212.0305 (1), Fla. Stat., provides the title of the act. 10 Section 212.0305 (2), Fla. Stat. 11 Section 212.0305 (4)(a)-(e), Fla. Stat. 12 Section 212.0305 (3)(a), Fla. Stat. 13 Section 212.0305 (3)(a), Fla. Stat. 14 Section 212.0305 (3)(k), Fla. Stat. 15 Section 212.02 (10)(c), Fla....

...Partnership, 11 S.W.3d 484 (Tex.Ct.App.2000). AT & T argues that under either test, the services at issue here are not taxable. We find that, rather than applying one of these “tests,” the trial court simply, and properly, applied the pertinent statute, section 212.02(4), Florida Statutes (1983), to the sales in this case....

...Section 212.05(l)(a)l.a., Florida Statutes (1983), provides that the sale of tangible personal property at retail by anyone in the business of making such sales is a taxable privilege and, for the exercise of such privilege, imposes a tax at the rate of 5% (6% after January 1, 1988) of the sales price on each sale. Section 212.02(2), Florida Statutes (1983), defines “sale” as including “[a]ny transfer of title or possession, or both, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.” Most importantly, section 212.02(4) defines “sales price” in pertinent part as follows: [TJhe 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 an...

...hen the sale of the equipment is taxed but the sale of the services is not taxed. In support of this argument, AT & T primarily relies on a decision from the Rhode Island Supreme *669 Court: New England Tel. & Tel. Co. v. Clark. Returning to section 212.02(4), the “services that are a part of the sale” language in the definition of “sales price” is not limited to only those services that are not “readily separable” or that cannot be priced separately....

appellant’s “consumption”. “Use” is defined in Section 212.02(8) of the same statutory scheme as “the exercise

asphalt so as to constitute a sale as defined by § 212.02(2)(a). Although we find that no additional tax

not the net amount as argued by BellSouth. Cf. § 212.02(16), Fla. Stat. (1999) (providing that sales price

...Florida collects a use tax on the books delivered here. The lithographic plates stay in Georgia and a sales tax on the plates is collected in Georgia. The tax on books is assessed based on the cost price of the books, Section 212.05(l)(b), Florida Statutes (1981). Cost price is defined in Section 212.02(5) as actual cost *1271 without deductions for materials used....

...t machines were not used within Florida. See § 212.05, Fla. Stat. (1999). The trial court properly rejected this argument. The oral licensing agreements occurred in Florida, and the slot machines were used in Flori *3 da, as “use” is defined by section 212.02(20), Florida Statutes (1999)....

...4 See, staff analysis, supra . 5 Id . 6 Cf., Yanke v. State , 588 So.2d 4 (Fla. 2d DCA 1991) (petition seeking records from state attorney's files and records pursuant to Public Records Act was not entitled to records without copying or postage charges). 7 See , s. 212.02 (12), Fla....

...1964) (a "sale" or "use tax" is tax on privilege of engaging in particular business or occupation). And see , 84 C.J.S. Taxation s. 122 (Legislature has the right and discretion to determine the subjects or objects on which excise taxes shall be laid, and it may tax such acts, privileges, and occupations, as it sees fit). 9 Section 212.02 (2), Fla. Stat. Cf., Richard Bertram Co. v. Green , 132 So.2d 24 (Fla. 3d DCA 1961); Green v. Pederson , 99 So.2d 292 (Fla. 1957), regarding occasional or isolated sales. 10 See , s. 212.02 (19), Fla....

...the use tax had been properly imposed on the three items mentioned. The officer relied on F.S. § 212.05(2), F.S.A. which provides that a tax may be levied at the rate of three per cent of the cost price of personal property used in this state, F.S. § 212.02(5), F.S.A....

...e for the collection of the use tax. Having determined that a use tax could properly be imposed and collected from the appellant, the next question is, upon what items can the tax be levied? “Cost price”, which is the basis for the use tax (F.S. § 212.02(5), F.S.A.), is defined in the Act as the actual cost of articles of tangible personal property without any deduction therefrom on account of the cost of materials used, labor or service costs, transportation charges, or any expenses whatsoever....

purchaser at the time of the transaction.1 See, Section 212.02(3)(a), Florida Statutes (1977), providing that

...- but rejected her other conclusions of law, “because they misapprehend the law or rely on or recite incomplete or inapplicable portions of the statutes or rules,” and substituted its own conclusions of law. Noting the definition of “use” in section 212.02(21), it concluded that the facts “establish that Petitioner exercised rights and powers incident to ownership of an interest in the property beyond those necessary for resale of the property.” It noted that HMY had admitted using t...

...his state is exercising a taxable privilege. Section 212.05(l)(a)l.a., Florida Statutes, states that for the exercise of such privilege, a tax is levied at the rate of five percent of the sales price of each item of tangible *1032 personal property. Section 212.02(4), Florida Statutes, defines “sales price” to mean the total amount paid for tangible personal property, including any services that are a part of the sale....

...The vessels operate Saturdays and Sundays and, in addition, during holidays or peak tourist seasons run daily out of port. The sole question presented is whether the $6.00 charge described above is an admissions charge under Section 212.04, Florida Statutes, as further defined by Section 212.02(16), Florida Statutes, F.S.A....

...The former section provides: “It is hereby declared to be the legislative intent that every person is exercis *57 ing a taxable privilege who sells or receives anything of value, by way of admissions. For the exercise of said privilege a tax is levied as follows(Emphasis supplied.) Section 212.02(16), Florida Statutes, F....

...the rental property to a location away from the vendor’s (lessor’s) premises. The State contends the vendor should collect and pay sales tax on all three items, claiming that these charges are for “services that are a part of a sale” citing section 212.02(17), Florida Statutes, which defines “sales price” as being “the total amount paid for tangible personal property, including any services that are a part of a sale_” See Richard Bertram & Co....

...judgment untimely filed on the date of the hearing was not error. See Jarrett v. Publix Supermarkets, Inc., 609 So.2d 154 (Fla. 5th DCA 1992). AFFIRMED in part; REVERSED in part. COWART and HARRIS, JJ., and JOHNSTON, L.V., Associate Judge, concur. . Section 212.02(16)(a), Florida Statutes, defines "sale” as including a lease or rental....

...h business, and that engaging in business as a dealer without such certification first being obtained is prohibited and is punishable as a misdemeanor. It found that “[t]he lease or rental of the vehicles in question is a taxable transaction under Section 212.02” and that, under section 212.06(l)(a), the six percent tax is collectible from all dealers “on the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of tangible personal property.” It cited State Department of Revenue v....

...Anderson, 403 So.2d 397 (Fla.1981), as giving “great weight” to rule 12A1.038, and found that its “estimated assessment” was valid under section 212.12. We .find that DOR properly rejected the tax assessment protest. From the definitions in section 212.02, it is clear that reference in chapter 212 to “retail sale” or “sale at retail” includes the lease or rental of motor vehicles for any purpose other than for release, and that “use” does not include such a lease or rental of property....

...Gay, Fla.1949, 40 So.2d 225 ; State ex rel. Seaboard Air Line R. Co. v. Gay, 160 Fla. 445 , 35 So.2d 403 ; Florida Industrial Commission v. Growers Equipment Co., 152 Fla. 595 , 12 So.2d 889 . See also: 51 Am.Jur., Taxation, § 650. . F.S. § 212.03, F.S.A. . F.S. § 212.02, F.S.A., (emphasis supplied) ....

...And so it is that, since the passage of the Revenue Act of 1949, supra, either by departmental interpretation (prior to 1959) or as a result of the decisions above referred to (since 1959) no Public Housing Authority in this state has been subjected to such tax. 5 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: “ ‘Business’ includes any activity engaged in by any person, or caused to be engaged in by him, with the object of gain, benefit, or advantage, either direct or indirect....

Butterworth Attorney General 1 Section 212.02(1), F.S. 2 Section 212.02(16), F.S. 3 Section 11, Ch. 87-101

statutory definition of a roominghouse is broad. See § 212.02(10)(c), Fla. Stat. (2001).

...We therefore agree that it was improper to add the costs of totally separate intangible services as a part of the “cost price” of the catalog. AFFIRMED. DAUKSCH, J., concurs. W. SHARP, J., dissents, with opinion. . The Department relies heavily on section 212.02(4) which provides that the cost price is the "actual cost of tangible personal property without any deductions therefrom on account of •the cost of material used, labor or service costs, transportation charges, or any expense whatsoe...

...the advertising materials, under the so-called resale certificates obtained pursuant to Comptroller’s Rule 38 and Rule 39. We refer to the rules as promulgated July 1, 1955, inasmuch as they were the ones in effect during the period here involved. Section 212.02(3) (a), Florida Statutes, F.S.A., provides: “ ‘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, and shall mean and...

...The term includes associated equipment necessary to conduct the operation of the contrivance, terminal, machine, or other device. Slot machines may use spinning reels, video displays, or both. [A slot machine is not a “coin-operated amusement machine” as defined in § 212.02(24), Fla. Stat. or an amusement game or machine as described in § 849.161546.10, Fla. Stat.] Instruct on § 212.02(24), Fla....

...The term includes associated equipment necessary to conduct the operation of the contrivance, terminal, machine, or other device. Slot machines may use spinning reels, video displays, or both. [A slot machine is not a “coin-operated amusement machine” as defined in § 212.02(24), Fla. Stat. or an amusement game or machine as described in § 849.161, Fla. Stat.] Instruct on § 212.02(24), Fla....

...ed, distributed or stored for use or consumption in this state.” [Emphasis added.] Respondent, on the other hand, contends that notwithstanding the “consumption” of the items outside the territorial waters of the' state of Florida, pursuant to Section 212.02(8), Florida Statutes (1975), the tax was valid in that for purposes of taxation, a use occurred within this state....

...At the rate of 6 percent of the sales price of each item or article of tangible personal property when sold at retail in this state, computed on each taxable sale for the purpose of remitting the amount of tax due the state, and including each and every retail sale. Section 212.02(15)(a), Florida Statutes (1991), defines "[r]etail sale" and "sale at retail" as "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 part, and includes all such transactions that may be made in lieu of retail sales or sales at retail." Section 212.02(16)(b), Florida Statutes (1991), defines "sale" as including "[t]he rental of living quarters or sleeping or housekeeping accommodations in hotels, apartment houses or roominghouses, or tourist or trailer camps......

forth in § 212.12(10) $ * * " Florida Statutes § 212.02(3) (c), F.S.A., provides: “The terms ‘retail sales

used here. 5 We note these matters not to 3 § 212.02(16), Fla. Stat. (“‘Sales price’” also includes