Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448
Florida Statute 212.031 - Full Text and Legal Analysis
Florida Statute 212.031 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 212.031 Case Law from Google Scholar Google Search for Amendments to 212.031

The 2025 Florida Statutes

The statute you have selected cannot be found.
Copyright © 1995-2025 The Florida Legislature • Privacy Statement • Contact Us


Annotations, Discussions, Cases:

Cases Citing Statute 212.031

Total Results: 31

Schnurmacher Holding, Inc. v. Noriega

542 So. 2d 1327, 14 Fla. L. Weekly 232, 1989 Fla. LEXIS 399, 1989 WL 47676

Supreme Court of Florida | Filed: May 4, 1989 | Docket: 486008

Cited 62 times | Published

*1328 the sales tax on the lease imposed by section 212.031, Florida Statutes (1985). The parties agreed

FLA. EXPORT TOBACCO v. Dept. of Revenue

510 So. 2d 936

District Court of Appeal of Florida | Filed: Jun 26, 1987 | Docket: 1589023

Cited 20 times | Published

DOR's assessment of certain taxes pursuant to section 212.031, Florida Statutes (1979), and have sought a

Regal Kitchens, Inc. v. Florida Dept. of Revenue

641 So. 2d 158, 1994 Fla. App. LEXIS 7498, 1994 WL 391328

District Court of Appeal of Florida | Filed: Jul 29, 1994 | Docket: 1152074

Cited 18 times | Published

reasoned that the transaction was taxable under section 212.031, Florida Statutes (1989), and that Regal Kitchens

S & W AIR VAC v. Dept. of Revenue

697 So. 2d 1313, 1997 WL 476114

District Court of Appeal of Florida | Filed: Aug 22, 1997 | Docket: 1777257

Cited 14 times | Published

the licensee of real property pursuant to section 212.031, Florida Statutes (1995).[1] We affirm. S &

Department of Revenue v. Vanjaria Enterprises

675 So. 2d 252, 1996 Fla. App. LEXIS 6494, 1996 WL 339095

District Court of Appeal of Florida | Filed: Jun 21, 1996 | Docket: 1694514

Cited 13 times | Published

upon its multiple-uses in accordance with section 212.031(1), Florida Statutes (1987).[1] Subsection

Natural Kitchen, Inc. v. American Transworld Corp.

449 So. 2d 855

District Court of Appeal of Florida | Filed: Apr 13, 1984 | Docket: 1325264

Cited 11 times | Published

pro rata increases in ad valorem taxation. Section 212.031(2)(a), Florida Statutes (1981), provides that

Seminole Tribe of Florida v. Marshall Stranburg

799 F.3d 1324, 2015 U.S. App. LEXIS 15061, 2015 WL 5023891

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2015 | Docket: 2687678

Cited 8 times | Published

(the “Rental Tax”). See Fla. Stat. § 212.031. Florida describes the Rental Tax as a tax on

Department of Revenue v. DAYSTAR FARMS

803 So. 2d 892, 2002 Fla. App. LEXIS 27, 2002 WL 10068

District Court of Appeal of Florida | Filed: Jan 4, 2002 | Docket: 1784772

Cited 5 times | Published

for sales tax charges remitted pursuant to section 212.031, Florida Statutes (1993)[1], by *893 Daystar

Eastern Air Lines, Inc. v. Mobil Oil Corp.

564 F. Supp. 1131, 1983 U.S. Dist. LEXIS 17362

District Court, S.D. Florida | Filed: Apr 27, 1983 | Docket: 2489452

Cited 4 times | Published

(defined as "similarly situated customers," 10 C.F.R. § 212.31) a price in excess of a "maximum lawful price"

Oven v. Dawirs

419 So. 2d 1186

District Court of Appeal of Florida | Filed: Oct 6, 1982 | Docket: 188756

Cited 4 times | Published

the result expressed in the final judgment. Section 212.031(3) provides, in pertinent part: The tax imposed

Lord Chumley's of Stuart, Inc. v. Dept. of Rev.

401 So. 2d 817

District Court of Appeal of Florida | Filed: Apr 8, 1981 | Docket: 1686737

Cited 4 times | Published

leasing real property within the meaning of Section 212.031, Florida Statutes (1977), so as to require

CONKLIN SHOWS v. Department of Revenue

684 So. 2d 328, 1996 Fla. App. LEXIS 13401, 1996 WL 734612

District Court of Appeal of Florida | Filed: Dec 26, 1996 | Docket: 1482228

Cited 3 times | Published

described in Petitioner's Exhibit 5, 6, and 7. Section 212.031(6), Florida Statutes (1991), provides in pertinent

CONKLIN SHOWS v. Department of Revenue

684 So. 2d 328, 1996 Fla. App. LEXIS 13401, 1996 WL 734612

District Court of Appeal of Florida | Filed: Dec 26, 1996 | Docket: 1482228

Cited 3 times | Published

described in Petitioner's Exhibit 5, 6, and 7. Section 212.031(6), Florida Statutes (1991), provides in pertinent

LLOYD ENTER., INC. v. Dept. of Revenue

651 So. 2d 735, 1995 Fla. App. LEXIS 2071, 1995 WL 84474

District Court of Appeal of Florida | Filed: Mar 3, 1995 | Docket: 476359

Cited 2 times | Published

December 31, 1990) were taxable pursuant to section 212.031, Florida Statutes (1989), as "leases or rentals

Eastern Airlines, Inc. v. Mobil Oil Corp.

512 F. Supp. 1231, 1981 U.S. Dist. LEXIS 9531

District Court, S.D. Florida | Filed: May 1, 1981 | Docket: 2145102

Cited 2 times | Published

lessees and other purchasers or lessees." 10 C.F.R. § 212.31. [3b] While not relevant to the issues raised

International Academy of Design, Inc. and International Academy of Merchandising and Design, Inc. v. Department of Revenue

265 So. 3d 651

District Court of Appeal of Florida | Filed: Dec 31, 2018 | Docket: 8465988

Published

between section 212.0602, Florida Statutes and section 212.031(1)(a)9., Florida Statutes. Section 212.0602

Seminole Tribe of Florida v. Marshall Stranburg

Court of Appeals for the Eleventh Circuit | Filed: Aug 26, 2015 | Docket: 2688881

Published

payments (the “Rental Tax”). See Fla. Stat. § 212.031. Florida describes the Rental Tax as a

Seminole Tribe v. Florida

49 F. Supp. 3d 1095, 2014 U.S. Dist. LEXIS 124162, 2014 WL 4388143

District Court, S.D. Florida | Filed: Sep 5, 2014 | Docket: 64297483

Published

commercial property within the State. See Fla. Stat. § 212.031 (2012). The Tribe argues that federal law prohibits

Department of Revenue v. Ruehl No. 925, LLC

76 So. 3d 389, 2011 Fla. App. LEXIS 20848, 2011 WL 6851275

District Court of Appeal of Florida | Filed: Dec 30, 2011 | Docket: 479078

Published

rent and therefore not subject to tax under section 212.031, Florida Statutes (2004-2007). We find no error

Uscardio Vascular, Inc. v. Florida Department of Revenue

993 So. 2d 81, 2008 WL 4298547

District Court of Appeal of Florida | Filed: Sep 23, 2008 | Docket: 64856234

Published

question — is subject to the excise tax levied by section 212.031, Florida Statutes. For the three tax years

IPC Sports, Inc. v. State, Department of Revenue

829 So. 2d 330, 2002 Fla. App. LEXIS 15717, 2002 WL 31422706

District Court of Appeal of Florida | Filed: Oct 30, 2002 | Docket: 64818596

Published

subjecting the payments to sales tax, pursuant to Section 212.031, Florida Statutes, when the County entered

Department of Revenue v. Seminole Clubs, Inc.

745 So. 2d 473, 1999 Fla. App. LEXIS 15427, 1999 WL 1043957

District Court of Appeal of Florida | Filed: Nov 19, 1999 | Docket: 64792448

Published

occupancy,” and were, thus, taxable under section 212.031, Florida Statutes. The lower court concluded

Ago

Florida Attorney General Reports | Filed: Aug 15, 1997 | Docket: 3257216

Published

promulgated in order to implement and administer section 212.031(1)(c), Florida Statutes. That statute imposes

Glass v. Department of Revenue

650 So. 2d 684, 1995 Fla. App. LEXIS 3240, 1995 WL 63067

District Court of Appeal of Florida | Filed: Feb 17, 1995 | Docket: 64754370

Published

include the sale or the lease of real property. § 212.031, Fla.Stat. (1993). Glass owed the money because

Ago

Florida Attorney General Reports | Filed: Sep 14, 1988 | Docket: 3257491

Published

for fueling such vessels." 17 Section 212.031(2)(a), F.S. 18 Section 212.031(3), F.S. 19 See, Daytona Beach

Noriega v. Schnurmacher Holding, Inc.

528 So. 2d 28, 13 Fla. L. Weekly 1303, 1988 Fla. App. LEXIS 2273, 1988 WL 53059

District Court of Appeal of Florida | Filed: May 31, 1988 | Docket: 64635865

Published

either party to pay "the sales tax imposed by section 212.031, Florida Statutes (1985).1 Noriega and Schnurmacher

Askew v. Seminole Tribe of Florida, Inc.

474 So. 2d 877, 10 Fla. L. Weekly 2042, 1985 Fla. App. LEXIS 15580

District Court of Appeal of Florida | Filed: Aug 28, 1985 | Docket: 64613802

Published

any real property to non-Indians imposed by Section 212.031, Florida Statutes. 14. The Department further

In Re Five Dames, Inc.

14 B.R. 143, 5 Collier Bankr. Cas. 2d 408, 1981 Bankr. LEXIS 2951

United States Bankruptcy Court, S.D. Florida. | Filed: Sep 17, 1981 | Docket: 1763988

Published

tax of four percent of the total rent charged. § 212.031(1)(c), Florida Statutes. The tenant is required

Ago

Florida Attorney General Reports | Filed: May 14, 1980 | Docket: 3256266

Published

homes are subject to tax under ch. 212, F. S. Section 212.031(1)(a) reads: It is declared to be the

Zero Food Storage Division of American Consumer Industries, Inc. v. Department of Revenue

330 So. 2d 765, 1976 Fla. App. LEXIS 15073

District Court of Appeal of Florida | Filed: Mar 30, 1976 | Docket: 64553440

Published

rental payments subject to taxation pursuant to F.S. 212.031 cash contributions from a wholly owned subsidiary

Ago

Florida Attorney General Reports | Filed: Oct 14, 1975 | Docket: 3256827

Published

on rentals received through said leasing. Section 212.031(1)(a), F.S., in pertinent part, provides: It