The 2023 Florida Statutes (including Special Session C)
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. . . Because the district court expressly declared invalid a state statute, section 212.05(1)(/,), Florida . . . For. the reasons we explain, we-quash the decision of the Fourth District > and hold section 212.05(1 . . . The tax- assessment was issued by the Department to American Business pursuant to section 212.05(1)(Z . . . The order concluded that the tax required by section 212.05 is a tax on the privilege of engaging in . . . Section 212.05, Florida Statutes (2012), provides in pertinent part that “evfery person is exercising . . .
. . . . § 212.05 (“It is hereby declared to be the legislative intent that every person is exercising a taxable . . . Stat. § 212.05(l)(e)(l)(c); see Fla. Stat. § 203.01(l)(a)(3); id. § 212.06(3)(a). . . .
. . . plants, and other such items of tangible personal property were subject to sales tax pursuant to section 212.05 . . . In upholding the assessment of the sales tax, the department relied on section 212.05(1)(l), Florida . . . Section 212.05(1)(l) states: Florists located in this state are liable for sales tax on sales to retail . . . Taxes on prepaid calling arrangements are governed by section 212.05(1)(e), Florida Statutes (2012). . . .
. . . .” § 212.05(l)(a), Fla. Stat. (2011). . . . .” § 212.05(l)(b). . . .
. . . See §§ 212.05(Z)(i)l.a. & 212.05(Z)(i)l.b., Fla. Stat. (2001-2003). ' . . .
. . . was engaged in foreign commerce for which it could not be subject to Florida tax pursuant to section 212.05 . . . ratio determines the portion of the vessel’s taxable activity which is subject to Florida’s use tax. § 212.05 . . . waters during New Sea Escape’s cruises to nowhere could not be taxed as “Florida mileage” under section 212.05 . . .
. . . .” § 212.05(l)(a)l.a. . . .
. . . Pursuant to section 212.05 of the Florida Statutes, the Florida Department of Revenue (DOR) assessed . . . and New Sea Escape’s Commerce Clause Challenge Florida’s sales and use tax statute, found in section 212.05 . . . tangible personal property as defined herein and who leases or rents such property within the state.” § 212.05 . . . Section 212.05 provides that sales or use taxes can be assessed against “every person ... who engages . . . who stores for use or consumption in this state any item or article of tangible personal property.” § 212.05 . . .
. . . In this case, the DOR has not taken any action to enforce section 212.05, Florida Statutes, or section . . .
. . . See, e.g., §§ 212.05(l)(i), Fla. . . .
. . . engaged in foreign commerce for which Deerbrooke would not be subject to Florida tax pursuant to section 212.05 . . . tangible personal property as defined herein and who leases or rents such property within the state. § 212.05 . . . ratio determines the portion of the vessel’s taxable activity which is subject to Florida’s use tax. § 212.05 . . . . granted, 845 So.2d 889 (Fla.2003), we recognized that the purpose of the tax according to section 212.05 . . . waters during New Sea Escape’s cruises to nowhere could not be taxed as “Florida mileage” under section 212.05 . . .
. . . tax, as well as penalties and interest, on oral slot machine license agreements, pursuant to section 212.05 . . . See § 212.05, Fla. Stat. (1999). The trial court properly rejected this argument. . . .
. . . which were assessed for a period from September 1, 1996 to April 30, 1998, are authorized by section 212.05 . . . In addition, section 212.05, the basis for the tax in the first place, contains the words “in the state . . . ” several times: Section 212.05 Sales, Storage, Use Tax — It is hereby declared to be the legislative . . . The gambling does not occur “within the state” as provided in section 212.05. . . . Section 212.05 levies a tax on tangible property stored “for use or consumption in this state.” . . .
. . . They alleged that a careful reading of section 212.05(l)(e), Florida Statutes (Supp.1994), revealed that . . .
. . . the total amount of $72, 270.84 on the sale of food from his vending machines in accord with section 212.05 . . .
. . . . § 212.05(1), Fla.Stat. (1997). . . .
. . . Section 212.05(l)(a)l.a., Florida Statutes (1983), provides that the sale of tangible personal property . . . The trial court entered final summary judgment in favor of the vendor holding that section 212.05, Florida . . .
. . . The ALJ's finding that Ware earns an average of $6,450 a month equates to approximately $212.05 a day . . .
. . . The Department relies on section 212.05 Florida Statutes (1997), which provides: It is hereby declared . . . It has not been pointed out how Ocala Breeders’ comes under the other provisions of section 212.05. . . . Even assuming Ocala Breeders’ comes within the purview of section 212.05, we are not convinced that the . . . The State of Florida imposes a tax on tangible personal property as follows: 212.05 Sales, storage, use . . . Subsection 212.05(l)(a) imposes a sales tax: 1. a. . . . Subsection 212.05(l)(b) imposes a use tax: At the rate of 6 percent of the cost price of each item or . . .
. . . . §§ 212.08(7)(w), 212.05(1)(i) (Supp. 1988). . . .
. . . Section 212.05(l)(b), Florida Statutes (1987), provides: [A] tax is levied on each taxable transaction . . . The tax rate in section 212.05(1)(b) was increased to 6 percent effective February 1, 1988. . . .
. . . . § 212.05(l)(i), Fla. Stat. (1987). . . . The retail sale of magazines remained subject to sales tax under section 212.05(l)(i), Florida Statutes . . .
. . . Florida has a six percent tax with no maximum, see sections 212.05 and 212.06, Florida Statutes. . . . due for “nonpayment of Florida sales/use tax on purchase of motor vehicles” as provided in sections 212.05 . . . A careful examination of sections 212.05, 212.06, 212.07, and 212.18(3), as well as the documents in . . .
. . . for a declaration under section 120.565, Florida Statutes (1993), concerning the impact of sections 212.05 . . . See § 212.05(l)(e)l.b, Fla. Stat. (1993). . . . transfer of title” in order to determine whether WSLG’s business was subject to tax pursuant to section 212.05 . . .
. . . Bandit” to its own use and was therefore responsible for payment of the statutory use tax under section 212.05 . . . registration under Chapter 327, intended to provide an exemption from a tax expressly imposed under sections 212.05 . . .
. . . assesses a six percent sales tax on the price of tangible personal property sold at retail, see section 212.05 . . . See § 212.05(l)(b). . . .
. . . Section 212.05(l)(a)l.a., Florida Statutes (1991), reads: It is hereby declared to be the legislative . . . Appellants argue that the imposition of this tax in addition to that levied pursuant to section 212.05 . . . is imposed upon the privilege of selling tangible personal property at retail, pursuant to section 212.05 . . .
. . . Fla.Stat. (1989); see also § 212.0505, Fla.Stat. (1987) (dealing with sale of drugs); §§ 212.02(14), 212.05 . . .
. . . The Court is persuaded, on the undisputed facts, that Section 212.05, Florida Statutes, does not subject . . .
. . . The trial court entered summary final judgment in favor of the vendor holding that section 212.05, Florida . . . while incidental to the “sale”, are not part of the “sales price” and are not taxable under section 212.05 . . .
. . . Section 212.05(l)(a), Florida Statutes (1987), levies a tax on “the sales price of each item or article . . . Section 212.05(l)(i) specifically states that sales of magazines are taxable transactions. . . . Section 212.05(l)(i), Florida Statutes (Supp. 1988), provides in pertinent part: (1) ... . . .
. . . 28-89 276.80 2,719.22 215.00 8-28-89 277.59 2,814.00 230.00 9-28-89 575.05 3,152.60 245.00 10-28-89 212.05 . . .
. . . Section 212.05, Florida Statutes, states: (1) For the exercise of such privilege, a tax is levied on . . . The recommended order quotes Section 212.05, Florida Statutes (1985), which provides for a five-percent . . . transaction and were therefore taxable pursuant to Rule 12A-1.071, Florida Administrative Code, and Sections 212.05 . . . Section 212.05, Florida Statutes, was amended in 1986 and in 1987, but remains unchanged as to the issue . . .
. . . . §§ 212.05(1)0, .06(9), .08(7)(w), Fla.Stat. (1987 & Supp.1988). . . . Section 212.05(1)0, Florida Statutes (Supp.1988), provides: (1) ... . . . Section 212.05(l)(i), Florida Statutes (1987), may be considered superfluous. . . . (l)(a) without regard to section 212.05(l)(i). . . . Section 212.05(l)(i), however, reinforces the legislative intent expressed in section 212.05(l)(a) that . . .
. . . of cars to Government employees was the rental of tangible personal property within the meaning of § 212.05 . . .
. . . October 23, 1986: Count Six charged Alii, Aderemi and others with possession with intent to distribute 212.05 . . .
. . . Jayson, Handling Federal Tort Claims § 212.05, at 9-32 (1988); cf. Elledge v. . . .
. . . . §212.05(l)(e) (Supp. 1988); Haw. Rev. Stat. §237-13(6) (Supp. 1987); Minn. . . .
. . . See sections 212.02(9); 212.02(12); 212.05(l)(b), Florida Statutes (1985). . . . See section 212.05(l)(a)l, Florida Statutes (1984). . . .
. . . Swan Enter., Inc., 506 So.2d 455 (Fla. 1st DCA), rev. denied, 513 So.2d 1061 (Fla.1987); §§ 212.05(l) . . .
. . . They contend the assessment of the use tax and 100 percent penalty under section 212.05(l)(a)2, Florida . . . sale appellant Miller executed an affidavit of removal of the vessel from Florida pursuant to section 212.05 . . . Appellants point out that the form merely cites to section 212.05 and states that the purchaser has “ . . . Section 212.05(l)(a)2, Florida Statutes (1985), states that the penalty equal to the use tax provided . . . Nothing in section 212.05(l)(a)2 indicates that the 100 percent penalty is only in lieu of the fraud . . .
. . . As brief background, section 212.05, Florida Statutes, declares it to be the legislative intent that . . . Section 212.05(l)(a)l.a., Florida Statutes, states that for the exercise of such privilege, a tax is . . .
. . . See sections 212.02(7) and (8), 212.05, and 212.06, Florida Statutes (1983); see also, Department of . . . Inc., 506 So.2d 455 (Fla. 1st DCA 1987), are inapposite as they involved the application of section 212.05 . . .
. . . Swan Enters., Inc., 506 So.2d 455 (Fla. 1st DCA 1987); § 212.05, Fla.Stat. (1985). . . .
. . . From Removal From the State of Florida by the Purchaser” in order to claim an exemption under section 212.05 . . . According to section 212.05(1)(a)2, a sales tax exemption applies where a vessel departs Florida waters . . . The sale of the yacht to Swan was exempt from sales tax, as in this case, under section 212.05(1)(a)2 . . . The trial court held for Swan, finding it to be exempt from taxation under section 212.05(1)(a)2. . . . United fulfilled, as did Swan, the requirements for the sales tax exemption in section 212.05(1)(a)2, . . .
. . . use tax assessment invalid, and further contends that: 1) the trial court’s interpretation of Section 212.05 . . . The sale was exempted from Florida’s sales tax under Section 212.05(l)(a)2, Florida Statutes (1983), . . . We find persuasive the Department’s argument that the trial court’s application of Section 212.05(l)( . . . The trial court based its ruling that the tax was invalid pursuant to Section 212.05(l)(a)2, Florida . . . In pertinent part Section 212.05, Florida Statutes (1983) provides: Section 212.05 Sales storage, use . . .
. . . removed from Florida within 10 days of its repair or alteration in compliance with Florida Statute 212.05 . . . S. 212.05 engaged in the “business” of selling . . . property ... in this state. . . . Plaintiff contends that under the wording of Florida Statute 212.05(1)(a)1.b. . . . However, as pointed out by the State in its brief Florida Statute 212.05 is also a tax exemption statute . . . S. 212.05. . . .
. . . of the boat to Plaintiff was exempt from the Florida sales tax by virtue of the provisions of Sec. 212.05 . . . Sec. 212.05(l)(a)(2), F. . . . In Wanda Marine Corporation, which was decided prior to the enactment and effective date of Sec. 212.05 . . . With the enactment of Sec. 212.05(l)(a)(2), F.S., the Legislature again imposed a sixth month period . . . Sec. 212.05(l)(a)(2) speaks specifically to boats subject to use tax. . . .
. . . S. 212.05(2) seems to be misplaced because it appears to relate to the sales tax exemption provided by . . . S. 212.05(l)(a) and not to a use tax imposed under F. S. 212.05(l)(b). Specifically, the F. . . . S. 212.05(l)(a)(2) exemption demonstrates that the sales tax paragraph does not apply to the sale of . . . within the state under such conditions as to make it subject to the use tax imposed by Florida Statute 212.05 . . .
. . . sales tax imposed on the retail sale and rental of tangible personal property to non-Indians by Section 212.05 . . . require the Defendant Corporation to add the tax to the sales or rental price as provided by Sections 212.05 . . .
. . . Section 212.05, embodies the basic statement of legislative intent: It is hereby declared to be the legislative . . . privilege of engaging “in the business of selling tangible personal property at retail in this state.” § 212.05 . . .
. . . services provided by S & L to its customers are subject to the Florida sales tax provided by Section 212.05 . . . The language of Section 212.05(l)(e) is clear on its face. . . . Nowhere in Section 212.05(l)(e) is there a tax imposed on private lines. . . . Section 212.05(l)(e) is a taxing statute with a penal provision. . . . Immediately after passage of Section 212.05 in 1968, the DOR promulgated Rule 12A-1.46. . . .
. . . The tax on books is assessed based on the cost price of the books, Section 212.05(l)(b), Florida Statutes . . .
. . . Section 212.05 declares that selling tangible personal property at retail is a taxable privilege and . . .
. . . The Department of Revenue asserts that tax is due under § 212.05 because asphalt was sold from Taft to . . . The Department argued that the transfers were taxable under § 212.05 as sales, and the hearing officer . . .
. . . In Sections 212.05(2), 212.06(8), and 212.07(7), both the words “use” and “consumption” are utilized, . . .
. . . “sale,” Section 212.02(2)(a), and consequently were not subject to the sales tax imposed by Section 212.05 . . . Section 212.05 declares that every person in this state “who engages in the business of selling tangible . . . property,” and the furnishing of cable television service is specifically made taxable under Section 212.05 . . . collected by appellant from its customers for the furnishing of the cable television service under Section 212.05 . . .
. . . . §§ 212.05, 212.07(1). . . .
. . . The State urges that Section 212.05, Florida Statutes (1977), authorizes a tax upon tangible personal . . . Taxation §§56 and 60 (1974). . “212.05 Sales, storage, use tax. — It is hereby declared to be the legislative . . .
. . . Sections 212.02(3)(a); 212.05, Florida Statutes (1975). . . .
. . . Statute 212.01 et seq., created the “Florida Revenue Act of 1949” under which it was provided in F.S. 212.05 . . .
. . . Firstly, petitioner contends that pursuant to Section 212.05, Florida Statutes (1975), the hearing examiner . . . Section 212.05 provides, in pertinent part, as follows: “Sales, storage, use tax. — It is hereby declared . . . Accordingly, we hold that pursuant to Section 212.05, petitioner did in fact “use” its personal property . . .
. . . Section 212.05, Florida Statutes (1975), imposes a sales tax on the sale of certain tangible goods in . . .
. . . Section 212.05 which makes provision for the imposition of the tax in question is as follows: “212.05 . . . State under such conditions as to make it subject to the use tax imposed by subsection (2) of Section 212.05 . . . (Section 212.05(2) and Section 212.06(1)(a)). . . .
. . . amount of $72,270.84 on the sale of food from vending machines in compliance with Fla.Stat. (1969) § 212.05 . . .
. . . “Section 212.05, Florida Statutes, relating to tangible personal property and food and lodging; the Court . . .
. . . seek review of a declaratory judgment concerning their liability for sales and use taxes under Section 212.05 . . .
. . . Chapter 212.05 of the Florida Statutes, F.S.A. provides for the payment of a tax to the Florida Revenue . . .
. . . Florida Statutes § 212.05, F.S.A., provides : “Sales, storage, use tax. — It is hereby declared to be . . .
. . . F.S. section 212.05, F.S.A., declares it to be the legislative intent that every person is exercising . . . F.S. section 212.05(5), F.S.A., provides that the tax levied pursuant to the provisions of the Act shall . . . By its findings of law and facts filed herein the trial court concluded that F.S. section 212.05, F.S.A . . . agreed, and the court so found, that under the above-quoted rule the use tax imposed by F.S. section 212.05 . . . It is observed throughout F.S. section 212.05, F.S.A., that the words “lease and rent,” “lease and rental . . .
. . . « * * * “It is provided in and by the caption paragraph of Sec. 212.05, F.S., that it is ‘the legislative . . .
. . . . § 212.05, F.S.A. . . . .
. . . [Emphasis supplied.] 212.05 Sales, storage, use tax It is hereby declared to be the legislative intent . . .
. . . a “sale for resale” and therefore not a taxable event or transaction within the purview of Section 212.05 . . .
. . . Be that as it may, Florida Statute 212.05 (5) provides — “The said tax shall be collected from the dealer . . .
. . . exercised the privilege of engaging in the business of selling at retail within the meaning of section 212.05 . . .
. . . below, whereby it was held that the transactions outlined in the complaint are taxable under Section 212.05 . . . The officer relied on F.S. § 212.05(2), F.S.A. which provides that a tax may be levied at the rate of . . . exercising a taxable privilege who uses, stores or consumes an article of tangible personal property (F.S. § 212.05 . . . of the cost price of each item of tangible personal property when it is used in this state (F.S. § 212.05 . . .
. . . The use tax is levied by Sec. 212.05, F. . . . Sec. 212.05(2), F.S.A. is not in conflict with Sec. 212.06(1), F.S.A. for both provide that the base . . . A., the construction which we place on Sec. 212.02(5) and Sec. 212.05(2), F.S.A., and a consideration . . .
. . . . | 212.05, F.S.A. . F.S. §§ 421.02 and 421.09, F.S.A.; State ex rel. Harper v. . . .
. . . It is clear that Section 212.05, Florida Statutes 1955, F.S.A. imposes a tax on these items unless a . . . See Sections 212.05(2); 212.06 (4); 212.07(7); 212.12(11). . . .
. . . taxable privilege shall be subject to a tax and for the exercise of the privilege a ‘tax is levied’, 212.05 . . .
. . . Van Fossan, Judge: The question here presented is whether or not deductions of $212.05 and $1,090.52 . . .