Arrestable Offenses / Crimes under Fla. Stat. 212.05
S212.05 1a1b - FRAUD-FALSE STATEMENT - REPORT LESS THAN ACTUAL SALE PRICE VEHICLE - M: F
CopyCited 485 times | Published | Court of Appeals for the Eleventh Circuit | 1988 U.S. App. LEXIS 17566, 1988 WL 138824
decision in Jean I. These regulations, see 8 C.F.R. § 212.5, require INS to make parole determinations without
CopyCited 249 times | Published | Court of Appeals for the Eleventh Circuit | 2001 U.S. App. LEXIS 25304, 2001 WL 1509683
director, and for such reasons as are set forth in § 212.5(b) of this chapter, once an order of deportation
CopyCited 179 times | Published | Court of Appeals for the Eleventh Circuit | 2003 U.S. App. LEXIS 11285
this grant of discretion. See 8 C.F.R. § 212.5. In addition to establishing various criteria for
CopyCited 94 times | Published | Supreme Court of Florida | 1981 Fla. LEXIS 2768
...purpose even though such taxpayer failed to file the required dealer's certificate at the time of purchase. We disagree with this basic holding. The principal purpose of chapter 212 is to raise revenue. See Gaulden v. 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....
CopyCited 74 times | Published | Court of Appeals for the Eleventh Circuit | 1985 U.S. App. LEXIS 21352
status they had at the time of parole. 8 C.F.R. § 212.5(d) (1985). When the district court entered the
CopyCited 64 times | Published | Court of Appeals for the Eleventh Circuit | 57 A.F.T.R.2d (RIA) 406, 1985 U.S. App. LEXIS 25127
collection, or refund of any tax. 26 U.S.C. § 212. 5 . Meyer arose under
CopyCited 50 times | Published | Supreme Court of Florida
...vending machines at various locations within the State of Florida. During this period, Szabo continuously paid sales taxes to the State in the total amount of $72,270.84 on the sale of food from vending machines in compliance with Fla. Stat. (1969) § 212.05, F.S.A., which imposed a tax on all retail sales of tangible personal property, not exempt....
CopyCited 38 times | Published | Court of Appeals for the Eleventh Circuit
regulations in accordance with the APA. See 8 C.F.R. § 212.5 (1982). At oral argument before this court counsel
CopyCited 35 times | Published | Supreme Court of Florida | 21 A.L.R. 2d 412, 1950 Fla. LEXIS 1656
...ty of Miami, Dade County, Florida, where newspapers, publications, periodicals and magazines were daily sold by the appellant to the purchasing public. Section 5 of Chapter 26319, Laws of Florida, enacted at the Extraordinary Session of 1949, F.S.A. § 212.05, levied a sales tax of three per cent upon enumerated articles, inclusive of magazines and other periodicals hereinafter considered....
CopyCited 29 times | Published | District Court, S.D. Florida | 1982 U.S. Dist. LEXIS 13077
District Directors by regulation, see 8 C.F.R. § 212.5, and the District Director has further delegated
CopyCited 24 times | Published | Supreme Court of Florida | 2005 WL 373941
...New Sea Escape operates "cruises to nowhere" on a vessel that departs Fort Lauderdale, cruises to a distance of three miles off the coast of Florida to conduct gambling operations, and returns to Fort Lauderdale. The vessel cruises on other occasions to Freeport, Bahamas. Pursuant to section 212.05 of the Florida Statutes, the Florida Department of Revenue (DOR) assessed use taxes against the respondent for proceeds from a gambling concession agreement, the gambling equipment on the vessel, and proceeds from a food concession agreement incurred for a period from September 1, 1996, to April 30, 1998....
...rations, during which vessels travel beyond Florida's territorial waters for the purpose of conducting gambling operations. Application of Florida's Use Tax and New Sea Escape's Commerce Clause Challenge Florida's sales and use tax statute, found in section 212.05 of the Florida Statutes, permits the assessment of sales or use tax against "every person ......
...who engages in the business of selling tangible personal property at retail in this state, ... 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." § 212.05, Fla....
...of the total used and consumed in intrastate movement and subject to the tax at the applicable rate." Id. (emphasis supplied). In interpreting those provisions, the district court below concluded that the taxes assessed against New Sea Escape under section
212.05 must be prorated under section
212.08(8)....
...Florida." Level 3 Communications, LLC v. Jacobs,
841 So.2d 447, 451 n. 4 (Fla.2003). Concluding that "intrastate commerce" means commerce occurring within the state of Florida comports with the language and purpose of the sales and use tax statute. Section
212.05 provides that sales or use taxes can be assessed against "every person... who engages in the business of selling tangible personal property at retail in this state, ... or who stores for use or consumption in this state any item or article of tangible personal property." *962 §
212.05, Fla....
CopyCited 19 times | Published | Supreme Court of Florida | 1992 WL 171248
...g that a state tax exemption is unconstitutional is to eliminate the exemption, to curtail it, to broaden it, or to invalidate the tax altogether." Id. at 8,
109 S.Ct. at 896. Thus, we turn to Florida law to determine the proper remedy in this case. Section
212.05(1)(a), Florida Statutes (1987), levies a tax on "the sales price of each item or article of tangible personal property when sold at retail in this state." Section
212.05(1)(i) specifically states that sales of magazines are taxable transactions....
...Florida has an equally valid interest in promoting the recycling of newspapers. I find that the differential tax does not implicate First Amendment rights and does not violate the Equal Protection Clause. Thus, I would uphold the newspaper exemption as constitutional. [4] GRIMES, J., concurs. NOTES [1] Section 212.05(1)(i), Florida Statutes (Supp....
CopyCited 18 times | Published | Court of Appeals for the Eleventh Circuit | 1988 U.S. App. LEXIS 6319, 1988 WL 39123
United States for prosecution pursuant to 8 C.F.R. § 212.5(a)(3). On August 16, 1983, the government
CopyCited 17 times | Published | Supreme Court of Florida | 1964 Fla. LEXIS 2299
...vilege. The appellants also argue that a sale of this kind by a purchaser for rental purposes only has been consistently interpreted by the appellees as a "sale for resale" and therefore not a taxable event or transaction within the purview of Section 212.05, Fla....
CopyCited 15 times | Published | Court of Appeals for the Eleventh Circuit | 2001 WL 1601860
"[ajdvance authorization,” see 8 C.F.R. § 212.5(f), which the parties in this case have called
CopyCited 11 times | Published | District Court, S.D. Florida
§§ 1153(a) (7), 1182(d) (5) (1970); 8 C.F.R. § 212.5(a) (Supp.1973), parole is subject to revocation
CopyCited 10 times | Published | Florida 1st District Court of Appeal
...Messer, of Thompson, Wadsworth & Messer, Tallahassee, for appellants. Robert L. Shevin, Atty. Gen., and Winifred L. Wentworth, Asst. Atty. Gen., for appellees. SPECTOR, Chief Judge. Appellants seek review of a declaratory judgment concerning their liability for sales and use taxes under Section 212.05, Florida Statutes, F.S.A., arising out of their use of films and transcriptions during the year 1969....
CopyCited 9 times | Published | Supreme Court of Florida
...se of delegated authority may be viewed as an unconstitutional act. [1] We do *1292 not reach the first amendment and equal protection issues raised by the parties. THE STATUTES Florida's sales tax is imposed by chapter 212, Florida Statutes (1983). Section 212.05, embodies the basic statement of legislative intent: It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state......
...An excise tax is a tax on the exercise of a privilege. City of DeLand v. Florida Public Service Commission,
119 Fla. 804,
161 So. 735 (1935). 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....
CopyCited 8 times | Published | Florida 1st District Court of Appeal | 1974 Fla. App. LEXIS 7384
...Generally speaking, it places a four per cent tax measured by the value of the property involved upon all transactions in which tangible personal property is the subject, upon admissions to certain classes of entertainment, upon the rentals of certain classes of rental property and upon certain services rendered. *68 Section 212.05 which makes provision for the imposition of the tax in question is as follows: "212.05....
...(Underscoring ours) The boat was not sold at retail within the State of Florida and, 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....
...Nowhere in the statute is a tax specifically placed upon a purchase of property, but a use tax is imposed upon tangible personal property used in the State of Florida measured by the "cost price of each item or article of tangible personal property when the same is not sold in Florida, but is used therein. (Section 212.05(2) and Section 2.2.06(1)(a))....
CopyCited 8 times | Published | Court of Appeals for the Eleventh Circuit | 2015 U.S. App. LEXIS 15061, 2015 WL 5023891
...r. See
Fla. Dep’t of Revenue v. Naval Aviation Museum Found., Inc.,
907 So. 2d 586, 587
(Fla. 1st DCA 2005). And, indeed, Florida’s sales-tax statute initially describes the
sales tax in a manner similar to the Utility Tax. Compare Fla. Stat. §
212.05 (“It is
hereby declared to be the legislative intent that every person is exercising a taxable
privilege who engages in the business of selling tangible personal property at retail
in this state ....
...the levy. See
Chickasaw Nation,
515 U.S. at 460,
115 S. Ct. at 2221.
Finally, we observe that Florida also levies a sales tax on electricity, the
legal incidence of which falls on the purchaser of electricity. Fla. Stat. §
212.05(1)(e)(1)(c); see Fla....
CopyCited 8 times | Published | Court of Appeals for the Eleventh Circuit | 54 U.S.L.W. 2561
Service regulations regarding parole, 8 C.F.R. § 212.5(d) (1985), created no liberty interest because
CopyCited 7 times | Published | Florida 1st District Court of Appeal
...es, 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. We affirm. Section
212.05 declares that every person in this state "who engages in the business of selling tangible personal property at retail in the state, or who rents or furnishes any of the things or services taxable under this chapter," 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)....
...For this, and nothing else, the customer pays a consideration in the form of his monthly service charge, the only charge made, except for the initial hook-up and equipment deposit. A separate tax is collected by appellant from its customers for the furnishing of the cable television service under Section 212.05(5)....
CopyCited 7 times | Published | Supreme Court of Florida | 15 Fla. L. Weekly Supp. 323, 1990 Fla. LEXIS 729
...iate resolution by this Court. We have jurisdiction. Art. V, § 3(b)(5), Fla. Const. Under Florida's sales and use taxation scheme, sales tax is levied on retail sales of secular magazines while retail sales of newspapers are exempt from taxation. §§ 212.05(1)(i), .06(9),.08(7)(w), Fla. Stat. (1987 & Supp. 1988). Section 212.05(1)(i), Florida Statutes (Supp....
...n is unconstitutional is to eliminate the exemption, to curtail it, to broaden it, or to invalidate the tax altogether. Id.
109 S.Ct. at 896. We conclude that the correct response in the case at bar under Florida law is elimination of the exemption. Section
212.05(1)(a), Florida Statutes (1987), levies a tax on "the sales price of each item or article of tangible personal property when sold at retail in this state." Section
212.05(1)(i) specifically states that sales of magazines are taxable transactions....
...[7] We reject the Department's contention that the trial court erroneously "overruled" Gasson v. Gay,
49 So.2d 525 (Fla. 1950). As is obvious from the authority cited therein, the decision in Gay dealt only with an equal protection challenge. 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). Section
212.05(1)(i), however, reinforces the legislative intent expressed in section
212.05(1)(a) that sales of magazines be taxed.
CopyCited 7 times | Published | Florida 1st District Court of Appeal | 1997 WL 63176
...Because we find no due process violation in the State's failing to provide a refund or other retroactive relief where Newsweek had an adequate predeprivation remedy, we affirm. Effective July 1, 1987, the Legislature imposed a sales tax on newspapers and magazines. §
212.05(1)(i), Fla. Stat. (1987). Beginning January 1, 1988, the Legislature *362 exempted newspapers from that tax. §
212.08(7)(w), Fla. Stat. (Supp.1988). The retail sale of magazines remained subject to sales tax under section
212.05(1)(i), Florida Statutes (Supp.1988)....
CopyCited 6 times | Published | Florida 1st District Court of Appeal | 1983 Fla. App. LEXIS 24077
...Florida S & L Services, Inc. (S & L) appeals from a declaratory statement issued by the Department of Revenue (DOR) holding that charges for intrastate private telephone line services provided by S & L to its customers are subject to the Florida sales tax provided by Section 212.05(5), Florida Statutes (1979), now Section 212.05(1)(e), Florida Statutes (Supp....
...The information is transmitted by means of a number of intrastate private telephone lines provided by Southern Bell. In response to an inquiry by a Southern Bell official, the DOR notified Southern Bell that the intrastate private line services that it provided to S & L were subject to the Florida sales tax pursuant to Section 212.05(1)(e) and Rule 12A-1.46(1), Florida Administrative Code....
...Southern Bell subsequently began including the amount of this tax in its bills to S & L. S & L then filed a petition for a declaratory statement from the DOR, seeking a determination of the taxability of this private line telephone service resulting in the declaratory statement appealed. Section 212.05(1)(e) provides, in pertinent part: It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who ......
...long distance telephone calls, beginning and terminating in the state, and recurring charges to regular subscribers for local telephone services, including ... charges for intrastate wide-area telephone service (WATS), are taxable.... Prior to the enactment of Section 212.05(1)(e), all communication services were exempt from the Florida sales tax. Pursuant to Section 212.05(1)(e), the Florida Legislature eliminated the exemption of all communication services and provided for the imposition of Florida sales tax upon the communication services specifically enumerated in the section....
...of the taxpayer. Lovett v. Lee,
141 Fla. 395, 193 So. *122 538. All doubts and ambiguities are resolved in favor of the taxpayer. Taxes cannot be imposed except in clear, unequivocal language. Taxation by implication does not exist. The language of Section
212.05(1)(e) is clear on its face....
...The legislature did not tax all communication services. It taxed only those specifically enumerated in the statute. These are: (1) recurring charges to regular subscribers for local telephone service; and (2) charges for long distance calls originating and terminating in this state. Nowhere in Section 212.05(1)(e) is there a tax imposed on private lines. Section 212.05(1)(e) is a taxing statute with a penal provision....
...The telephone company bases its charges for long distance calls on the time taken by the calls, the time of day the calls are placed, and the distance between the originating and terminating points. Private lines are not measured. Therefore, private lines are not subject to the sales tax. Immediately after passage of Section 212.05 in 1968, the DOR promulgated Rule 12A-1.46....
...The legislature did not do this, and that choice of wording must be given effect. Taxing statutes are construed against the taxing power. Charges for private lines are neither "recurring charges to regular subscribers for local telephone service" nor "long distance calls" and are therefore not subject to the tax imposed by Section 212.05(1)(e), Florida Statutes....
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 2002 Fla. App. LEXIS 27, 2002 WL 10068
...[6] In Szabo, the appellant was engaged in the business of selling food and drink for immediate consumption from vending machines. During the relevant time period, the appellant continuously paid sales taxes to the Department in the total amount of $72, 270.84 on the sale of food from his vending machines in accord with section 212.05, Florida Statutes (1969), which imposed a tax on all retail sales of non-exempt tangible personal property....
CopyCited 5 times | Published | Supreme Court of Florida
...Florida on airplanes which were used to transport employees of the owners across state lines and in foreign commerce. The owners are engaged in interstate and foreign commerce; but the airplanes in question were not common carriers. It is clear that Section 212.05, Florida Statutes 1955, F.S.A....
...ricating, converting, or processing such materials or parts thereof, * * *." We again advert to the plenary operation of Chapter 212, and emphasize the many provisions in the chapter designed to prevent multiple taxes on the same items. See Sections
212.05(2);
212.06 (4);
212.07(7);
212.12(11)....
CopyCited 4 times | Published | Florida 4th District Court of Appeal | 2002 Fla. App. LEXIS 8783, 2002 WL 1369559
...ts corporate headquarters in Fort Lauderdale. It is registered with the Department of Revenue as a Florida dealer for sales and use tax purposes. The taxes, which were assessed for a period from September 1, 1996 to April 30, 1998, are authorized by section 212.05, Florida Statutes (1997), which imposes a tax on the sale, lease or rental of tangible personal property....
...which were used in interstate or foreign commerce and which had at least some Florida mileage during the previous fiscal year.... Vessels and parts thereof used exclusively in intrastate commerce do not qualify for the proration of tax. 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 TaxIt is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the bu...
...in the same manner as if the gambling occurred in Florida. The Department's distinction, which rests on whether the vessel stops in a foreign port, is a distinction without a difference. The gambling does not occur "within the state" as provided in section 212.05....
...f the taxpayer and against the government with all ambiguities or doubts resolved in the taxpayer's favor." Lloyd Enters., Inc. v. Dep't of Revenue,
651 So.2d 735 (Fla. 5th DCA 1995) and cases cited. We conclude that the various taxes assessed under section
212.05, in connection with the cruises to nowhere, must be prorated under section
212.08(8)....
...s, which relies on the fact that no gambling occurs in Florida waters. 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 inciden...
...l was in international waters. The court held, however, that this tangible property was still being used in Florida within the broad meaning of the statute. We agree with Klosters and conclude that the gambling equipment was used, as contemplated by section
212.05, while the vessel was in Florida, subject to proration under 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....
CopyCited 4 times | Published | Florida 1st District Court of Appeal | 2005 Fla. App. LEXIS 11013, 2005 WL 1660703
...The Department is not attempting to collect taxes on past sales by the Foundation, but only wishes to collect sales tax on prospective sales by the Foundation. The State of Florida levies a tax on "each taxable transaction or incident" which includes "tangible personal property when sold at retail in this state." § 212.05(1)(a)1.a....
CopyCited 4 times | Published | Florida 1st District Court of Appeal | 13 Fla. L. Weekly 974, 1988 Fla. App. LEXIS 1620, 1988 WL 36082
...ZEHMER, Judge. Appellants Yes Dear and Miller appeal an order of the Department of Revenue (Department) upholding a proposed assessment of a use tax, penalty, and interest against them. They contend the assessment of the use tax and 100 percent penalty under section
212.05(1)(a)2, Florida Statutes, was unlawful, and further, that simultaneous imposition of an additional 25 percent *1236 penalty pursuant to section
212.12(2) was improper. On May 10, 1985, appellants purchased a boat from the Yacht Center in Ft. Lauderdale. At the time of the sale appellant Miller executed an affidavit of removal of the vessel from Florida pursuant to section
212.05(1)(a)2, Florida Statutes....
...t designated below for the following reason... . (X) Boat is to be repaired or altered and will be removed from the State of Florida by me or by my designated agent within 10 days after completion of the repairs or alteration consistent with Chapter 212.05, Florida Statutes. The boat was then removed from Florida following the sale, thereby exempting it from the sales tax. However, the boat returned to Florida within six months of its departure and thereafter became subject to the use tax pursuant to section 212.05(1)(a)2....
...e no exemption was perfected because the Department's form did not afford the nonresident purchaser the protection required by the statute and the Department's rule, i.e., the form did not recite on its face that appellant had read the provisions of section 212.05....
...ction is appropriate under section
120.68. See United Engines, Inc. v. Department of Revenue,
508 So.2d 459 (Fla. 1st DCA 1987). Appellants first contend that the Department's affidavit form is ineffective to create a sales tax exemption pursuant to section
212.05(1)(a)2 because the form does not comply with that statute. They argue that the form does not state the purchaser has read section
212.05 and none of the provisions of that section are recited or paraphrased on the form. Appellants point out that the form merely cites to section
212.05 and states that the purchaser has "read the Department's rule" without any citation to identify the rule. Appellants argue, therefore, that the parties' efforts to create a sales tax exemption was legally ineffective with the result that the remainder of section
212.05(1)(a)2 is inapplicable; hence, no use tax and 100 percent penalty are due because the sale was subject to the sales tax and never became exempt....
...As they have willingly paid the 5 percent sales tax plus interest, appellants contend, the assessment of the "use tax" plus 100 percent penalty must be set aside. The Department, on the other hand, argues that the affidavit form is consistent with section 212.05 and is effectively designed to put purchasers on notice of the conditions pertaining to the sales tax exemption. It argues the statute does not require that the affidavit contain a verbatim recitation of section 212.05(1)(a)2, or of Rule 12A-1.007, Florida Administrative Code, but only requires that the affidavit reflect that the purchaser swears he has been put on notice as to all conditions pertaining to the exemption. We agree with the Department and affirm on this issue. Based on the record before us it is evident that Yes Dear and the selling dealer fulfilled the requirements for perfecting the sales tax exemption under section 212.05(1)(a)2....
...Yes Dear fulfilled the requirements by signing the affidavit that the boat was to be removed from Florida and then doing so. Yes Dear's return of the boat to Florida within the statutory six month period and use of the boat in Florida waters triggered the imposition of the use tax pursuant to section 212.05(1)(a)2....
...me into effect because the affidavit fails to cite the statute and, instead, merely states that the affiant has "read the Department of Revenue's rule." A review of the Department's Rule 12A-1.007 shows that it substantially tracks the provisions of section 212.05(1)(a)2....
...The rule also explains the penalty that will be assessed if the provisions of the rule are not followed. The affidavit signed by appellant Miller states that he had read the Department's rule and that he was claiming exemption from the sales tax pursuant to section 212.05....
...llants of the duty to pay the assessed use tax and penalty in accordance with the statute. Next, appellants contend that the Department wrongfully imposed a 25 percent late penalty pursuant to section
212.12(2) in addition to the penalty provided in section
212.05(1)(a)2. We agree and reverse. Section
212.05(1)(a)2, Florida Statutes (1985), states that the penalty equal to the use tax provided in this section "shall be in lieu of the penalty imposed by s....
...lty equal to the tax, which penalty is in lieu of the penalty provided in Section
212.12, Florida Statutes." The express language of the statute and the rule indicate that the only penalty to be imposed in a case such as this is the one specified in section
212.05(1)(a)2. Nothing in section
212.05(1)(a)2 indicates that the 100 percent penalty is only in lieu of the fraud penalty, as the Department argues....
CopyCited 3 times | Published | Florida 4th District Court of Appeal | 2004 WL 515551
subject to the conditions outlined in 8 C.F.R. § 212.5 (2003). Subsection (d) places the following conditions
CopyCited 3 times | Published | Florida 1st District Court of Appeal | 1990 Fla. App. LEXIS 9206, 1990 WL 197965
...sit. The hearing officer recommended that the sales tax assessment on transportation services provided by Florida Hi-Lift to its lessees during the period of February 1, 1984 through January 31, 1987, be withdrawn. The recommended order quotes *1366 Section 212.05, Florida Statutes (1985), [1] which provides for a five-percent tax on the lease or rental price paid by a lessee or rentee to the owner of the tangible property, and cites Rule 12A-1.045(2) and (3), Florida Administrative Code, which provides: (2) If the seller contracts to sell tangible personal property f.o.b....
...DOR accepted the hearing officer's findings of fact but rejected his reasoning and conclusions. DOR ruled that appellant's pickup and delivery charges were part of the "gross proceeds" of a rental transaction and were therefore taxable pursuant to Rule 12A-1.071, Florida Administrative Code, [2] and Sections 212.05(1)(c) and (d), *1367 Florida Statutes....
...(The fee for equipment rental has been taxed, the taxes having been collected by Petitioner.) The Department considers the pickup and delivery charges to be part of the "gross proceeds" of Petitioner's rental income from rental contracts through application of section 212.05(1)(c) and (d), Florida Statutes, and Rule 12A-1.071, F.A.C....
...Department of Revenue,
443 So.2d 120, 122 (Fla. 1st DCA 1983); Indian River Orange Groves, Inc. v. Dickinson,
238 So.2d 125, 127 (Fla. 1st DCA 1970). Accordingly, DOR's order assessing tax on appellant's transportation charges is reversed. MINER and ALLEN, JJ., concur. NOTES [1] Section
212.05, Florida Statutes, was amended in 1986 and in 1987, but remains unchanged as to the issue before us....
...angible personal property for the entire term of the lease when the lessor of such property is an established business, part of an established business, or leasing tangible personal property is incidental or germane to the lessor's business... . [3] Section 212.05, Florida Statutes, states: (1) For the exercise of such privilege, a tax is levied on each taxable transaction or incident, which tax is due and payable as follows: (c) At the rate of 5 percent of the gross proceeds derived from the lease or rental of tangible personal property, ......
CopyCited 2 times | Published | Florida 4th District Court of Appeal | 1996 WL 496653
...at a job site. 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....
...(Emphasis supplied). Article VII, section 1(a) of the Florida Constitution provides that, "No tax shall be levied except in pursuance of law." Pursuant to specific statutory mandate, certain services are taxable, such as television system programming services. See § 212.05(1)(e)1.b, Fla....
...ose transactions in which the owner of tangible personal property transfers possession or use of this property to another, for consideration, without the transfer of title" in order to determine whether WSLG's business was subject to tax pursuant to section 212.05....
CopyCited 2 times | Published | Florida 4th District Court of Appeal | 2003 Fla. App. LEXIS 13615, 2003 WL 22085422
...real property located in Palm Beach county. Deerbrooke contends that, because its vessel traveled to a point outside of U.S. territorial waters, it was engaged in foreign commerce for which Deerbrooke would not be subject to Florida tax pursuant to section 212.05, Florida Statutes....
...nts or furnishes any of the things 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. § 212.05, Fla....
...The partial exemption is computed based on the ratio of miles traveled within Florida and its territorial waters, as a percentage of the total miles traveled in interstate or foreign commerce. This ratio determines the portion of the vessel's taxable activity which is subject to Florida's use tax. § 212.05, Fla....
...that it is purely intrastate commerce. However, in New Sea Escape Cruises, Ltd. v. Florida Department of Revenue,
823 So.2d 161, 163 (Fla. 4th DCA 2002), rev. granted,
845 So.2d 889 (Fla.2003), we recognized that the purpose of the tax according to section
212.05, Florida Statutes, was to tax those conducting business "in this state." Thus, the mileage accrued outside Florida waters during New Sea Escape's cruises to nowhere could not be taxed as "Florida mileage" under section
212.05 and required proration....
CopyCited 2 times | Published | Florida 1st District Court of Appeal | 12 Fla. L. Weekly 1369, 1987 Fla. App. LEXIS 8758
...That work was completed on May 8, 1983, on which date the "Jervet" departed from Florida and set sail for northern waters. At that time, United filed, as purchaser, an "Affidavit for Exemption of Boat Sold From Removal From the State of Florida by the Purchaser" in order to claim an exemption under section 212.05(1)(a)2, Florida Statutes (1983) from the 5% Florida sales tax on the purchase of the boat. According to section 212.05(1)(a)2, [1] a sales tax *461 exemption applies where a vessel departs Florida waters within ten days after its purchase or the completion of repairs, and where the purchasers comply with the listed requirements of the statute....
...1st DCA 1987), the facts of which are strikingly similar to those in the instant case. In that case, Swan, a Delaware corporation, purchased a yacht in Fort Lauderdale, Florida, allegedly for use as a live aboard vessel in the Bahamas. The sale of the yacht to Swan was exempt from sales tax, as in this case, under section 212.05(1)(a)2....
...n May 13, 1985. A use tax and penalty were assessed against Swan pursuant to section
212.06(8), Florida Statutes, and both Swan and the Department moved for summary judgment. The trial court held for Swan, finding it to be exempt from taxation under section
212.05(1)(a)2....
...This court reversed the trial court's findings, and held that the use tax and penalty assessed by the Department were valid. We agree with the holding in Swan and the Department's assertion in the instant case, that the legal benefit of the sales tax exemption provided by section 212.05(1)(a)2 inures to the dealer who sells the boat, and that this exemption is distinct from the use tax assessed against the purchaser for importing, using, and storing the boat in Florida. United fulfilled, as did Swan, the requirements for the sales tax exemption in section 212.05(1)(a)2, and successfully avoided the imposition of a penalty by not returning the boat to Florida within six months....
...However, "once the initial six month period expired, [United's] subsequent importation and use of the ["Jervet"] in Florida waters triggered the use tax pursuant to Section
212.06(8), Florida Statutes."
506 So.2d 458 (emphasis in original). In so holding, we specifically find incorrect the appellant's argument that section
212.05(1)(a)2 creates an implied use tax exemption for a purchaser who complies with the requirements of that *462 section. Such an interpretation of section
212.05(1)(a)2 would, as the court stated in Swan, dictate that a purchaser could never be taxed on its use of a boat in Florida subsequent to the initial six month removal, and would violate the Commerce clause of the United States Constitution.
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....
CopyCited 2 times | Published | Court of Appeals for the Eleventh Circuit
against the public interest. Pursuant to 8 C.F.R. § 212.5(d)(2), the INS revoked Benitez's immigration parole
CopyCited 2 times | Published | Court of Appeals for the Eleventh Circuit | 82 A.L.R. Fed. 613
Act, 8 U.S.C. § 1182(d)(5)(A), and in 8 C.F.R. § 212.5. We thought we had made it clear in another context
CopyCited 2 times | Published | Court of Appeals for the Eleventh Circuit | 1987 U.S. App. LEXIS 16918, 1987 WL 21676
United States for prosecution pursuant to 8 C.F.R. § 212.5(a)(3). On August 16, 1983, the government
CopyCited 2 times | Published | Florida 5th District Court of Appeal | 2000 Fla. App. LEXIS 16928, 2000 WL 1878952
...The Property Appraiser tried to side step the instructions with the assertion that the 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....
CopyCited 1 times | Published | District Court, S.D. Florida | 1987 U.S. Dist. LEXIS 8753
of the alien in the United States....” 8 C.F.R. § 212.5(d)(2). Petitioner’s parole was revoked following
CopyCited 1 times | Published | Supreme Court of Florida | 1973 Fla. LEXIS 4159
vending machines in compliance with Fla.Stat. (1969) §
212.05, F.S.A., which imposed a tax on all retail sales
CopyCited 1 times | Published | Florida 3rd District Court of Appeal
...islature clearly intended to be taxed. [3] See the rule in State Department of Revenue v. 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....
...worth primarily through the value of the weight and quality of its gold content. [2] Florida sales tax is levied pursuant to Chapter 212, Florida Statutes (1977). [3] See generally the cases cited at 31 Fla.Jur. Taxation §§ 56 and 60 (1974). [4] "212.05 Sales, storage, use tax....
CopyCited 1 times | Published | Florida 3rd District Court of Appeal | 1993 Fla. App. LEXIS 2461, 1993 WL 62206
...orida Rules of Civil Procedure. 19. The Department has failed to carry its burden of establishing that the sales tax is applicable to Quotron's financial services or the transactions in question. The Court is persuaded, on the undisputed facts, that Section 212.05, Florida Statutes, does not subject Quotron's transactions to sales tax....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 1997 WL 765638
...n
212.06(6) [3] "make[s] plain the Legislature's design only to tax transactions or activities which occur after the arrival of the property in Florida and its repose here as part of the mass of property." Neither contention will withstand scrutiny. Section
212.05(1)(b), Florida Statutes (1987), provides: [A] tax is levied on each taxable transaction or incident, which tax is due and payable as follows: ......
...ail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass property of this state. [4] The tax rate in section 212.05(1)(b) was increased to 6 percent effective February 1, 1988....
CopyCited 1 times | Published | District Court, S.D. Florida | 1985 U.S. Dist. LEXIS 13059
without regard to race or nationality. See 8 CFR § 212.5 (1985). [5] The Eleventh Circuit panel that originally
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 12 Fla. L. Weekly 1053, 1987 Fla. App. LEXIS 8024
...e a use tax assessment against appellee, G.R. Swan Enterprises, Inc., (Swan). The Department asserts that the trial court erred in finding the Department's use tax assessment invalid, and further contends that: 1) the trial court's interpretation of Section 212.05(1)(a)2, Florida Statutes (1983), results in discrimination against interstate commerce; and 2) that there is statutory support to uphold the Department's tax assessment. We agree and reverse. On August 21, 1984, Swan, a Delaware corporation owned by two Florida residents, bought a yacht named the "Hughie II" in Fort Lauderdale, Florida. The sale was exempted from Florida's sales tax under Section 212.05(1)(a)2, Florida Statutes (1983), which provides a sales tax exemption for purchasers who comply with the listed requirements and remove the boat from Florida within ten days after purchase....
...8), Florida Statutes (1983), was not applicable to this case. The court agreed with Swan's argument that the boat was purchased for use exclusively outside Florida, and that was controlling. The trial court held Swan to be exempt from taxation under Section 212.05(1)(a)2, Florida Statutes (1983), a statute which the court found speaks specifically to boats and provides an implied presumption that a boat purchased for use exclusively outside Florida is exempt from use taxation....
...The tax should be collected by the dealer from the purchaser by adding the tax to the sales price. See Donoghue v. Wallach,
455 So.2d 1085, 1087 (Fla. 2d DCA 1984). The Department argues persuasively that the legal benefit of the sales tax exemption found in Section
212.05(1)(a)2, Florida Statutes (1983), is afforded only to the dealer who sold Swan the yacht....
...exemptions; and the law is to be strictly construed as against the person claiming the exemption and in favor of the taxing power.
99 So.2d at 296. We do not believe that here the lower court strictly construed the use tax penalty provision found in Section
212.05(1)(a)2 in favor of the Department, and further, when strictly construed, we find that this provision is not applicable to the facts of this case....
...n it was misplaced. The trial court placed its emphasis on the fact that Swan kept its yacht out of Florida for more than six months *458 prior to importing it for repairs, and that therefore Swan had fulfilled the statutory requirements pursuant to Section 212.05(1)(a)2, Florida Statutes to qualify for a sales tax exemption and avoid a 100% penalty (use tax). The record reveals that Swan fulfilled the statutory requirements necessary to qualify for a sales tax exemption and has not violated those provisions which would activate the penalty clause of Section 212.05(1)(a)2....
...However, as the Department correctly contends, once the initial six month period expired, Swan's subsequent importation and use of the "Hughie II" in Florida waters triggered the use tax pursuant to Section
212.06(8), Florida Statutes. We cannot accept the trial court's application of Section
212.05(1)(a)2 to the facts before us, for according to the trial court's interpretation, Swan cannot ever be taxed on its use of "Hughie II" in Florida, regardless of actions taken by Swan subsequent to the initial six month removal period....
...dent who purchased a boat in another state without paying a use tax there, and then imported it to use in Florida. See Section
212.06(4), Florida Statutes (1983). [3] We find persuasive the Department's argument that the trial court's application of Section
212.05(1)(a)2, Florida Statutes (1983), affords an improper commercial advantage to Florida yacht dealers. The trial court based its ruling that the tax was invalid pursuant to Section
212.05(1)(a)2, Florida Statutes, on its conclusion that "nothing in the pleading suggests that defendant has overcome what the court believes to be a rebuttable presumption, albeit unwritten, that the Hughie II was purchased for use outside Florida." (Final Judgment at p....
...State, Department of Revenue,
305 So.2d 65 (Fla. 1st DCA 1974). We find this case to be persuasive with respect to Section
212.06(8), Florida Statutes (1983), even though the trial court dismissed the case without discussion, as being decided prior to the effective date of Section
212.05(1)(a)2, Florida Statutes (1983). The trial court interpreted Section
212.06(8) to exact a use tax on imported tangible personal property in general, and so found this section of the statute superseded by Section
212.05(1)(a)2, Florida Statutes, which speaks specifically to boats subject to tax. The trial court further found that Section
212.05(1)(a)2, Florida Statutes, unlike the express presumption in Section
212.06(8), created an implied presumption that a boat used outside of Florida for 6 months or longer from its departure date was purchased for use outside Florida. We find no such implied presumption arising from Section
212.05(1)(a)(2), and find this case controlled by this court's opinion in Wanda Marine, even though, as the lower court stated, Wanda Marine was decided prior to the enactment of Section *459
212.05(1)(a)2, Florida Statutes. We find that the "use tax" in Section
212.05(1)(a)2 acts as a penalty for not fulfilling that statute's sales tax exemption requirements, and is not applicable here....
...ssessment pursuant to Section
212.06(8), Florida Statutes (1983), and therefore we reverse the trial court's Final Summary Judgment and remand for proceedings consistent with this opinion. SMITH and BARFIELD, JJ., concur. NOTES [1] In pertinent part Section
212.05, Florida Statutes (1983) provides: Section
212.05 Sales storage, use tax....
CopyPublished | Florida 4th District Court of Appeal | 2004 Fla. App. LEXIS 13882, 2004 WL 2101908
...ilure to comply, the Department’s activity at this point does not constitute sword wielding,’ the threat of any enforcement action being only contingent and anticipatory.” Id. at 1056 . In this case, the DOR has not taken any action to enforce section
212.05, Florida Statutes, or section
212.06, Florida Statutes....
CopyAgo (Fla. Att'y Gen. 1986).
Published | Florida Attorney General Reports
...TION: Is sales tax due on the cost of copies of public records furnished by public officers or public employees under the provisions of s.
119.07 (1), F.S.? SUMMARY: Unless and until judicially determined otherwise, the sales tax imposed pursuant to s.
212.05 , F.S., is not applicable to fees charged for providing copies of public records under s....
...(Emphasis supplied.) Thus, a custodian of a public record is under a legal obligation to provide a copy of a public record upon payment of a fee prescribed or, if no fee is prescribed, upon payment of the actual cost of duplication of the record. The question is whether this transaction is subject to the state's sales tax. Section 212.05 , F.S., as amended by chs....
...y prescribed fee or actual cost of duplication as required by law is "engag[ing] in the business of selling tangible personal property at retail in this state," or "rent[ing] or furnish[ing] any of the things or services taxable under this chapter." Section 212.05 , F.S., as amended....
CopyPublished | District Court of Appeal of Florida | 13 Fla. L. Weekly 2133, 1988 Fla. App. LEXIS 4046, 1988 WL 93299
...In 1985 the Department of Revenue briefly suspended collection of this tax, questioning its authority under chapter 212. The 1985 legislature amended chapter 212, expressly authorizing a tax on occasional and isolated mobile home transactions. See sections
212.02(9);
212.02(12);
212.05(l)(b), Florida Statutes (1985)....
...relates to the 1971 version of that statute, encompassing mobile homes. Between 1981 and 1985 chapter 212 expressly provided for a tax upon occasional and isolated sales of motor vehicles required to be licensed, as well as other business sales. See section 212.05(l)(a)l, Florida Statutes (1984)....
CopyPublished | Florida 4th District Court of Appeal | 2014 Fla. App. LEXIS 18430, 2014 WL 5834619
...ld.
The administrative law judge upheld the department’s assessment,
finding that “[t]he taxpayer’s sale of flowers, wreaths, bouquets, potted
plants, and other such items of tangible personal property were subject to
sales tax pursuant to section 212.05(1)(l) and rule 12A-1.047(1).” The
administrative law judge recommended to validate the department’s
proposed assessment....
...Since this
case involves an administrative agency, issues of the constitutionality of
the tax statute may be raised for the first time on appeal. See S. Alliance
for Clean Energy v. Graham,
113 So. 3d 742, 748 (Fla. 2013).
In upholding the assessment of the sales tax, the department relied on
section
212.05(1)(l), Florida Statutes (2012), and Florida Administrative
Code Rule 12A-1.047(1). Section
212.05(1)(l) states:
Florists located in this state are liable for sales tax on sales to
retail customers regardless of where or by whom the items
sold are to be delivered....
...at 318.
Unlike the sale of flowers ordered by out-of-state customers with
delivery at an out-of-state location, the prepaid calling arrangements have
the required “substantial nexus” to the taxing state. See Complete Auto,
430 U.S. at 279. Taxes on prepaid calling arrangements are governed by
section
212.05(1)(e), Florida Statutes (2012)....
CopyPublished | Supreme Court of Florida | 41 Fla. L. Weekly Supp. 237, 2016 WL 3010822, 2016 Fla. LEXIS 1123
...This case is before the Court for review of the decision of the Fourth District
Court of Appeal in American Business USA Corp. v. Department of Revenue,
151
So. 3d 67 (Fla. 4th DCA 2014). Because the district court expressly declared
invalid a state statute, section
212.05(1)(l), Florida Statutes (2012), this Court has
jurisdiction to review the decision. See art. V, § 3(b)(1), Fla. Const. For the
reasons we explain, we quash the decision of the Fourth District and hold section
212.05(1)(l) constitutional.
FACTS AND PROCEDURAL HISTORY
This case commenced when the Florida Department of Revenue (“the
Department”) issued a proposed tax assessment on American Business USA Corp.
(“Ame...
...The company charged its customers tax on flowers
and other items delivered in Florida by local florists, but did not charge its
customers sales tax on flowers and other items delivered outside of Florida.
The tax assessment was issued by the Department to American Business
pursuant to section 212.05(1)(l), Florida Statutes (2012), which provides in
pertinent part:
Florists located in this state are liable for sales tax on sales to retail
customers regardless of where or by whom the items are to be
delivered....
...les tax on sales of flowers, gift
baskets, and other items of tangible personal property delivered outside of Florida.
-3-
judge’s recommended order in full. The order concluded that the tax required by
section 212.05 is a tax on the privilege of engaging in business in Florida and is not
a tax on the property sold....
...“stipulated that it specializes in selling flowers and markets itself to the public as a
company that sells flowers,” rejecting the claim of American Business that,
because of the manner in which it fills the orders, it is not a “florist” within the
meaning of and subject to section 212.05(1)(l) or rule 12A-1.047.
American Business appealed the Department’s final order to the Fourth
District Court of Appeal where the company contended that the imposition of taxes
on American Business for sales of flowers and o...
...ersonal
property to be delivered out of state violated the due process clause of the
Fourteenth Amendment and the “dormant Commerce Clause” emanating from
article 1, section 8, of the United States Constitution.2
As to the challenge to section 212.05(1)(l) imposing a tax on florists, the
Fourth District held that the imposition of taxes on sales to out-of-state customers
2....
...baskets, and tangible property that were never located in Florida. For the reasons
discussed below, we disagree that the tax on American Business violates the
dormant Commerce Clause.
ANALYSIS
The issue before this Court is whether section 212.05(1)(l), Florida Statutes,
is unconstitutional as applied to certain activities of American Business....
...Dep’t of Revenue v.
New Sea Escape Cruises, Ltd.,
894 So. 2d 954, 957 (Fla. 2005) (“[T]he
interpretation of . . . [a] tax statute . . . [is] subject to a de novo standard of
review.”). In this case, American Business brought a challenge to section
212.05(1)(l), which, because it is an as-applied challenge, involves both a
determination of law and a determination of the facts to which the law will be
applied....
...3d 745, 747
(Fla. 2010) (quoting Fla. Dep’t of Revenue v. City of Gainesville,
918 So. 2d 250,
256 (Fla. 2005) (quoting Fla. Dep’t of Revenue v. Howard,
916 So. 2d 640, 642
(Fla. 2005))). With these standards in mind, we turn to the statute at issue.
Section
212.05, Florida Statutes (2012), provides in pertinent part that
“every person is exercising a taxable privilege who engages in the business of
selling tangible personal property at retail in this state, including the business of
making mail order sales, . . .” The statute further provides that “[f]or the exercise
-8-
of such privilege, a tax is levied on each taxable transaction or incident.”
§
212.05(1), Fla....
...e
items sold, but on the sales transaction itself. Subsection (1)(l) then makes clear
that “[f]lorists located in this state are liable for sales tax on sales to retail
customers regardless of where or by whom the items are to be delivered.”
§ 212.05(1)(l), Fla. Stat. (2012) We turn first to the issue of whether section
212.05(1)(l) violates the dormant Commerce Clause as applied to American
Business’s internet sales of flowers, gift baskets, and other tangible personal
property.
The Dormant Commerce Clause
The releva...
...
514 U.S. at 197. “States are barred from discriminating against
foreign enterprises competing with local businesses . . . and from discriminating
against commercial activity occurring outside the taxing State.” Id. (internal
citations omitted). Section
212.05(1)(l), Florida Statutes, contains no provision
that affords preferential treatment or any commercial advantage to a Florida
business over an out-of-state business....
...Thus, there is a reasonable relationship between
the company’s presence and activities in the state and the tax at issue.
- 21 -
For all the foregoing reasons, we find that all four prongs of the Complete
Auto test have been satisfied and section 212.05(1)(l) does not violate the dormant
Commerce Clause.
Due Process Claim
American Business also claims that the tax at issue is a violation of the Due
Process Clause of the United States Constitution....
CopyPublished | Florida 1st District Court of Appeal | 2000 Fla. App. LEXIS 5777, 2000 WL 627812
...See B & L,
612 So.2d at 721 (“In summary, Chapter 212, Florida Statutes, The Florida Revenue Act of 1949, provides for a sales tax on the sale of tangible personal property and certain other transactions but not on services.” (footnote omitted)). 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....
... Id. The Department asserted that the vendor should collect and pay sales tax on all three fees because they constituted “services that are part of a sale.” Id. The trial court entered final summary judgment in favor of the vendor holding that section 212.05, Florida Statutes, “does not authorize the imposition of a sales tax on the late charges, the delivery charges or the order processing fees.” Id....
CopyPublished | Florida 1st District Court of Appeal | 1981 Fla. App. LEXIS 19755
Department of Revenue asserts that tax is due under §
212.05 because asphalt was sold from Taft to Southern
CopyPublished | District Court of Appeal of Florida | 1996 Fla. App. LEXIS 1936, 1996 WL 90576
...ue (department), pursuant to section
212.08(5)(b)5., Florida Statutes. Florida imposes a sales and use tax on purchases of tangible personal property. It assesses a six percent sales tax on the price of tangible personal property sold at retail, see section
212.05(l)(a)l.a, and imposes a corresponding use tax on the price of tangible personal property that, while not purchased in Florida, is used there. See §
212.05(l)(b)....
CopyPublished | District Court of Appeal of Florida | 1983 Fla. App. LEXIS 18963
...The books are delivered into interstate commerce and, therefore, no sales tax is paid to Georgia. 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)....
CopyPublished | Florida 1st District Court of Appeal | 2003 Fla. App. LEXIS 4097, 2003 WL 1560175
...Appellant, Dream Boat, Inc., appeals a final order of summary judgment upholding the imposition of a use tax plus penalties and interest. We affirm. The Department of Revenue (DOR) conducted an audit of Appellant and imposed a use tax, as well as penalties and interest, on oral slot machine license agreements, pursuant to section 212.05, Florida Statutes (1999)....
...Upon the conclusion of the gaming activities, the slot machines are closed and the vessels return to the same ports from which they departed. II Appellant argues the separate oral license agreements were not subject to any tax because the slot machines were not used within Florida. See § 212.05, Fla....
CopyPublished | District Court of Appeal of Florida | 1990 Fla. App. LEXIS 1926, 1990 WL 32451
...The DOR rejected the hearing officer’s recommendations and found that American had failed to rebut the DOR’s prima facie showing that the rental of cars to Government employees was the rental of tangible personal property within the meaning of § 212.05, Fla.Stat....
CopyAgo (Fla. Att'y Gen. 2001).
Published | Florida Attorney General Reports
...A fee of up to $1 may be charged for each year of records requested." Thus, the statute recognizes that sales tax may be collected. In determining whether imposition of such a tax is warranted, however, an examination of the state's tax laws is necessary. Section 212.05 , Florida Statutes, provides in part: "Sales, storage, use tax....
...Thus, in keeping with the rule of statutory construction that tax laws are to be construed strongly in favor of taxpayers and against the government, with any ambiguity or doubts to be resolved in favor of the taxpayers, 12 this office concluded that the sales tax imposed pursuant to section 212.05 , Florida Statutes, is not applicable to fees charged for providing copies of public records under Chapter 119 , Florida Statutes....
CopyPublished | Court of Appeals for the Eleventh Circuit
implementing this grant of discretion. See 8 C.F.R. § 212.5. In addition to establishing various criteria for
CopyPublished | District Court of Appeal of Florida | 1959 Fla. App. LEXIS 2653
...Judge. The appellant, Whitehead & Kales Company, plaintiff below, seeks reversal of a summary final decree in favor of the State Comptroller, defendant below, whereby it was held that the transactions outlined in the complaint are taxable under Section 212.05 Florida Statutes, F.S.A., and injunc-tive relief was denied against the enforcement of the tax....
...Appellant had previously paid the use-tax on the cost of the raw materials used in the fabrication of the steel products. A hearing was held before an agent of the Comptroller’s office who determined that the use tax had been properly imposed on the three items mentioned. The officer relied on F.S. § 212.05(2), F.S.A....
...ed contract provided that the unit price would include “state sales and/or use tax.” The revenue act in question provides that a person is exercising a taxable privilege who uses, stores or consumes an article of tangible personal property (F.S. § 212.05, F.S.A.). It also provides that the rate of taxation shall be three per cent of the cost price of each item of tangible personal property when it is used in this state (F.S. § 212.05(2), F.S.A.)....
CopyPublished | District Court of Appeal of Florida | 1970 Fla. App. LEXIS 6149
him.” 5 Blashfield, Automobile Law & Practices, § 212.5 (1966). In the case of Lipscomb v. News Star World
CopyPublished | District Court of Appeal of Florida | 1977 Fla. App. LEXIS 16162
...This order was subsequently adopted by the Governor and Cabinet of the state of Florida acting as head of the Florida Department of Revenue. Graybar has filed this petition for writ of certiorari to review the order only insofar as it assesses the sales tax in question as to the Triumpho and Grand Bahama sales. Section 212.05, Florida Statutes (1975), imposes a sales tax on the sale of certain tangible goods in Florida....
CopyPublished | Florida 1st District Court of Appeal
...and
usually utilize public rights-of-way.
B. The Communications Services Tax
Before 2001, Florida’s sales tax on television services was six percent for all
subscribers regardless of whether the provider was a cable or satellite company. §
212.05, Fla....
CopyPublished | Florida 4th District Court of Appeal | 1965 Fla. App. LEXIS 3948
Judge, concur. . Chapter 212, F.S.A. . F.S. §
212.05, F.S.A. . Rule 04(2) (b) and 64(3) now designated
CopyPublished | District Court of Appeal of Florida | 1987 Fla. App. LEXIS 9653, 12 Fla. L. Weekly 1787
...Florida waters and docking it at various marinas in Florida for the purpose of effectuating extensive repairs and alterations upon it did not constitute a use or storage so as to activate Florida’s taxing statutes. See sections
212.02(7) and (8),
212.05, and
212.06, Florida Statutes (1983); see also, Department of Revenue, State of Florida v....
...The two recent decisions of this court relied upon by DOR, United Engines, Inc. v. Department of Revenue, State of Florida,
508 So.2d 459 (Fla. 1st DCA 1987), and Department of Revenue, State of Florida v. G.R. Swan Enterprises, Inc.,
506 So.2d 455 (Fla. 1st DCA 1987), are inapposite as they involved the application of section
212.05(l)(a)2....
CopyPublished | District Court of Appeal of Florida | 1996 Fla. App. LEXIS 7572, 1996 WL 392957
...1992. Based upon the change in the accounting status of the yacht from inventory to capital asset, the auditor determined that HMY had converted “The Bandit” to its own use and was therefore responsible for payment of the statutory use tax under section 212.05, Florida Statutes (1991)....
...Green v. Pederson,
99 So.2d 292 (Fla.1957), ... to imply that the legislature, by specifying uses of a vessel for purposes of regulation and registration under Chapter 327, intended to provide an exemption from a tax expressly imposed under sections
212.05 and
212.06, F.S....
CopyPublished | District Court of Appeal of Florida | 13 Fla. L. Weekly 144, 1988 Fla. App. LEXIS 23, 1988 WL 200
...s contracts represent the same basic type of transaction, that being contracts for the improvement of real property, and are both to be treated the same for sales tax purposes, i.e., with tax being due on the cost of materials. As brief background, section 212.05, Florida Statutes, declares it to be the legislative intent that every person who engages in the business of selling “tangible personal property” at retail in this 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....
CopyPublished | District Court of Appeal of Florida | 1993 Fla. App. LEXIS 635, 1993 WL 16415
...Department of Revenue,
571 So.2d 1364 (Fla. 1st DCA 1990). See also 1 Fla. State and Local Taxes, Transportation and Similar Charges, §
14.01[3][c][ii] (Fla. Bar 1984). The trial court entered summary final judgment in favor of the vendor holding that section
212.05, Florida Statutes, does not authorize the imposition of a sales tax on the late charges, the delivery charges or the order processing fees....
...tes that the delivery fee is not mandated by the vendor (lessor) but is provided to customers who desire that service, therefore, such delivery fees, while incidental to the “sale”, are not part of the “sales price” and are not taxable under section 212.05, Florida Statutes, and Rules 12A-1.045 and 12A-1.06, Florida Administrative Code....
CopyPublished | District Court of Appeal of Florida | 1973 Fla. App. LEXIS 7260
supervising their activities and instruction. “Section
212.05, Florida Statutes, relating to tangible personal
CopyPublished | Florida 4th District Court of Appeal | 2006 Fla. App. LEXIS 1148, 2006 WL 229197
...Florida Dep’t of Revenue,
914 So.2d 949 (Fla.2005). Deerbrooke contends that, because its vessel traveled to a point outside of Florida territorial waters, it was engaged in foreign commerce for which it could not be subject to Florida tax pursuant to section
212.05, Florida Statutes....
...The partial exemption is computed based on the ratio of miles traveled within Florida and its territorial waters, as a percentage of the total miles traveled in interstate or foreign commerce. This ratio determines the portion of the vessel’s taxable activity which is subject to Florida’s use tax. § 212.05, Fla....
...Cruises, Ltd. v. Florida Department of Revenue,
823 So.2d 161 (Fla. 4th DCA 2002), recognized that the mileage accrued outside Florida territorial waters during New Sea Escape’s cruises to nowhere could not be taxed as “Florida mileage” under section
212.05....
CopyPublished | Florida 1st District Court of Appeal | 2012 Fla. App. LEXIS 20808, 2012 WL 6029120
...Thus, we must determine whether, at the time of their original GM vehicle purchase, customers pay for and are taxed on the right to participate in the Case-By-Case Program. We begin with a discussion of Florida’s sales and use taxes. The sales tax is imposed when property is “sold at retail in this state.” § 212.05(l)(a), Fla. Stat. (2011). In contrast, the use tax is triggered when property is “not sold, but is used, consumed, distributed, or stored for *1195 use or consumption in this state.” § 212.05(l)(b)....
CopyPublished | District Court of Appeal of Florida | 1968 Fla. App. LEXIS 4725
...ho engages in the business of selling or receiving anything of value by way of admissions, and for such privilege is required to pay a tax in the amount equal to three percent of the sales price or the actual value received for such admissions. F.S. section 212.05, F.S.A., declares it to be the legislative intent that every person is exercising a taxable privilege who engages in any of the following businesses, to wit: (a) The business of selling tangible personal property at retail in this stat...
...iness, or is incidental or germane thereto; and, at the rate of three percent of the lease or rental price paid by the lessee or rentee, or contracted or agreed to be paid by the lessee or rentee, to the owner of the tangible personal property. F.S. section 212.05(5), F.S.A., provides that the tax levied pursuant to the provisions of the Act shall be collected from the dealer as defined therein and paid at the time and in the manner therein provided....
...and will assume for the purpose of our decision that plaintiff is liable for payment of the tax assessed against it if it is held that the assessment was validly made. By its findings of law and facts filed herein the trial court concluded that F.S. section 212.05, F.S.A., referred to above imposes a single tax upon the privilege of engaging in business in Florida, if that business consists of any one or more of the several defined transactions specified in the Act relating to the sale, use, or rental of tangible personal property....
...It is prima facie presumed that articles used in another state for ninety days or longer before being brought into Florida were not purchased for use in Florida.” It is agreed, and the court so found, that under the above-quoted rule the use tax imposed by F.S. section 212.05, F.S.A., does not apply if the property was purchased and used in another state for 90 days or longer before being brought into Florida for use in this state....
...ase or rental agreement is consummated is fortified by reference to that provision of the Revenue Act which fixes the specific time at which the taxable transaction occurs which forms the basis for computing the sales and use taxes levied under F.S. section 212.05, F.S.A., and which is as follows: “The aforesaid tax at the rate of three per cent of the retail sales price, as of the moment of sale, or three percent of the cost price, as of the moment of purchase, or three per cent of the cost p...
...olely because the lease or rental agreement between it and the leasing corporation was consummated outside of the state at a point in time more than 90 days before the dredges were brought into this state for use here. It is observed throughout F.S. section 212.05, F.S.A., that the words “lease and rent,” “lease and rental,” and “lessee and rentee” are employed in such manner as to require that each be accorded equal and uniform legal significance in the administration of the Act....
...We do not believe this to be the legislative intent in the enactment of the statute under consideration. It is our view that any one engaging in the business of renting tangible personal property which is located in the State of Florida is exercising a taxable privilege and is liable for payment of the tax imposed by F.S. section 212.05, F.S.A., so long as the property remain situate within the confines of this state....
CopyPublished | Florida 1st District Court of Appeal
...refund its customers before Oracle applies for a refund.
3
A. Regulatory Framework
In Florida, a tax is levied on the sale price of each item or
article of tangible personal property sold at retail. §
212.05(1)(a)1.a., Fla....
...transaction, then
the charge is treated as a customized software package exempt
from taxation. Id. Florida law also authorizes counties to impose
local option discretionary surtaxes on the first $5,000 of an item of
tangible personal property sold. § 212.054(1), (2)(a)–(b), Fla....
CopyPublished | Florida 1st District Court of Appeal
...refund its customers before Oracle applies for a refund.
3
A. Regulatory Framework
In Florida, a tax is levied on the sale price of each item or
article of tangible personal property sold at retail. §
212.05(1)(a)1.a., Fla....
...transaction, then
the charge is treated as a customized software package exempt
from taxation. Id. Florida law also authorizes counties to impose
local option discretionary surtaxes on the first $5,000 of an item of
tangible personal property sold. § 212.054(1), (2)(a)–(b), Fla....
CopyPublished | Florida 1st District Court of Appeal
...refund its customers before Oracle applies for a refund.
3
A. Regulatory Framework
In Florida, a tax is levied on the sale price of each item or
article of tangible personal property sold at retail. §
212.05(1)(a)1.a., Fla....
...transaction, then
the charge is treated as a customized software package exempt
from taxation. Id. Florida law also authorizes counties to impose
local option discretionary surtaxes on the first $5,000 of an item of
tangible personal property sold. § 212.054(1), (2)(a)–(b), Fla....
CopyPublished | Florida 3rd District Court of Appeal | 1998 Fla. App. LEXIS 15957, 1998 WL 879256
...3d DCA 1993). The Department urges that by making the information available in the catalog, Ocala Breeders’ has increased its cost for the catalog by the amount paid for the information, thus making such costs taxable as a use tax. The Department relies on section 212.05 Florida Statutes (1997), which provides: It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state,...
...The catalog in this case is merely an advertisement as to what will be sold and when the sale will be held. One must be the top bidder at the sale to purchase any particular horse. 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 cost of the information concerning the pedigree and racing history of a horse adds to the cost of the *389 catalog....
CopyPublished | District Court of Appeal of Florida | 10 Fla. L. Weekly 2042, 1985 Fla. App. LEXIS 15580
...d 14 of the complaint, which read: 13. The Department contends that the Defendant Corporation is responsible for the collection and remission of: (1) the sales tax imposed on the retail sale and rental of tangible personal property to non-Indians by Section
212.05, Florida Statutes; (2) the admissions tax imposed on the value received from the admission of non-Indians to the Indian reservation or any amusement facilities contained therein by Section
212.04, Florida Statutes; (3) the transient re...
...dians on the Indian *878 reservation upon whom the state has -validly imposed a sales tax with respect to the article sold or rented, the State may require the Defendant Corporation to add the tax to the sales or rental price as provided by Sections
212.05 and
212.07, Florida Statutes, and thereby aid the Department’s collection and enforcement of the tax....
CopyPublished | Court of Appeals for the Eleventh Circuit
...r. See
Fla. Dep’t of Revenue v. Naval Aviation Museum Found., Inc.,
907 So. 2d 586, 587
(Fla. 1st DCA 2005). And, indeed, Florida’s sales-tax statute initially describes the
sales tax in a manner similar to the Utility Tax. Compare Fla. Stat. §
212.05 (“It is
hereby declared to be the legislative intent that every person is exercising a taxable
privilege who engages in the business of selling tangible personal property at retail
in this state ....
...the levy. See
Chickasaw Nation,
515 U.S. at 460,
115 S. Ct. at 2221.
Finally, we observe that Florida also levies a sales tax on electricity, the
legal incidence of which falls on the purchaser of electricity. Fla. Stat. §
212.05(1)(e)(1)(c); see Fla....
CopyPublished | District Court of Appeal of Florida | 1977 Fla. App. LEXIS 16363
...Petitioner has raised seven points in its brief in support of petition for certiorari. After carefully reviewing the record and briefs, and having had benefit of counsels’ arguments, we find the following two points deserving of discussion. Firstly, petitioner contends that pursuant to Section 212.05, Florida Statutes (1975), *658 the hearing examiner correctly found that the use tax assessed against .petitioner was void in that the specific items taxed were all to be used and consumed on the cruise ship, during the course of the voyage, after the vessel had left the state and proceeded in foreign commerce. Section 212.05 provides, in pertinent part, as follows: “Sales, storage, use tax....
...amounted to a taxable “use.” Nevertheless, the definition of “use,” as set forth above, is broad enough to cover even the removal of property from a warehouse and loading of said property upon a vessel. Accordingly, we hold that pursuant to Section 212.05, petitioner did in fact “use” its personal property within the state of Florida....
CopyPublished | Florida 1st District Court of Appeal | 1994 Fla. App. LEXIS 4101, 1994 WL 148157
...onal property in question is not purchased for "resale" but, rather, for use in connection with the operation of the hotel or motel business; and that no impermissible duplicate taxation occurs because two separate taxable transactions are involved. Section 212.05(1)(a)1.a., Florida Statutes (1991), reads: It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state...
...accommodations by the person charging or collecting the rental. Such tax shall apply to hotels, apartment houses, roominghouses, or tourist or trailer camps... . Appellants argue that the imposition of this tax in addition to that levied pursuant to section 212.05(1)(a)1.a....
...le privileges, there is no duplicate taxation. The tax imposed upon the purchase by a hotel or motel of tangible personal property used to furnish guest rooms is imposed upon the privilege of selling tangible personal property at retail, pursuant to section
212.05(1)(a)1.a.; whereas the tax imposed upon the rental of guest rooms is imposed upon the privilege of operating a hotel or motel, pursuant to section
212.03....
...the taxes at issue are levied on two separate taxable privileges. The tax imposed upon the purchase of tangible personal property used to furnish guest rooms is imposed upon the privilege of selling tangible personal property at retail, pursuant to section
212.05(1)(a)1.a., Florida Statutes (1991); whereas the tax imposed upon the rental of guest rooms is imposed upon the privilege of operating a hotel or motel, pursuant to section
212.03....
CopyPublished | Supreme Court of Florida | 1970 Fla. LEXIS 2781
was submitted and disallowed. Florida Statutes §
212.05, F.S.A., provides : “Sales, storage, use tax.
