Florida/Georgia Personal Injury & Workers Compensation

...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. Sales tax is due and owing as of the moment of sale. § 212.06(1)(a), (3), Fla....

...tutes are not pertinent to the disposition of this case. [3] The "other than for resale" language, therefore, includes merchandise to be rented or leased out after purchase. [4] "Dealer" includes persons who rent or lease tangible personal property. § 212.06(2)(e), Fla....

...sales tax, which is assessed against all vehicles sold in this state. The sales tax in turn is supplemented by a use tax assessed against certain out-of-state purchases of goods that are brought into Florida for use here. Vehicles are included. [2] § 212.06, Fla....

...rida for use here. The legislature has resolved this issue by a simple bright-line test: The use tax is presumptively inapplicable to tangible personal property purchased and used for at least six months in another jurisdiction of the United States. § 212.06(8)(a), Fla....

...Florida law provides that, once the use tax is applicable, credit must be given for any "like tax" paid to another American jurisdiction that is equal to or greater than Florida's tax. If the out-of-state tax was less, then the out-of-state dealer is held responsible for paying the difference to Florida. § 212.06(7), Fla....

inadmissible under any other provision of INA § 212; (6) he *1378 has properly filed a Form

...ed within the state. "Moreover, the tax on the sale and use of services imposed by Chapter 87-6 in many cases is apportioned to the extent that the service is enjoyed (consumed) in the state. The preexisting provision of Chapter 212 [Florida Statute 212.06(7)] that effectively provides a credit for sales and use taxes paid to other states has been extended by Chapter 87-6 to taxes imposed on services by other states....

...tate, self-accrue the tax, and then remit the tax directly to the state, we reject the argument that these requirements constitute an unconstitutional registration requirement. See ch. 87-6, §§ 6 (creating § 212.0595(6), Fla. Stat.), 12 (amending § 212.06(2)(k), Fla....

...ions are in the furtherance of their customary nonprofit functions. Ch. 87-6, § 14, Laws of Fla. This exemption, among other things, leaves intact the preexisting comprehensive exemption for the use, sale and distribution of religious publications. § 212.06(9), Fla....

...vendors all amounts due under the contracts, including the full amount of any sales tax to be remitted by the vendors to the Department. The Bank alleged it is entitled to a sales tax refund or credit because it qualifies as a "dealer" as defined by section 212.06(2), and is registered as a dealer with the Department....

...tent that the tax levied by this chapter and imposed by this section is not a tax on motor vehicles as property but a tax on the privilege to sell, ... motor vehicles; ... (Emphasis supplied). Additional indicia of legislative intent may be found in section 212.06, Florida Statutes, which states in part: (1)(a) ......

...Based upon these facts the trial court held that the boat was properly assessed a use tax, that it was not exempt from such tax and that proper notice of the assessment had been given the appellant. Appellant contends that the boat was exempt from the use tax assessment under the specific provision of Section 212.06(8), F.S., and that the Department of Revenue's assessment was invalid for that reason....

...e purchases. Furthermore, although the statute expressly exempts from the payment of the use tax tangible personal property upon which a like tax equal to or greater than the amount imposed by the statute has been imposed and paid in another state, (Section 212.06(7)), there is no evidence that such a like tax was ever imposed or paid upon this boat in any other state. That being true, there then becomes operative as to this particular property the express provision of Section 212.06(6), wherein it is declared that it is the intention of the statute "to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property aft...

...ellant for business and pleasure purposes in Florida waters, that it operated from such dock as its situs in Florida, and that it thereby became a part of the mass property of this State within the intent of the express provision of subsection(6) of Section 212.06, F.S. It is, therefore, subject to the use tax imposed by the statute unless expressly exempt therefrom by some other provision of the statute. Appellant relies upon the provisions of subsection(8) of Section 212.06 to exempt the boat in question from the use tax....

...Green, supra, the Court stated that while doubtful language in taxing statutes should be resolved in favor of the taxpayer, the reverse is applicable in the construction of exceptions and exemptions from taxation. It is our view that the word "state" as used in the exemption proviso of Section 212.06(8), means one of the states of the United States and not a foreign entity....

...ption provision relied upon by appellant. Had the legislature intended for the term "state" to include foreign countries it could have done so by adding the phrase "or foreign country" after the word "state" in the exemption proviso, as it did do in Section 212.06(2)(b) in defining the term "dealer". This construction of the term "state" is also supported by the language contained in Subsection (4) of Section 212.06, where the legislature specifically included the term "foreign country" when it imposed the duty upon the dealer of tangible personal property to pay the tax imposed by the statute "[o]n all tangible personal property imported or cause...

...Furthermore, Rudd and the others did not fraudulently retain sales taxes they had collected. They embezzled general revenue funds from the State in the guise of sales tax refunds, refunds which were not actually due. Sales taxes are collected by DOR from licensed dealers. §§ 212.06 and 212.12, Fla. Stat. One of Rudd's coconspirators was Ernest C. Waters, a licensed dealer for sales tax collection purposes under Section 212.06, Florida Statutes....

...copartnerships and joint ventures, that because Rudd was Waters' partner, he was a dealer too. This argument overlooks the requirement of the statute that a "dealer" be someone engaged in one or more of a select group of activities denominated under Section 212.06, Florida Statutes....

...12. Beyond the traditional definitions, Florida has also expressly codified that the sales tax must be passed through to, and be paid by, the consumer—something it has not done with respect to the gross-receipts tax. See, e.g., Fla. Stat. § 212.06(3)(a) (“[E]very dealer making sales, ....

...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. Stat. § 203.01(1)(a)(3); id. § 212.06(3)(a)....

...Sections 672.319(1)(a), 672.504 and 672.509(1)(a). Moreover, if the contract requires the seller to send the goods to the buyer and does not require him to deliver at the place of destination, title passes to the buyer at the time and place of shipment. Section 672.401(2)(a). [5] Section 212.06(5)(a) provides that sales of tangible personal property exported from this state are subject to the sales tax if the producer delivers the property "to a common carrier for shipment outside the state......

...return such containers to it. The foregoing is a summary of the factual situation which gave rise to one of the problems considered by the Chancellor. The appellee Green, as Comptroller, demanded that Scripto register as an out-of-state dealer under Section 212.06, Florida Statutes, F.S.A....

...It has no Florida bank account or stock of merchandise or any other property in Florida except the accounts owed to it by its Florida customers. The "Adgif situation" resulted in the second problem considered by the Chancellor when the appellee Green demanded that Scripto register as an out-of-state dealer under Section 212.06, Florida Statutes, F.S.A....

...in which the price of the display containers is included in the price of the assortment of writing instruments which it accompanies. Scripto also contends that neither it nor its subsidiary Adgif is a "dealer" as to Adgif sales within the meaning of Section 212.06(2) (g), Florida Statutes, F.S.A., since in their view they do not solicit Adgif business by "representatives" in the State of Florida....

...was not responsible as a dealer for the collection and remission of the Florida use tax on the metal display containers which were delivered without any separate charge along with an assortment of mechanical writing instruments. The appellant Scripto undertakes to support the ruling of the Chancellor by referring us to Section 212.06(1), Florida Statutes, F.S.A., which provides in part that the sales and use tax at the rate of "three per cent of the cost price, as of the moment of purchase, * * * shall be collectible from all dealers as herein defined * * *." Appel...

...Inasmuch as the tax, according to this argument, is actually collected by the retailer and remitted to the State in the form of a sales tax, the imposition of a use tax as urged by the appellee Comptroller would result in a duplication of the two taxes contrary to the provisions of Section 212.06(4), Florida Statutes, F.S.A....

...egular employees or business house, bank account or other property in Florida employed in effecting these sales to Florida consumers, therefore, it has no obligation under the statute to qualify as a dealer and collect and remit the Florida Use Tax. Section 212.06(2) (g), Florida Statutes, F.S.A., contains one of the statutory definitions of a dealer within the contemplation of the sales and use tax law....

...ensation in the form of a commission and as a result of whose efforts the manufacturer is enabled to reach a consumer market that otherwise would not be available to it. We, therefore, hold that Scripto, Inc., is a dealer within the contemplation of Section 212.06(2) (g), Florida Statutes, F.S.A....

...publications. The court denied the motion for leave to amend, but later granted the intervenors' motion to strike all evidence concerning the exclusion of religious publications, concluding that the issue of the constitutionality and application of section 212.06(9), Florida Statutes (1987) (religious publication exclusion), was not properly placed in issue by the pleadings in this action....

...2d DCA 2001) (explaining that although virtually every English sentence contains some level of uncertainty, rules of statutory construction are reserved for cases in which a fair reading of the statute leaves a court in genuine doubt about the correct application of the statute). Section 212.06(1)(b), Florida Statutes (2001), which addresses the Florida sales and use tax, provides, in pertinent part: *1021 Except as otherwise provided, any person who manufactures, produces, compounds, processes, or fabricates in any manner ta...

...owning or operating an airport from levying or collecting reasonable rental charges, landing fees, and other service charges from aircraft operators for the use of airport facilities." He further held that the assessment of the tax would be in derogation of Section 212.06(5)(a), Florida Statutes (1977), which states that Chapter 212 is not intended to levy a tax on exports delivered "to a common carrier for shipment outside the state." The Department in accepting the findings of fact of the hearing offi...

...The Airlines next urge that the Department's order is contrary to Florida Statutes, and particularly the sales tax chapter, because the packaged meals are purchased in Florida for resale and are resold outside of the state. They draw our attention to Section 212.06, Florida Statutes (1977), which provides in pertinent part: "(1)(a) The aforesaid tax at the rate of four per cent of the retail sales price as of the moment of sale, four per cent of the cost price as of the moment of purchase, or fou...

...1978), cert. denied, 356 So.2d 1208 (Ala. 1978). Nor do I consider whether, in either event, the resale is itself exempt from taxation on the ground that the meals, all of which are served in international airspace, are not used or consumed "in this state." §§ 212.06(1)(a), (2)(c), (3), Fla....

...Statutes. Orange County, Fla., Code § 25-136(a), The TDT is levied at the rates set forth in sections 25-136 and 25-136.1 of the Code, on the total amount of the consideration received by a "dealer" (as that term is defined in Florida law including section 212.06(2)(j), Florida Statutes and Florida Administrative Code Rule 12A-1.060(3)) for the letting of the living quarters or accommodations....

...ligation to collect state sales taxes. REVERSED and REMANDED for proceedings consistent with this opinion. ALLEN and BROWNING, JJ., concur. NOTES [1] The term "dealer" includes "every person... who sells at retail ... tangible personal property...." § 212.06(2)(c), Fla....

...ry that the tax was not due. The taxes paid by petitioner and for which it now claims a refund for taxes paid on bad debts subsequently charged off became due when the sales were made and the purchasers at that time became obligated to pay the same (Section 212.06(1)(a))....

...any amount for which credit is given to the purchaser by the seller, without any deduction therefrom on the account of the cost of the property sold, the cost of materials used, labor or service costs, interest charged, losses or any other expenses whatsoever." (Emphasis supplied) *80 And Section 212.06(1)(a) as applied to credit sales states: "The full amount of the tax on credit sales, installment sales, and sales made on any kind of deferred payment plan shall be due at the moment of the transaction in the same manner as a cash sal...

...at the challenged statutes were constitutional. [1] The trial court also ruled that Wiccan failed to exhaust its administrative remedies regarding obtaining a renewal of its certificate of exemption. Wiccan appeals only the trial court's ruling that section 212.06(9), Florida Statutes, is facially constitutional, arguing that the trial court erred because the statutory tax exemption clearly violates the United States Constitution Establishment Clause and Free Press Clause pursuant to Texas Monthly, Inc....

...An exemption that is central to a statutory scheme purporting to authorize a discriminatory tax on the sale, use and distribution of publications, based explicitly on their content, does not conform to federal constitutional requirements. Section *137 212.06(9), Florida Statutes (2003), provides: The taxes imposed by this chapter do not apply to the use, sale, or distribution of religious publications, bibles, hymn books, prayer books, vestments, altar paraphernalia, sacramental chalices, and like church service and ceremonial raiments and equipment. § 212.06(9), Fla. Stat. (2003). Finding no impediment to deciding the First Amendment questions appellant raises, I concur in reversing the judgment below to the extent it declared constitutional section 212.06(9)'s exemption of "religious publications, bibles, hymn books [and] prayer books." I. Here, as below, the contention is that section 212.06(9) runs afoul of both the Free Press and the Establishment Clauses of the First Amendment, applicable to the states by virtue of the Fourteenth Amendment. In holding constitutionally infirm an analogous sales and use tax exemption in North Carolina, the Fourth Circuit explained why a statute like section 212.06(9), insofar as it exempts religious publications, bibles, hymn books and prayer books, is unconstitutional: In Texas Monthly, Inc....

...Thus, the Exemption is unconstitutional because it contravenes the establishment clause under the reasoning of Texas Monthly, and violates the free press clause under the rationale of Arkansas Writers' Project. Finlator v. Powers, 902 F.2d 1158, 1162-63 (4th Cir.1990). Insofar as section 212.06(9), Florida Statutes (2003), exempts "religious publications, bibles, hymn books [and] prayer books," it, too, "contravenes the establishment clause under the reasoning of Texas Monthly, and violates the free press clause under the rationale of Arkansas Writers' Project....

...rist? As a practical matter, it falls to booksellers to decide by their own, idiosyncratic lights — at least in the first instance *139 — which publications are "religious" and which are not. II. The majority opinion does not, indeed, suggest that section 212.06(9) passes constitutional muster....

...ligious organization, and orders disposition on remand accordingly, I respectfully dissent. A. The trial court ruled that The Wiccan Religious Cooperative of Florida, Inc. (Cooperative) "has standing to challenge the constitutionality of Section [ ] 212.06(9) ....

...1st DCA 1996) ("The wife did not file a cross appeal; therefore, we are unable to address the special equity granted to the husband."). B. The Cooperative proved it paid taxes it would not have had to pay if the contents of books it purchased had been deemed to fall within the section 212.06(9) exemption....

...rant tax exemptions imposed by the Florida Constitution"). The Cooperative is a consumer of ideas as well as (presumably) a purveyor of ideas: The record shows it was a book purchaser, not a book publisher. Part of the constitutional difficulty with section 212.06(9) is the uncertainty it creates about just which ideas a book must express, in order for its purchase to escape the tax....

...The standing question, which was not the subject of any cross-appeal, is not before us, and I dissent from the majority opinion's consideration of the question. The lower court's ruling on standing should not be disturbed. The trial court erred in declaring section 212.06(9) facially constitutional and upholding its constitutionality insofar as it exempts "religious publications, bibles, hymn books [and] prayer books," for the reasons set out in Part I....

...From that date, the record indicates that the "Jervet" was in several different locations within Florida until January 2, 1985. It then returned to Fort Lauderdale again on January 6, 1985, and remained until at least January 17, 1985. On July 9, 1985, the Department assessed a use tax and penalty against United, pursuant to section 212.06(8), Florida Statutes (1983)....

...The boat was removed from Florida within ten days of purchase. It then returned to Florida on March 2, 1985, for maintenance and repairs. The repairs were finished on March 22, 1985, and the boat returned to the Bahamas on 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 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)....

...angible personal property incident to the ownership thereof, or interest therein, except that it does not include the sale at retail of that property in the regular course of business. Appellant properly concedes that the "safe haven" presumption of section 212.06(8) does not apply here, since many of the "Jervet's" travels during the six months after it left Florida were to foreign ports....

...This court found, in Wanda Marine Corporation v. State, Department of Revenue, 305 So.2d 65 (Fla. 1st DCA 1974) that use of a boat in a foreign country, as opposed to one of the states in the United States, does not trigger the express presumption of tax exemption in 212.06(8), but raises only a rebuttable presumption that the boat was not purchased for use in this state....

...n 212.02(8), Florida Statutes (1983), and overcoming any rebuttable presumption that the "Jervet" was purchased for use exclusively outside the state of Florida. Accordingly, we affirm the Department's assessment of a use tax and penalty pursuant to section 212.06(8), Florida Statutes (1983)....

...A resale must be in strict compliance with rules and regulations and any dealer making a sale for resale which is not in strict compliance with rules and regulations shall himself be liable for and pay the tax." The term "dealer" as used in the foregoing statute is defined in Section 212.06(2), Florida Statutes (1977), as: "(c) The term `dealer' is further defined to mean every person, as used in this chapter, who sells at retail, or who offers for sale at retail, or who has in his possession for sale at retail, or for us...

...Sunair Electronics, Inc. v. Green, Fla.App. 1st — 1965, 177 So.2d 490; cert. denied, 180 So.2d 464. The state contends that they became taxable prior to their export, because the purchase or use activated the tax prior to their entry into the export stream. "6. Section 212.06(5), Florida Statutes, states that it is not the intention of the sales and use tax law (Chap....

...t by a common carrier but by, in effect, McGilvray's own transportation. There were for the most part no Shipper's Export Declarations or Bills of Lading. In a few cases there were only unsigned Shipper's Export Declarations or Bills of Lading... ." Section 212.06(5), Florida Statutes (1969), [1] establishes a presumption that tangible *480 personal property is not to be considered "as being imported, produced or manufactured for export unless the importer, producer or manufacturer delivers the...

...It must follow, then, that the property here at issue "[came] to rest in this state and [became] a part of the mass property of this state." [2] The final summary judgment in favor of appellees is affirmed. OVERTON, C.J., and ADKINS, BOYD, ENGLAND, HATCHETT and ROBERTS (Retired), JJ., concur. NOTES [1] Section 212.06(5), Florida Statutes (1969), reads: "It is not the intention of this chapter to levy a tax upon tangible personal property imported, produced or manufactured in this state for export, provided that tangible personal property shall not...

...craft, the canceled United States registry of said aircraft; nor is it the intention of this chapter to levy a tax on radio broadcasting, or any sale which the state is prohibited from taxing under the constitution or laws of the United States." [2] Section 212.06(6), Florida Statutes (1969), enunciates: "It is however, the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible pe...

...Amendment and the Due Process Clause of the Fourteenth Amendment to the U.S. Constitution because the newspaper exemption of section 212.08(7)(w), as applied by the Department, violates the First Amendment, and the religious publication exemption of section 212.06(9) violates the First Amendment....

...According to appellant, the circuit court ignored the requirement under Florida law that a use or distribution of tangible personal property must occur "in this state" to properly trigger the use tax. Further, in arguing that no taxable event has occurred in this case, amicus Service Merchandise asserts that language in section 212.06(1)(a) [2] and section 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....

...llows: ... (b) At the rate of 5 percent of the cost price of each item or article of tangible personal property when the same is not sold but used, consumed, distributed, or stored for use or consumption in this state. (emphasis added). [4] Further, section 212.06(1)(a), Florida Statutes (1987), provides: The aforesaid tax at the rate of 5 percent of the retail sales price as of the moment of sale, 5 percent of the cost price as of the moment of purchase, or 5 percent of the cost price as of the...

...o a use tax. Because Sharper Image distributed tangible personal property, i.e., its catalogs, in Florida, it exercised a taxable privilege in this state and must pay a use tax. The "mass of property" and "moment of commingling" language in sections 212.06(1)(a) and 212.06(6) refers only to valuation of property taxed under the statute and does not impose an additional prerequisite to taxation itself....

...atalogs violates the First Amendment and the Due Process Clause of the Fourteenth Amendment to the U.S. Constitution because the newspaper exemption of section 212.08(7)(w) [6] violates the First Amendment, and the religious publication exemption of section 212.06(9) [7] violates the First Amendment....

...ERVIN and BENTON, JJ., concur. NOTES [1] The parties filed a stipulation indicating that Service Merchandise Company (Service Merchandise) could file a brief as amicus curiae in support of appellant Sharper Image, and this court has approved that stipulation. [2] Section 212.06(1)(a), Florida Statutes (1987), is quoted infra. [3] Section 212.06(6), Florida Statutes (1987), provides: It is however, the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible perso...

...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. Ch. 87-548, § 8, at 39-40, Laws of Fla. [5] The tax rate in section 212.06(1)(a) was increased to 6 percent effective February 1, 1988. Ch. 87-548, § 21, at 58-59, Laws of Fla. [6] Section 212.08(7)(w), Florida Statutes (Supp. 1988), provides: (7) MISCELLANEOUS EXEMPTIONS.— * * * * * * (w) Newspapers. —Likewise exempt are newspapers. [7] Section 212.06(9), Florida Statutes (1987), provides: The taxes imposed by this chapter do not apply to the use, sale, or distribution of religious publications, bibles, hymn books, prayer books, vestments, altar paraphernalia, sacramental chalices, and like church service and ceremonial raiments and equipment....

...The boat was brought back to Florida on March 2, 1985, for warranty maintenance, and returned to the Bahamas on May 13, 1985. The boat was in the Bahamas when the use tax totalling $34,813.93 was assessed against Swan by the Department of Revenue pursuant to Section 212.06(8) Florida Statutes *457 (1983). [2] Swan challenged the Department's use tax assessment and both parties moved for summary judgment. The trial court held for Swan and found that the use tax statute, Section 212.06(8), Florida Statutes (1983), was not applicable to this case....

...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. The lower court in its Final Summary Judgment reviewed Section 212.06(8), Florida Statutes (1983), and found that the Department's reliance on it was misplaced....

...ivate 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....

...id not remove the boat from the state initially for six months would be forced to pay the use tax, as would a Floridian or non-resident 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, emphasis supplied). The trial court apparently adopted the theory of "rebuttable presumption" from this court's opinion in Wanda Marine Corporation v. 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....

...In Wanda Marine this court was faced with an appellant who had bought a boat in Holland, paid no use tax on it there and then brought it to Florida for recreational use. The Department of Revenue assessed a use tax on the boat owner and the boat owner relied on Section 212.06(8), Florida Statutes, to justify its use tax exemption. The boat owner argued that section 212.06(8) exempted from use tax "tangible personal property used in another state for six months or longer before being imported into this state," because it was to be "presumed" that such property was not purchased for use in this state....

...at the use of the boat in European waters prior to its arrival in Florida did not support a presumption that the boat was not purchased for use in Florida. 305 So.2d at 69. This court found that the word "state" as used in the exemption provision of Section 212.06(8), Florida Statutes, means "one of the states in the United States and not a foreign entity." Id. We apply this rationale to the instant case and find that the Bahamas as an entity, like Holland, also does not qualify as a "state." Therefore, strictly construing Section 212.06(8), Florida Statutes (1983), as we did in Wanda Marine, we find that the express presumption of tax exemption created by Section 212.06(8), Florida Statutes applies to property use "in another state" only, and not the Bahamas....

...roperty which, as in Wanda Marine, overcomes any rebuttable presumption that the property was purchased for use exclusively outside the state of Florida. Therefore, we find that Swan is subject to an independent use tax (and now penalty) pursuant to Section 212.06(8), Florida Statutes (1983)....

...Florida waters for more than two months constitute *460 a "storage," which according to Sections 212.02(7) and 212.02(13), Florida Statutes (1983), is a taxable transaction in itself under Chapter 212. [6] Although the Department also contends that Section 212.06(6), Florida Statutes (1983), applies to the facts of the instant case because the "Hughie II" allegedly "came to rest" and was "commingled with the general mass of property in the state", we do not find it necessary to rule on the applicability of this section of the tax statute at this time. [7] We find that the use tax and penalty assessed by the Department is a valid tax assessment 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....

...n addition thereto, payment of a penalty to the Department of Revenue equal to the tax payable. This penalty shall be in lieu of the penalty imposed by § 212.12(2) and is mandatory and shall not be waived by the department. (emphasis supplied). [2] Section 212.06(8), Florida Statutes (1983) provides: (8) Use tax will apply and be due on tangible personal property imported or caused to be imported into this state for use, consumption, distribution, or storage to be used or consumed in this state; provided, however, that it shall be presumed that tangible personal property used in another state for 6 months or longer before being imported into this state was not purchased for use in this state. (emphasis supplied). [3] In pertinent part Section 212.06(4), Florida Statutes (1983) provides: — On all tangible personal property imported or caused to be imported from other states, territories, the District of Columbia, or any foreign country, and used by him, the dealer as herein define...

...an sale at retail in the regular course of business. Section 212.02(13), Florida Statutes (1983) provides: (13) The term "use tax" referred to in this chapter includes the use, the consumption, the distribution and the storage as herein defined. [7] Section 212.06(6), Florida Statutes (1983) provides: (6) It is however, the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible pe...

...ctivity 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....

...ory presumption” by offering evidence in support of the claim that no taxes were owed. Id. at 480 . For these reasons, the summary final judgment of foreclosure is affirmed. Affirmed. GROSS, MAY, JJ., and JOHNSON, LAURA, Associate Judge, concur. . § 212.06(5), Fla....

...l or isolated sales or transactions involving tangible person property or services by a person who does not hold himself or herself out as engaged in business, but includes ... all rentals of or licenses in real property ... (emphasis supplied). 24. Section 212.06(2)(i), Fla....

...In June 1996, Cohen moved to Florida and took the leased vehicle with him. Beginning in or about June 1996, World Omni collected the Florida use tax, at a rate of 6 percent, from Cohen on the remaining periodic monthly lease payments. World Omni relied on Section 212.06, Florida Statutes, in collecting the Florida use tax....

...World Omni simply collected the Sales and Use Tax because it was required to do so by law. World Omni's Sales Use and Property Tax Manager and Senior Tax Manager during the relevant time period, Chris Slader ("Slader"), testified that pursuant to Fl. Stat. *1296 § 212.06(8)(a)(1996), World Omni was legally required to charge Cohen the Florida tax and to remit same to the Department of Revenue even though Cohen paid the New York tax....

...ate compulsion, because (I) World Omni previously argued that it was required to collect the tax at issue and (II) World Omni now argues that the Florida Department of Revenue is an indispensable party in light of Cohen's constitutional challenge to § 212.06....

...In addition, Cohen fails to produce any evidence establishing that World Omni and Cohen acted in concert to collect the tax. The testimony of Slader and McKown confirm that World Omni collected the tax solely in response to the decision of the Florida legislature to enact FL. Stat. § 212.06(8)(a)(1996)....

Leon County, Civil Case No. 68-351. . Cf. F.S. § 212.06(1), F.S.A., which provides : “ * * * The full

applicable in this case. This is so because Section 212.06(1), Florida Statutes, provides that the full

Company. The Department based the assessment on Section 212.-06(l)(b), Florida Statutes (1975) and Rule 12A-1

claims that it paid the correct sales tax under § 212.06(l)(b), Florida Statutes, regarding manufacturing

...Cost price is defined in Section 212.02(5) as actual cost *1271 without deductions for materials used. Rule 12A-1.27(3) F.A.C. defines the cost of printed materials as including the cost of lithographic plates. Ruralist contends that including the cost of plates when a sales tax is paid on the plates violates Section 212.06(7), exempting from use tax property upon which a like tax has been paid....

...Chapter 212, which houses the TRT statute, defines a dealer as “any person who leases, or grants a license to use, occupy, or enter upon, living quarters, sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, . . . [or] real property . . . .” § 212.06(2)(j), Fla....

...ltimate consumer of tangible personal property from vendors located in Florida, and collect the sales tax direct from the purchaser where the records of such purchaser fail to show that the tax has been collected from him by such vendors or sellers? Section 212.06(2) (d) F.S.1953, F.S.A., provides: “The term ‘dealer’ is further defined to mean any person who has sold at retail, or used, or consumed, or distributed, or stored for use or consumption in this state, tangible personal property...

...er to checking the records of the seller, which may or may not show which items were sold for resale and'which for consumption. In this case there are one hundred thirty seven sellers, a rather cumbersome and expensive procedure for the Comptroller. Section 212.06(2) (d) previously referred to, which, defines “dealer” contains this language: “Who cannot prove that the tax levied by this chapter has been paid on the sale at retail, the use, the consumption, the....

...a yacht which the trial court was entitled to, and did, conclude never came to rest, but only temporarily stopped, in Florida solely for repairs to correct its unseaworthy condition while enroute to Texas where it was to be permanently berthed. See section 212.06(6), Florida Statutes (1983)....

...Such it is said brings about an exemption of the purchase and rentals of such agreements and such materials and supplies from the Florida sales and use tax. We agree and reverse the order appealed from. The most .recent Florida Supreme Court decision considering the Import-Export Clause and Section 212.06(5) Florida Statutes (1975) 1 is Fred McGilvray, Inc....

...2108 , 40 L.Ed.2d 660 (1974), and the cases cited therein, the trial court held that the property was not exempt from Chapter 212 taxes under the Import-Export Clause of the U.S. Constitution. Affirming the trial court, the Florida Supreme Court stated that: “Section 212.06(5), Florida Statutes (1969), establishes a presumption that tangible personal property is not to be considered ‘as being imported, produced or manufactured for export unless the importer, producer or manufacturer delivers the same [i...

...r export, unless one of the three stated criteria are met, the case does not stand for the proposition that the statutory presumption may be rebutted only by meeting one of the three stated criteria. 3 Rather, if one of the three erite- *1081 ria of Section 212.06(5), F.S....

...y committed to exportation or that exportation is certain to such a high degree of probability that the presumption of no exportation need not arise. If, on the other hand, the taxpayer does not avail himself of one of the three methods described in Section 212.06(5) because of the necessity for greater speed in delivery, the size of the property to be shipped, special handling considerations, business economies, business necessity or for any other legal reason, then the Section 212.06(5) presumption arises and the taxpayer must rebut it in order -to avoid the tax....

...” Any possibility that Great Lakes would divert the goods to the domestic market were remote and did not occur. As such, they are theoretical and may be left out of account, Spalding & Bros. v. Edwards, supra; Sunair Electronics v. Green, supra. Great Lakes has successfully rebutted the Section 212.06(5)(c) presumption that the property assessed was not for export....

...Accordingly, the immunities afforded by the Import-Export Clause of the Constitution of the United States apply and the state sales and use taxes assessed must be-abated. The final order appealed from is REVERSED. BOOTH and LARRY G. SMITH, JJ., concur. . Section 212.06(5)(a), F.S....

...3d DCA 1977), cert. den. 358 So.2d 134 (Fla.1978), it is clear to us from our reading of the McGil-vray case and the United States Supreme Court’s decisions on the subject that the taxpayer is neither restricted to the three means of export delivery stated in Section 212.06(5), F.S. in order to enjoy the tax immunities provided by the Import-Export Clause nor is he limited to the use of those same three methods in rebutting the Section 212.06(5)(a) presumption that the transaction is not for export and, therefore, taxable....

...umer and not responsible for the collection of the taxes. The nub of the controversy is that if the transaction involved a sale to a Florida consumer and the appellant can be classified as a dealer, then the use tax is collectible from it under F.S. § 212.06(1), F....

...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.). The cost price is determined at the moment of purchase and collectible from all dealers (F.S. § 212.06 (1), F.S.A.). The dealer is defined as a person who manufactures tangible personal property for use in this state (F.S. § 212.06 (2) (a), F.S.A.), and this seems to us a fair description of the appellant’s operations....

...nto the state after the consummation of the purchase were not taxable as part of the cost price. The rationale of the United States Gypsum Co. case was that the freight charges were incurred after the “moment of purchase” as contemplated by F.S. § 212.06(1), F.S.A....

placed upon the seller to collect the sales tax, Section 212.06(3), the person who purchased the tangible personal

...issued export sales tax number who thereafter causes the goods to be delivered to a common carrier for shipment to the foreign purchaser. We hold that in the absence of formal state export licensing procedures, such a sales tax is unauthorized under section 212.06(5)(a), Florida Statutes (1975), because the goods were delivered for export to a “licensed exporter.” The petitioner, Graybar Electric Co., Inc., is a wholesale electric distributing company in Florida....

pertinent section of the statutes, to wit: “Section 212.06(5), Florida Statutes, F.S.A.: .. “It is not

DREW, Justice. This appeal from a summary final decree requires an interpretation of the exemption in Sections 212.06(7) and 212.06(8), Florida Statutes 1953, F.S.A....

...ess transportation business in Florida. The comptroller of the State of Florida assessed a tax under Chapter 212, Florida Statutes 19S3, F.S.A. (sales and use tax) upon the property, notwithstanding that proof of payment had been made as required by Section 212.06(7), Florida Statutes 1953, F.S.A....

...Railway Express Agency contends that when it transferred certain sums to the taxing authority in New York City in connection with the purchase and temporary storage of certain tangible personal property it “paid” a tax for the purpose of the exemption under Sections 212.06 (7) and 212.06(8)....

...x paid. The comptroller contends that the ruling of the Special Deputy Comptroller of New York City appliés to the property in question and that therefore such property has not “borne” a sales or use tax as required by the exemption in Sections 212.06(7) and 212.06(8). The pertinent parts of the Florida Sales and Use Tax statute are as follows: Section 212.06(7), Florida Statutes 1953, F.S.A.: “The provisions of this chapter shall not apply in respect to the use or consumption, or distribution, or storage of tangible personal property for use or consumption in this state upon which a like tax equal to or greater than the amount imposed by this chapter has been paid in another state, the proof of payment of such tax to be according to rules and regulations made by the comptroller. * * * ” Section 212.06(8), Florida Statutes 1953, F.S.A.: “ * * * But, the ‘use tax’ will apply to all tangible personal property imported or caused to be imported into this state on or after November 1, 1949, unless it appears that said property has p...

...Linder paid the assessment and demanded reimbursement by Berry. Berry refused payment and the instant litigation ensued. The question to be decided by the Court is whether the sales were subject to the Florida sales tax? The sales come under the sales tax act unless exempt under Section 212.06(5)(a), Florida Statutes. This section provides: “212.06(5)(a)....

Any vehicle 25 model years or older. (e.s.) Section 212.06(8), F.S., in providing for the state use tax

...Latin Express Service, which has an office in Miami, purchased the buses between December 1990 and July 1991 and titled them in North Carolina, which has a three percent tax on transactions of this kind, with a $1000/vehicle maximum. Florida has a six percent tax with no maximum, see sections 212.05 and 212.06, Florida Statutes....

...In February 1994, DOR issued a “Notice of Final Assessment for Sales or Use Tax, Penalty and Interest Due,” which stated that for the period from December 1990 to July 1991, a total of $175,878.22 was due for “nonpayment of Florida sales/use tax on purchase of motor vehicles” as provided in sections 212.05 and 212.06, Florida Statutes, identifying the nine buses at issue....

...arrier with the I.C.C. under the rule we conclude that Latin Express would not receive the benefits of the partial exemption in question.” In the challenged Notice of Reconsideration, DOR then proceeded to “show the basis for taxation,” citing section 212.06 for the definitions of “dealer” and finding that Latin Express “is a dealer in this state, having purchased for re-lease and leased the vehicles in question.” It noted that a dealer desiring to conduct business in this state mu...

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

...From the definitions in section 212.02, it is clear that reference in chapter 212 to “retail sale” or “sale at retail” includes the lease or rental of motor vehicles for any purpose other than for release, and that “use” does not include such a lease or rental of property. The provisions of section 212.06 indicate that any person or corporation maintaining an office or other place of business in Florida that makes a lease, whether within or outside Florida, of tangible personal property for use in Florida is considered a “dealer” who must, at the time of making the lease, collect the tax imposed by this chapter from the lessee. A careful examination of sections 212.05, 212.06, 212.07, and 212.18(3), as well as the documents in the record, demonstrates that Latin Express, which has an office in Miami and leased the buses to Fast Bus Lines for use in Florida as well as in other states, was required to register as a d...

...us of a transaction to be established by the dealer and provides that "[a]ny purchases made prior to the effective date of the certificate are subject to tax.” . We note that Latin Express was also not entitled to the partial exemption provided in 212.06(7) because the transaction at issue, the leasing of the buses to Fast Bus Lines for the purpose of interstate commerce, including use in Florida, was a “sale" and not a “use,” and because of the specific language of section 212.06(8)(a).

...s tax code because Mid-Park did not install the gantries and create a “taxable event.” Florida law requires a contractor that furnishes and installs materials that are incorporated into a public works project to pay a sales and use tax. See § 212.06, Fla....

...Accordingly, sales and use taxes are complementary and, when applied, result in one instance of taxation on tangible personal property, either at the point of sale or at the subsequent time of use. The “anti-pyramiding” principle is codified in several provisions of Florida’s sales and use taxes statute. See §§ 212.06(4) & 212.12(12), Fla. Stat. (2011). Specifically, section 212.06(4), provides that “there shall be no duplication” of the sales and use taxes....

...ute that precludes the State from assessing a use tax on property that had already been subject to the sales tax. See Gen. Motors, 644 N.W.2d at 737 (citing Mich. Comp. Law § 205.94(l)(a)). A similar provision is present in Florida’s statute. See § 212.06(4)....

...r occupations; that the merchant (or, as here, landlord) is the one who is required to pay the tax to the State and all penalties provided in the law run against him. * * See also Ryder Truck Rental, Inc. v. Bryant, (Fla.1964) 170 So.2d 822 . . F.S. § 212.06(2) (e), F.S.A. . F.S. § 212.06(1), F.S.A....

...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. Stat. “Dealers,” are those who sell tangible personal property at retail, § 212.06(2)(c), Fla. Stat., and who collect sales taxes owed from their purchaser or customer. § 212.07(1)(a), Fla. Stat. In turn, dealers remit the taxes collected to the Department. § 212.06(1)(a), Fla....

...t the “taxpayer.” Without first returning the collected excess taxes to its customers, Oracle acts only within its prescribed duties as a dealer—collecting taxes from its customers and remitting those taxes to the state. See §§ 212.07(1)(a), 212.06(1)(a), Fla. Stat. It did not pay the tax. But it collected taxes, which upon collection became state funds that must be remitted. §§ 212.06(1)(a), 212.15(1), Fla....

...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. Stat. “Dealers,” are those who sell tangible personal property at retail, § 212.06(2)(c), Fla. Stat., and who collect sales taxes owed from their purchaser or customer. § 212.07(1)(a), Fla. Stat. In turn, dealers remit the taxes collected to the Department. § 212.06(1)(a), Fla....

...t the “taxpayer.” Without first returning the collected excess taxes to its customers, Oracle acts only within its prescribed duties as a dealer—collecting taxes from its customers and remitting those taxes to the state. See §§ 212.07(1)(a), 212.06(1)(a), Fla. Stat. It did not pay the tax. But it collected taxes, which upon collection became state funds that must be remitted. §§ 212.06(1)(a), 212.15(1), Fla....

...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. Stat. “Dealers,” are those who sell tangible personal property at retail, § 212.06(2)(c), Fla. Stat., and who collect sales taxes owed from their purchaser or customer. § 212.07(1)(a), Fla. Stat. In turn, dealers remit the taxes collected to the Department. § 212.06(1)(a), Fla....

...t the “taxpayer.” Without first returning the collected excess taxes to its customers, Oracle acts only within its prescribed duties as a dealer—collecting taxes from its customers and remitting those taxes to the state. See §§ 212.07(1)(a), 212.06(1)(a), Fla. Stat. It did not pay the tax. But it collected taxes, which upon collection became state funds that must be remitted. §§ 212.06(1)(a), 212.15(1), Fla....

...KETCHEL, TERRANCE R., Associate Judge. The International Academy of Design, Inc. and The International Academy of Merchandising and Design, Inc. challenge a final order of the Department of Revenue determining that they were not eligible for tax exemptions from 2010 to 2013 under section 212.0602, Florida Statutes (2010). For the reasons set forth below, we affirm the final order of the Department of Revenue.  The tax exemption at issue here involves the interpretation of and interplay between section 212.0602, Florida Statutes and section 212.031(1)(a)9., Florida Statutes. Section 212.0602 provides certain tax exemptions for “any entity, institution, or organization that is primarily engaged in teaching students to perform any of the activities or services described in s. 212.031(1)(a)9.” 1 § 212.0602, Fla....

...used as an integral part of the performance of qualified production services,” and goes on to define “qualified production services” as any activity or service performed directly in connection with the production of a qualified motion picture, as defined in s. 212.06(1)(b), and includes: a....

...2  c. Property management services directly related to property used in connection with the services described in sub-subparagraphs a. and b. § 212.031(1)(a)9., Fla. Stat. A “qualified motion picture” is defined in section 212.06(1)(b) as all or any part of a series of related images, either on film, tape, or other embodiment, including, but not limited to, all items comprising part of the original work and film- related products derived theref...

...ed to accompany a motion picture, which is produced, adapted, or altered for exploitation in, on, or through any medium or device and at any location, primarily for entertainment, commercial, industrial, or educational purposes. § 212.06(1)(b), Fla....

...Describe, The American Heritage Dictionary of the English Language (1982) (“To give a verbal account of; tell about in detail.”). In other words, the definition of “describe” is broad enough to encompass both parties’ interpretations. The Academies argue that when section 212.0602 refers to those activities described in section 212.031(1)(a)9., it is referring only to the list of activities in sub-subparagraphs a. and b. So Appellants see the word “describe” as being synonymous with “list.” The Department argues that when section 212.0602 refers to those activities described in section 212.031(1)(a)9., it is referring to all those activities listed in sub-subparagraphs a. and b. that are “performed directly in connection with the production of a qualified motion picture.” § 212.031(1)(a)9., Fla. Stat. In other words, it sees the word “describe” as being synonymous with “define.” Accordingly, section 212.0602 refers to those activities and services defined in section 212.031(1)(a)9., not just listed therein. Therefore, the Department argues that the statute does not provide a tax exemption for an educational institution that is only prima...

...The facts do not support the Academies’ position here. A qualified motion picture is a series of related images and the related sound recordings that constitute all or part of an original work created primarily for entertainment, commercial, industrial, or educational purposes. § 212.06(1)(b), Fla....

...idence to determine that the Academies were “primarily engaged” in teaching students to perform certain tasks “directly in connection with the production of a qualified motion picture.” To conclude, the Department’s interpretation of section 212.0602 is reasonable, and we must affirm based on two principles of law....

...Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331. _____________________________ WINOKUR, J., specially concurring. I agree with the majority that interpretation of section 212.0602, Florida Statutes, employed by the Department in this case is proper and compels affirmance. I question whether we should, in making this determination, rely on the maxim that “statutes providing exemptions from a general tax are strictly construed against the tax payer.” Maj....

judgment upheld the validity of Florida Statutes § 212.06, F.S.A., giving this Court jurisdiction of the

...We believe the plaintiff comes under the terms defined in Ch. 212, Fla.Stats.1955, *636 F.S.A. It is a dealer because it manufactures or produces tangible personal property for sale at retail, for use, consumption or distribution, or for storage to be used or consumed in this State. F.S. § 212.06(2) (a), F.S.A....

...12. Beyond the traditional definitions, Florida has also expressly codified that the sales tax must be passed through to, and be paid by, the consumer—something it has not done with respect to the gross-receipts tax. See, e.g., Fla. Stat. § 212.06(3)(a) (“[E]very dealer making sales, ....

...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. Stat. § 203.01(1)(a)(3); id. § 212.06(3)(a)....

this state, tangible personal property . . . .” § 212.06(2)(c), Fla. Stat.

...and the service is consumed or enjoyed within the state. § 212.059(2), Fla.Stat. (1987). In regard to interstate transactions, a credit is provided for sales and use taxes paid to other states, thereby eliminating the imposition of double taxation. § 212.06(7), Fla.Stat....

...A tax such as this can only be assessed by a state which is the point of origin or the point of termination of the interstate transportation service. This tax is then imposed on only one-half of the transportation charge. Any possibility of multiple taxation is further cured by the credit provision of section 212.06(7), as the trial court correctly ruled....

...within Florida; —a tax on fifty percent of the full sales price of such services where either the point of origin or the point of termination are in Florida; and —a full credit for taxes paid to other states on the same sale or use, pursuant to section 212.06(7), Florida Statutes (1987)....