The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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F.S. 212.21

212.21 Declaration of legislative intent.—

(1) If any section, subsection, sentence, clause, phrase or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ineffective, inapplicable, or void, such invalidity or unconstitutionality shall not be construed to affect the portions of this chapter not so held to be unconstitutional, void, invalid, or ineffective, or affect the application of this chapter to other circumstances not so held to be invalid, it being hereby declared to be the express legislative intent that any such unconstitutional, illegal, invalid, ineffective, inapplicable, or void portion or portions of this chapter did not induce its passage, and that without the inclusion of any such unconstitutional, illegal, invalid, ineffective, or void portions of this chapter, the Legislature would have enacted the valid and constitutional portions thereof.

(2) It is hereby declared to be the specific legislative intent to tax each and every sale, admission, use, storage, consumption, or rental levied and set forth in this chapter, except as to such sale, admission, use, storage, consumption, or rental as shall be specifically exempted therefrom by this chapter subject to the conditions appertaining to such exemption. It is further declared to be the specific legislative intent that should any exemption or attempted exemption from the tax or the operation or imposition of the tax or taxes be declared to be invalid, ineffective, inapplicable, unconstitutional, or void for any reason, such declaration shall not affect the tax or taxes imposed herein, but such sale, admission, use, storage, consumption, or rental, or any of them exempted or attempted to be exempted from the tax or taxes or the operation or the imposition of the tax or taxes, shall be subject to the tax or taxes and the operation and imposition thereof to the same extent as if such exemption or attempted exemption had never been included herein.

(3) It is further declared to be the specific legislative intent to exempt from the tax or taxes or from the operation or the imposition thereof only such sales, admissions, uses, storages, consumption, or rentals in relation to or in respect of the things set forth by this chapter as exempted from the tax to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States. It is further declared to be the specific legislative intent to tax each and every taxable privilege made subject to the tax or taxes, except such sales, admissions, uses, storages, consumptions, or rentals as are specifically exempted therefrom by this chapter to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States.

(4) It being further declared to be the specific legislative intent that in the event any exemption or attempted exemption of any sale, admissions, use, storage, consumption, or rental from the tax or taxes imposed by this chapter is for any reason declared to be unconstitutional, ineffective, inapplicable, or void, that then and in such event each and every such sale, admission, use, storage, consumption, or rental shall be subject to the tax or taxes imposed by this chapter as fully and to the same extent as if such exemption or attempted exemption had never been included herein, it being declared to be the specific legislative intent that no unconstitutional, invalid, ineffective, inapplicable, or void exemption or attempted exemption or exemptions or attempted exemptions induced the passage of this chapter, it being further declared to be the specific legislative intent that without the inclusion herein of any such unconstitutional, invalid, ineffective, inapplicable, or void exemption or attempted exemption, exemptions or attempted exemptions, the valid portions of this chapter would have been enacted.

(5) It is the legislative intent that the repeal of any provision heretofore exempting in whole or part any item or transaction from the tax imposed by this chapter shall result in the full imposition of the applicable tax to any such item or transaction.

History.—s. 21, ch. 26319, 1949; s. 16, ch. 67-180; s. 14, ch. 68-27; s. 18, ch. 69-222; s. 22, ch. 87-6; s. 33, ch. 87-548.

F.S. 212.21 on Google Scholar

F.S. 212.21 on Casetext

Amendments to 212.21

Arrestable Offenses / Crimes under Fla. Stat. 212.21

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.21.

Annotations, Discussions, Cases:

Cases from cite.case.law:

ALLIANCE FOR THE WILD ROCKIES v. UNITED STATES FOREST SERVICE U. S. a, 907 F.3d 1105 (9th Cir. 2018)

. . . . §§ 212.1 to 212.21 ). . . .

ALLIANCE FOR THE WILD ROCKIES v. UNITED STATES FOREST SERVICE U. S. a, 899 F.3d 970 (9th Cir. 2018)

. . . . §§ 212.1 to 212.21 ). . . .

J L FAMILY, L. L. C. v. BHP BILLITON PETROLEUM PROPERTIES N. A. L. P,, 293 F. Supp. 3d 615 (W.D. La. 2018)

. . . R.S. 31:212.21 -.23; (2) Plaintiff's claim for contract fraud and associated attorney fees; (3) Plaintiff's . . . R.S. 31:212.21 -.23, La. . . . Ann. §§ 31:212.21 -.23 (2000). . . . Section 31:212.21 merely states that it covers "the owner of a mineral production payment or a royalty . . . Accordingly, Adams may not bring a claim pursuant to Sections 31:212.21-.23. Id. . . .

ADAMS, Jr. v. CHESAPEAKE OPERATING, INCORPORATED,, 561 F. App'x 322 (5th Cir. 2014)

. . . Ann. §§ 30:103.1 and 30:103.2 and §§ 31:212.21-.23. . . . Adams also seeks to recover from Chesapeake pursuant to Sections 31:212.21-.23. . . . Sections 31:212.21 reads as follows: If the owner of a mineral production payment or a royalty owner . . . The title to Sections 31:212.21-23 reads as follows: “An Act to enact Part 2-A of Chapter 13 of Title . . . Accordingly, Adams may not bring a claim pursuant to Sections 31:212.21-.23. . . .

CENTER FOR SIERRA NEVADA CONSERVATION, v. UNITED STATES FOREST SERVICE,, 832 F. Supp. 2d 1138 (E.D. Cal. 2011)

. . . . §§ 212.1 to 212.21. . . .

ORANGE COUNTY, v. EXPEDIA, INC. LLC,, 985 So. 2d 622 (Fla. Dist. Ct. App. 2008)

. . . . §§ 125.0104(3)(a), 212.21(2), Fla. Stat. (2007). . . .

MORGAN v. SPEAKEASY, LLC, d b a, 625 F. Supp. 2d 632 (N.D. Ill. 2007)

. . . that for the pay period of July 25-August 7, Morgan received $370 in cash wages, plus an additional $212.21 . . .

SHARPER IMAGE CORPORATION, v. DEPARTMENT OF REVENUE OF STATE OF FLORIDA,, 704 So. 2d 657 (Fla. Dist. Ct. App. 1997)

. . . . § 212.21, Fla. Stat. . . . the Florida Supreme Court turned to Florida law to determine the proper remedy and focused on section 212.21 . . .

LOUISIANA LAND AND EXPLORATION COMPANY v. PENNZOIL EXPLORATION AND PRODUCTION COMPANY, 982 F. Supp. 398 (E.D. La. 1997)

. . . apply to payments due to any person afforded a remedy under R.S. 31:137 through 31:142 or under R.S. 31:212.21 . . .

LOUISIANA LAND AND EXPLORATION COMPANY v. PENNZOIL EXPLORATION AND PRODUCTION COMPANY, 962 F. Supp. 908 (E.D. La. 1997)

. . . R.S. 31:212.21 et seq (West Supp.1994). . . .

HMY NEW YACHT SALES, INC. v. DEPARTMENT OF REVENUE,, 676 So. 2d 1385 (Fla. Dist. Ct. App. 1996)

. . . However, it exercised its discretion under section 212.21(3) “to waive the penalty related to this portion . . .

DEPARTMENT OF REVENUE, v. MAGAZINE PUBLISHERS OF AMERICA, INC., 604 So. 2d 459 (Fla. 1992)

. . . Section 212.21, Florida Statutes (1987), provides in part: (2) It is hereby declared to be the specific . . . Section 212.21 makes it clear that as between the imposition of the tax or the granting of an exemption . . .

DEPARTMENT OF REVENUE, v. MAGAZINE PUBLISHERS OF AMERICA, INC., 565 So. 2d 1304 (Fla. 1990)

. . . Section 212.21, Florida Statutes (1987), expressly declaring the legislative intent of chapter 212, provides . . . Section 212.21 makes it unmistakably clear that as between the imposition of the tax or the granting . . .

In M. HUTCHINS, HUTCHINS, v. M. HUTCHINS P. B., 113 B.R. 1 (Bankr. C.D. Cal. 1990)

. . . (15) Mobile [sic] Oil 143.21 (16) Pauley’s Equipment 1,313.53 (17) Inland Oil 554.76 (18) Safeguard 212.21 . . .

CONTINENTAL DEVELOPERS CONVERSIONS, INC. v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, 17 Fla. Supp. 2d 8 (Fla. Cir. Ct. 1986)

. . . S. 212.21(2) it is the legislative intent of this state to tax each and every sale, admission, use, storage . . .

WHEELER, v. UNITED STATES,, 9 Cl. Ct. 579 (Cl. Ct. 1986)

. . . dollar difference between plaintiffs’ alternative method and defendant’s method (i.e., $833.21-621.00 = $212.21 . . . ), represents the dollar difference in the overtime computation only (i.e., $281.21 - 69.00 = $212.21 . . .

LIBERLES, As AFL- CIO, A A B B C D v. L. DANIEL, M. B., 619 F. Supp. 1016 (N.D. Ill. 1985)

. . . Of the total fees and costs of $546,199.49, the State is liable for 77.3 percent, or $422,-212.21. . . .

HIMES, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, 14 Fla. Supp. 2d 4 (Fla. Cir. Ct. 1985)

. . . In Section 212.21(2), F.S. it is provided that: It is hereby declared to be the specific legislative . . . The transient rental tax is levied by Section 212.03(1), F.S. under the above Section 212.21(2), F.S. . . . Even if it were proper (in the face of the Section 212.21(2) and Section 212.08(12) express disallowances . . . In light of Section 212.21(2), the Court concludes that the renting or leasing of Plaintiffs condominiums . . .

STATE DEPARTMENT OF REVENUE, v. N. ANDERSON,, 403 So. 2d 397 (Fla. 1981)

. . . . § 212.21(2), Fla.Stat. . . .

TROPICAL SHIPPING CONSTRUCTION COMPANY, LTD. a v. O D. ASKEW BIRDSALL, INC. a v. O D. ASKEW, 364 So. 2d 433 (Fla. 1978)

. . . Section 212.21(3), Florida Statutes (1973); L. B. Smith Aircraft Corp. v. . . .

GRAF v. STATE DEPARTMENT OF REVENUE,, 292 So. 2d 599 (Fla. Dist. Ct. App. 1974)

. . . Section 212.21(3). . . .

STATE SZABO FOOD SERVICES, INC. OF NORTH CAROLINA, a v. O. DICKINSON, Jr., 286 So. 2d 529 (Fla. 1973)

. . . The Legislature expressed its purpose in Fla.Stat. (1969) § 212.21, F.S.A., when it was declared to be . . .

RYDER TRUCK RENTAL, INC. v. BRYANT,, 170 So. 2d 822 (Fla. 1964)

. . . See Section 212.21(2), Fla.Stat., F.S.A., in which it is said: “It is hereby declared to be the specific . . .

ELBERT MOORE, INC. a v. E. GREEN, W., 156 So. 2d 397 (Fla. Dist. Ct. App. 1963)

. . . Section 212.21(3). . . .

RUKE TRANSPORT LINE, INC. v. E. GREEN,, 156 So. 2d 176 (Fla. Dist. Ct. App. 1963)

. . . Section 212.21(3). . . .

VALLEY STREAM FLOORING CORP. v. GREEN MANOR CONSTRUCTION CO., 233 F. Supp. 608 (D. Mass. 1963)

. . . The total reasonable cost to Green Manor for completing the flooring installation was therefore $180,-212.21 . . .

E. GREEN, v. SGUROVSKY J., 133 So. 2d 663 (Fla. Dist. Ct. App. 1961)

. . . of a sale taxable under the Florida sales tax law to be exempt, it must under the policy stated in § 212.21 . . .

RICHARD BERTRAM CO. v. E. GREEN, J., 132 So. 2d 24 (Fla. Dist. Ct. App. 1961)

. . . any manner or by any means whatsoever of tangible personal property for a consideration, * * .Section 212.21 . . .

UNITED STATES GYPSUM COMPANY, a v. E. GREEN,, 110 So. 2d 409 (Fla. 1959)

. . . Sec. 212.21(2) states that it was the legislative intent “to tax each and every sale, admission, use, . . .

L. B. SMITH AIRCRAFT CORP. a v. E. GREEN, J., 94 So. 2d 832 (Fla. 1957)

. . . Section 212.21, Florida Statutes 1955, F.S.A. See Gay v. . . . Section 212.21(3). . . .