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Florida Statute 212.21 - Full Text and Legal Analysis
Florida Statute 212.21 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS
View Entire Chapter
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.

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Amendments to 212.21


Annotations, Discussions, Cases:

Cases Citing Statute 212.21

Total Results: 18  |  Sort by: Relevance  |  Newest First

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State Dept. of Revenue v. Anderson, 403 So. 2d 397 (Fla. 1981).

Cited 94 times | Published | Supreme Court of Florida | 1981 Fla. LEXIS 2768

...Green, 110 So.2d 409 (Fla. 1959). The legislature, besides giving DOR rule-making power and expressly requiring compliance with DOR's rules and regulations, has stated its intent that any exemptions granted be subject to conditions pertaining to those exemptions. § 212.21(2), Fla....
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State Ex Rel Szabo Food Serv., Inc., of Nc v. Dickinson, 286 So. 2d 529 (Fla. 1973).

Cited 50 times | Published | Supreme Court of Florida

...Courts generally will not depart from such construction unless it is clearly erroneous or unauthorized. Gay v. Canada Dry Bottling Co. of Florida, 59 So.2d 788, 790 (Fla. 1952); L.B. Smith Aircraft Corp. v. Green, 94 So. 832, 835 (Fla. 1957). The Legislature expressed its purpose in Fla. Stat. (1969) § 212.21, F.S.A., when it was declared to be the specific legislative intent to tax each and every sale except such sale "as shall be specifically exempted therefrom by this chapter." In light of this expressed intent, the determination by the Compt...
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Richard Bertram & Co. v. Green, 132 So. 2d 24 (Fla. 3d DCA 1961).

Cited 22 times | Published | Florida 3rd District Court of Appeal

...) Fla. Stat., F.S.A. "`Sale' means (a) any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever of tangible personal property for a consideration, * * *." [4] Section 212.21, Fla....
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Dept. of Rev. v. Magazine Pub. of Am., 604 So. 2d 459 (Fla. 1992).

Cited 19 times | Published | Supreme Court of Florida | 1992 WL 171248

...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. Section 212.21, Florida Statutes (1987), provides in part: (2) It is hereby declared to be the specific legislative intent to tax each and every sale ......
...ein. (3) It is further declared to be the specific legislative intent to exempt from the tax ... only such sales ... to the extent that such exemptions are in accordance with the provisions of the constitutions of the state and of the United States. Section 212.21 makes it clear that as between the imposition of the tax or the granting of an exemption, the tax shall prevail....
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Ryder Truck Rental, Inc. v. Bryant, 170 So. 2d 822 (Fla. 1964).

Cited 17 times | Published | Supreme Court of Florida | 1964 Fla. LEXIS 2299

...It would appear to be the legislative intent to "spell out" in this section each and every item, as well as each and every transaction — whether a sale, admission, use, storage, consumption, or rental — which is to be accorded special treatment, by way of exemption, under the Sales and Use Tax Law. See Section 212.21(2), Fla....
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Dept. of Revenue v. Magazine Publishers of Am., Inc., 565 So. 2d 1304 (Fla. 1990).

Cited 7 times | Published | Supreme Court of Florida | 15 Fla. L. Weekly Supp. 323, 1990 Fla. LEXIS 729

...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. [8] Section 212.21, Florida Statutes (1987), expressly declaring the legislative intent of chapter 212, provides in part: (2) It is hereby declared to be the specific legislative intent to tax each and every sale, admission, use, storage, consumption or...
...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. (Emphasis added.) Section 212.21 makes it unmistakably clear that as between the imposition of the tax or the granting of an exemption, the tax shall prevail....
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LB Smith Aircraft Corp. v. Green, 94 So. 2d 832 (Fla. 1957).

Cited 5 times | Published | Supreme Court of Florida

...ses, storages, consumption or rentals as are specifically exempted therefrom, and such exemption is made only to the extent that such exemption may be made in accordance with the provisions of the constitution of the state and of the United States." Section 212.21, Florida Statutes 1955, F.S.A....
...We think, however, when the entire statute is read and its basic purpose is considered, such a broad interpretation was not intended. It was the manifest purpose in enacting this law to tax as completely within its sphere as organic provisions would allow. e.g. Section 212.21(3)....
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Tropical Shipping & Const. Co., Ltd. v. Askew, 364 So. 2d 433 (Fla. 1978).

Cited 2 times | Published | Supreme Court of Florida

...First, we are obligated to narrowly construe tax exemption statutes. See Volusia County v. Daytona Beach Racing and Recreational Facilities District, 341 So.2d 498 (Fla. 1976). On the other hand, we must construe the statute in accordance with the provisions of the United States Constitution. Section 212.21(3), Florida Statutes (1973); L.B....
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State ex rel. Szabo Food Servs., Inc. of North Carolina v. Dickinson, 286 So. 2d 529 (Fla. 1973).

Cited 1 times | Published | Supreme Court of Florida | 1973 Fla. LEXIS 4159

Legislature expressed its purpose in Fla.Stat. (1969) § 212.21, F.S.A., when it was declared to be the specific
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Green v. Sgurovsky, 133 So. 2d 663 (Fla. Dist. Ct. App. 1961).

Cited 1 times | Published | District Court of Appeal of Florida

...dered into tangible personal properties which were sold irrevocably to petitioner.’ ” In order for a transaction which comes within the definition of a sale taxable under the Florida sales tax law to be exempt, it must under the policy stated in § 212.21 (2) be “specifically exempted therefrom.” That statement of policy in the act conforms to the general rule that exemp *668 tions of property from taxing statutes must be expressly and clearly provided....
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Sharper Image v. Dept. of Rev., 704 So. 2d 657 (Fla. 1st DCA 1997).

Cited 1 times | Published | Florida 1st District Court of Appeal | 1997 WL 765638

...(3) It is further declared to be the specific legislative intent to exempt from the tax... only such ... uses ... to the extent that such exemptions are in accordance *664 with the provisions of the constitutions of the state and of the United States. § 212.21, Fla. Stat. In Magazine Publishers, after finding the newspaper exemption unconstitutional, the Florida Supreme Court turned to Florida law to determine the proper remedy and focused on section 212.21....
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Elbert Moore, Inc. v. Green, 156 So. 2d 397 (Fla. Dist. Ct. App. 1963).

Published | District Court of Appeal of Florida | 1963 Fla. App. LEXIS 3125

...We think, however, when the entire statute is read and its basic purpose is considered, such a broad interpretation was not intended. It was the manifest purpose in enacting this law to tax as completely within its sphere as organic provisions would allow, e. g. Section 212.21(3)....
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Ruke Transp. Line, Inc. v. Green, 156 So. 2d 176 (Fla. Dist. Ct. App. 1963).

Published | District Court of Appeal of Florida

...We think, however, when the entire statute is read and its basic purpose is considered, such a broad interpretation was not intended. It was the manifest purpose in enacting this law to tax as completely within its sphere as organic provisions would allow, e. g. Section 212.21(3)....
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United States Tr. Region 21 v. Bast Amron LLP (11th Cir. 2023).

Published | Court of Appeals for the Eleventh Circuit

Argued: May 20, 2021

...There, the Florida Supreme Court had already—well before the U.S. Supreme Court’s Newsweek deci- sion in 1998—expressly held that the legislative intent preferred the tax over the exemption. See Magazine Publishers, 604 So.2d at 463 (“Section 212.21 makes it clear that as between the imposition of the tax or the granting of an exemption, the tax shall prevail.”). Notwithstanding this legislative intent, the Supreme Court held that due process required...
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United States Tr. Region 21 v. Bast Amron LLP (11th Cir. 2023).

Published | Court of Appeals for the Eleventh Circuit

Argued: May 20, 2021

...There, the Florida Supreme Court had already—well before the U.S. Supreme Court’s Newsweek deci- sion in 1998—expressly held that the legislative intent preferred the tax over the exemption. See Magazine Publishers, 604 So.2d at 463 (“Section 212.21 makes it clear that as between the imposition of the tax or the granting of an exemption, the tax shall prevail.”). Notwithstanding this legislative intent, the Supreme Court held that due process required...
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Fischer v. State, Dep't of Revenue, 385 So. 2d 702 (Fla. Dist. Ct. App. 1980).

Published | District Court of Appeal of Florida | 1980 Fla. App. LEXIS 17057

“specifically . . exempted by this chapter . . . .” Section 212.-21(2). . While the burden is placed upon the
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HMY New Yacht Sales, Inc. v. Dep't of Revenue, 676 So. 2d 1385 (Fla. Dist. Ct. App. 1996).

Published | District Court of Appeal of Florida | 1996 Fla. App. LEXIS 7572, 1996 WL 392957

...and interest on the use of “The Bandit” because it “extensively used this property, exercising rights and powers incident to ownership other than as necessary to resale of this particular property.” However, it exercised its discretion under section 212.21(3) “to waive the penalty related to this portion of the assessment.” We find that DOR properly adopted all the hearing officer’s factual findings, notwithstanding how they were labeled by the hearing officer, and that it also properly rejected her legal conclusions....
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Graf v. State, Dep't of Revenue, 292 So. 2d 599 (Fla. Dist. Ct. App. 1974).

Published | District Court of Appeal of Florida | 1974 Fla. App. LEXIS 7781

...We think, however, when the entire statute is read and its basic purpose is considered, such a broad interpretation was not intended. It was the manifest purpose in enacting this law to tax as completely within its sphere as organic provisions would allow, e. g. Section 212.21(3)....

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