2016 Florida Statutes
TAX ON SALES, USE, AND OTHER TRANSACTIONS
Transient rentals tax; rate, procedure, enforcement, exemptions.
Convention development taxes; intent; administration; authorization; use of proceeds.
Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.
Local option food and beverage tax; procedure for levying; authorized uses; administration.
Tax on rental or license fee for use of real property.
Admissions tax; rate, procedure, enforcement.
Sales, storage, use tax.
Tax on diesel fuel for business purposes; purchase, storage, and use.
Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
Taxation of service warranties.
Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.
Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.
Research or development costs; exemption.
Discretionary sales surtax; limitations, administration, and collection.
Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
Taxation of mail order sales.
Maximum tax on fractional aircraft ownership interests.
Special provisions; air carriers.
Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.
Use taxes of vehicle dealers.
Education; limited exemption.
Rental car surcharge.
Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
Qualified aircraft exemption.
Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.
Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
Fraudulent claim of exemption; penalties.
Trade-ins deducted; exception.
Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
Urban High-Crime Area Job Tax Credit Program.
Rural Job Tax Credit Program.
Tax returns and regulations.
Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
Records required to be kept; power to inspect; audit procedure.
Information reports required for sales of alcoholic beverages and tobacco products.
Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state.
Importation of goods; permits; seizure for noncompliance; procedure; review.
Tax credits or refunds.
Administration of law; registration of dealers; rules.
Rules for self-accrual of sales tax.
Credit for contributions to eligible nonprofit scholarship-funding organizations.
Rule of construction; disclosure of privileged information.
Sales tax hotline.
Registration number and resale certificate verification; toll-free number; information system; dealer education.
All state agencies to cooperate in administration of law.
Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
Renaming and continuation of certain funds.
Declaration of legislative intent.