2016 Florida Statutes
The Florida Statutes are updated annually after the conclusion of a regular legislative session, typically published in July/August.
55 Sections found
| Chapter | Title |
|---|---|
| 212.01 | Short title. |
| 212.02 | Definitions. |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. |
| 212.0305 | Convention development taxes; intent; administration; authorization; use of proceeds. |
| 212.03055 | Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290. |
| 212.0306 | Local option food and beverage tax; procedure for levying; authorized uses; administration. |
| 212.031 | Tax on rental or license fee for use of real property. |
| 212.04 | Admissions tax; rate, procedure, enforcement. |
| 212.05 | Sales, storage, use tax. |
| 212.0501 | Tax on diesel fuel for business purposes; purchase, storage, and use. |
| 212.05011 | Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. |
| 212.0506 | Taxation of service warranties. |
| 212.051 | Equipment, machinery, and other materials for pollution control; not subject to sales or use tax. |
| 212.0515 | Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. |
| 212.052 | Research or development costs; exemption. |
| 212.054 | Discretionary sales surtax; limitations, administration, and collection. |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. |
| 212.0596 | Taxation of mail order sales. |
| 212.0597 | Maximum tax on fractional aircraft ownership interests. |
| 212.0598 | Special provisions; air carriers. |
| 212.06 | Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. |
| 212.0601 | Use taxes of vehicle dealers. |
| 212.0602 | Education; limited exemption. |
| 212.0606 | Rental car surcharge. |
| 212.07 | 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. |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. |
| 212.0801 | Qualified aircraft exemption. |
| 212.081 | Legislative intent. |
| 212.0821 | Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups. |
| 212.084 | Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates. |
| 212.085 | Fraudulent claim of exemption; penalties. |
| 212.09 | Trade-ins deducted; exception. |
| 212.096 | Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax. |
| 212.097 | Urban High-Crime Area Job Tax Credit Program. |
| 212.098 | Rural Job Tax Credit Program. |
| 212.11 | Tax returns and regulations. |
| 212.12 | 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. |
| 212.13 | Records required to be kept; power to inspect; audit procedure. |
| 212.133 | Information reports required for sales of alcoholic beverages and tobacco products. |
| 212.14 | Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. |
| 212.15 | Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. |
| 212.151 | 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. |
| 212.16 | Importation of goods; permits; seizure for noncompliance; procedure; review. |
| 212.17 | Tax credits or refunds. |
| 212.18 | Administration of law; registration of dealers; rules. |
| 212.183 | Rules for self-accrual of sales tax. |
| 212.1831 | Credit for contributions to eligible nonprofit scholarship-funding organizations. |
| 212.184 | Rule of construction; disclosure of privileged information. |
| 212.185 | Sales tax hotline. |
| 212.186 | Registration number and resale certificate verification; toll-free number; information system; dealer education. |
| 212.19 | All state agencies to cooperate in administration of law. |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. |
| 212.202 | Renaming and continuation of certain funds. |
| 212.21 | Declaration of legislative intent. |
| 212.211 | Savings provision. |
Quick Links
- General Laws Conversion Table (2025) (PDF)
- Florida Statutes Definitions Index (2025) (PDF)
- Table of Section Changes (2025) (PDF)
- Preface to the Florida Statutes (2025) (PDF)
- Table Tracing Session Laws to Florida Statutes (2025) (PDF)
- Index to Special and Local Laws (1971-2025) (PDF)
- Index to Special and Local Laws (1845-1970) (PDF)
- Statute Search Tips
Advanced Statute search at:
