Chapter 212 - TAX ON SALES, USE, AND OTHER TRANSACTIONS

Section 212.01 - Short title
Section 212.02 - Definitions
Section 212.03 - Transient rentals tax; rate, procedure, enforcement, exemptions
Section 212.0305 - Convention development taxes; intent; administration; authorization; use of proceeds
Section 212.03055 - Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290
Section 212.0306 - Local option food and beverage tax; procedure for levying; authorized uses; administration
Section 212.031 - [See Note] Tax on rental or license fee for use of real property (§ 212.031)
Section 212.04 - Admissions tax; rate, procedure, enforcement
Section 212.05 - Sales, storage, use tax
Section 212.0501 - Tax on diesel fuel for business purposes; purchase, storage, and use
Section 212.05011 - Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c
Section 212.0506 - Taxation of service warranties
Section 212.051 - Equipment, machinery, and other materials for pollution control; not subject to sales or use tax
Section 212.0515 - Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties
Section 212.052 - Research or development costs; exemption
Section 212.054 - Discretionary sales surtax; limitations, administration, and collection
Section 212.055 - Discretionary sales surtaxes; legislative intent; authorization and use of proceeds
Section 212.0596 - Taxation of remote sales
Section 212.05965 - Taxation of marketplace sales
Section 212.0597 - Maximum tax on fractional aircraft ownership interests
Section 212.0598 - Special provisions; air carriers
Section 212.06 - Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax
Section 212.0601 - Use taxes of vehicle dealers
Section 212.0602 - Education; limited exemption
Section 212.0606 - Rental car surcharge
Section 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
Section 212.08 - [Effective Until 60th day after adjournment sine die] Sales, rental, use, consumption, distribution, and storage tax; specified exemptions
Section 212.08 - [Effective 60th day after adjournment sine die] Sales, rental, use, consumption, distribution, and storage tax; specified exemptions
Section 212.0801 - Qualified aircraft exemption
Section 212.081 - Legislative intent
Section 212.0821 - Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups
Section 212.084 - Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates
Section 212.085 - Fraudulent claim of exemption; penalties
Section 212.09 - Trade-ins deducted; exception
Section 212.096 - [Effective Until 60th day after adjournment sine die] Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax
Section 212.096 - [Effective 60th day after adjournment sine die] Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax
Section 212.097 - [Effective Until 60th day after adjournment sine die] Urban High-Crime Area Job Tax Credit Program
Section 212.097 - [Effective 60th day after adjournment sine die] Urban High-Crime Area Job Tax Credit Program
Section 212.098 - [Effective Until 60th day after adjournment sine die] Rural Job Tax Credit Program
Section 212.098 - [Effective 60th day after adjournment sine die] Rural Job Tax Credit Program
Section 212.099 - Credit for contributions to eligible nonprofit scholarship-funding organizations
Section 212.11 - Tax returns and regulations
Section 212.12 - Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required
Section 212.13 - Records required to be kept; power to inspect; audit procedure
Section 212.133 - Information reports required for sales of alcoholic beverages and tobacco products
Section 212.134 - Information returns relating to payment-card and third-party network transactions
Section 212.14 - Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
Section 212.15 - Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review
Section 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
Section 212.16 - Importation of goods; permits; seizure for noncompliance; procedure; review
Section 212.17 - Tax credits or refunds
Section 212.18 - Administration of law; registration of dealers; rules
Section 212.181 - Determination of business address situs, distributions, and adjustments
Section 212.183 - Rules for self-accrual of sales tax
Section 212.1831 - Credit for contributions to eligible nonprofit scholarship-funding organizations
Section 212.1832 - Credit for contributions to eligible nonprofit scholarship-funding organizations
Section 212.1833 - Credit for contributions to the New Worlds Reading Initiative
Section 212.1834 - Credit for contributions to eligible charitable organizations
Section 212.184 - Rule of construction; disclosure of privileged information
Section 212.185 - Sales tax hotline
Section 212.186 - Registration number and resale certificate verification; toll-free number; information system; dealer education
Section 212.19 - All state agencies to cooperate in administration of law
Section 212.20 - Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected
Section 212.202 - Renaming and continuation of certain funds
Section 212.205 - Sales tax distribution reporting
Section 212.21 - Declaration of legislative intent
Section 212.211 - Savings provision