ch. 212 tax on sales, use, and other transactions · pdf filetax on sales, use, and other...

CHAPTER 212

TAX ON SALES, USE, AND OTHER TRANSACTIONS

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 ofproceeds.

212.03055 Super majority vote required for levy atrate in excess of 2 percent under ch. 95-290.

212.0306 Local option food and beverage tax;procedure for levying; authorizeduses; administration.

212.031 Tax on rental or license fee for use of realproperty.

212.04 Admissions tax; rate, procedure, enforce-ment.

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. and212.05(1)(e)1.c.

212.0506 Taxation of service warranties.212.051 Equipment, machinery, and other materi-

als for pollution control; not subject tosales or use tax.

212.0515 Sales from vending machines; sales tovending machine operators; specialprovisions; registration; penalties.

212.052 Research or development costs; exemp-tion.

212.054 Discretionary sales surtax; limitations,administration, and collection.

212.055 Discretionary sales surtaxes; legislativeintent; authorization and use of pro-ceeds.

212.0596 Taxation of mail order sales.212.0597 Maximum tax on fractional aircraft own-

ership interests.212.0598 Special provisions; air carriers.212.06 Sales, storage, use tax; collectible from

dealers; “dealer” defined; dealers tocollect from purchasers; legislative in-tent 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 provepayment of the tax; penalties; generalexemptions.

212.08 Sales, rental, use, consumption, distribu-tion, and storage tax; specified exemp-tions.

212.0801 Qualified aircraft exemption.212.081 Legislative intent.

212.0821 Legislative intent that political subdivi-sions and public libraries use theirsales tax exemption certificates forpurchases on behalf of specifiedgroups.

212.084 Review of exemption certificates; reissu-ance; specified expiration date; tempor-ary 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 Depart-ment of Revenue in dealing with delin-quents; brackets applicable to taxabletransactions; records required.

212.13 Records required to be kept; power toinspect; audit procedure.

212.133 Information reports required for sales ofalcoholic beverages and tobacco pro-ducts.

212.14 Departmental powers; hearings; distresswarrants; bonds; subpoenas and sub-poenas duces tecum.

212.15 Taxes declared state funds; penalties forfailure to remit taxes; due and delin-quent dates; judicial review.

212.151 Jurisdiction of suits for violation of FloridaRevenue Act of 1949; collection of tax;service on retailers, dealers or vendorsnot qualified to do business in state.

212.16 Importation of goods; permits; seizure fornoncompliance; procedure; review.

212.17 Tax credits or refunds.212.18 Administration of law; registration of deal-

ers; 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 privi-

leged information.212.185 Sales tax hotline.212.186 Registration number and resale certificate

verification; toll-free number; informa-tion system; dealer education.

212.19 All state agencies to cooperate in admin-istration of law.

212.20 Funds collected, disposition; additionalpowers of department; operational ex-pense; refund of taxes adjudicatedunconstitutionally collected.

212.202 Renaming and continuation of certainfunds.

212.21 Declaration of legislative intent.

Ch. 212 TAX ON SALES, USE, AND OTHER TRANSACTIONS F.S. 2014

2200

212.211 Savings provision.

212.01 Short title.—This chapter shall be known asthe “Florida Revenue Act of 1949” and the taxesimposed herein shall be in addition to all other taxesimposed by law.

History.—s. 1, ch. 26319, 1949.

212.02 Definitions.—The following terms andphrases when used in this chapter have the meaningsascribed to them in this section, except where thecontext clearly indicates a different meaning:(1) The term “admissions” means and includes the

net sum of money after deduction of any federal taxesfor admitting a person or vehicle or persons to any placeof amusement, sport, or recreation or for the privilege ofentering or staying in any place of amusement, sport, orrecreation, including, but not limited to, theaters, out-door theaters, shows, exhibitions, games, races, or anyplace where charge is made by way of sale of tickets,gate charges, seat charges, box charges, season passcharges, cover charges, greens fees, participation fees,entrance fees, or other fees or receipts of anything ofvalue measured on an admission or entrance or lengthof stay or seat box accommodations in any place wherethere is any exhibition, amusement, sport, or recreation,and all dues and fees paid to private clubs andmembership clubs providing recreational or physicalfitness facilities, including, but not limited to, golf, tennis,swimming, yachting, boating, athletic, exercise, andfitness facilities, except physical fitness facilities ownedor operated by any hospital licensed under chapter 395.(2) “Business” means any activity engaged in by

any person, or caused to be engaged in by him or her,with the object of private or public gain, benefit, oradvantage, either direct or indirect. Except for the salesof any aircraft, boat, mobile home, or motor vehicle, theterm “business” shall not be construed in this chapter toinclude occasional or isolated sales or transactionsinvolving tangible personal property or services by aperson who does not hold himself or herself out asengaged in business or sales of unclaimed tangiblepersonal property under s. 717.122, but includes othercharges for the sale or rental of tangible personalproperty, sales of services taxable under this chapter,sales of or charges of admission, communicationservices, all rentals and leases of living quarters,other than low-rent housing operated under chapter421, sleeping or housekeeping accommodations inhotels, apartment houses, roominghouses, tourist ortrailer camps, and all rentals of or licenses in realproperty, other than low-rent housing operated underchapter 421, all leases or rentals of or licenses inparking lots or garages for motor vehicles, docking orstorage spaces for boats in boat docks or marinas asdefined in this chapter and made subject to a taximposed by this chapter. The term “business” shall notbe construed in this chapter to include the leasing,subleasing, or licensing of real property by one corpora-tion to another if all of the stock of both such corpora-tions is owned, directly or through one or more whollyowned subsidiaries, by a common parent corporation;the property was in use prior to July 1, 1989, title to the

property was transferred after July 1, 1988, and beforeJuly 1, 1989, between members of an affiliated group,as defined in s. 1504(a) of the Internal Revenue Code of1986, which group included both such corporations andthere is no substantial change in the use of the propertyfollowing the transfer of title; the leasing, subleasing, orlicensing of the property was required by an unrelatedlender as a condition of providing financing to one ormore members of the affiliated group; and the corpora-tion to which the property is leased, subleased, orlicensed had sales subject to the tax imposed by thischapter of not less than $667 million during the mostrecent 12-month period ended June 30. Any tax on suchsales, charges, rentals, admissions, or other transac-tions made subject to the tax imposed by this chaptershall be collected by the state, county, municipality, anypolitical subdivision, agency, bureau, or department, orother state or local governmental instrumentality in thesame manner as other dealers, unless specificallyexempted by this chapter.(3) The terms “cigarettes,” “tobacco,” or “tobacco

products” referred to in this chapter include all suchproducts as are defined or may be hereafter defined bythe laws of the state.(4) “Cost price” means the actual cost of articles of

tangible personal property without any deductionstherefrom on account of the cost of materials used,labor or service costs, transportation charges, or anyexpenses whatsoever.(5) The term “department” means the Department

of Revenue.(6) “Enterprise zone” means an area of the state

designated pursuant to s. 290.0065. This subsectionexpires on the date specified in s. 290.016 for theexpiration of the Florida Enterprise Zone Act.(7) “Factory-built building” means a structure man-

ufactured in a manufacturing facility for installation orerection as a finished building; “factory-built building”includes, but is not limited to, residential, commercial,institutional, storage, and industrial structures.(8) “In this state” or “in the state” means within the

state boundaries of Florida as defined in s. 1, Art. II ofthe State Constitution and includes all territory withinthese limits owned by or ceded to the United States.(9) The term “intoxicating beverages” or “alcoholic

beverages” referred to in this chapter includes all suchbeverages as are so defined or may be hereafterdefined by the laws of the state.(10) “Lease,” “let,” or “rental” means leasing or

renting of living quarters or sleeping or housekeepingaccommodations in hotels, apartment houses, room-inghouses, tourist or trailer camps and real property, thesame being defined as follows:(a) Every building or other structure kept, used,

maintained, or advertised as, or held out to the public tobe, a place where sleeping accommodations aresupplied for pay to transient or permanent guests ortenants, in which 10 or more rooms are furnished for theaccommodation of such guests, and having one or moredining rooms or cafes where meals or lunches areserved to such transient or permanent guests; suchsleeping accommodations and dining rooms or cafesbeing conducted in the same building or buildings in

F.S. 2014 TAX ON SALES, USE, AND OTHER TRANSACTIONS Ch. 212

2201

connection therewith, shall, for the purpose of thischapter, be deemed a hotel.(b) Any building, or part thereof, where separate

accommodations for two or more families living inde-pendently of each other are supplied to transient orpermanent guests or tenants shall for the purpose of thischapter be deemed an apartment house.(c) Every house, boat, vehicle, motor court, trailer

court, or other structure or any place or location kept,used, maintained, or advertised as, or held out to thepublic to be, a place where living quarters or sleeping orhousekeeping accommodations are supplied for pay totransient or permanent guests or tenants, whether inone or adjoining buildings, shall for the purpose of thischapter be deemed a roominghouse.(d) In all hotels, apartment houses, and rooming-

houses within the meaning of this chapter, the parlor,dining room, sleeping porches, kitchen, office, andsample rooms shall be construed to mean “rooms.”(e) A “tourist camp” is a place where two or more

tents, tent houses, or camp cottages are located andoffered by a person or municipality for sleeping or eatingaccommodations, most generally to the transient publicfor either a direct money consideration or an indirectbenefit to the lessor or owner in connection with arelated business.(f) A “trailer camp,” “mobile home park,” or “recrea-

tional vehicle park” is a place where space is offered,with or without service facilities, by any persons ormunicipality to the public for the parking and accom-modation of two or more automobile trailers, mobilehomes, or recreational vehicles which are used forlodging, for either a direct money consideration or anindirect benefit to the lessor or owner in connection witha related business, such space being hereby defined asliving quarters, and the rental price thereof shall includeall service charges paid to the lessor.(g) “Lease,” “let,” or “rental” also means the leasing

or rental of tangible personal property and the posses-sion or use thereof by the lessee or rentee for aconsideration, without transfer of the title of suchproperty, except as expressly provided to the contraryherein. The term “lease,” “let,” or “rental” does not meanhourly, daily, or mileage charges, to the extent that suchcharges are subject to the jurisdiction of the 1UnitedStates Interstate Commerce Commission, when suchcharges are paid by reason of the presence of railroadcars owned by another on the tracks of the taxpayer, orcharges made pursuant to car service agreements. Theterm “lease,” “let,” “rental,” or “license” does not includepayments made to an owner of high-voltage bulktransmission facilities in connection with the possessionor control of such facilities by a regional transmissionorganization, independent system operator, or similarentity under the jurisdiction of the Federal EnergyRegulatory Commission. However, where two tax-payers, in connection with the interchange of facilities,rent or lease property, each to the other, for use inproviding or furnishing any of the services mentioned ins. 166.231, the term “lease or rental” means only the netamount of rental involved.

(h) “Real property” means the surface land, im-provements thereto, and fixtures, and is synonymouswith “realty” and “real estate.”(i) “License,” as used in this chapter with reference

to the use of real property, means the granting of aprivilege to use or occupy a building or a parcel of realproperty for any purpose.(j) Privilege, franchise, or concession fees, or fees

for a license to do business, paid to an airport are notpayments for leasing, letting, renting, or granting alicense for the use of real property.(11) “Motor fuel” means and includes what is com-

monly known and sold as gasoline and fuels containinga mixture of gasoline and other products.(12) “Person” includes any individual, firm, copartner-

ship, joint adventure, association, corporation, estate,trust, business trust, receiver, syndicate, or other groupor combination acting as a unit and also includes anypolitical subdivision, municipality, state agency, bureau,or department and includes the plural as well as thesingular number.(13) “Retailer” means and includes every person

engaged in the business of making sales at retail orfor distribution, or use, or consumption, or storage to beused or consumed in this state.(14)(a) “Retail sale” or a “sale at retail” means a sale

to a consumer or to any person for any purpose otherthan for resale in the form of tangible personal propertyor services taxable under this chapter, and includes allsuch transactions that may be made in lieu of retailsales or sales at retail. A sale for resale includes a saleof qualifying property. As used in this paragraph, theterm “qualifying property” means tangible personalproperty, other than electricity, which is used or con-sumed by a government contractor in the performanceof a qualifying contract as defined in s. 212.08(17)(c), tothe extent that the cost of the property is allocated orcharged as a direct item of cost to such contract, title towhich property vests in or passes to the governmentunder the contract. The term “government contractor”includes prime contractors and subcontractors. As usedin this paragraph, a cost is a “direct item of cost” if it is a“direct cost” as defined in 48 C.F.R. s. 9904.418-30(a)(2), or similar successor provisions, includingcosts identified specifically with a particular contract.(b) The terms “retail sales,” “sales at retail,” “use,”

“storage,” and “consumption” include the sale, use,storage, or consumption of all tangible advertisingmaterials imported or caused to be imported into thisstate. Tangible advertising material includes displays,display containers, brochures, catalogs, price lists,point-of-sale advertising, and technical manuals orany tangible personal property which does not accom-pany the product to the ultimate consumer.(c) “Retail sales,” “sale at retail,” “use,” “storage,”

and “consumption” do not include materials, containers,labels, sacks, bags, or similar items intended toaccompany a product sold to a customer withoutwhich delivery of the product would be impracticablebecause of the character of the contents and be usedone time only for packaging tangible personal propertyfor sale or for the convenience of the customer or forpackaging in the process of providing a service taxable


2202

under this chapter. When a separate charge for packa-ging materials is made, the charge shall be consideredpart of the sales price or rental charge for purposes ofdetermining the applicability of tax. The terms do notinclude the sale, use, storage, or consumption ofindustrial materials, including chemicals and fuelsexcept as provided herein, for future processing,manufacture, or conversion into articles of tangiblepersonal property for resale when such industrialmaterials, including chemicals and fuels except asprovided herein, become a component or ingredientof the finished product. However, the terms include thesale, use, storage, or consumption of tangible personalproperty, including machinery and equipment or partsthereof, purchased electricity, and fuels used to powermachinery, when such items are used and dissipated infabricating, converting, or processing tangible personalproperty for sale, even though they may becomeingredients or components of the tangible personalproperty for sale through accident, wear, tear, erosion,corrosion, or similar means. The terms do not includethe sale of materials to a registered repair facility for usein repairing a motor vehicle, airplane, or boat, whensuch materials are incorporated into and sold as part ofthe repair. Such a sale shall be deemed a purchase forresale by the repair facility, even though every materialis not separately stated or separately priced on therepair invoice.(d) “Gross sales” means the sum total of all sales of

tangible personal property as defined herein, withoutany deduction whatsoever of any kind or character,except as provided in this chapter.(e) The term “retail sale” includes a mail order sale,

as defined in s. 212.0596(1).(15) “Sale” means and includes:(a) Any transfer of title or possession, or both,

exchange, barter, license, lease, or rental, conditionalor otherwise, in any manner or by any means whatso-ever, of tangible personal property for a consideration.(b) The rental of living quarters or sleeping or

housekeeping accommodations in hotels, apartmenthouses or roominghouses, or tourist or trailer camps, ashereinafter defined in this chapter.(c) The producing, fabricating, processing, printing,

or imprinting of tangible personal property for a con-sideration for consumers who furnish either directly orindirectly the materials used in the producing, fabricat-ing, processing, printing, or imprinting.(d) The furnishing, preparing, or serving for a

consideration of any tangible personal property forconsumption on or off the premises of the personfurnishing, preparing, or serving such tangible personalproperty which includes the sale of meals or preparedfood by an employer to his or her employees.(e) A transaction whereby the possession of prop-

erty is transferred but the seller retains title as securityfor the payment of the price.(16) “Sales price” means the total amount paid for

tangible personal property, including any services thatare a part of the sale, valued in money, whether paid inmoney or otherwise, and includes any amount for whichcredit is given to the purchaser by the seller, without anydeduction therefrom on account of the cost of the

property sold, the cost of materials used, labor orservice cost, interest charged, losses, or any otherexpense whatsoever. “Sales price” also includes theconsideration for a transaction which requires both laborand material to alter, remodel, maintain, adjust, or repairtangible personal property. Trade-ins or discountsallowed and taken at the time of sale shall not beincluded within the purview of this subsection. “Salesprice” also includes the full face value of any couponused by a purchaser to reduce the price paid to a retailerfor an item of tangible personal property; where theretailer will be reimbursed for such coupon, in whole orin part, by the manufacturer of the item of tangiblepersonal property; or whenever it is not practicable forthe retailer to determine, at the time of sale, the extent towhich reimbursement for the coupon will be made. Theterm “sales price” does not include federal excise taxesimposed upon the retailer on the sale of tangiblepersonal property. The term “sales price” does includefederal manufacturers’ excise taxes, even if the federaltax is listed as a separate item on the invoice. To theextent required by federal law, the term “sales price”does not include charges for Internet access serviceswhich are not itemized on the customer’s bill, but whichcan be reasonably identified from the selling dealer’sbooks and records kept in the regular course ofbusiness. The dealer may support the allocation ofcharges with books and records kept in the regularcourse of business covering the dealer’s entire servicearea, including territories outside this state.(17) “Diesel fuel” means any liquid product, gas

product, or combination thereof used in an internalcombustion engine or motor to propel any form ofvehicle, machine, or mechanical contrivance. This termincludes, but is not limited to, all forms of fuel commonlyor commercially known or sold as diesel fuel orkerosene. However, the term “diesel fuel” does notinclude butane gas, propane gas, or any other form ofliquefied petroleum gas or compressed natural gas.(18) “Storage” means and includes any keeping or

retention in this state of tangible personal property foruse or consumption in this state or for any purpose otherthan sale at retail in the regular course of business.(19) “Tangible personal property” means and in-

cludes personal property which may be seen, weighed,measured, or touched or is in any manner perceptible tothe senses, including electric power or energy, boats,motor vehicles and mobile homes as defined in s.320.01(1) and (2), aircraft as defined in s. 330.27, andall other types of vehicles. The term “tangible personalproperty” does not include stocks, bonds, notes, insur-ance, or other obligations or securities or pari-mutueltickets sold or issued under the racing laws of the state.(20) “Use” means and includes the exercise of any

right or power over tangible personal property incidentto the ownership thereof, or interest therein, except thatit does not include the sale at retail of that property in theregular course of business. The term “use” does notinclude the loan of an automobile by a motor vehicledealer to a high school for use in its driver education andsafety program. The term “use” does not include acontractor’s use of “qualifying property” as defined byparagraph (14)(a).


2203

(21) The term “use tax” referred to in this chapterincludes the use, the consumption, the distribution, andthe storage as herein defined.(22) “Spaceport activities” means activities directed

or sponsored by Space Florida on spaceport territorypursuant to its powers and responsibilities under theSpace Florida Act.(23) “Space flight” means any flight designed for

suborbital, orbital, or interplanetary travel of a spacevehicle, satellite, or station of any kind.(24) “Coin-operated amusement machine” means

any machine operated by coin, slug, token, coupon,or similar device for the purposes of entertainment oramusement. The term includes, but is not limited to,coin-operated pinball machines, music machines, jukeboxes, mechanical games, video games, arcadegames, billiard tables, moving picture viewers, shootinggalleries, and all other similar amusement devices.(25) “Sea trial” means a voyage for the purpose of

testing repair or modification work, which is in lengthand scope reasonably necessary to test repairs ormodifications, or a voyage for the purpose of ascertain-ing the seaworthiness of a vessel. If the sea trial is totest repair or modification work, the owner or repairfacility shall certify, in a form required by the depart-ment, what repairs have been tested. The owner andthe repair facility may also be required to certify that thelength and scope of the voyage were reasonablynecessary to test the repairs or modifications.(26) “Solar energy system” means the equipment

and requisite hardware that provide and are used forcollecting, transferring, converting, storing, or usingincident solar energy for water heating, space heating,cooling, or other applications that would otherwiserequire the use of a conventional source of energysuch as petroleum products, natural gas, manufacturedgas, or electricity.(27) “Agricultural commodity” means horticultural,

aquacultural, poultry and farm products, and livestockand livestock products.(28) “Farmer” means a person who is directly en-

gaged in the business of producing crops, livestock, orother agricultural commodities. The term includes, but isnot limited to, horse breeders, nurserymen, dairy farm-ers, poultry farmers, cattle ranchers, apiarists, andpersons raising fish.(29) “Livestock” includes all animals of the equine,

bovine, or swine class, including goats, sheep, mules,horses, hogs, cattle, ostriches, and other grazinganimals raised for commercial purposes. The term“livestock” shall also include fish raised for commercialpurposes.(30) “Power farm equipment” means moving or

stationary equipment that contains within itself themeans for its own propulsion or power and moving orstationary equipment that is dependent upon an ex-ternal power source to perform its functions.(31) “Forest” means the land stocked by trees of any

size used in the production of forest products, orformerly having such tree cover, and not currentlydeveloped for nonforest use.(32) “Agricultural production” means the production

of plants and animals useful to humans, including the

preparation, planting, cultivating, or harvesting of theseproducts or any other practices necessary to accom-plish production through the harvest phase, and in-cludes aquaculture, horticulture, floriculture, viticulture,forestry, dairy, livestock, poultry, bees, and any and allforms of farm products and farm production.(33) “Qualified aircraft” means any aircraft having a

maximum certified takeoff weight of less than 10,000pounds and equipped with twin turbofan engines thatmeet Stage IV noise requirements that is used by abusiness operating as an on-demand air carrier underFederal Aviation Administration Regulation Title 14,chapter I, part 135, Code of Federal Regulations, thatowns or leases and operates a fleet of at least 25 ofsuch aircraft in this state.(34) “Fractional aircraft ownership program” means a

program that meets the requirements of 14 C.F.R. part91, subpart K, relating to fractional ownership opera-tions, except that the program must include a minimumof 25 aircraft owned or leased by the program managerand used in the program.

History.—s. 2, ch. 26319, 1949; ss. 1-3, ch. 26871, 1951; s. 1, ch. 29883, 1955;s. 13, ch. 59-1; ss. 1-4, ch. 59-288; s. 3, ch. 61-274; s. 1, ch. 63-526; s. 7, ch. 63-253;ss. 1-3, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 1, ch. 67-180; ss. 1, 2, ch.68-27; s. 1, ch. 68-119; ss. 21, 35, ch. 69-106; ss. 1-3, ch. 69-222; s. 1, ch. 70-206; s.1, ch. 71-360; s. 47, ch. 71-377; s. 2, ch. 71-986; s. 3, ch. 73-240; s. 1, ch. 76-7; s. 1,ch. 77-174; s. 1, ch. 77-412; s. 1, ch. 78-250; ss. 1, 3, ch. 79-339; s. 1, ch. 79-359; s.1, ch. 80-213; s. 6, ch. 82-75; s. 2, ch. 82-206; s. 1, ch. 83-3; s. 15, ch. 83-138; s. 5,ch. 84-170; s. 2, ch. 84-315; ss. 1, 9, ch. 84-324; s. 1, ch. 84-350; s. 33, ch. 84-356;s. 1, ch. 85-310; ss. 58, 65, ch. 85-342; s. 5, ch. 85-348; s. 64, ch. 86-152; s. 1, ch.86-166; s. 7, ch. 87-6; s. 12, ch. 87-87; s. 9, ch. 87-101; s. 6, ch. 87-402; s. 1, ch.87-548; ss. 26, 61, ch. 89-300; s. 8, ch. 90-192; s. 29, ch. 90-203; s. 2, ch. 90-358;ss. 23, 170, ch. 91-112; s. 9, ch. 92-319; s. 41, ch. 94-136; s. 31, ch. 95-146; s. 1491,ch. 95-147; s. 1, ch. 95-232; s. 59, ch. 95-280; s. 1, ch. 95-391; s. 111, ch. 95-417; s.160, ch. 96-320; s. 17, ch. 97-99; s. 1, ch. 98-140; s. 1, ch. 98-142; s. 1, ch. 98-294;s. 4, ch. 98-342; s. 8, ch. 99-7; s. 12, ch. 99-208; s. 1, ch. 99-273; s. 38, ch.2000-151; s. 1, ch. 2000-276; s. 9, ch. 2000-308; s. 3, ch. 2002-183; s. 12, ch.2002-218; s. 142, ch. 2004-390; s. 16, ch. 2005-187; s. 1, ch. 2005-197; s. 20, ch.2005-287; s. 53, ch. 2006-60; s. 1, ch. 2006-144; s. 17, ch. 2006-312; s. 19, ch.2007-106; s. 4, ch. 2010-147.

1Note.—Abolished by s. 101, Pub. L. No. 104-88.

212.03 Transient rentals tax; rate, procedure,enforcement, exemptions.—(1)(a) It is hereby declared to be the legislative intent

that every person is exercising a taxable privilege whoengages in the business of renting, leasing, letting, orgranting a license to use any living quarters or sleepingor housekeeping accommodations in, from, or a part of,or in connection with any hotel, apartment house,roominghouse, tourist or trailer camp, mobile homepark, recreational vehicle park, condominium, or time-share resort. However, any person who rents, leases,lets, or grants a license to others to use, occupy, orenter upon any living quarters or sleeping or house-keeping accommodations in any apartment house,roominghouse, tourist camp, trailer camp, mobilehome park, recreational vehicle park, condominium,or timeshare resort and who exclusively enters into abona fide written agreement for continuous residencefor longer than 6 months in duration at such property isnot exercising a taxable privilege. For the exercise ofsuch taxable privilege, a tax is hereby levied in anamount equal to 6 percent of and on the total rentalcharged for such living quarters or sleeping or house-keeping accommodations by the person charging orcollecting the rental. Such tax shall apply to hotels,apartment houses, roominghouses, tourist or trailercamps, mobile home parks, recreational vehicle


2204

parks, condominiums, or timeshare resorts, whether ornot these facilities have dining rooms, cafes, or otherplaces where meals or lunches are sold or served toguests.(b)1. Tax shall be due on the consideration paid for

occupancy in the county pursuant to a regulated short-term product, as defined in s. 721.05, or occupancy inthe county pursuant to a product that would be deemeda regulated short-term product if the agreement topurchase the short-term right was executed in this state.Such tax shall be collected on the last day of occupancywithin the county unless such consideration is applied tothe purchase of a timeshare estate. The occupancy ofan accommodation of a timeshare resort pursuant to atimeshare plan, a multisite timeshare plan, or anexchange transaction in an exchange program, asdefined in s. 721.05, by the owner of a timeshareinterest or such owner’s guest, which guest is not payingmonetary consideration to the owner or to a third partyfor the benefit of the owner, is not a privilege subject totaxation under this section. A membership or transac-tion fee paid by a timeshare owner that does not providethe timeshare owner with the right to occupy anyspecific timeshare unit but merely provides the time-share owner with the opportunity to exchange a time-share interest through an exchange program is aservice charge and not subject to taxation under thissection.2. Consideration paid for the purchase of a time-

share license in a timeshare plan, as defined in s.721.05, is rent subject to taxation under this section.(2) The tax provided for herein shall be in addition to

the total amount of the rental, shall be charged by thelessor or person receiving the rent in and by said rentalarrangement to the lessee or person paying the rental,and shall be due and payable at the time of the receipt ofsuch rental payment by the lessor or person, as definedin this chapter, who receives said rental or payment.The owner, lessor, or person receiving the rent shallremit the tax to the department at the times and in themanner hereinafter provided for dealers to remit taxesunder this chapter. The same duties imposed by thischapter upon dealers in tangible personal propertyrespecting the collection and remission of the tax; themaking of returns; the keeping of books, records, andaccounts; and the compliance with the rules andregulations of the department in the administration ofthis chapter shall apply to and be binding upon allpersons who manage or operate hotels, apartmenthouses, roominghouses, tourist and trailer camps, andthe rental of condominium units, and to all persons whocollect or receive such rents on behalf of such owner orlessor taxable under this chapter.(3) When rentals are received by way of property,

goods, wares, merchandise, services, or other things ofvalue, the tax shall be at the rate of 6 percent of thevalue of the property, goods, wares, merchandise,services, or other things of value.(4) The tax levied by this section shall not apply to,

be imposed upon, or collected from any person whoshall have entered into a bona fide written lease forlonger than 6 months in duration for continuousresidence at any one hotel, apartment house,

roominghouse, tourist or trailer camp, or condominium,or to any person who shall reside continuously longerthan 6 months at any one hotel, apartment house,roominghouse, tourist or trailer camp, or condominiumand shall have paid the tax levied by this section for 6months of residence in any one hotel, roominghouse,apartment house, tourist or trailer camp, or condomi-nium. Notwithstanding other provisions of this chapter,no tax shall be imposed upon rooms provided guestswhen there is no consideration involved between theguest and the public lodging establishment. Further, anyperson who, on the effective date of this act, has residedcontinuously for 6 months at any one hotel, apartmenthouse, roominghouse, tourist or trailer camp, or con-dominium, or, if less than 6 months, has paid the taximposed herein until he or she shall have residedcontinuously for 6 months, shall thereafter be exempt,so long as such person shall continuously reside at suchlocation. The Department of Revenue shall have thepower to reform the rental contract for the purposes ofthis chapter if the rental payments are collected in otherthan equal daily, weekly, or monthly amounts so as toreflect the actual consideration to be paid in the futurefor the right of occupancy during the first 6 months.(5) The tax imposed by this section shall constitute

a lien on the property of the lessee or rentee of anysleeping accommodations in the same manner as andshall be collectible as are liens authorized and imposedby ss. 713.68 and 713.69.(6) The Legislature finds that every person who

leases or rents parking or storage spaces for motorvehicles in parking lots or garages, including storagefacilities for towed vehicles, who leases or rents dockingor storage spaces for boats in boat docks or marinas, orwho leases or rents tie-down or storage space foraircraft at airports is engaging in a taxable privilege.(a) For the exercise of this privilege, a tax is hereby

levied at the rate of 6 percent on the total rental charged.(b) Charges for parking, docking, tie-down, or

storage arising from a lawful impoundment are notsubject to taxation under this subsection. As used in thisparagraph, the term “lawful impoundment” means thestoring of or having custody over an aircraft, boat, ormotor vehicle by, or at the direction of, a local, state, orfederal law enforcement agency which the owner or theowner’s representative is not authorized to enter upon,have access to, or remove without the consent of thelaw enforcement agency.(7)(a) Full-time students enrolled in an institution

offering postsecondary education and military person-nel currently on active duty who reside in the facilitiesdescribed in subsection (1) shall be exempt from the taximposed by this section. The department shall beempowered to determine what shall be deemed accep-table proof of full-time enrollment. The exemptioncontained in this subsection shall apply irrespective ofany other provisions of this section. The tax levied bythis section shall not apply to or be imposed upon orcollected on the basis of rentals to any person whoresides in any building or group of buildings intendedprimarily for lease or rent to persons as their permanentor principal place of residence.


2205

(b) It is the intent of the Legislature that thissubsection provide tax relief for persons who rent livingaccommodations rather than own their homes, while stillproviding a tax on the rental of lodging facilities thatprimarily serve transient guests.(c) The rental of facilities, as defined in s.

212.02(10)(f), which are intended primarily for rentalas a principal or permanent place of residence isexempt from the tax imposed by this chapter. Therental of such facilities that primarily serve transientguests is not exempt by this subsection. In the applica-tion of this law, or in making any determination againstthe exemption, the department shall consider the facilityas primarily serving transient guests unless the facilityowner makes a verified declaration on a form prescribedby the department that more than half of the total rentalunits available are occupied by tenants who have acontinuous residence in excess of 3 months. The ownerof a facility declared to be exempt by this paragraphmust make a determination of the taxable status of thefacility at the end of the owner’s accounting year usingany consecutive 3-month period at least one month ofwhich is in the accounting year. The owner must use aselected consecutive 3-month period during eachannual redetermination. In the event that an exemptfacility no longer qualifies for exemption by this para-graph, the owner must notify the department on a formprescribed by the department by the 20th day of the firstmonth of the owner’s next succeeding accounting yearthat the facility no longer qualifies for such exemption.The tax levied by this section shall apply to the rental offacilities that no longer qualify for exemption under thisparagraph beginning the first day of the owner’s nextsucceeding accounting year. The provisions of thisparagraph do not apply to mobile home lots regulatedunder chapter 723.(d) The rental of living accommodations in migrant

labor camps is not taxable under this section. “Migrantlabor camps” are defined as one or more buildings orstructures, tents, trailers, or vehicles, or any portionthereof, together with the land appertaining thereto,established, operated, or used as living quarters forseasonal, temporary, or migrant workers.

History.—s. 3, ch. 26319, 1949; s. 4, ch. 26871, 1951; ss. 2, 3, ch. 29883, 1955;ss. 2, 7, ch. 63-526; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 3, ch.68-27; s. 2, ch. 68-119; ss. 4, 5, ch. 69-222; s. 15, ch. 69-353; ss. 21, 35, ch. 69-106;s. 1, ch. 71-986; s. 2, ch. 79-359; s. 1, ch. 82-154; s. 70, ch. 83-217; s. 59, ch.85-342; s. 2, ch. 87-548; s. 1, ch. 89-362; s. 4, ch. 89-529; s. 7, ch. 94-353; s. 1492,ch. 95-147; s. 2, ch. 98-140; s. 3, ch. 2009-133; s. 2, ch. 2014-40.

212.0305 Convention development taxes; in-tent; administration; authorization; use of pro-ceeds.—(1) TITLE.—This section may be cited as the

“Convention Development Tax Act.”(2) LEGISLATIVE INTENT.—No convention devel-

opment tax on transient rentals shall be imposed by thegoverning body of any county unless specificallyauthorized herein. Any tax authorized pursuant to thissection shall be administered and collected exclusivelyas provided herein and may consist of one or morecomponent levies as enumerated in subsection (4). It isthe legislative intent that any authorization for impositionof a convention development tax shall be published inthe Florida Statutes as a paragraph of subsection (4),

irrespective of the duration of the levy. Each enactmentshall specify the types of local governments authorizedto levy a convention development tax; the rate or rateswhich may be imposed; the maximum length of time thetax may be imposed, if any; the procedure which mustbe followed to secure voter approval, if required; thepurpose for which the proceeds may be expended; andsuch other requirements as the Legislature may pro-vide. One of the principal purposes of the conventiondevelopment tax is to promote tourism and the use ofhotel facilities by facilitating the improvement andconstruction of convention centers. Any municipalityor county wherein the convention development tax islevied is specifically authorized to adopt and implementa convention center booking policy to apply to conven-tion centers owned or operated by a municipality orcounty which gives priority to bookings after July 1,1993, in accordance with the minimum number of hotelrooms to be utilized in connection with such conventioncenter bookings or in accordance with the impact ofsuch bookings on the convention development taxgenerated.(3) APPLICATION; ADMINISTRATION; PENAL-

TIES.—(a)1. The convention development tax on transient

rentals imposed by the governing body of any countyauthorized to so levy shall apply to the amount of anypayment made by any person to rent, lease, or use for aperiod of 6 months or less any living quarters oraccommodations in a hotel, apartment hotel, motel,resort motel, apartment, apartment motel, rooming-house, tourist or trailer camp, mobile home park,recreational vehicle park, condominium, or timeshareresort. When receipt of consideration is by way ofproperty other than money, the tax shall be levied andimposed on the fair market value of such nonmonetaryconsideration. Any payment made by a person to rent,lease, or use any living quarters or accommodationswhich are exempt from the tax imposed under s. 212.03shall likewise be exempt from any tax imposed underthis section.2.a. Tax shall be due on the consideration paid for

occupancy in the county pursuant to a regulated short-term product, as defined in s. 721.05, or occupancy inthe county pursuant to a product that would be deemeda regulated short-term product if the agreement topurchase the short-term right was executed in this state.Such tax shall be collected on the last day of occupancywithin the county unless such consideration is applied tothe purchase of a timeshare estate. The occupancy ofan accommodation of a timeshare resort pursuant to atimeshare plan, a multisite timeshare plan, or anexchange transaction in an exchange program, asdefined in s. 721.05, by the owner of a timeshareinterest or such owner’s guest, which guest is not payingmonetary consideration to the owner or to a third partyfor the benefit of the owner, is not a privilege subject totaxation under this section. A membership or transac-tion fee paid by a timeshare owner that does not providethe timeshare owner with the right to occupy anyspecific timeshare unit but merely provides the time-share owner with the opportunity to exchange a time-share interest through an exchange program is a


2206

service charge and not subject to taxation under thissection.b. Consideration paid for the purchase of a time-

share license in a timeshare plan, as defined in s.721.05, is rent subject to taxation under this section.(b) The tax shall be charged by the person receiving

the consideration for the lease or rental, and the taxshall be collected from the lessee, tenant, or customerat the time of payment of the consideration for suchlease or rental.(c) The person receiving the consideration for such

rental or lease shall receive, account for, and remit thetax to the department at the time and in the mannerprovided for persons who collect and remit taxes unders. 212.03. The same duties and privileges imposed bythis chapter upon dealers in tangible property respect-ing the collection and remission of tax; the making ofreturns; the keeping of books, records, and accounts;and compliance with the rules of the department in theadministration of this chapter apply to and are bindingupon all persons who are subject to the provisions of thissection. However, the department may authorize aquarterly return and payment when the tax remittedby the dealer for the preceding quarter did not exceed$25.(d) The department shall keep records showing the

amount of taxes collected, which records shall disclosethe taxes collected from each county in which a localgovernment resort tax is levied. These records shall besubject to the provisions of s. 213.053 and areconfidential and exempt from the provisions of s.119.07(1).(e) The collections received by the department from

the tax, less costs of administration, shall be paid andreturned monthly to the county which imposed the tax,for use by the county as provided in this section. Suchreceipts shall be placed in a specific trust fund or fundscreated by the county.(f) The department shall promulgate such rules and

shall prescribe and publish such forms as may benecessary to effectuate the purposes of this section.The department is authorized to establish audit proce-dures and to assess for delinquent taxes.(g) The estimated tax provisions contained in s.

212.11 do not apply to the administration of any taxlevied under this section.(h) Any person taxable under this section who,

either by himself or herself or through the person’sagents or employees, fails or refuses to charge andcollect the taxes herein provided from the person payingany rental or lease is, in addition to being personallyliable for the payment of the tax, guilty of a misdemea-nor of the first degree, punishable as provided in s.775.082 or s. 775.083.(i) No person shall advertise or hold out to the

public in any manner, directly or indirectly, that he or shewill absorb all or any part of the tax; that he or she willrelieve the person paying the rental of the payment of allor any part of the tax; or that the tax will not be added tothe rental or lease consideration or, if added, that the taxor any part thereof will be refunded or refused, eitherdirectly or indirectly, by any method whatsoever. Anyperson who willfully violates any provision of this

paragraph is guilty of a misdemeanor of the first degree,punishable as provided in s. 775.082 or s. 775.083.(j) The tax shall constitute a lien on the property of

the lessee, customer, or tenant in the same manner as,and shall be collectible as are, liens authorized andimposed by ss. 713.67, 713.68, and 713.69.(k) Any tax levied pursuant to this section shall be in

addition to any other tax imposed pursuant to thischapter and in addition to all other taxes and fees andthe consideration for the rental or lease.(l) The department shall administer the taxes levied

herein as increases in the rate of the tax authorized in s.125.0104. The department shall collect and enforce theprovisions of this section and s. 125.0104 in conjunctionwith each other in those counties authorized to levy thetaxes authorized herein. The department shall distributethe proceeds received from the taxes levied pursuant tothis section and s. 125.0104 in proportion to the rates ofthe taxes authorized to the appropriate trust funds asprovided by law. In the event of underpayment of thetotal amount due by a taxpayer pursuant to this sectionand s. 125.0104, the department shall distribute theamount received in proportion to the rates of the taxesauthorized to the appropriate trust funds as provided bylaw and the penalties and interest due on both of saidtaxes shall be applicable.(4) AUTHORIZATION TO LEVY; USE OF PRO-

CEEDS; OTHER REQUIREMENTS.—(a) Consolidated government levy for convention

development.—1. Each county that operates under a government

consolidated with that of one or more municipalities inthe county may impose, pursuant to an ordinanceenacted by the governing body of the county, a levyon the exercise within its boundaries of the taxableprivilege of leasing or letting transient rental accom-modations described in subsection (3) at the rate of 2percent of each dollar and major fraction of each dollarof the total consideration charged therefor. The pro-ceeds of this levy shall be known as the consolidatedcounty convention development tax.2. The county shall furnish to the department,

within 10 days after approval of the ordinance imposingthe levy, a copy of the ordinance. The effective date ofimposition of the levy must be the first day of any monththat is at least 60 days after enactment of the ordinance.3. All consolidated county convention development

moneys, including any interest accrued thereon, re-ceived by a county imposing the levy must be used inany of the following manners, although the utilizationauthorized in sub-subparagraph a. shall apply only tomunicipalities with a population of 10,000 or more:a. To promote and advertise tourism;b. To extend, enlarge, and improve existing pub-

licly owned convention centers in the county;c. To construct a multipurpose convention/coli-

seum/exhibition center or the maximum componentsthereof as funds permit in the county; andd. To acquire, construct, extend, enlarge, remodel,

repair, improve, or maintain one or more conventioncenters, stadiums, exhibition halls, arenas, coliseums,or auditoriums.


2207

4. For the purposes of completion of any projectunder this paragraph, tax revenues and interest accruedmay be used:a. As collateral, pledged, or hypothecated for

projects authorized by this paragraph, including bondsissued in connection therewith; orb. As a pledge or capital contribution in conjunction

with a partnership, joint venture, or other businessarrangement between the county and one or morebusiness entities for projects authorized by this para-graph.5.a. The county may designate or appoint an author-

ity to administer and disburse such proceeds and anyother related source of revenue. However, the annualbudget of the authority is subject to approval of thegoverning body of the county.b. Except as otherwise provided by law, one-half of

the proceeds of the tax which are collected within amunicipality the government of which is not consoli-dated with that of the county must, at the request of thegoverning body of the municipality, be remitted to themunicipality. The revenue remitted to a municipalityunder this sub-subparagraph may be used by themunicipality only for the purposes and in the mannerauthorized in this paragraph, but the municipality mayenter into an interlocal agreement with the county orwith any other municipality in the county to use suchrevenue to jointly finance any project authorized by thisparagraph. This sub-subparagraph does not apply tothe distribution to the county of any convention devel-opment tax revenues necessary to repay the principal ofor the interest on any bonds issued under sub-subpar-agraph 4.a. before May 29, 1984. Notwithstanding thissub-subparagraph, if the governing body of such amunicipality adopts a resolution stating that the munici-pality is unable to use such revenue for any purposeauthorized in this paragraph, the municipality may usethe revenue to acquire and develop municipal parks,lifeguard stations, or athletic fields.6. The consolidated county convention develop-

ment tax shall be in addition to any other levy imposedunder this section.7. Revenues collected and returned to the county

must be deposited in a convention development trustfund, which must be established by the county as acondition precedent to receipt of such funds.(b) Charter county levy for convention development.1. Each county, as defined in s. 125.011(1), may

impose, under an ordinance enacted by the governingbody of the county, a levy on the exercise within itsboundaries of the taxable privilege of leasing or lettingtransient rental accommodations described in subsec-tion (3) at the rate of 3 percent of the total considerationcharged therefor. The proceeds of this levy shall beknown as the charter county convention developmenttax.2. All charter county convention development

moneys, including any interest accrued thereon, re-ceived by a county imposing the levy shall be used asfollows:a. Two-thirds of the proceeds shall be used to

extend, enlarge, and improve the largest existingpublicly owned convention center in the county.

b. One-third of the proceeds shall be used toconstruct a new multipurpose convention/coliseum/exhibition center/stadium or the maximum componentsthereof as funds permit in the most populous munici-pality in the county.c. After the completion of any project under sub-

subparagraph a., the tax revenues and interest accruedunder sub-subparagraph a. may be used to acquire,construct, extend, enlarge, remodel, repair, improve,plan for, operate, manage, or maintain one or moreconvention centers, stadiums, exhibition halls, arenas,coliseums, auditoriums, or golf courses, and may beused to acquire and construct an intercity light railtransportation system as described in the Light RailTransit System Status Report to the Legislature datedApril 1988, which shall provide a means to transportpersons to and from the largest existing publicly ownedconvention center in the county and the hotels north ofthe convention center and to and from the downtownarea of the most populous municipality in the county asdetermined by the county.d. After completion of any project under sub-

subparagraph b., the tax revenues and interest accruedunder sub-subparagraph b. may be used, as deter-mined by the county, to operate an authority createdpursuant to subparagraph 4. or to acquire, construct,extend, enlarge, remodel, repair, improve, operate, ormaintain one or more convention centers, stadiums,exhibition halls, arenas, coliseums, auditoriums, golfcourses, or related buildings and parking facilities in themost populous municipality in the county.e. For the purposes of completion of any project

pursuant to this paragraph, tax revenues and interestaccrued may be used:(I) As collateral, pledged, or hypothecated for

projects authorized by this paragraph, including bondsissued in connection therewith; or(II) As a pledge or capital contribution in conjunction

with a partnership, joint venture, or other businessarrangement between a municipality and one or morebusiness entities for projects authorized by this para-graph.3. The governing body of each municipality in

which a municipal tourist tax is levied may adopt aresolution prohibiting imposition of the charter countyconvention development levy within such municipality. Ifthe governing body adopts such a resolution, theconvention development levy shall be imposed by thecounty in all other areas of the county except suchmunicipality. No funds collected pursuant to this para-graph may be expended in a municipality which hasadopted such a resolution.4.a. Before the county enacts an ordinance imposing

the levy, the county shall notify the governing body ofeach municipality in which projects are to be developedpursuant to sub-subparagraph 2.a., sub-subparagraph2.b., sub-subparagraph 2.c., or sub-subparagraph 2.d.As a condition precedent to receiving funding, thegoverning bodies of such municipalities shall designateor appoint an authority that shall have the sole power to:(I) Approve the concept, location, program, and

design of the facilities or improvements to be built inaccordance with this paragraph and to administer and


2208

disburse such proceeds and any other related source ofrevenue.(II) Appoint and dismiss the authority’s executive

director, general counsel, and any other consultantsretained by the authority. The governing body shall havethe right to approve or disapprove the initial appointmentof the authority’s executive director and general coun-sel.b. The members of each such authority shall serve

for a term of not less than 1 year and shall be appointedby the governing body of such municipality. The annualbudget of such authority shall be subject to approval ofthe governing body of the municipality. If the governingbody does not approve the budget, the authority shalluse as the authority’s budget the previous fiscal yearbudget.c. The authority, by resolution to be adopted from

time to time, may invest and reinvest the proceeds fromthe convention development tax and any other reven-ues generated by the authority in the same manner thatthe municipality in which the authority is located mayinvest surplus funds.5. The charter county convention development

levy shall be in addition to any other levy imposedpursuant to this section.6. A certified copy of the ordinance imposing the

levy shall be furnished by the county to the departmentwithin 10 days after approval of such ordinance. Theeffective date of imposition of the levy shall be the firstday of any month at least 60 days after enactment of theordinance.7. Revenues collected pursuant to this paragraph

shall be deposited in a convention development trustfund, which shall be established by the county as acondition precedent to receipt of such funds.(c) Special district levy for convention development.1. Each county which was chartered under Art. VIII

of the State Constitution and which on January 1, 1984,levied a tourist advertising ad valorem tax within aspecial taxing district in that county may impose,pursuant to an ordinance enacted by the governingbody of the county, a levy within the boundaries of suchspecial taxing district on the exercise of the taxableprivilege of leasing or letting transient rental accom-modations described in subsection (3) at a rate of up to3 percent of each dollar and major fraction of each dollarof the total consideration charged therefor. The pro-ceeds of this levy shall be known as the special districtconvention development tax.2. The county shall designate or appoint an

authority to administer and disburse the proceeds ofsuch levy and any revenue related to the levy authorizedby this paragraph. The members of such authority shallbe selected from persons involved in the tourism andlodging industries doing business within such specialdistrict. Not less than a majority of the members shall beselected from persons doing business in the lodgingindustry. Members shall serve at the pleasure of thegoverning body of such county and shall serve withoutcompensation. The annual budget of such authorityshall be subject to approval of the governing body of thecounty. The authority shall consist of 11 members, whoshall annually select a chair from among their members.

3. The county shall have no power to levy andimpose the tourist advertising ad valorem tax in suchdistrict on or after January 1 of the year following thedate of the adoption of the levy authorized in thisparagraph. All special district convention developmentmoneys, including any interest accrued thereon, re-ceived by a county imposing the special district con-vention development levy shall be used for the followingpurposes only:a. To promote and advertise tourism;b. To fund convention bureaus, tourist bureaus,

tourist information centers, and news bureaus.4. The special district convention development tax

shall be in addition to any other levy imposed pursuantto this section.5. A certified copy of the ordinance imposing the

levy shall be furnished by the county to the departmentwithin 10 days after approval of such ordinance. Theeffective date of the levy shall be the first day of anymonth at least 60 days after enactment of the ordinance.6. Revenues collected and returned to the county

shall be deposited in a convention development trustfund, which shall be established by the county as acondition precedent to receipt of such funds.(d) Special levy for convention development.—1. Each county which was chartered under Art. VIII

of the State Constitution and which on January 1, 1984,levied a tourist advertising ad valorem tax within aspecial taxing district in that county may impose,pursuant to an ordinance enacted by the governingbody of the county, a levy outside the boundaries ofsuch special taxing district and to the southeast of StateRoad 415, on the exercise of the taxable privilege ofleasing or letting transient rental accommodationsdescribed in subsection (3), at a rate of up to 3 percentof each dollar and major fraction of each dollar of thetotal consideration charged therefor. The proceeds ofthis levy shall be known as the special conventiondevelopment tax.2. The county shall designate or appoint an

authority to administer and disburse the proceeds ofsuch levy and any revenue related to the levy authorizedby this paragraph. The members of the authority shallbe selected from persons doing business within the areain which the tax is levied. Not less than three of themembers shall be selected from persons doing busi-ness in the lodging industry. Members shall serve at thepleasure of the governing body of the county and shallserve without compensation. The annual budget of theauthority shall be subject to approval of the governingbody of the county. The authority shall consist of sevenmembers, who shall annually select a chair from amongtheir members.3. All special convention development moneys,

including any interest accrued thereon, received by acounty imposing the special convention developmentlevy shall be used for the following purposes only:a. To promote and advertise tourism;b. To fund convention bureaus, tourist bureaus,

tourist information centers, and news bureaus.4. The special convention development tax shall be

in addition to any other levy imposed pursuant to thissection.


2209

5. A certified copy of the ordinance imposing thelevy shall be furnished by the county to the departmentwithin 10 days after approval of the ordinance. Theeffective date of the levy shall be the first day of anymonth at least 60 days after enactment of the ordinance.6. Revenues collected and returned to the county

shall be deposited in a separate convention develop-ment trust fund, which shall be established by thecounty as a condition precedent to receipt of such funds.(e) Subcounty levy for convention development.—1. Each county which was chartered under Art. VIII

of the State Constitution and which on January 1, 1984,levied a tourist advertising ad valorem tax within aspecial taxing district in that county may impose,pursuant to an ordinance enacted by the governingbody of the county, a levy outside the boundaries ofsuch special taxing district and to the northwest of StateRoad 415, on the exercise of the taxable privilege ofleasing or letting transient rental accommodationsdescribed in subsection (3), at a rate of up to 3 percentof each dollar and major fraction of each dollar of thetotal consideration charged therefor. The proceeds ofthis levy shall be known as the subcounty conventiondevelopment tax.2. The county shall designate or appoint an

authority to administer and disburse the proceeds ofsuch levy and any revenue related to the levy authorizedby this paragraph. The members of the authority shallbe selected from persons doing business within the areain which the tax is levied. Not less than three of themembers shall be selected from persons doing busi-ness in the lodging industry. Members shall serve at thepleasure of the governing body of the county and shallserve without compensation. The annual budget of theauthority shall be subject to approval of the governingbody of the county. The authority shall consist of sevenmembers, who shall annually select a chair from amongtheir members.3. All subcounty convention development moneys,

including any interest accrued thereon, received by acounty imposing the subcounty convention develop-ment levy shall be used for the following purposes only:a. To promote and advertise tourism;b. To fund convention bureaus, tourist bureaus,

tourist information centers, and news bureaus.4. The subcounty convention development tax

shall be in addition to any other levy imposed pursuantto this section.5. A certified copy of the ordinance imposing the

levy shall be furnished by the county to the departmentwithin 10 days after approval of the ordinance. Theeffective date of the levy shall be the first day of anymonth at least 60 days after enactment of the ordinance.6. Revenues collected and returned to the county

shall be deposited in a separate convention develop-ment trust fund, which shall be established by thecounty as a condition precedent to receipt of such funds.(5) LOCAL ADMINISTRATION OF TAX.—(a) A county levying a tax under the provisions of

this section may be exempt from the requirements ofthis section that the tax collected be remitted to theDepartment of Revenue before being returned to thecounty and that such tax be administered according to

the provisions of this chapter, if the county adopts anordinance providing for the collection and administrationof the tax on a local basis.(b) The ordinance shall include provision for, but

need not be limited to:1. Initial collection of the tax to be made in the

same manner as the tax imposed under this chapter.2. Designation of the local official to whom the tax

shall be remitted and that official’s powers and dutieswith respect thereto. Tax revenues may be used only inaccordance with the provisions of this section.3. Requirements respecting the keeping of appro-

priate books, records, and accounts by those respon-sible for collecting and administering the tax.4. Payment of a dealer’s credit as required under

this chapter.5. A portion of the tax collected may be retained by

the county for costs of administration, but such portionshall not exceed 2 percent of collections.(c) A county adopting an ordinance providing for the

collection and administration of the tax on a local basisshall also adopt an ordinance electing either to assumeall responsibility for auditing the records and accounts ofdealers, and assessing, collecting, and enforcing pay-ments of delinquent taxes, or to delegate such authorityto the Department of Revenue. If the county elects toassume such responsibility, it shall be bound by therules promulgated by the Department of Revenuepursuant to paragraph (3)(f), as well as those rulespertaining to the sales and use tax on transient rentalsimposed by s. 212.03. The county may use any powergranted in this chapter to the department to determinethe amount of tax, penalties, and interest to be paid byeach dealer and to enforce payment of such tax,penalties, and interest. The county may use a certifiedpublic accountant licensed in this state in the adminis-tration of its statutory duties and responsibilities. Suchcertified public accountants are bound by the sameconfidentiality requirements and subject to the samepenalties as the county under s. 213.053. If the countydelegates such authority to the department, the depart-ment shall distribute any collections so received, lesscosts of administration, to the county. The amountdeducted for costs of administration by the departmentshall be used only for those costs which are solely anddirectly attributable to auditing, assessing, collecting,processing, and enforcing payments of delinquent taxesauthorized in this section. If a county elects to delegatesuch authority to the department, the department shallaudit only those businesses in the county that it auditspursuant to this chapter.

History.—s. 1, ch. 83-356; ss. 2, 4, ch. 84-67; s. 70, ch. 86-152; s. 82, ch. 87-6;s. 11, ch. 87-99; s. 51, ch. 87-101; s. 1, ch. 87-258; s. 30, ch. 88-119; s. 1, ch.88-401; s. 32, ch. 89-356; s. 30, ch. 90-132; s. 2, ch. 90-349; s. 47, ch. 90-360; s. 85,ch. 91-45; s. 25, ch. 91-112; s. 1, ch. 91-155; s. 238, ch. 91-224; s. 8, ch. 93-286; s.3, ch. 94-351; s. 1493, ch. 95-147; s. 1, ch. 95-290; ss. 1, 47, ch. 96-397; s. 61, ch.96-406; s. 18, ch. 97-99; s. 9, ch. 2000-210; ss. 7, 11, ch. 2000-312; s. 1, ch.2005-96; s. 12, ch. 2005-280; s. 4, ch. 2009-133.

212.03055 Super majority vote required for levyat rate in excess of 2 percent under ch. 95-290.—Aspecial taxing district may not levy a tax under chapter95-290, Laws of Florida, at a rate in excess of 2 percentunless the levy of such tax is approved by a supermajority (a majority plus one) vote of the members of the


2210

governing body of the county in which the special taxingdistrict is located.

History.—s. 2, ch. 95-290.

212.0306 Local option food and beverage tax;procedure for levying; authorized uses; adminis-tration.—(1) Any county, as defined in s. 125.011(1), may

impose the following additional taxes, by ordinanceadopted by a majority vote of the governing body:(a) At the rate of 2 percent on the sale of food,

beverages, or alcoholic beverages in hotels and motelsonly.(b) At the rate of 1 percent on the sale of food,

beverages, or alcoholic beverages in establishmentsthat are licensed by the state to sell alcoholic beveragesfor consumption on the premises, except for hotels andmotels; however, the tax shall not apply to any alcoholicbeverage sold by the package for off-premises con-sumption.(2)(a)1. The sales in any establishment licensed by

the state to sell alcoholic beverages for consumption onthe premises, except for hotels and motels, that hadgross annual revenues of $400,000 or less in theprevious calendar year, are exempt from the taxauthorized by paragraph (1)(b).2. For purposes of determining qualification for this

exemption, each such establishment must determinethe annual gross revenues of the business at the end ofeach calendar year. If an establishment’s exemptionstatus changes, the establishment must cease or begincollection of the tax effective the following February 1, inaccordance with its new exemption status. An establish-ment must notify the tax collector of the county levyingthe tax of such change in writing no later than 20 daysafter the end of the calendar year.3. Each newly opened establishment must collect

the tax authorized by paragraph (1)(b) for 45 dayscommencing with its first day of business. After suchtime a newly opened business may cease collecting thetax if its projected gross annual revenues are $400,000or less. Projected gross annual revenues shall bedetermined by dividing gross revenues for the first 45days by 45, and multiplying the resulting quotient by365. Newly opened businesses which cease collectingthe tax must notify the tax collector of the county levyingthe tax within 20 days after the last day the tax iscollected. A newly opened establishment which hasbeen in business for less than 45 days as of the end ofits first calendar year is exempt from the provisions ofsubparagraph 2. for that calendar year.(b) Sales in any veterans’ organization are exempt

from the tax authorized by paragraph (1)(b).(c) All transactions that are exempt from the state

sales tax are exempt from the taxes authorized bysubsection (1).(d) Sales in cities or towns presently imposing a

municipal resort tax as authorized by chapter 67-930,Laws of Florida, are exempt from the taxes authorizedby subsection (1).(3)(a) The proceeds of the tax authorized by para-

graph (1)(a) shall be allocated by the county to acountywide convention and visitors bureau which, by

interlocal agreement and contract with the county, hasbeen given the primary responsibility for promoting thecounty and its constituent cities as a destination site forconventions, trade shows, and pleasure travel, to beused for purposes provided in s. 125.0104(5)(a)2. or 3.,1992 Supplement to the Florida Statutes 1991. If thecounty is not or is no longer a party to such an interlocalagreement and contract with a countywide conventionand visitors bureau, the county shall allocate theproceeds of such tax for the purposes described in s.125.0104(5)(a)2. or 3., 1992 Supplement to the FloridaStatutes 1991.

1(b) For the first 12 months, the proceeds from thetax authorized by paragraph (1)(b) shall be used by thecounty to assist persons who have become, or areabout to become, homeless. These funds shall be madeavailable for emergency homeless shelters, food,clothing, medical care, counseling, alcohol and drugabuse treatment, mental health treatment, employmentand training, education, and housing. Thereafter, notless than 15 percent of these funds shall be madeavailable for construction and operation of domesticviolence centers, and the remainder shall be used forthe other purposes set forth in this paragraph. Inaddition, the proceeds of the tax and the interestaccrued on those proceeds may be used as collateral,pledged, or hypothecated for projects authorized by thisparagraph, including bonds issued in connection there-with. Prior to enactment of the ordinance levying andimposing the tax provided for by paragraph (1)(b), thecounty shall appoint a representative task force includ-ing, but not limited to, service providers, homelesspersons’ advocates, and impacted jurisdictions to pre-pare and submit to the governing board of the county forits approval a plan for addressing the needs of personswho have become, or are about to become, homeless.The governing board of the county shall adopt thiscountywide plan for addressing homeless needs as partof the ordinance levying the tax.(c) The county and each municipality in that county

shall continue to contribute each year at least 85percent of aggregate expenditures from the respectivecounty or municipal general fund budget for county-operated or municipally operated homeless shelterservices at or above the average level of suchexpenditures in the 2 fiscal years preceding the dateof levying this tax.(4) A certified copy of the ordinance that authorizes

the imposition of a tax authorized by this section shall befurnished by the county to the Department of Revenuewithin 10 days after the adoption of the ordinance.(5) A tax authorized by this section may take effect

on the first day of any month, but may not take effectuntil at least 60 days after the adoption of the ordinancelevying the tax.(6) Any county levying a tax authorized by this

section must locally administer the tax using the powersand duties enumerated for local administration of thetourist development tax by s. 125.0104, 1992 Supple-ment to the Florida Statutes 1991. The county’sordinance shall also provide for brackets applicable totaxable transactions.


2211

(7) Each county shall also appoint an oversightboard including, but not limited to, service providers,domestic violence victim advocates, members of thejudiciary, concerned citizens, a victim of domesticviolence, and impacted jurisdictions to prepare andsubmit to the governing board of the county for itsapproval a plan for disbursing the funds made availablefor the construction and operation of domestic violencecenters. Each member of the county’s governing boardshall appoint a member, and the county manager shallappoint two members, to the oversight board.

History.—s. 2, ch. 89-362; s. 4, ch. 93-233; ss. 1, 2, ch. 94-351; ss. 71, 72, ch.94-353.

1Note.—As amended by s. 71, ch. 94-353. Paragraph (b) was also amended by s.1, ch. 94-351. The ch. 94-353 version is published here as the last expression oflegislative will. Paragraph (b), as amended by s. 1, ch. 94-351, reads:

(b) For the first 12 months, the proceeds from the tax authorized by paragraph(1)(b) shall be used by the county to assist persons who have become, or are aboutto become, homeless. These funds shall be made available for emergencyhomeless shelters, food, clothing, medical care, counseling, alcohol and drugabuse treatment, mental health treatment, employment and training, education, andhousing. Thereafter, not less than 15 percent of these funds shall be made availablefor construction and operation of domestic violence centers, and the remainder shallbe used for the other purposes set forth in this paragraph. In addition, the proceedsof the tax and interest accrued may be used as collateral, pledged or hypothecated,for any projects authorized by this paragraph, including bonds issued in connectiontherewith. Prior to enactment of the ordinance levying and imposing the tax providedfor by paragraph (1)(b), the county shall appoint a representative task forceincluding, but not limited to, service providers, homeless advocates, and impactedjurisdictions to prepare and submit to the governing board of the county for itsapproval a plan for addressing the needs of persons who have become, or are aboutto become, homeless. The governing board of the county shall adopt thiscountywide plan for addressing homeless needs as part of the ordinance levyingthe tax.

Note.—Former s. 125.0104(3)(n).

212.031 Tax on rental or license fee for use ofreal property.—(1)(a) It is declared to be the legislative intent that

every person is exercising a taxable privilege whoengages in the business of renting, leasing, letting, orgranting a license for the use of any real property unlesssuch property is:1. Assessed as agricultural property under s.

193.461.2. Used exclusively as dwelling units.3. Property subject to tax on parking, docking, or

storage spaces under s. 212.03(6).4. Recreational property or the common elements

of a condominium when subject to a lease between thedeveloper or owner thereof and the condominiumassociation in its own right or as agent for the ownersof individual condominium units or the owners ofindividual condominium units. However, only the leasepayments on such property shall be exempt from the taximposed by this chapter, and any other use made by theowner or the condominium association shall be fullytaxable under this chapter.5. A public or private street or right-of-way and

poles, conduits, fixtures, and similar improvementslocated on such streets or rights-of-way, occupied orused by a utility or provider of communications services,as defined by s. 202.11, for utility or communications ortelevision purposes. For purposes of this subparagraph,the term “utility” means any person providing utilityservices as defined in s. 203.012. This exception alsoapplies to property, wherever located, on which thefollowing are placed: towers, antennas, cables, acces-sory structures, or equipment, not including switchingequipment, used in the provision of mobile communica-tions services as defined in s. 202.11. For purposes of

this chapter, towers used in the provision of mobilecommunications services, as defined in s. 202.11, areconsidered to be fixtures.6. A public street or road which is used for

transportation purposes.7. Property used at an airport exclusively for the

purpose of aircraft landing or aircraft taxiing or propertyused by an airline for the purpose of loading orunloading passengers or property onto or from aircraftor for fueling aircraft.8.a. Property used at a port authority, as defined in s.

315.02(2), exclusively for the purpose of oceangoingvessels or tugs docking, or such vessels mooring onproperty used by a port authority for the purpose ofloading or unloading passengers or cargo onto or fromsuch a vessel, or property used at a port authority forfueling such vessels, or to the extent that the amountpaid for the use of any property at the port is based onthe charge for the amount of tonnage actually importedor exported through the port by a tenant.b. The amount charged for the use of any property

at the port in excess of the amount charged for tonnageactually imported or exported shall remain subject to taxexcept as provided in sub-subparagraph a.9. Property used as an integral part of the perfor-

mance of qualified production services. As used in thissubparagraph, the term “qualified production services”means any activity or service performed directly inconnection with the production of a qualified motionpicture, as defined in s. 212.06(1)(b), and includes:a. Photography, sound and recording, casting,

location managing and scouting, shooting, creation ofspecial and optical effects, animation, adaptation (lan-guage, media, electronic, or otherwise), technologicalmodifications, computer graphics, set and stage support(such as electricians, lighting designers and operators,greensmen, prop managers and assistants, and grips),wardrobe (design, preparation, and management), hairand makeup (design, production, and application),performing (such as acting, dancing, and playing),designing and executing stunts, coaching, consulting,writing, scoring, composing, choreographing, scriptsupervising, directing, producing, transmitting dailies,dubbing, mixing, editing, cutting, looping, printing,processing, duplicating, storing, and distributing;b. The design, planning, engineering, construction,

alteration, repair, and maintenance of real or personalproperty including stages, sets, props, models, paint-ings, and facilities principally required for the perfor-mance of those services listed in sub-subparagraph a.;andc. Property management services directly related

to property used in connection with the servicesdescribed in sub-subparagraphs a. and b.

This exemption will inure to the taxpayer upon pre-sentation of the certificate of exemption issued to thetaxpayer under the provisions of s. 288.1258.10. Leased, subleased, licensed, or rented to a

person providing food and drink concessionaire ser-vices within the premises of a convention hall, exhibitionhall, auditorium, stadium, theater, arena, civic center,performing arts center, publicly owned recreational


2212

facility, or any business operated under a permit issuedpursuant to chapter 550. A person providing retailconcessionaire services involving the sale of food anddrink or other tangible personal property within thepremises of an airport shall be subject to tax on therental of real property used for that purpose, but shallnot be subject to the tax on any license to use theproperty. For purposes of this subparagraph, the term“sale” shall not include the leasing of tangible personalproperty.11. Property occupied pursuant to an instrument

calling for payments which the department has de-clared, in a Technical Assistance Advisement issued onor before March 15, 1993, to be nontaxable pursuant torule 12A-1.070(19)(c), Florida Administrative Code;provided that this subparagraph shall only apply toproperty occupied by the same person before and afterthe execution of the subject instrument and only to thosepayments made pursuant to such instrument, exclusiveof renewals and extensions thereof occurring afterMarch 15, 1993.12. Property used or occupied predominantly for

space flight business purposes. As used in this sub-paragraph, “space flight business” means the manu-facturing, processing, or assembly of a space facility,space propulsion system, space vehicle, satellite, orstation of any kind possessing the capacity for spaceflight, as defined by s. 212.02(23), or componentsthereof, and also means the following activities support-ing space flight: vehicle launch activities, flight opera-tions, ground control or ground support, and all admin-istrative activities directly related thereto. Property shallbe deemed to be used or occupied predominantly forspace flight business purposes if more than 50 percentof the property, or improvements thereon, is used forone or more space flight business purposes. Posses-sion by a landlord, lessor, or licensor of a signed writtenstatement from the tenant, lessee, or licensee claimingthe exemption shall relieve the landlord, lessor, orlicensor from the responsibility of collecting the tax,and the department shall look solely to the tenant,lessee, or licensee for recovery of such tax if itdetermines that the exemption was not applicable.13. Rented, leased, subleased, or licensed to a

person providing telecommunications, data systemsmanagement, or Internet services at a publicly orprivately owned convention hall, civic center, or meetingspace at a public lodging establishment as defined in s.509.013. This subparagraph applies only to that portionof the rental, lease, or license payment that is basedupon a percentage of sales, revenue sharing, or royaltypayments and not based upon a fixed price. Thissubparagraph is intended to be clarifying and remedialin nature and shall apply retroactively. This subpara-graph does not provide a basis for an assessment ofany tax not paid, or create a right to a refund of any taxpaid, pursuant to this section before July 1, 2010.(b) When a lease involves multiple use of real

property wherein a part of the real property is subjectto the tax herein, and a part of the property would beexcluded from the tax under subparagraph (a)1.,subparagraph (a)2., subparagraph (a)3., or subpara-graph (a)5., the department shall determine, from the

lease or license and such other information as may beavailable, that portion of the total rental charge which isexempt from the tax imposed by this section. Theportion of the premises leased or rented by a for-profitentity providing a residential facility for the aged will beexempt on the basis of a pro rata portion calculated bycombining the square footage of the areas used forresidential units by the aged and for the care of suchresidents and dividing the resultant sum by the totalsquare footage of the rented premises. For purposes ofthis section, the term “residential facility for the aged”means a facility that is licensed or certified in whole or inpart under chapter 400, chapter 429, or chapter 651; orthat provides residences to the elderly and is financedby a mortgage or loan made or insured by the UnitedStates Department of Housing and Urban Developmentunder s. 202, s. 202 with a s. 8 subsidy, s. 221(d)(3) or(4), s. 232, or s. 236 of the National Housing Act; orother such similar facility that provides residencesprimarily for the elderly.(c) For the exercise of such privilege, a tax is levied

in an amount equal to 6 percent of and on the total rentor license fee charged for such real property by theperson charging or collecting the rental or license fee.The total rent or license fee charged for such realproperty shall include payments for the granting of aprivilege to use or occupy real property for any purposeand shall include base rent, percentage rents, or similarcharges. Such charges shall be included in the total rentor license fee subject to tax under this section whetheror not they can be attributed to the ability of the lessor’sor licensor’s property as used or operated to attractcustomers. Payments for intrinsically valuable personalproperty such as franchises, trademarks, servicemarks, logos, or patents are not subject to tax underthis section. In the case of a contractual arrangementthat provides for both payments taxable as total rent orlicense fee and payments not subject to tax, the tax shallbe based on a reasonable allocation of such paymentsand shall not apply to that portion which is for thenontaxable payments.(d) When the rental or license fee of any such real

property is paid by way of property, goods, wares,merchandise, services, or other thing of value, the taxshall be at the rate of 6 percent of the value of theproperty, goods, wares, merchandise, services, or otherthing of value.(2)(a) The tenant or person actually occupying,

using, or entitled to the use of any property fromwhich the rental or license fee is subject to taxationunder this section shall pay the tax to his or herimmediate landlord or other person granting the rightto such tenant or person to occupy or use such realproperty.(b) It is the further intent of this Legislature that only

one tax be collected on the rental or license fee payablefor the occupancy or use of any such property, that thetax so collected shall not be pyramided by a progressionof transactions, and that the amount of the tax due thestate shall not be decreased by any such progression oftransactions.(3) The tax imposed by this section shall be in

addition to the total amount of the rental or license fee,


2213

shall be charged by the lessor or person receiving therent or payment in and by a rental or license feearrangement with the lessee or person paying the rentalor license fee, and shall be due and payable at the timeof the receipt of such rental or license fee payment bythe lessor or other person who receives the rental orpayment. Notwithstanding any other provision of thischapter, the tax imposed by this section on the rental,lease, or license for the use of a convention hall,exhibition hall, auditorium, stadium, theater, arena,civic center, performing arts center, or publicly ownedrecreational facility to hold an event of not more than 7consecutive days’ duration shall be collected at the timeof the payment for that rental, lease, or license but is notdue and payable to the department until the first day ofthe month following the last day that the event for whichthe payment is made is actually held, and becomesdelinquent on the 21st day of that month. The owner,lessor, or person receiving the rent or license fee shallremit the tax to the department at the times and in themanner hereinafter provided for dealers to remit taxesunder this chapter. The same duties imposed by thischapter upon dealers in tangible personal propertyrespecting the collection and remission of the tax; themaking of returns; the keeping of books, records, andaccounts; and the compliance with the rules andregulations of the department in the administration ofthis chapter shall apply to and be binding upon allpersons who manage any leases or operate realproperty, hotels, apartment houses, roominghouses,or tourist and trailer camps and all persons who collector receive rents or license fees taxable under thischapter on behalf of owners or lessors.(4) The tax imposed by this section shall constitute

a lien on the property of the lessee or licensee of anyreal estate in the same manner as, and shall becollectible as are, liens authorized and imposed by ss.713.68 and 713.69.(5) When space is subleased to a convention or

industry trade show in a convention hall, exhibition hall,or auditorium, whether publicly or privately owned, thesponsor who holds the prime lease is subject to tax onthe prime lease and the sublease is exempt.(6) The lease or rental of land or a hall or other

facilities by a fair association subject to the provisions ofchapter 616 to a show promoter or prime operator of acarnival or midway attraction is exempt from the taximposed by this section; however, the sublease of landor a hall or other facilities by the show promoter or primeoperator is not exempt from the provisions of thissection.(7) Utility charges subject to sales tax which are

paid by a tenant to the lessor and which are part of apayment for the privilege or right to use or occupy realproperty are exempt from tax if the lessor has paid salestax on the purchase of such utilities and the chargesbilled by the lessor to the tenant are separately statedand at the same or a lower price than those paid by thelessor.(8) Charges by lessors to a lessee to cancel or

terminate a lease agreement are presumed taxable ifthe lessor records such charges as rental income in itsbooks and records. This presumption can be overcome

by the provision of sufficient documentation by eitherthe lessor or the lessee that such charges were otherthan for the rental of real property.(9) The rental, lease, sublease, or license for the

use of a skybox, luxury box, or other box seats for useduring a high school or college football game is exemptfrom the tax imposed by this section when the charge forsuch rental, lease, sublease, or license is imposed by anonprofit sponsoring organization which is qualified asnonprofit pursuant to s. 501(c)(3) of the InternalRevenue Code.

History.—s. 6, ch. 69-222; ss. 21, 35, ch. 69-106; s. 3, ch. 71-986; s. 2, ch.77-194; s. 1, ch. 78-107; s. 95, ch. 79-400; s. 2, ch. 82-154; s. 1, ch. 82-207; s. 71,ch. 83-217; s. 4, ch. 83-297; s. 2, ch. 85-310; s. 66, ch. 86-152; ss. 2, 8, ch. 86-166;ss. 8, 25, ch. 87-6; s. 10, ch. 87-101; ss. 3, 4, ch. 87-548; s. 92, ch. 90-132; s. 57, ch.92-348; s. 4, ch. 93-86; s. 1108, ch. 95-147; s. 2, ch. 95-391; s. 20, ch. 96-397; s. 4,ch. 97-221; s. 3, ch. 98-140; s. 1, ch. 99-238; s. 1, ch. 99-270; s. 1, ch. 99-363; s. 2,ch. 2000-182; s. 1, ch. 2000-183; s. 53, ch. 2000-260; ss. 1, 3, ch. 2000-345; ss. 26,27, ch. 2001-140; s. 55, ch. 2002-218; ss. 1, 2, ch. 2006-101; s. 10, ch. 2006-197; s.3, ch. 2010-4; s. 5, ch. 2010-147.

212.04 Admissions tax; rate, procedure, enfor-cement.—(1)(a) It is hereby declared to be the legislative intent

that every person is exercising a taxable privilege whosells or receives anything of value by way of admis-sions.(b) For the exercise of such privilege, a tax is levied

at the rate of 6 percent of sales price, or the actual valuereceived from such admissions, which 6 percent shallbe added to and collected with all such admissions fromthe purchaser thereof, and such tax shall be paid for theexercise of the privilege as defined in the precedingparagraph. Each ticket must show on its face the actualsales price of the admission, or each dealer selling theadmission must prominently display at the box office orother place where the admission charge is made anotice disclosing the price of the admission, and the taxshall be computed and collected on the basis of theactual price of the admission charged by the dealer. Thesale price or actual value of admission shall, for thepurpose of this chapter, be that price remaining afterdeduction of federal taxes and state or locally imposedor authorized seat surcharges, taxes, or fees, if any,imposed upon such admission. The sale price or actualvalue does not include separately stated ticket servicecharges that are imposed by a facility ticket office or aticketing service and added to a separately stated,established ticket price. The rate of tax on eachadmission shall be according to the brackets estab-lished by s. 212.12(9).(c) The provisions of this chapter that authorize a

tax-exempt sale for resale do not apply to sales ofadmissions. However, if a purchaser of an admissionsubsequently resells the admission for more than theamount paid, the purchaser shall collect tax on the fullsales price and may take credit for the amount of taxpreviously paid. If the purchaser of the admissionsubsequently resells it for an amount equal to or lessthan the amount paid, the purchaser shall not collectany additional tax, nor shall the purchaser be allowed totake credit for the amount of tax previously paid.(d) No additional tax is due on components incor-

porated as part of a package sold by a travel agent if thepackage includes two or more components such asadmissions, transient rentals, transportation, or meals;


2214

if all of the components were purchased by the travelagent from other parties and any sales tax due on suchpurchases was paid; and if there is no separate item-ization of the admission, transient rental, transportation,meal, or other components in the sales price of thepackage. This paragraph does not apply if the actualprice charged for a component by the dealer to a travelagent is less than the price charged to unrelated partiesunder normal industry practices and the dealer and thetravel agent are members of the same controlled groupof corporations for federal income tax purposes.(2)(a) A tax may not be levied on:1. Admissions to athletic or other events sponsored

by elementary schools, junior high schools, middleschools, high schools, community colleges, public orprivate colleges and universities, deaf and blindschools, facilities of the youth services programs ofthe Department of Children and Families, and statecorrectional institutions if only student, faculty, or inmatetalent is used. However, this exemption does not applyto admission to athletic events sponsored by a stateuniversity, and the proceeds of the tax collected on suchadmissions shall be retained and used by each institu-tion to support women’s athletics as provided in s.1006.71(2)(c).2. Dues, membership fees, and admission charges

imposed by not-for-profit sponsoring organizations. Toreceive this exemption, the sponsoring organizationmust qualify as a not-for-profit entity under s. 501(c)(3)of the Internal Revenue Code of 1954, as amended.3. Admission charges to an event sponsored by a

governmental entity, sports authority, or sports commis-sion if held in a convention hall, exhibition hall,auditorium, stadium, theater, arena, civic center, per-forming arts center, or publicly owned recreationalfacility and if 100 percent of the risk of success orfailure lies with the sponsor of the event and 100 percentof the funds at risk for the event belong to the sponsor,and student or faculty talent is not exclusively used. Asused in this subparagraph, the terms “sports authority”and “sports commission” mean a nonprofit organizationthat is exempt from federal income tax under s.501(c)(3) of the Internal Revenue Code and thatcontracts with a county or municipal government forthe purpose of promoting and attracting sports-tourismevents to the community with which it contracts.4. An admission paid by a student, or on the

student’s behalf, to any required place of sport orrecreation if the student’s participation in the sport orrecreational activity is required as a part of a program oractivity sponsored by, and under the jurisdiction of, thestudent’s educational institution if his or her attendanceis as a participant and not as a spectator.5. Admissions to the National Football League

championship game or Pro Bowl; admissions to anysemifinal game or championship game of a nationalcollegiate tournament; admissions to a Major LeagueBaseball, Major League Soccer, National BasketballAssociation, or National Hockey League all-star game;admissions to the Major League Baseball Home RunDerby held before the Major League Baseball All-StarGame; or admissions to National Basketball Associationall-star events produced by the National Basketball

Association and held at a facility such as an arena,convention center, or municipal facility.6. A participation fee or sponsorship fee imposed

by a governmental entity as described in s. 212.08(6) foran athletic or recreational program if the governmentalentity by itself, or in conjunction with an organizationexempt under s. 501(c)(3) of the Internal Revenue Codeof 1954, as amended, sponsors, administers, plans,supervises, directs, and controls the athletic or recrea-tional program.7. Admissions to live theater, live opera, or live

ballet productions in this state which are sponsored byan organization that has received a determination fromthe Internal Revenue Service that the organization isexempt from federal income tax under s. 501(c)(3) of theInternal Revenue Code of 1954, as amended, if theorganization actively participates in planning and con-ducting the event, is responsible for the safety andsuccess of the event, is organized for the purpose ofsponsoring live theater, live opera, or live balletproductions in this state, has more than 10,000subscribing members and has among the statedpurposes in its charter the promotion of arts educationin the communities it serves, and will receive at least 20percent of the net profits, if any, of the events theorganization sponsors and will bear the risk of at least20 percent of the losses, if any, from the events itsponsors if the organization employs other persons asagents to provide services in connection with a spon-sored event. Before March 1 of each year, suchorganization may apply to the department for a certifi-cate of exemption for admissions to such eventssponsored in this state by the organization during theimmediately following state fiscal year. The applicationmust state the total dollar amount of admissionsreceipts collected by the organization or its agentsfrom such events in this state sponsored by theorganization or its agents in the year immediatelypreceding the year in which the organization appliesfor the exemption. Such organization shall receive theexemption only to the extent of $1.5 million multiplied bythe ratio that such receipts bear to the total of suchreceipts of all organizations applying for the exemptionin such year; however, such exemption granted to anyorganization may not exceed 6 percent of such admis-sions receipts collected by the organization or its agentsin the year immediately preceding the year in which theorganization applies for the exemption. Each organiza-tion receiving the exemption shall report each month tothe department the total admissions receipts collectedfrom such events sponsored by the organization duringthe preceding month and shall remit to the departmentan amount equal to 6 percent of such receipts reducedby any amount remaining under the exemption. Ticketsfor such events sold by such organizations may notreflect the tax otherwise imposed under this section.8. Entry fees for participation in freshwater fishing

tournaments.9. Participation or entry fees charged to partici-

pants in a game, race, or other sport or recreationalevent if spectators are charged a taxable admission tosuch event.


2215

10. Admissions to any postseason collegiate foot-ball game sanctioned by the National Collegiate AthleticAssociation.(b) No municipality of the state shall levy an excise

tax on admissions.(c) The taxes imposed by this section shall be

collected in addition to the admission tax collectedpursuant to s. 550.0951, but the amount collected unders. 550.0951 shall not be subject to taxation under thischapter.(3) Such taxes shall be paid and remitted at the

same time and in the same manner as provided forremitting taxes on sales of tangible personal property,as hereinafter provided. Notwithstanding any otherprovision of this chapter, the tax on admission to anevent at a convention hall, exhibition hall, auditorium,stadium, theater, arena, civic center, performing artscenter, or publicly owned recreational facility shall becollected at the time of payment for the admission but isnot due to the department until the first day of the monthfollowing the actual date of the event for which theadmission is sold and becomes delinquent on the 21stday of that month.(4) Each person who exercises the privilege of

charging admission taxes, as herein defined, shallapply for, and at that time shall furnish the informationand comply with the provisions of s. 212.18 notinconsistent herewith and receive from the department,a certificate of right to exercise such privilege, whichcertificate shall apply to each place of business wheresuch privilege is exercised and shall be in the mannerand form prescribed by the department. Such certificateshall be issued upon payment to the department of aregistration fee of $5 by the applicant. Each personexercising the privilege of charging such admissiontaxes as herein defined shall cause to be kept recordsand accounts showing the admission which shall be inthe form as the department may from time to timeprescribe, inclusive of records of all tickets numberedand issued for a period of not less than the time withinwhich the department may, as permitted by s.95.091(3), make an assessment with respect to anyadmission evidenced by such records and accounts,and inclusive of all bills or checks of customers who arecharged any of the taxes defined herein, showing thecharge made to each for that period. The department isempowered to use each and every one of the powersgranted herein to the department to discover theamount of tax to be paid by each such person and toenforce the payment thereof as are hereby granted thedepartment for the discovery and enforcement of thepayment of taxes hereinafter levied on the sales oftangible personal property.(5) All of the provisions of this chapter relating to

collection, investigation, discovery, and aids to collec-tion of taxes upon sales of tangible personal propertyshall likewise apply to all privileges described or referredto in this section, and the obligations imposed in thischapter upon retailers are hereby imposed upon theseller of such admissions. All penalties applicable to adealer in tangible personal property for failure to meetany such obligation, including, but not limited to, anyfailure related to the filing of returns, the payment of

taxes, or the maintenance and production of records,are applicable to the seller of admissions. When ticketsor admissions are sold and not used but returned andcredited by the seller, the seller may apply to thedepartment for a credit allowance for such returnedtickets or admissions if advance payments have beenmade by the buyer and have been returned by the seller,upon such form and in such manner as the departmentmay from time to time prescribe. The department may,upon obtaining satisfactory proof of the refunds on thepart of the seller, credit the seller for taxes paid uponadmissions that have been returned unused to thepurchaser of those admissions. The seller of admis-sions, upon the payment of the taxes before theybecome delinquent and the rendering of the returns inaccordance with the requirement of the department andas provided in this law, shall be entitled to a discount of2.5 percent of the amount of taxes upon the paymentthereof before such taxes become delinquent, in thesame manner as permitted the sellers of tangiblepersonal property in this chapter. However, if theamount of the tax due and remitted to the departmentfor the reporting period exceeds $1,200, no discountshall be allowed for all amounts in excess of $1,200.(6) Admission taxes required to be paid by this

chapter shall be paid to the department by the owner orthe collector of such admission. When any place ofbusiness is sold or transferred by any owner, whereinsuch admission taxes have accrued or are accruing,such owner shall be obligated before such sale be-comes effective to notify the department of suchpending sale and secure from the department acertificate of registration as prescribed in this section,and the purchaser shall become obligated to withholdfrom the sales price such sum of money as will safely berequired to discharge all accrued admission taxes uponsuch places of business. Upon the failure of any suchpurchaser to withhold, he or she shall become obligatedto pay all accrued admission taxes, and the same shallbecome a lien upon all of the purchaser’s assets untilthe same have been paid and fully discharged.(7) The taxes under this section shall become a lien

upon the assets of the owner of any business exercisingthe privilege of selling admissions, and the collection ofsuch admissions, as defined hereunder, and shallremain a lien until fully paid and discharged. Such lienmay be enforced in the manner provided hereinafter forthe enforcement of the collection of taxes imposed uponthe sales of tangible personal property.(8) The word “owners” as used in this chapter shall

be taken to include and mean all persons obligated tocollect and pay over to the state the tax imposed underthis section, inclusive of all holders of certificates ofregistration issued as herein provided. Wherever theword “owner” or “owners” is used herein, it shall betaken to mean and include all persons liable for suchadmission taxes unless it appears from the context thatthe words are descriptive of property owners.

History.—s. 4, ch. 26319, 1949; ss. 5, 6, ch. 26871, 1951; s. 4, ch. 29883, 1955;s. 2, ch. 57-109; s. 2, ch. 61-274; s. 3, ch. 63-526; s. 7, ch. 63-253; s. 4, ch. 65-329;s. 5, ch. 65-371; s. 2, ch. 65-420; s. 2, ch. 67-180; s. 4, ch. 68-27; s. 7, ch. 69-222; ss.21, 35, ch. 69-106; s. 1, ch. 72-220; s. 1, ch. 74-126; s. 35, ch. 77-147; s. 2, ch.78-220; s. 4, ch. 79-359; s. 5, ch. 80-378; s. 2, ch. 81-1; s. 1, ch. 81-221; s. 113, ch.81-259; s. 2, ch. 81-319; s. 3, ch. 82-154; s. 72, ch. 83-217; s. 29, ch. 85-80; s. 8, ch.86-166; ss. 9, 25, ch. 87-6; s. 11, ch. 87-101; ss. 5, 6, ch. 87-548; s. 11, ch. 88-119;s. 75, ch. 88-130; s. 67, ch. 89-356; s. 26, ch. 90-132; s. 34, ch. 90-203; ss. 26, 174,


2216

ch. 91-112; s. 15, ch. 92-319; s. 17, ch. 92-320; s. 58, ch. 92-348; s. 5, ch. 93-202; s.29, ch. 94-314; s. 1494, ch. 95-147; s. 21, ch. 96-397; s. 19, ch. 97-99; s. 1, ch.97-217; s. 4, ch. 98-140; s. 1, ch. 98-290; s. 13, ch. 99-208; s. 24, ch. 2000-158; s.11, ch. 2000-210; ss. 2, 4, ch. 2000-345; s. 55, ch. 2002-218; ss. 915, 916, ch.2002-387; s. 3, ch. 2006-101; s. 6, ch. 2010-147; s. 43, ch. 2014-19; s. 1, ch.2014-29.

212.05 Sales, storage, use tax.—It is herebydeclared to be the legislative intent that every personis exercising a taxable privilege who engages in thebusiness of selling tangible personal property at retail inthis state, including the business of making mail ordersales, or who rents or furnishes any of the things orservices taxable under this chapter, or who stores foruse or consumption in this state any item or article oftangible personal property as defined herein and wholeases or rents such property within the state.(1) For the exercise of such privilege, a tax is levied

on each taxable transaction or incident, which tax is dueand payable as follows:(a)1.a. At the rate of 6 percent of the sales price of

each item or article of tangible personal property whensold at retail in this state, computed on each taxablesale for the purpose of remitting the amount of tax duethe state, and including each and every retail sale.b. Each occasional or isolated sale of an aircraft,

boat, mobile home, or motor vehicle of a class or typewhich is required to be registered, licensed, titled, ordocumented in this state or by the United StatesGovernment shall be subject to tax at the rate providedin this paragraph. The department shall by rule adoptany nationally recognized publication for valuation ofused motor vehicles as the reference price list for anyused motor vehicle which is required to be licensedpursuant to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9).If any party to an occasional or isolated sale of such avehicle reports to the tax collector a sales price which isless than 80 percent of the average loan price for thespecified model and year of such vehicle as listed in themost recent reference price list, the tax levied under thisparagraph shall be computed by the department onsuch average loan price unless the parties to the salehave provided to the tax collector an affidavit signed byeach party, or other substantial proof, stating the actualsales price. Any party to such sale who reports a salesprice less than the actual sales price is guilty of amisdemeanor of the first degree, punishable as pro-vided in s. 775.082 or s. 775.083. The department shallcollect or attempt to collect from such party anydelinquent sales taxes. In addition, such party shallpay any tax due and any penalty and interest assessedplus a penalty equal to twice the amount of theadditional tax owed. Notwithstanding any other provi-sion of law, the Department of Revenue may waive orcompromise any penalty imposed pursuant to thissubparagraph.2. This paragraph does not apply to the sale of a

boat or aircraft by or through a registered dealer underthis chapter to a purchaser who, at the time of takingdelivery, is a nonresident of this state, does not makehis or her permanent place of abode in this state, and isnot engaged in carrying on in this state any employ-ment, trade, business, or profession in which the boat oraircraft will be used in this state, or is a corporation noneof the officers or directors of which is a resident of, or

makes his or her permanent place of abode in, thisstate, or is a noncorporate entity that has no individualvested with authority to participate in the management,direction, or control of the entity’s affairs who is aresident of, or makes his or her permanent abode in, thisstate. For purposes of this exemption, either a regis-tered dealer acting on his or her own behalf as seller, aregistered dealer acting as broker on behalf of a seller,or a registered dealer acting as broker on behalf of thepurchaser may be deemed to be the selling dealer. Thisexemption shall not be allowed unless:a. The purchaser removes a qualifying boat, as

described in sub-subparagraph f., from the state within90 days after the date of purchase or extension, or thepurchaser removes a nonqualifying boat or an aircraftfrom this state within 10 days after the date of purchaseor, when the boat or aircraft is repaired or altered, within20 days after completion of the repairs or alterations;b. The purchaser, within 30 days from the date of

departure, shall provide the department with writtenproof that the purchaser licensed, registered, titled, ordocumented the boat or aircraft outside the state. Ifsuch written proof is unavailable, within 30 days thepurchaser shall provide proof that the purchaser appliedfor such license, title, registration, or documentation.The purchaser shall forward to the department proof oftitle, license, registration, or documentation upon re-ceipt;c. The purchaser, within 10 days of removing the

boat or aircraft from Florida, shall furnish the depart-ment with proof of removal in the form of receipts forfuel, dockage, slippage, tie-down, or hangaring fromoutside of Florida. The information so provided mustclearly and specifically identify the boat or aircraft;d. The selling dealer, within 5 days of the date of

sale, shall provide to the department a copy of the salesinvoice, closing statement, bills of sale, and the originalaffidavit signed by the purchaser attesting that he or shehas read the provisions of this section;e. The seller makes a copy of the affidavit a part of

his or her record for as long as required by s. 213.35;andf. Unless the nonresident purchaser of a boat of 5

net tons of admeasurement or larger intends to removethe boat from this state within 10 days after the date ofpurchase or when the boat is repaired or altered, within20 days after completion of the repairs or alterations, thenonresident purchaser shall apply to the selling dealerfor a decal which authorizes 90 days after the date ofpurchase for removal of the boat. The nonresidentpurchaser of a qualifying boat may apply to the sellingdealer within 60 days after the date of purchase for anextension decal that authorizes the boat to remain in thisstate for an additional 90 days, but not more than a totalof 180 days, before the nonresident purchaser isrequired to pay the tax imposed by this chapter. Thedepartment is authorized to issue decals in advance todealers. The number of decals issued in advance to adealer shall be consistent with the volume of thedealer’s past sales of boats which qualify under thissub-subparagraph. The selling dealer or his or her agentshall mark and affix the decals to qualifying boats in the


2217

manner prescribed by the department, prior to deliveryof the boat.(I) The department is hereby authorized to charge

dealers a fee sufficient to recover the costs of decalsissued, except the extension decal shall cost $425.(II) The proceeds from the sale of decals will be

deposited into the administrative trust fund.(III) Decals shall display information to identify the

boat as a qualifying boat under this sub-subparagraph,including, but not limited to, the decal’s date of expira-tion.(IV) The department is authorized to require dealers

who purchase decals to file reports with the departmentand may prescribe all necessary records by rule. Allsuch records are subject to inspection by the depart-ment.(V) Any dealer or his or her agent who issues a decal

falsely, fails to affix a decal, mismarks the expirationdate of a decal, or fails to properly account for decals willbe considered prima facie to have committed a fraudu-lent act to evade the tax and will be liable for payment ofthe tax plus a mandatory penalty of 200 percent of thetax, and shall be liable for fine and punishment asprovided by law for a conviction of a misdemeanor of thefirst degree, as provided in s. 775.082 or s. 775.083.(VI) Any nonresident purchaser of a boat who

removes a decal prior to permanently removing theboat from the state, or defaces, changes, modifies, oralters a decal in a manner affecting its expiration dateprior to its expiration, or who causes or allows the sameto be done by another, will be considered prima facie tohave committed a fraudulent act to evade the tax andwill be liable for payment of the tax plus a mandatorypenalty of 200 percent of the tax, and shall be liable forfine and punishment as provided by law for a convictionof a misdemeanor of the first degree, as provided in s.775.082 or s. 775.083.(VII) The department is authorized to adopt rules

necessary to administer and enforce this subparagraphand to publish the necessary forms and instructions.(VIII) The department is hereby authorized to adopt

emergency rules pursuant to s. 120.54(4) to administerand enforce the provisions of this subparagraph.

If the purchaser fails to remove the qualifying boat fromthis state within the maximum 180 days after purchaseor a nonqualifying boat or an aircraft from this statewithin 10 days after purchase or, when the boat oraircraft is repaired or altered, within 20 days aftercompletion of such repairs or alterations, or permitsthe boat or aircraft to return to this state within 6 monthsfrom the date of departure, except as provided in s.212.08(7)(fff), or if the purchaser fails to furnish thedepartment with any of the documentation required bythis subparagraph within the prescribed time period, thepurchaser shall be liable for use tax on the cost price ofthe boat or aircraft and, in addition thereto, payment of apenalty to the Department of Revenue equal to the taxpayable. This penalty shall be in lieu of the penaltyimposed by s. 212.12(2). The maximum 180-day periodfollowing the sale of a qualifying boat tax-exempt to anonresident may not be tolled for any reason.

(b) At the rate of 6 percent of the cost price of eachitem or article of tangible personal property when thesame is not sold but is used, consumed, distributed, orstored for use or consumption in this state; however, fortangible property originally purchased exempt from taxfor use exclusively for lease and which is converted tothe owner’s own use, tax may be paid on the fair marketvalue of the property at the time of conversion. If the fairmarket value of the property cannot be determined, usetax at the time of conversion shall be based on theowner’s acquisition cost. Under no circumstances maythe aggregate amount of sales tax from leasing theproperty and use tax due at the time of conversion beless than the total sales tax that would have been due onthe original acquisition cost paid by the owner.(c) At the rate of 6 percent of the gross proceeds

derived from the lease or rental of tangible personalproperty, as defined herein; however, the followingspecial provisions apply to the lease or rental ofmotor vehicles:1. When a motor vehicle is leased or rented for a

period of less than 12 months:a. If the motor vehicle is rented in Florida, the entire

amount of such rental is taxable, even if the vehicle isdropped off in another state.b. If the motor vehicle is rented in another state and

dropped off in Florida, the rental is exempt from Floridatax.2. Except as provided in subparagraph 3., for the

lease or rental of a motor vehicle for a period of not lessthan 12 months, sales tax is due on the lease or rentalpayments if the vehicle is registered in this state;provided, however, that no tax shall be due if thetaxpayer documents use of the motor vehicle outsidethis state and tax is being paid on the lease or rentalpayments in another state.3. The tax imposed by this chapter does not apply

to the lease or rental of a commercial motor vehicle asdefined in s. 316.003(66)(a) to one lessee or rentee for aperiod of not less than 12 months when tax was paid onthe purchase price of such vehicle by the lessor. To theextent tax was paid with respect to the purchase of suchvehicle in another state, territory of the United States, orthe District of Columbia, the Florida tax payable shall bereduced in accordance with the provisions of s.212.06(7). This subparagraph shall only be availablewhen the lease or rental of such property is anestablished business or part of an established businessor the same is incidental or germane to such business.(d) At the rate of 6 percent of the lease or rental

price paid by a lessee or rentee, or contracted or agreedto be paid by a lessee or rentee, to the owner of thetangible personal property.

1(e)1. At the rate of 6 percent on charges for:2a. Prepaid calling arrangements. The tax on

charges for prepaid calling arrangements shall becollected at the time of sale and remitted by the sellingdealer.(I) “Prepaid calling arrangement” has the same

meaning as provided in s. 202.11.(II) If the sale or recharge of the prepaid calling

arrangement does not take place at the dealer’s place ofbusiness, it shall be deemed to have taken place at the


2218

customer’s shipping address or, if no item is shipped, atthe customer’s address or the location associated withthe customer’s mobile telephone number.(III) The sale or recharge of a prepaid calling

arrangement shall be treated as a sale of tangiblepersonal property for purposes of this chapter, regard-less of whether a tangible item evidencing sucharrangement is furnished to the purchaser, and suchsale within this state subjects the selling dealer to thejurisdiction of this state for purposes of this subsection.(IV) No additional tax under this chapter or chapter

202 is due or payable if a purchaser of a prepaid callingarrangement who has paid tax under this chapter on thesale or recharge of such arrangement applies one ormore units of the prepaid calling arrangement to obtaincommunications services as described in s.202.11(9)(b)3., other services that are not communica-tions services, or products.b. The installation of telecommunication and tele-

graphic equipment.3c. Electrical power or energy, except that the tax

rate for charges for electrical power or energy is 4.35percent. Charges for electrical power and energy do notinclude taxes imposed under ss. 166.231 and203.01(1)(a)3.2. Section 212.17(3), regarding credit for tax paid

on charges subsequently found to be worthless, isequally applicable to any tax paid under this section oncharges for prepaid calling arrangements, telecommu-nication or telegraph services, or electric power subse-quently found to be uncollectible. As used in thisparagraph, the term “charges” does not include anyexcise or similar tax levied by the Federal Government,a political subdivision of this state, or a municipalityupon the purchase, sale, or recharge of prepaid callingarrangements or upon the purchase or sale of tele-communication, television system program, or tele-graph service or electric power, which tax is collectedby the seller from the purchaser.(f) At the rate of 6 percent on the sale, rental, use,

consumption, or storage for use in this state ofmachines and equipment, and parts and accessoriestherefor, used in manufacturing, processing, com-pounding, producing, mining, or quarrying personalproperty for sale or to be used in furnishing commu-nications, transportation, or public utility services.(g)1. At the rate of 6 percent on the retail price of

newspapers and magazines sold or used in Florida.2. Notwithstanding other provisions of this chapter,

inserts of printed materials which are distributed with anewspaper or magazine are a component part of thenewspaper or magazine, and neither the sale nor use ofsuch inserts is subject to tax when:a. Printed by a newspaper or magazine publisher

or commercial printer and distributed as a componentpart of a newspaper or magazine, which means that theitems after being printed are delivered directly to anewspaper or magazine publisher by the printer forinclusion in editions of the distributed newspaper ormagazine;b. Such publications are labeled as part of the

designated newspaper or magazine publication intowhich they are to be inserted; and

c. The purchaser of the insert presents a resalecertificate to the vendor stating that the inserts are to bedistributed as a component part of a newspaper ormagazine.(h)1. A tax is imposed at the rate of 4 percent on the

charges for the use of coin-operated amusementmachines. The tax shall be calculated by dividing thegross receipts from such charges for the applicablereporting period by a divisor, determined as provided inthis subparagraph, to compute gross taxable sales, andthen subtracting gross taxable sales from gross receiptsto arrive at the amount of tax due. For counties that donot impose a discretionary sales surtax, the divisor isequal to 1.04; for counties that impose a 0.5 percentdiscretionary sales surtax, the divisor is equal to 1.045;for counties that impose a 1 percent discretionary salessurtax, the divisor is equal to 1.050; and for counties thatimpose a 2 percent sales surtax, the divisor is equal to1.060. If a county imposes a discretionary sales surtaxthat is not listed in this subparagraph, the departmentshall make the applicable divisor available in anelectronic format or otherwise. Additional divisorsshall bear the same mathematical relationship to thenext higher and next lower divisors as the new surtaxrate bears to the next higher and next lower surtax ratesfor which divisors have been established. When amachine is activated by a slug, token, coupon, or anysimilar device which has been purchased, the tax is onthe price paid by the user of the device for such device.2. As used in this paragraph, the term “operator”

means any person who possesses a coin-operatedamusement machine for the purpose of generatingsales through that machine and who is responsible forremoving the receipts from the machine.a. If the owner of the machine is also the operator

of it, he or she shall be liable for payment of the taxwithout any deduction for rent or a license fee paid to alocation owner for the use of any real property on whichthe machine is located.b. If the owner or lessee of the machine is also its

operator, he or she shall be liable for payment of the taxon the purchase or lease of the machine, as well as thetax on sales generated through the machine.c. If the proprietor of the business where the

machine is located does not own the machine, he orshe shall be deemed to be the lessee and operator ofthe machine and is responsible for the payment of thetax on sales, unless such responsibility is otherwiseprovided for in a written agreement between him or herand the machine owner.3.a. An operator of a coin-operated amusement

machine may not operate or cause to be operated inthis state any such machine until the operator hasregistered with the department and has conspicuouslydisplayed an identifying certificate issued by the depart-ment. The identifying certificate shall be issued by thedepartment upon application from the operator. Theidentifying certificate shall include a unique number, andthe certificate shall be permanently marked with theoperator’s name, the operator’s sales tax number, andthe maximum number of machines to be operated underthe certificate. An identifying certificate shall not betransferred from one operator to another. The


2219

identifying certificate must be conspicuously displayedon the premises where the coin-operated amusementmachines are being operated.b. The operator of the machine must obtain an

identifying certificate before the machine is first oper-ated in the state and by July 1 of each year thereafter.The annual fee for each certificate shall be based on thenumber of machines identified on the application times$30 and is due and payable upon application for theidentifying device. The application shall contain theoperator’s name, sales tax number, business addresswhere the machines are being operated, and thenumber of machines in operation at that place ofbusiness by the operator. No operator may operatemore machines than are listed on the certificate. A newcertificate is required if more machines are beingoperated at that location than are listed on thecertificate. The fee for the new certificate shall bebased on the number of additional machines identifiedon the application form times $30.c. A penalty of $250 per machine is imposed on the

operator for failing to properly obtain and display therequired identifying certificate. A penalty of $250 isimposed on the lessee of any machine placed in a placeof business without a proper current identifying certifi-cate. Such penalties shall apply in addition to all otherapplicable taxes, interest, and penalties.d. Operators of coin-operated amusement ma-

chines must obtain a separate sales and use taxcertificate of registration for each county in whichsuch machines are located. One sales and use taxcertificate of registration is sufficient for all of theoperator’s machines within a single county.4. The provisions of this paragraph do not apply to

coin-operated amusement machines owned and oper-ated by churches or synagogues.5. In addition to any other penalties imposed by this

chapter, a person who knowingly and willfully violatesany provision of this paragraph commits a misdemeanorof the second degree, punishable as provided in s.775.082 or s. 775.083.6. The department may adopt rules necessary to

administer the provisions of this paragraph.(i)1. At the rate of 6 percent on charges for all:a. Detective, burglar protection, and other protec-

tion services (NAICS National Numbers 561611,561612, 561613, and 561621). Any law enforcementofficer, as defined in s. 943.10, who is performingapproved duties as determined by his or her local lawenforcement agency in his or her capacity as a lawenforcement officer, and who is subject to the direct andimmediate command of his or her law enforcementagency, and in the law enforcement officer’s uniform asauthorized by his or her law enforcement agency, isperforming law enforcement and public safety servicesand is not performing detective, burglar protection, orother protective services, if the law enforcement officeris performing his or her approved duties in a geogra-phical area in which the law enforcement officer hasarrest jurisdiction. Such law enforcement and publicsafety services are not subject to tax irrespective ofwhether the duty is characterized as “extra duty,” “off-duty,” or “secondary employment,” and irrespective of

whether the officer is paid directly or through theofficer’s agency by an outside source. The term “lawenforcement officer” includes full-time or part-time lawenforcement officers, and any auxiliary law enforcementofficer, when such auxiliary law enforcement officer isworking under the direct supervision of a full-time orpart-time law enforcement officer.b. Nonresidential cleaning, excluding cleaning of

the interiors of transportation equipment, and nonresi-dential building pest control services (NAICS NationalNumbers 561710 and 561720).2. As used in this paragraph, “NAICS” means those

classifications contained in the North American IndustryClassification System, as published in 2007 by theOffice of Management and Budget, Executive Office ofthe President.3. Charges for detective, burglar protection, and

other protection security services performed in this statebut used outside this state are exempt from taxation.Charges for detective, burglar protection, and otherprotection security services performed outside this stateand used in this state are subject to tax.4. If a transaction involves both the sale or use of a

service taxable under this paragraph and the sale or useof a service or any other item not taxable under thischapter, the consideration paid must be separatelyidentified and stated with respect to the taxable andexempt portions of the transaction or the entire transac-tion shall be presumed taxable. The burden shall be onthe seller of the service or the purchaser of the service,whichever applicable, to overcome this presumption byproviding documentary evidence as to which portion ofthe transaction is exempt from tax. The department isauthorized to adjust the amount of considerationidentified as the taxable and exempt portions of thetransaction; however, a determination that the taxableand exempt portions are inaccurately stated and thatthe adjustment is applicable must be supported bysubstantial competent evidence.5. Each seller of services subject to sales tax

pursuant to this paragraph shall maintain a monthlylog showing each transaction for which sales tax wasnot collected because the services meet the require-ments of subparagraph 3. for out-of-state use. The logmust identify the purchaser’s name, location andmailing address, and federal employer identificationnumber, if a business, or the social security number, ifan individual, the service sold, the price of the service,the date of sale, the reason for the exemption, and thesales invoice number. The monthly log shall be main-tained pursuant to the same requirements and subjectto the same penalties imposed for the keeping of similarrecords pursuant to this chapter.(j)1. Notwithstanding any other provision of this

chapter, there is hereby levied a tax on the sale, use,consumption, or storage for use in this state of any coinor currency, whether in circulation or not, when suchcoin or currency:a. Is not legal tender;b. If legal tender, is sold, exchanged, or traded at a

rate in excess of its face value; orc. Is sold, exchanged, or traded at a rate based on

its precious metal content.


2220

2. Such tax shall be at a rate of 6 percent of theprice at which the coin or currency is sold, exchanged,or traded, except that, with respect to a coin or currencywhich is legal tender of the United States and which issold, exchanged, or traded, such tax shall not be levied.3. There are exempt from this tax exchanges of

coins or currency which are in general circulation in, andlegal tender of, one nation for coins or currency whichare in general circulation in, and legal tender of, anothernation when exchanged solely for use as legal tenderand at an exchange rate based on the relative value ofeach as a medium of exchange.4. With respect to any transaction that involves the

sale of coins or currency taxable under this paragraph inwhich the taxable amount represented by the sale ofsuch coins or currency exceeds $500, the entire amountrepresented by the sale of such coins or currency isexempt from the tax imposed under this paragraph. Thedealer must maintain proper documentation, as pre-scribed by rule of the department, to identify that portionof a transaction which involves the sale of coins orcurrency and is exempt under this subparagraph.(k) At the rate of 6 percent of the sales price of each

gallon of diesel fuel not taxed under chapter 206purchased for use in a vessel, except dyed diesel fuelthat is exempt pursuant to s. 212.08(4)(a)4.(l) Florists located in this state are liable for sales

tax on sales to retail customers regardless of where orby whom the items sold are to be delivered. Floristslocated in this state are not liable for sales tax onpayments received from other florists for items deliveredto customers in this state.(m) Operators of game concessions or other con-

cessionaires who customarily award tangible personalproperty as prizes may, in lieu of paying tax on the costprice of such property, pay tax on 25 percent of thegross receipts from such concession activity.(2) The tax shall be collected by the dealer, as

defined herein, and remitted by the dealer to the state atthe time and in the manner as hereinafter provided.(3) The tax so levied is in addition to all other taxes,

whether levied in the form of excise, license, or privilegetaxes, and in addition to all other fees and taxes levied.(4) The tax imposed pursuant to this chapter shall

be due and payable according to the brackets set forthin s. 212.12.(5) Notwithstanding any other provision of this

chapter, the maximum amount of tax imposed underthis chapter and collected on each sale or use of a boatin this state may not exceed $18,000.

History.—s. 5, ch. 26319, 1949; s. 3, ch. 59-289; s. 4, ch. 63-526; ss. 5, 6, ch.68-27; ss. 8, 9, ch. 69-222; s. 4, ch. 71-360; s. 1, ch. 76-6; s. 2, ch. 78-74; s. 114, ch.81-259; s. 4, ch. 82-154; s. 2, ch. 83-3; s. 7, ch. 85-174; s. 6, ch. 85-348; ss. 80, 81,ch. 86-152; ss. 6, 7, ch. 86-155; s. 3, ch. 86-166; ss. 10, 83, ch. 87-6; ss. 2, 9, ch.87-99; ss. 12, 52, ch. 87-101; s. 7, ch. 87-402; ss. 7, 8, 9, ch. 87-548; s. 18, ch.90-132; s. 89, ch. 90-136; s. 86, ch. 91-45; s. 1, ch. 91-66; s. 171, ch. 91-112; s. 239,ch. 91-224; ss. 10, 13, 16, ch. 92-319; s. 1, ch. 93-86; ss. 8, 17, ch. 94-314; s. 8, ch.94-353; s. 1495, ch. 95-147; ss. 1, 2, ch. 95-302; s. 4, ch. 95-403; s. 3, ch. 95-416; s.112, ch. 95-417; ss. 22, 28, ch. 96-397; s. 35, ch. 96-410; s. 12, ch. 97-54; s. 20, ch.97-94; s. 28, ch. 97-96; s. 20, ch. 97-99; s. 1, ch. 97-121; s. 3, ch. 97-283; s. 5, ch.98-140; s. 1, ch. 99-337; s. 2, ch. 99-363; ss. 45, 48, 58, ch. 2000-260; s. 38, ch.2001-140; s. 15, ch. 2002-48; s. 13, ch. 2005-280; s. 20, ch. 2007-106; s. 3, ch.2009-51; s. 1, ch. 2010-128; s. 5, ch. 2010-138; s. 7, ch. 2010-147; s. 20, ch. 2011-3;s. 1, ch. 2013-82; s. 2, ch. 2014-38.

1Note.—A. Section 3, ch. 2007-78, provides that “[s]ection 501.95(2)(a), Florida

Statutes, as created in [ch. 2007-256] or similar legislation, does not apply to

prepaid calling arrangements as defined in s. 212.05(1)(e), Florida Statutes,including prepaid cards for wireless or wireline telecommunications service.”

B. Section 12, ch. 2014-38, provides that “[t]he Department of Revenue may,and all conditions are deemed met to, adopt emergency rules pursuant to ss.120.536(1) and 120.54, Florida Statutes, for the purpose of implementing theamendments to ss. 203.01, 212.05, 212.12, and 212.20, Florida Statutes, relating tochanges to the taxation of electrical power or energy, made by this act. This sectionexpires July 1, 2017.”

2Note.—Section 3, ch. 2014-38, provides that “[t]he amendments made to ss.202.11 and 212.05(1)(e)1.a., Florida Statutes, by this act are intended to beremedial in nature and apply retroactively, but do not provide a basis for anassessment of any tax not paid or create a right to a refund or credit of any tax paidbefore the effective date of this act.”

3Note.—Section 5, ch. 2014-38, provides that “[t]he amendments to s.212.05(1)(e)1.c. made in section 2 of this act and to s. 203.01 made in section 4of this act apply to taxable transactions included on bills that are for utility servicesand that are dated on or after July 1, 2014.”

212.0501 Tax on diesel fuel for business pur-poses; purchase, storage, and use.—(1) It is declared to be the legislative intent that

every person is exercising a taxable privilege whopurchases any diesel fuel as defined in chapter 206for use by that person in a trade or business.(2) Each person who purchases diesel fuel for

consumption, use, or storage by a trade or businessshall register as a dealer and remit a use tax, at the rateof 6 percent, on the total cost price of diesel fuelconsumed.(3) For purposes of this section, “consumption, use,

or storage by a trade or business” does not includethose uses of diesel fuel specifically exempt on accountof residential purposes; or in any tractor, vehicle, orother equipment used exclusively on a farm or forprocessing farm products on the farm, no part of whichdiesel fuel is used in any licensed motor vehicle on thepublic highways of this state; or the purchase or storageof diesel fuel held for resale.(4) Except as otherwise provided in s. 212.05(1)(k),

a licensed sales tax dealer may elect to collect such taxpursuant to this chapter on all sales to each person whopurchases diesel fuel, except dyed diesel fuel used forcommercial fishing and aquacultural purposes listed ins. 206.41(4)(c)3., for consumption, use, or storage by atrade or business. When the licensed sales tax dealerhas not elected to collect such tax on all such sales, thepurchaser or ultimate consumer shall be liable for thepayment of tax directly to the state.(5) Diesel fuel upon which the fuel taxes pursuant to

chapter 206 have been paid is exempt from the taximposed by this chapter. Liquefied petroleum gas orother fuel used to heat a structure in which startedpullets or broilers are raised is exempt from the taximposed by this chapter; however, such exemption shallnot be allowed unless the purchaser or lessee signs acertificate stating that the fuel to be exempted is for theexclusive use designated herein.(6) All taxes required to be paid on fuel used in self-

propelled off-road equipment shall be deposited in theFuel Tax Collection Trust Fund, to be distributed, afterdeduction of the general revenue service chargepursuant to s. 215.20, to the State TransportationTrust Fund. The department shall, each month, makea transfer, from general revenue collections, equal tosuch use tax reported on dealers’ sales and use taxreturns.

History.—s. 113, ch. 95-417; s. 13, ch. 97-54; s. 8, ch. 2002-48; s. 18, ch.2006-289; s. 2, ch. 2013-82.


2221

1212.05011 Combined rate for tax collected pur-suant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.—Incomplying with the amendments to ss. 203.01 and212.05, relating to the additional tax on electrical poweror energy, made by this act, a seller of electrical poweror energy may collect a combined rate of 6.95 percent,which consists of the 4.35 percent and 2.6 percentrequired under ss. 212.05(1)(e)1.c. and 203.01(1)(b)4.,respectively, if the provider properly reflects the taxcollected with respect to the two provisions as requiredin the return to the Department of Revenue.

History.—s. 6, ch. 2014-38.1Note.—Also published at s. 203.0011.

212.0506 Taxation of service warranties.—(1) It is the intent of the Legislature that every

person is exercising a taxable privilege who engages inthis state in the business of soliciting, offering, provid-ing, entering into, issuing, or delivering any servicewarranty.(2) For exercising such privilege, a tax is levied on

each taxable transaction or incident, which tax is dueand payable at the rate of 6 percent on the totalconsideration received or to be received by any personfor issuing and delivering any service warranty.(3) For purposes of this section, “service warranty”

means any contract or agreement which indemnifies theholder of the contract or agreement for the cost ofmaintaining, repairing, or replacing tangible personalproperty. The term “service warranty” does not includecontracts or agreements to repair, maintain, or replacetangible personal property if such property when sold atretail in this state would not be subject to the taximposed by this chapter or if the parts and labor to repairtangible personal property qualify for an exemptionunder this chapter, nor does it include such contracts oragreements covering tangible personal property whichbecomes a part of real property.(4) Such tax shall be in addition to the total amount

of the consideration for the service warranty, shall becharged by the person receiving such considerationfrom the service warranty agreement holder, and shallbe due and payable by such person at the time he or shereceives such consideration. Such person shall remitthe tax to the department at the times and in the mannerprovided for dealers to remit taxes on tangible personalproperty under this chapter.(5) This tax is in addition to all other taxes, whether

levied in the form of excise, license, or privilege taxes,and is in addition to all other fees and taxes levied.(6) This tax shall be due and payable according to

the brackets set forth in s. 212.12.(7) This tax shall not apply to any portion of the

consideration received by any person in connection withthe issuance of any service warranty contract uponwhich such person is required to pay any premium taximposed under the Florida Insurance Code or under s.634.313(1).(8) If a transaction involves both the issuance of a

service warranty that is subject to such tax and theissuance of a warranty, guaranty, extended warranty orextended guaranty, contract, agreement, or otherwritten promise that is not subject to such tax, theconsideration shall be separately identified and stated

with respect to the taxable and nontaxable portions ofthe transaction. If the consideration is separatelyapportioned and identified in good faith, such tax shallapply to the transaction to the extent that the con-sideration received or to be received in connection withthe transaction is payment for a service warrantysubject to such tax. If the consideration is not appor-tioned in good faith, the department may reform thecontract; such reformation by the department is to beconsidered prima facie correct, and the burden to showthe contrary rests upon the dealer. If the considerationfor such a transaction is not separately identified andstated, the entire transaction is taxable.(9) Any claim which arises under a service warranty

taxable under this section, which claim is paid directly bythe person issuing such warranty, is not subject to anytax imposed under this chapter.(10) Materials and supplies used in the performance

of a factory or manufacturer’s warranty are exempt if thecontract is furnished at no extra charge with theequipment guaranteed thereunder and such materialsand supplies are paid for by the factory or manufacturer.(11) Any duties imposed by this chapter upon dealers

of tangible personal property with respect to collectingand remitting taxes; making returns; keeping books,records, and accounts; and complying with the rules andregulations of the department apply to all dealers asdefined in s. 212.06(2)(l).

History.—s. 33, ch. 89-356; s. 1110, ch. 95-147; s. 2, ch. 97-99; s. 1, ch. 98-141;s. 21, ch. 2007-106.

212.051 Equipment, machinery, and other ma-terials for pollution control; not subject to sales oruse tax.—(1) Notwithstanding any provision to the contrary,

sales, use, or privilege taxes shall not be collected withrespect to any facility, device, fixture, equipment,machinery, specialty chemical, or bioaugmentationproduct used primarily for the control or abatement ofpollution or contaminants in manufacturing, processing,compounding, or producing for sale items of tangiblepersonal property at a fixed location, or any structure,machinery, or equipment installed in the reconstructionor replacement of such facility, device, fixture, equip-ment, or machinery. To qualify, such facility, device,fixture, equipment, structure, specialty chemical, orbioaugmentation product must be used, installed, orconstructed to meet a law implemented by, or acondition of a permit issued by, the Department ofEnvironmental Protection; however, such exemptionshall not be allowed unless the purchaser signs acertificate stating that the facility, device, fixture, equip-ment, structure, specialty chemical, or bioaugmentationproduct to be exempted is required to meet such law orcondition.(2) Equipment, machinery, or materials required to

meet any law implemented by, or any condition of apermit issued by, the Department of EnvironmentalProtection that are purchased for the monitoring,prevention, abatement, or control of pollution or con-taminants at privately owned or operated landfills orconstruction and demolition debris disposal facilitiesshall be exempt from taxation as otherwise imposed bythis chapter; however, such exemption shall not be


2222

allowed unless the purchaser signs a certificate statingthat the equipment, machinery, or materials to beexempted are required to meet such law or condition.This exemption does not include solid waste collectionvehicles, compactors, graders, or other earthmovingequipment.(3) For the purposes of this section, “specialty

chemicals” means those chemicals used to enhanceor further treat wastewater, including, but not limited to,defoamers, nutrients, and polymers, and “bioaugmen-tation products” means the microorganisms used inwaste treatment plants to break down solids andconsume organic matter.

History.—s. 22, ch. 69-222; s. 1, ch. 98-317; s. 13, ch. 2000-355.

212.0515 Sales from vendingmachines; sales tovending machine operators; special provisions;registration; penalties.—(1) As used in this section:(a) “Vending machine” means a machine, operated

by coin, currency, credit card, slug, token, coupon, orsimilar device, which dispenses food, beverages, orother items of tangible personal property.(b) “Operator” means any person who possesses a

vending machine for the purpose of generating salesthrough that machine and who maintains the inventoryin and removes the receipts from that vending machine.(2) Notwithstanding any other provision of law, the

amount of the tax to be paid on food, beverages, orother items of tangible personal property that are sold invending machines shall be calculated by dividing thegross receipts from such sales for the applicablereporting period by a divisor, determined as providedin this subsection, to compute gross taxable sales, andthen subtracting gross taxable sales from gross receiptsto arrive at the amount of tax due. For counties that donot impose a discretionary sales surtax, the divisor isequal to the sum of 1.0645 for beverage and food items,or 1.0659 for other items of tangible personal property.For counties with a 0.5 percent sales surtax rate thedivisor is equal to the sum of 1.0686 for beverage andfood items or 1.0707 for other items of tangible personalproperty; for counties with a 0.75 percent sales surtaxrate the divisor is equal to the sum of 1.0706 forbeverage and food items or 1.0727 for other items oftangible personal property; for counties with a 1 percentsales surtax rate the divisor is equal to the sum of1.0726 for beverage and food items or 1.0749 for otheritems of tangible personal property; for counties with a1.5 percent sales surtax rate the divisor is equal to thesum of 1.0767 for beverage and food items or 1.0791 forother items of tangible personal property; and forcounties with a 2 percent sales surtax rate the divisoris equal to the sum of 1.0808 for beverage and fooditems or 1.0833 for other items of tangible personalproperty. When a county imposes a surtax rate that isnot listed in this subsection, the department shall makethe applicable divisor available in an electronic format orotherwise. Additional divisors shall bear the samemathematical relationship to the next higher and nextlower divisors as the new surtax rate bears to the nexthigher and next lower surtax rates for which divisorshave been established. If an operator cannot account

for each type of item sold through a vending machine,the highest tax rate shall be used for all products soldthrough that machine.(3)(a) An operator of a vending machine may not

operate or cause to be operated in this state anyvending machine until the operator has registered withthe department, has obtained a separate registrationcertificate for each county in which such machines arelocated, and has affixed a notice to each vendingmachine selling food or beverages. The notice mustbe conspicuously displayed on the vending machinewhen it is being operated in this state and shall containthe following language in conspicuous type: NOTICETO CUSTOMER: FLORIDA LAW REQUIRES THISNOTICE TO BE POSTED ON ALL FOOD ANDBEVERAGE VENDING MACHINES. REPORT ANYMACHINE WITHOUT A NOTICE TO (TOLL-FREENUMBER). YOU MAY BE ELIGIBLE FOR A CASHREWARD. DO NOT USE THIS NUMBER TO REPORTPROBLEMS WITH THE VENDING MACHINE SUCHAS LOST MONEY OR OUT-OF-DATE PRODUCTS.(b) The department shall establish a toll-free num-

ber to report any violations of this section. Upon adetermination that a violation has occurred, the depart-ment shall pay the informant a reward of up to 10percent of previously unpaid taxes recovered as a resultof the information provided. A person who receivesinformation concerning a violation of this section from anemployee as specified in s. 213.30 is not eligible for acash reward.(4) A penalty of $250 per machine is imposed on an

operator who fails to properly obtain and display therequired notice on any machine. Penalties accrueinterest as provided for delinquent taxes under thischapter and apply in addition to all other applicabletaxes, interest, and penalties.(5) The provisions of this section do not apply to

vending machines owned and operated by churches,synagogues, or nonprofit or charitable organizationsexempt pursuant to s. 212.08(7)(z).(6) In addition to any other penalties imposed by this

chapter, a person who knowingly and willfully violatesany provision of this section commits a misdemeanor ofthe second degree, punishable as provided in s.775.082 or s. 775.083.(7) The department may adopt rules necessary to

administer the provisions of this section and mayestablish a schedule for phasing in the requirementthat existing notices be replaced with revised noticesdisplayed on vending machines.

History.—s. 168, ch. 91-112; s. 7, ch. 92-319; s. 1, ch. 93-222; s. 1111, ch.95-147; s. 167, ch. 96-320; s. 21, ch. 97-99; s. 1, ch. 97-244; s. 2, ch. 98-141; s. 7,ch. 98-342; s. 1, ch. 99-366; s. 22, ch. 2007-106; s. 6, ch. 2010-138.

212.052 Research or development costs; ex-emption.—(1) For the purposes of the exemption provided in

this section:(a) The term “research or development” means

research which has one of the following as its ultimategoal:1. Basic research in a scientific field of endeavor.2. Advancing knowledge or technology in a scien-

tific or technical field of endeavor.


2223

3. The development of a new product, whether ornot the new product is offered for sale.4. The improvement of an existing product,

whether or not the improved product is offered for sale.5. The development of new uses of an existing

product, whether or not a new use is offered as arationale to purchase the product.6. The design and development of prototypes,

whether or not a resulting product is offered for sale.

The term “research or development” does not includeordinary testing or inspection of materials or productsused for quality control, market research, efficiencysurveys, consumer surveys, advertising and promo-tions, management studies, or research in connectionwith literary, historical, social science, psychological, orother similar nontechnical activities.(b) The term “costs” means cost price as defined in

s. 212.02(4).(c) The term “product” means any item, device,

technique, prototype, invention, or process which is,was, or may be commercially exploitable.(2) Notwithstanding any provision of this chapter to

the contrary, any person, including an affiliated group asdefined in s. 1504 of the Internal RevenueCode of 1954,as amended, who manufactures, produces, com-pounds, processes, or fabricates in any manner tangiblepersonal property for such taxpayer’s own use directlyand solely in research or development shall not besubject to the tax imposed by this chapter upon the costof the product so manufactured, produced, com-pounded, processed, or fabricated.(3) This section does not apply to any product of

research or development which is used by a person,including an affiliated group as defined in s. 1504 of theInternal Revenue Code of 1954, as amended, in theordinary course of business, other than for research ordevelopment, except and to the extent that the knowl-edge, technology, science, design, plan, patent, orunderstanding which is derived from the product ofresearch or development is applied in the ordinarycourse of business. In addition, this section does notapply to any product of research or development that istangible personal property which is offered for sale.(4) Any person, including an affiliated group as

defined in s. 1504 of the Internal Revenue Code of1954, as amended, whomakes a fraudulent claim underthis section shall be liable for the payment of the tax due,together with the penalties set forth in s. 212.085, andas otherwise provided by law.(5) The department shall promulgate rules govern-

ing the implementation and operation of this section.History.—s. 1, ch. 82-219; s. 33, ch. 95-280; s. 1, ch. 2006-57.

212.054 Discretionary sales surtax; limitations,administration, and collection.—(1) No general excise tax on sales shall be levied by

the governing body of any county unless specificallyauthorized in s. 212.055. Any general excise tax onsales authorized pursuant to said section shall beadministered and collected exclusively as provided inthis section.

(2)(a) The tax imposed by the governing body of anycounty authorized to so levy pursuant to s. 212.055 shallbe a discretionary surtax on all transactions occurring inthe county which transactions are subject to the statetax imposed on sales, use, services, rentals, admis-sions, and other transactions by this chapter andcommunications services as defined for purposes ofchapter 202. The surtax, if levied, shall be computed asthe applicable rate or rates authorized pursuant to s.212.055 times the amount of taxable sales and taxablepurchases representing such transactions. If the surtaxis levied on the sale of an item of tangible personalproperty or on the sale of a service, the surtax shall becomputed by multiplying the rate imposed by the countywithin which the sale occurs by the amount of thetaxable sale. The sale of an item of tangible personalproperty or the sale of a service is not subject to thesurtax if the property, the service, or the tangiblepersonal property representing the service is deliveredwithin a county that does not impose a discretionarysales surtax.(b) However:1. The sales amount above $5,000 on any item of

tangible personal property shall not be subject to thesurtax. However, charges for prepaid calling arrange-ments, as defined in s. 212.05(1)(e)1.a., shall be subjectto the surtax. For purposes of administering the $5,000limitation on an item of tangible personal property, if twoor more taxable items of tangible personal property aresold to the same purchaser at the same time and, undergenerally accepted business practice or industry stan-dards or usage, are normally sold in bulk or are itemsthat, when assembled, comprise a working unit or partof a working unit, such items must be considered asingle item for purposes of the $5,000 limitation whensupported by a charge ticket, sales slip, invoice, or othertangible evidence of a single sale or rental.2. In the case of utility services billed on or after the

effective date of any such surtax, the entire amount ofthe charge for utility services shall be subject to thesurtax. In the case of utility services billed after the lastday the surtax is in effect, the entire amount of thecharge on said items shall not be subject to the surtax.“Utility service,” as used in this section, does not includeany communications services as defined in chapter 202.3. In the case of written contracts which are signed

prior to the effective date of any such surtax for theconstruction of improvements to real property or forremodeling of existing structures, the surtax shall bepaid by the contractor responsible for the performanceof the contract. However, the contractor may apply forone refund of any such surtax paid on materialsnecessary for the completion of the contract. Anyapplication for refund shall be made no later than 15months following initial imposition of the surtax in thatcounty. The application for refund shall be in the mannerprescribed by the department by rule. A completeapplication shall include proof of the written contractand of payment of the surtax. The application shallcontain a sworn statement, signed by the applicant or itsrepresentative, attesting to the validity of the applica-tion. The department shall, within 30 days after approvalof a complete application, certify to the county


2224

information necessary for issuance of a refund to theapplicant. Counties are hereby authorized to issuerefunds for this purpose and shall set aside from theproceeds of the surtax a sum sufficient to pay anyrefund lawfully due. Any person who fraudulentlyobtains or attempts to obtain a refund pursuant to thissubparagraph, in addition to being liable for repaymentof any refund fraudulently obtained plus a mandatorypenalty of 100 percent of the refund, is guilty of a felonyof the third degree, punishable as provided in s.775.082, s. 775.083, or s. 775.084.4. In the case of any vessel, railroad, or motor

vehicle common carrier entitled to partial exemptionfrom tax imposed under this chapter pursuant to s.212.08(4), (8), or (9), the basis for imposition of surtaxshall be the same as provided in s. 212.08 and the ratioshall be applied each month to total purchases in thisstate of property qualified for proration which is deliv-ered or sold in the taxing county to establish the portionused and consumed in intracounty movement andsubject to surtax.(3) For the purpose of this section, a transaction

shall be deemed to have occurred in a county imposingthe surtax when:(a)1. The sale includes an item of tangible personal

property, a service, or tangible personal propertyrepresenting a service, and the item of tangible personalproperty, the service, or the tangible personal propertyrepresenting the service is delivered within the county. Ifthere is no reasonable evidence of delivery of a service,the sale of a service is deemed to occur in the county inwhich the purchaser accepts the bill of sale.2. The sale of any motor vehicle or mobile home of

a class or type which is required to be registered in thisstate or in any other state shall be deemed to haveoccurred only in the county identified as the residenceaddress of the purchaser on the registration or titledocument for such property.(b) The event for which an admission is charged is

located in the county.(c) The consumer of utility services is located in the

county.(d)1. The user of any aircraft or boat of a class or

type which is required to be registered, licensed, titled,or documented in this state or by the United StatesGovernment imported into the county for use, con-sumption, distribution, or storage to be used or con-sumed in the county is located in the county.2. However, it shall be presumed that such items

used outside the county for 6 months or longer beforebeing imported into the county were not purchased foruse in the county, except as provided in s. 212.06(8)(b).3. This paragraph does not apply to the use or

consumption of items upon which a like tax of equal orgreater amount has been lawfully imposed and paidoutside the county.(e) The purchaser of any motor vehicle or mobile

home of a class or type which is required to beregistered in this state is a resident of the taxing countyas determined by the address appearing on or to bereflected on the registration document for such property.(f)1. Any motor vehicle or mobile home of a class or

type which is required to be registered in this state is

imported from another state into the taxing county by auser residing therein for the purpose of use, consump-tion, distribution, or storage in the taxing county.2. However, it shall be presumed that such items

used outside the taxing county for 6 months or longerbefore being imported into the county were not pur-chased for use in the county.(g) The real property which is leased or rented is

located in the county.(h) The transient rental transaction occurs in the

county.(i) The delivery of any aircraft or boat of a class or

type which is required to be registered, licensed, titled,or documented in this state or by the United StatesGovernment is to a location in the county. However, thisparagraph does not apply to the use or consumption ofitems upon which a like tax of equal or greater amounthas been lawfully imposed and paid outside the county.(j) The dealer owing a use tax on purchases or

leases is located in the county.(k) The delivery of tangible personal property other

than that described in paragraph (d), paragraph (e), orparagraph (f) is made to a location outside the county,but the property is brought into the county within 6months after delivery, in which event, the owner mustpay the surtax as a use tax.(l) The coin-operated amusement or vending ma-

chine is located in the county.(m) The florist taking the original order to sell

tangible personal property is located in the county,notwithstanding any other provision of this section.(4)(a) The department shall administer, collect, and

enforce the tax authorized under s. 212.055 pursuant tothe same procedures used in the administration,collection, and enforcement of the general state salestax imposed under the provisions of this chapter, exceptas provided in this section. The provisions of thischapter regarding interest and penalties on delinquenttaxes shall apply to the surtax. Discretionary salessurtaxes shall not be included in the computation ofestimated taxes pursuant to s. 212.11. Notwithstandingany other provision of law, a dealer need not separatelystate the amount of the surtax on the charge ticket,sales slip, invoice, or other tangible evidence of sale.For the purposes of this section and s. 212.055, the“proceeds” of any surtax means all funds collected andreceived by the department pursuant to a specificauthorization and levy under s. 212.055, including anyinterest and penalties on delinquent surtaxes.(b) The proceeds of a discretionary sales surtax

collected by the selling dealer located in a countyimposing the surtax shall be returned, less the cost ofadministration, to the county where the selling dealer islocated. The proceeds shall be transferred to theDiscretionary Sales Surtax Clearing Trust Fund. Aseparate account shall be established in the trust fundfor each county imposing a discretionary surtax. Theamount deducted for the costs of administrationmay notexceed 3 percent of the total revenue generated for allcounties levying a surtax authorized in s. 212.055. Theamount deducted for the costs of administration may beused only for costs that are solely and directly attribu-table to the surtax. The total cost of administration shall


2225

be prorated among those counties levying the surtax onthe basis of the amount collected for a particular countyto the total amount collected for all counties. Thedepartment shall distribute the moneys in the trustfund to the appropriate counties each month, unlessotherwise provided in s. 212.055.(c)1. Any dealer located in a county that does not

impose a discretionary sales surtax but who collects thesurtax due to sales of tangible personal property orservices delivered outside the county shall remitmonthly the proceeds of the surtax to the departmentto be deposited into an account in the DiscretionarySales Surtax Clearing Trust Fund which is separatefrom the county surtax collection accounts. The depart-ment shall distribute funds in this account using adistribution factor determined for each county that leviesa surtax and multiplied by the amount of funds in theaccount and available for distribution. The distributionfactor for each county equals the product of:a. The county’s latest official population deter-

mined pursuant to s. 186.901;b. The county’s rate of surtax; andc. The number of months the county has levied a

surtax during the most recent distribution period;

divided by the sum of all such products of the countieslevying the surtax during the most recent distributionperiod.2. The department shall compute distribution fac-

tors for eligible counties once each quarter and makeappropriate quarterly distributions.3. A county that fails to timely provide the informa-

tion required by this section to the departmentauthorizes the department, by such action, to use thebest information available to it in distributing surtaxrevenues to the county. If this information is unavailableto the department, the department may partially orentirely disqualify the county from receiving surtaxrevenues under this paragraph. A county that fails toprovide timely information waives its right to challengethe department’s determination of the county’s share, ifany, of revenues provided under this paragraph.(5) No discretionary sales surtax or increase or

decrease in the rate of any discretionary sales surtaxshall take effect on a date other than January 1. Nodiscretionary sales surtax shall terminate on a day otherthan December 31.(6) The governing body of any county levying a

discretionary sales surtax shall enact an ordinancelevying the surtax in accordance with the proceduresdescribed in s. 125.66(2).(7)(a) The governing body of any county levying a

discretionary sales surtax or the school board of anycounty levying the school capital outlay surtax author-ized by s. 212.055(6) shall notify the department within10 days after final adoption by ordinance or referendumof an imposition, termination, or rate change of thesurtax, but no later than November 16 prior to theeffective date. The notice must specify the time periodduring which the surtax will be in effect and the rate andmust include a copy of the ordinance and such otherinformation as the department requires by rule. Failureto timely provide such notification to the department

shall result in the delay of the effective date for a periodof 1 year.(b) In addition to the notification required by para-

graph (a), the governing body of any county proposingto levy a discretionary sales surtax or the school boardof any county proposing to levy the school capital outlaysurtax authorized by s. 212.055(6) shall notify thedepartment by October 1 if the referendum or con-sideration of the ordinance that would result in imposi-tion, termination, or rate change of the surtax isscheduled to occur on or after October 1 of that year.Failure to timely provide such notification to the depart-ment shall result in the delay of the effective date for aperiod of 1 year.(8) With respect to any motor vehicle or mobile

home of a class or type which is required to beregistered in this state, the tax due on a transactionoccurring in the taxing county as herein provided shallbe collected from the purchaser or user incident to thetitling and registration of such property, irrespective ofwhether such titling or registration occurs in the taxingcounty.

History.—s. 69, ch. 85-342; s. 68, ch. 86-152; ss. 11, 84, ch. 87-6; ss. 10, 11, ch.87-548; ss. 19, 37, ch. 88-119; s. 38, ch. 89-356; ss. 19, 31, ch. 90-132; s. 3, ch.90-203; s. 1, ch. 91-81; ss. 28, 129, ch. 91-112; s. 2, ch. 93-222; s. 1, ch. 96-325; s.24, ch. 96-397; s. 22, ch. 97-99; s. 3, ch. 98-141; s. 8, ch. 98-342; s. 39, ch.2000-151; ss. 47, 49, 58, ch. 2000-260; ss. 28, 38, ch. 2001-140; s. 50, ch.2010-102.

212.055 Discretionary sales surtaxes; legisla-tive intent; authorization and use of proceeds.—Itis the legislative intent that any authorization forimposition of a discretionary sales surtax shall bepublished in the Florida Statutes as a subsection ofthis section, irrespective of the duration of the levy. Eachenactment shall specify the types of counties authorizedto levy; the rate or rates which may be imposed; themaximum length of time the surtax may be imposed, ifany; the procedure which must be followed to securevoter approval, if required; the purpose for which theproceeds may be expended; and such other require-ments as the Legislature may provide. Taxable transac-tions and administrative procedures shall be as pro-vided in s. 212.054.(1) CHARTER COUNTY AND REGIONAL TRANS-

PORTATION SYSTEM SURTAX.—(a) Each charter county that has adopted a charter,

each county the government of which is consolidatedwith that of one or more municipalities, and each countythat is within or under an interlocal agreement with aregional transportation or transit authority created underchapter 343 or chapter 349 may levy a discretionarysales surtax, subject to approval by a majority vote ofthe electorate of the county or by a charter amendmentapproved by a majority vote of the electorate of thecounty.(b) The rate shall be up to 1 percent.(c) The proposal to adopt a discretionary sales

surtax as provided in this subsection and to create atrust fund within the county accounts shall be placed onthe ballot in accordance with law at a time to be set atthe discretion of the governing body.(d) Proceeds from the surtax shall be applied to as

many or as few of the uses enumerated below in


2226

whatever combination the county commission deemsappropriate:1. Deposited by the county in the trust fund and

shall be used for the purposes of development, con-struction, equipment, maintenance, operation, suppor-tive services, including a countywide bus system, on-demand transportation services, and related costs of afixed guideway rapid transit system;2. Remitted by the governing body of the county to

an expressway, transit, or transportation authoritycreated by law to be used, at the discretion of suchauthority, for the development, construction, operation,or maintenance of roads or bridges in the county, for theoperation and maintenance of a bus system, for theoperation and maintenance of on-demand transporta-tion services, for the payment of principal and intereston existing bonds issued for the construction of suchroads or bridges, and, upon approval by the countycommission, such proceeds may be pledged for bondsissued to refinance existing bonds or new bonds issuedfor the construction of such roads or bridges;3. Used by the county for the development, con-

struction, operation, and maintenance of roads andbridges in the county; for the expansion, operation, andmaintenance of bus and fixed guideway systems; for theexpansion, operation, and maintenance of on-demandtransportation services; and for the payment of principaland interest on bonds issued for the construction offixed guideway rapid transit systems, bus systems,roads, or bridges; and such proceeds may be pledgedby the governing body of the county for bonds issued torefinance existing bonds or new bonds issued for theconstruction of such fixed guideway rapid transitsystems, bus systems, roads, or bridges and no morethan 25 percent used for nontransit uses; and4. Used by the county for the planning, develop-

ment, construction, operation, and maintenance ofroads and bridges in the county; for the planning,development, expansion, operation, and maintenanceof bus and fixed guideway systems; for the planning,development, construction, operation, and maintenanceof on-demand transportation services; and for thepayment of principal and interest on bonds issued forthe construction of fixed guideway rapid transit systems,bus systems, roads, or bridges; and such proceeds maybe pledged by the governing body of the county forbonds issued to refinance existing bonds or new bondsissued for the construction of such fixed guideway rapidtransit systems, bus systems, roads, or bridges. Pur-suant to an interlocal agreement entered into pursuantto chapter 163, the governing body of the county maydistribute proceeds from the tax to a municipality, or anexpressway or transportation authority created by law tobe expended for the purpose authorized by this para-graph. Any county that has entered into interlocalagreements for distribution of proceeds to one ormore municipalities in the county shall revise suchinterlocal agreements no less than every 5 years inorder to include any municipalities that have beencreated since the prior interlocal agreements wereexecuted.(e) As used in this subsection, the term “on-demand

transportation services” means transportation provided

between flexible points of origin and destination se-lected by individual users with such service beingprovided at a time that is agreed upon by the userand the provider of the service and that is not fixed-schedule or fixed-route in nature.(2) LOCAL GOVERNMENT INFRASTRUCTURE

SURTAX.—(a)1. The governing authority in each county may

levy a discretionary sales surtax of 0.5 percent or 1percent. The levy of the surtax shall be pursuant toordinance enacted by a majority of the members of thecounty governing authority and approved by a majorityof the electors of the county voting in a referendum onthe surtax. If the governing bodies of the municipalitiesrepresenting a majority of the county’s population adoptuniform resolutions establishing the rate of the surtaxand calling for a referendum on the surtax, the levy ofthe surtax shall be placed on the ballot and shall takeeffect if approved by a majority of the electors of thecounty voting in the referendum on the surtax.2. If the surtax was levied pursuant to a referendum

held before July 1, 1993, the surtax may not be leviedbeyond the time established in the ordinance, or, if theordinance did not limit the period of the levy, the surtaxmay not be levied for more than 15 years. The levy ofsuch surtax may be extended only by approval of amajority of the electors of the county voting in areferendum on the surtax.(b) A statement which includes a brief general

description of the projects to be funded by the surtaxand which conforms to the requirements of s. 101.161shall be placed on the ballot by the governing authorityof any county which enacts an ordinance calling for areferendum on the levy of the surtax or in which thegoverning bodies of the municipalities representing amajority of the county’s population adopt uniformresolutions calling for a referendum on the surtax.The following question shall be placed on the ballot:

__FOR the __-cent sales tax

__AGAINST the __-cent sales tax

(c) Pursuant to s. 212.054(4), the proceeds of thesurtax levied under this subsection shall be distributedto the county and the municipalities within such countyin which the surtax was collected, according to:1. An interlocal agreement between the county

governing authority and the governing bodies of themunicipalities representing a majority of the county’smunicipal population, which agreement may include aschool district with the consent of the county governingauthority and the governing bodies of the municipalitiesrepresenting a majority of the county’s municipalpopulation; or2. If there is no interlocal agreement, according to

the formula provided in s. 218.62.

Any change in the distribution formula must take effecton the first day of any month that begins at least 60 daysafter written notification of that change has been madeto the department.


2227

(d) The proceeds of the surtax authorized by thissubsection and any accrued interest shall be expendedby the school district, within the county and municipa-lities within the county, or, in the case of a negotiatedjoint county agreement, within another county, tofinance, plan, and construct infrastructure; to acquireland for public recreation, conservation, or protection ofnatural resources; to provide loans, grants, or rebates toresidential or commercial property owners who makeenergy efficiency improvements to their residential orcommercial property, if a local government ordinanceauthorizing such use is approved by referendum; or tofinance the closure of county-owned or municipallyowned solid waste landfills that have been closed orare required to be closed by order of the Department ofEnvironmental Protection. Any use of the proceeds orinterest for purposes of landfill closure before July 1,1993, is ratified. The proceeds and any interest may notbe used for the operational expenses of infrastructure,except that a county that has a population of fewer than75,000 and that is required to close a landfill may usethe proceeds or interest for long-term maintenancecosts associated with landfill closure. Counties, asdefined in s. 125.011, and charter counties may, inaddition, use the proceeds or interest to retire or serviceindebtedness incurred for bonds issued before July 1,1987, for infrastructure purposes, and for bonds sub-sequently issued to refund such bonds. Any use of theproceeds or interest for purposes of retiring or servicingindebtedness incurred for refunding bonds before July1, 1999, is ratified.1. For the purposes of this paragraph, the term

“infrastructure” means:a. Any fixed capital expenditure or fixed capital

outlay associated with the construction, reconstruction,or improvement of public facilities that have a lifeexpectancy of 5 or more years and any related landacquisition, land improvement, design, and engineeringcosts.b. A fire department vehicle, an emergency med-

ical service vehicle, a sheriff’s office vehicle, a policedepartment vehicle, or any other vehicle, and theequipment necessary to outfit the vehicle for its officialuse or equipment that has a life expectancy of at least 5years.c. Any expenditure for the construction, lease, or

maintenance of, or provision of utilities or security for,facilities, as defined in s. 29.008.d. Any fixed capital expenditure or fixed capital

outlay associated with the improvement of privatefacilities that have a life expectancy of 5 or moreyears and that the owner agrees to make available foruse on a temporary basis as needed by a localgovernment as a public emergency shelter or a stagingarea for emergency response equipment during anemergency officially declared by the state or by the localgovernment under s. 252.38. Such improvements arelimited to those necessary to comply with currentstandards for public emergency evacuation shelters.The owner must enter into a written contract with thelocal government providing the improvement funding tomake the private facility available to the public forpurposes of emergency shelter at no cost to the local

government for a minimum of 10 years after completionof the improvement, with the provision that the obliga-tion will transfer to any subsequent owner until the endof the minimum period.e. Any land acquisition expenditure for a residential

housing project in which at least 30 percent of the unitsare affordable to individuals or families whose totalannual household income does not exceed 120 percentof the area median income adjusted for household size,if the land is owned by a local government or by aspecial district that enters into a written agreement withthe local government to provide such housing. The localgovernment or special district may enter into a groundlease with a public or private person or entity for nominalor other consideration for the construction of theresidential housing project on land acquired pursuantto this sub-subparagraph.2. For the purposes of this paragraph, the term

“energy efficiency improvement” means any energyconservation and efficiency improvement that reducesconsumption through conservation or a more efficientuse of electricity, natural gas, propane, or other forms ofenergy on the property, including, but not limited to, airsealing; installation of insulation; installation of energy-efficient heating, cooling, or ventilation systems; instal-lation of solar panels; building modifications to increasethe use of daylight or shade; replacement of windows;installation of energy controls or energy recoverysystems; installation of electric vehicle charging equip-ment; installation of systems for natural gas fuel asdefined in s. 206.9951; and installation of efficientlighting equipment.3. Notwithstanding any other provision of this

subsection, a local government infrastructure surtaximposed or extended after July 1, 1998, may allocate upto 15 percent of the surtax proceeds for deposit into atrust fund within the county’s accounts created for thepurpose of funding economic development projectshaving a general public purpose of improving localeconomies, including the funding of operational costsand incentives related to economic development. Theballot statement must indicate the intention to make anallocation under the authority of this subparagraph.(e) School districts, counties, and municipalities

receiving proceeds under the provisions of this subsec-tion may pledge such proceeds for the purpose ofservicing new bond indebtedness incurred pursuant tolaw. Local governments may use the services of theDivision of Bond Finance of the State Board of Admin-istration pursuant to the State Bond Act to issue anybonds through the provisions of this subsection. Coun-ties and municipalities may join together for theissuance of bonds authorized by this subsection.(f)1. Notwithstanding paragraph (d), a county that

has a population of 50,000 or less on April 1, 1992, orany county designated as an area of critical stateconcern on the effective date of this act, and thatimposed the surtax before July 1, 1992, may use theproceeds and interest of the surtax for any publicpurpose if:a. The debt service obligations for any year are

met;


2228

b. The county’s comprehensive plan has beendetermined to be in compliance with part II of chapter163; andc. The county has adopted an amendment to the

surtax ordinance pursuant to the procedure provided ins. 125.66 authorizing additional uses of the surtaxproceeds and interest.2. A municipality located within a county that has a

population of 50,000 or less on April 1, 1992, or within acounty designated as an area of critical state concern onthe effective date of this act, and that imposed the surtaxbefore July 1, 1992, may not use the proceeds andinterest of the surtax for any purpose other than aninfrastructure purpose authorized in paragraph (d)unless the municipality’s comprehensive plan hasbeen determined to be in compliance with part II ofchapter 163 and the municipality has adopted anamendment to its surtax ordinance or resolution pur-suant to the procedure provided in s. 166.041 authoriz-ing additional uses of the surtax proceeds and interest.Such municipality may expend the surtax proceeds andinterest for any public purpose authorized in theamendment.3. Those counties designated as an area of critical

state concern which qualify to use the surtax for anypublic purpose may use only up to 10 percent of thesurtax proceeds for any public purpose other than forinfrastructure purposes authorized by this section. Acounty that was designated as an area of critical stateconcern for at least 20 consecutive years prior toremoval of the designation, and that qualified to usethe surtax for any public purpose at the time of theremoval of the designation, may continue to use up to10 percent of the surtax proceeds for any public purposeother than for infrastructure purposes for 20 yearsfollowing removal of the designation, notwithstandingsubparagraph (a)2. After expiration of the 20-yearperiod, a county may continue to use up to 10 percentof the surtax proceeds for any public purpose other thanfor infrastructure if the county adopts an ordinanceproviding for such continued use of the surtax proceeds.(g) Notwithstanding paragraph (d), a county having

a population greater than 75,000 in which the taxablevalue of real property is less than 60 percent of the justvalue of real property for ad valorem tax purposes forthe tax year in which an infrastructure surtax referen-dum is placed before the voters, and the municipalitieswithin such a county, may use the proceeds and interestof the surtax for operation and maintenance of parksand recreation programs and facilities established withthe proceeds of the surtax throughout the duration of thesurtax levy or while interest earnings accruing from theproceeds of the surtax are available for such use,whichever period is longer.(h) Notwithstanding any other provision of this

section, a county shall not levy local option salessurtaxes authorized in this subsection and subsections(3), (4), and (5) in excess of a combined rate of 1percent.(3) SMALL COUNTY SURTAX.—(a) The governing authority in each county that has

a population of 50,000 or less on April 1, 1992, may levya discretionary sales surtax of 0.5 percent or 1 percent.

The levy of the surtax shall be pursuant to ordinanceenacted by an extraordinary vote of the members of thecounty governing authority if the surtax revenues areexpended for operating purposes. If the surtax revenuesare expended for the purpose of servicing bondindebtedness, the surtax shall be approved by amajority of the electors of the county voting in areferendum on the surtax.(b) A statement that includes a brief general de-

scription of the projects to be funded by the surtax andconforms to the requirements of s. 101.161 shall beplaced on the ballot by the governing authority of anycounty that enacts an ordinance calling for a referendumon the levy of the surtax for the purpose of servicingbond indebtedness. The following question shall beplaced on the ballot:

__FOR the __-cent sales tax

__AGAINST the __-cent sales tax

(c) Pursuant to s. 212.054(4), the proceeds of thesurtax levied under this subsection shall be distributedto the county and the municipalities within the county inwhich the surtax was collected, according to:1. An interlocal agreement between the county

governing authority and the governing bodies of themunicipalities representing a majority of the county’smunicipal population, which agreement may include aschool district with the consent of the county governingauthority and the governing bodies of the municipalitiesrepresenting a majority of the county’s municipalpopulation; or2. If there is no interlocal agreement, according to

the formula provided in s. 218.62.

Any change in the distribution formula shall take effecton the first day of any month that begins at least 60 daysafter written notification of that change has been madeto the department.(d)1. If the surtax is levied pursuant to a referendum,

the proceeds of the surtax and any interest accruedthereto may be expended by the school district or withinthe county andmunicipalities within the county, or, in thecase of a negotiated joint county agreement, withinanother county, for the purpose of servicing bondindebtedness to finance, plan, and construct infrastruc-ture and to acquire land for public recreation orconservation or protection of natural resources. How-ever, if the surtax is levied pursuant to an ordinanceapproved by an extraordinary vote of the members ofthe county governing authority, the proceeds and anyinterest accrued thereto may be used for operationalexpenses of any infrastructure or for any public purposeauthorized in the ordinance under which the surtax islevied.2. For the purposes of this paragraph, “infrastruc-

ture” means any fixed capital expenditure or fixedcapital costs associated with the construction, recon-struction, or improvement of public facilities that have alife expectancy of 5 or more years and any landacquisition, land improvement, design, and engineeringcosts related thereto.


2229

(e) A school district, county, or municipality thatreceives proceeds under this subsection following areferendum may pledge the proceeds for the purpose ofservicing new bond indebtedness incurred pursuant tolaw. Local governments may use the services of theDivision of Bond Finance pursuant to the State Bond Actto issue any bonds through the provisions of thissubsection. A jurisdiction may not issue bonds pursuantto this subsection more frequently than once per year. Acounty and municipality may join together to issuebonds authorized by this subsection.(f) Notwithstanding any other provision of this

section, a county shall not levy local option salessurtaxes authorized in this subsection and subsections(2), (4), and (5) in excess of a combined rate of 1percent.(4) INDIGENT CARE AND TRAUMA CENTER

SURTAX.—(a)1. The governing body in each county the gov-

ernment of which is not consolidated with that of one ormore municipalities, which has a population of at least800,000 residents and is not authorized to levy a surtaxunder subsection (5), may levy, pursuant to an ordi-nance either approved by an extraordinary vote of thegoverning body or conditioned to take effect only uponapproval by a majority vote of the electors of the countyvoting in a referendum, a discretionary sales surtax at arate that may not exceed 0.5 percent.2. If the ordinance is conditioned on a referendum,

a statement that includes a brief and general descriptionof the purposes to be funded by the surtax and thatconforms to the requirements of s. 101.161 shall beplaced on the ballot by the governing body of the county.The following questions shall be placed on the ballot:

FOR THE. . . .CENTS TAXAGAINST THE. . . .CENTS TAX

3. The ordinance adopted by the governing bodyproviding for the imposition of the surtax shall set forth aplan for providing health care services to qualifiedresidents, as defined in subparagraph 4. Such planand subsequent amendments to it shall fund a broadrange of health care services for both indigent personsand the medically poor, including, but not limited to,primary care and preventive care as well as hospitalcare. The plan must also address the services to beprovided by the Level I trauma center. It shall empha-size a continuity of care in the most cost-effectivesetting, taking into consideration both a high quality ofcare and geographic access. Where consistent withthese objectives, it shall include, without limitation,services rendered by physicians, clinics, communityhospitals, mental health centers, and alternative deliv-ery sites, as well as at least one regional referral hospitalwhere appropriate. It shall provide that agreementsnegotiated between the county and providers, includinghospitals with a Level I trauma center, will includereimbursement methodologies that take into accountthe cost of services rendered to eligible patients,recognize hospitals that render a disproportionateshare of indigent care, provide other incentives topromote the delivery of charity care, promote the

advancement of technology in medical services, recog-nize the level of responsiveness to medical needs intrauma cases, and require cost containment including,but not limited to, case management. It must alsoprovide that any hospitals that are owned and operatedby government entities on May 21, 1991, must, as acondition of receiving funds under this subsection,afford public access equal to that provided under s.286.011 as to meetings of the governing board, thesubject of which is budgeting resources for the renditionof charity care as that term is defined in the FloridaHospital Uniform Reporting System (FHURS) manualreferenced in s. 408.07. The plan shall also includeinnovative health care programs that provide cost-effective alternatives to traditional methods of servicedelivery and funding.4. For the purpose of this paragraph, the term

“qualified resident” means residents of the authorizingcounty who are:a. Qualified as indigent persons as certified by the

authorizing county;b. Certified by the authorizing county as meeting

the definition of the medically poor, defined as personshaving insufficient income, resources, and assets toprovide the needed medical care without using re-sources required to meet basic needs for shelter, food,clothing, and personal expenses; or not being eligiblefor any other state or federal program, or having medicalneeds that are not covered by any such program; orhaving insufficient third-party insurance coverage. In allcases, the authorizing county is intended to serve as thepayor of last resort; orc. Participating in innovative, cost-effective pro-

grams approved by the authorizing county.5. Moneys collected pursuant to this paragraph

remain the property of the state and shall be distributedby the Department of Revenue on a regular and periodicbasis to the clerk of the circuit court as ex officiocustodian of the funds of the authorizing county. Theclerk of the circuit court shall:a. Maintain the moneys in an indigent health care

trust fund;b. Invest any funds held on deposit in the trust fund

pursuant to general law;c. Disburse the funds, including any interest

earned, to any provider of health care services, asprovided in subparagraphs 3. and 4., upon directivefrom the authorizing county. However, if a county has apopulation of at least 800,000 residents and has leviedthe surtax authorized in this paragraph, notwithstandingany directive from the authorizing county, on October 1of each calendar year, the clerk of the court shall issue acheck in the amount of $6.5 million to a hospital in itsjurisdiction that has a Level I trauma center or shallissue a check in the amount of $3.5 million to a hospitalin its jurisdiction that has a Level I trauma center if thatcounty enacts and implements a hospital lien law inaccordance with chapter 98-499, Laws of Florida. Theissuance of the checks on October 1 of each year isprovided in recognition of the Level I trauma centerstatus and shall be in addition to the base contractamount received during fiscal year 1999-2000 and anyadditional amount negotiated to the base contract. If the


2230

hospital receiving funds for its Level I trauma centerstatus requests such funds to be used to generatefederal matching funds under Medicaid, the clerk of thecourt shall instead issue a check to the Agency forHealth Care Administration to accomplish that purposeto the extent that it is allowed through the GeneralAppropriations Act; andd. Prepare on a biennial basis an audit of the trust

fund specified in sub-subparagraph a. CommencingFebruary 1, 2004, such audit shall be delivered to thegoverning body and to the chair of the legislativedelegation of each authorizing county.6. Notwithstanding any other provision of this

section, a county shall not levy local option salessurtaxes authorized in this paragraph and subsections(2) and (3) in excess of a combined rate of 1 percent.(b) Notwithstanding any other provision of this

section, the governing body in each county the govern-ment of which is not consolidated with that of one ormore municipalities and which has a population of lessthan 800,000 residents, may levy, by ordinance subjectto approval by a majority of the electors of the countyvoting in a referendum, a discretionary sales surtax at arate that may not exceed 0.25 percent for the solepurpose of funding trauma services provided by atrauma center licensed pursuant to chapter 395.1. A statement that includes a brief and general

description of the purposes to be funded by the surtaxand that conforms to the requirements of s. 101.161shall be placed on the ballot by the governing body ofthe county. The following shall be placed on the ballot:


2. The ordinance adopted by the governing body ofthe county providing for the imposition of the surtax shallset forth a plan for providing trauma services to traumavictims presenting in the trauma service area in whichsuch county is located.3. Moneys collected pursuant to this paragraph

remain the property of the state and shall be distributedby the Department of Revenue on a regular and periodicbasis to the clerk of the circuit court as ex officiocustodian of the funds of the authorizing county. Theclerk of the circuit court shall:a. Maintain the moneys in a trauma services trust

fund.b. Invest any funds held on deposit in the trust fund

pursuant to general law.c. Disburse the funds, including any interest

earned on such funds, to the trauma center in itstrauma service area, as provided in the plan set forthpursuant to subparagraph 2., upon directive from theauthorizing county. If the trauma center receiving fundsrequests such funds be used to generate federalmatching funds under Medicaid, the custodian of thefunds shall instead issue a check to the Agency forHealth Care Administration to accomplish that purposeto the extent that the agency is allowed through theGeneral Appropriations Act.

d. Prepare on a biennial basis an audit of thetrauma services trust fund specified in sub-subpara-graph a., to be delivered to the authorizing county.4. A discretionary sales surtax imposed pursuant to

this paragraph shall expire 4 years after the effectivedate of the surtax, unless reenacted by ordinancesubject to approval by a majority of the electors of thecounty voting in a subsequent referendum.5. Notwithstanding any other provision of this

section, a county shall not levy local option salessurtaxes authorized in this paragraph and subsections(2) and (3) in excess of a combined rate of 1 percent.(5) COUNTY PUBLIC HOSPITAL SURTAX.—Any

county as defined in s. 125.011(1) may levy the surtaxauthorized in this subsection pursuant to an ordinanceeither approved by extraordinary vote of the countycommission or conditioned to take effect only uponapproval by a majority vote of the electors of the countyvoting in a referendum. In a county as defined in s.125.011(1), for the purposes of this subsection, “countypublic general hospital” means a general hospital asdefined in s. 395.002 which is owned, operated,maintained, or governed by the county or its agency,authority, or public health trust.(a) The rate shall be 0.5 percent.(b) If the ordinance is conditioned on a referendum,

the proposal to adopt the county public hospital surtaxshall be placed on the ballot in accordance with law at atime to be set at the discretion of the governing body.The referendum question on the ballot shall include abrief general description of the health care services tobe funded by the surtax.(c) Proceeds from the surtax shall be:1. Deposited by the county in a special fund, set

aside from other county funds, to be used only for theoperation, maintenance, and administration of thecounty public general hospital; and2. Remitted promptly by the county to the agency,

authority, or public health trust created by law whichadministers or operates the county public generalhospital.(d) Except as provided in subparagraphs 1. and 2.,

the county must continue to contribute each year anamount equal to at least 80 percent of that percentageof the total county budget appropriated for the opera-tion, administration, and maintenance of the countypublic general hospital from the county’s generalrevenues in the fiscal year of the county endingSeptember 30, 1991:1. Twenty-five percent of such amount must be

remitted to a governing board, agency, or authority thatis wholly independent from the public health trust,agency, or authority responsible for the county publicgeneral hospital, to be used solely for the purpose offunding the plan for indigent health care servicesprovided for in paragraph (e);2. However, in the first year of the plan, a total of

$10 million shall be remitted to such governing board,agency, or authority, to be used solely for the purpose offunding the plan for indigent health care servicesprovided for in paragraph (e), and in the second yearof the plan, a total of $15 million shall be so remitted andused.


2231

(e) A governing board, agency, or authority shall bechartered by the county commission upon this actbecoming law. The governing board, agency, or author-ity shall adopt and implement a health care plan forindigent health care services. The governing board,agency, or authority shall consist of no more than sevenand no fewer than five members appointed by thecounty commission. The members of the governingboard, agency, or authority shall be at least 18 years ofage and residents of the county. No member may beemployed by or affiliated with a health care provider orthe public health trust, agency, or authority responsiblefor the county public general hospital. The followingcommunity organizations shall each appoint a repre-sentative to a nominating committee: the South FloridaHospital and Healthcare Association, the Miami-DadeCounty Public Health Trust, the Dade County MedicalAssociation, the Miami-Dade County Homeless Trust,and the Mayor of Miami-Dade County. This committeeshall nominate between 10 and 14 county citizens forthe governing board, agency, or authority. The slateshall be presented to the county commission and thecounty commission shall confirm the top five to sevennominees, depending on the size of the governingboard. Until such time as the governing board, agency,or authority is created, the funds provided for insubparagraph (d)2. shall be placed in a restrictedaccount set aside from other county funds and notdisbursed by the county for any other purpose.1. The plan shall divide the county into a minimum

of four and maximum of six service areas, with no morethan one participant hospital per service area. Thecounty public general hospital shall be designated asthe provider for one of the service areas. Services shallbe provided through participants’ primary acute carefacilities.2. The plan and subsequent amendments to it shall

fund a defined range of health care services for bothindigent persons and the medically poor, includingprimary care, preventive care, hospital emergencyroom care, and hospital care necessary to stabilizethe patient. For the purposes of this section, “stabiliza-tion” means stabilization as defined in s. 397.311(35).Where consistent with these objectives, the plan mayinclude services rendered by physicians, clinics, com-munity hospitals, and alternative delivery sites, as wellas at least one regional referral hospital per servicearea. The plan shall provide that agreements negotiatedbetween the governing board, agency, or authority andproviders shall recognize hospitals that render a dis-proportionate share of indigent care, provide otherincentives to promote the delivery of charity care todraw down federal funds where appropriate, and requirecost containment, including, but not limited to, casemanagement. From the funds specified in subpara-graphs (d)1. and 2. for indigent health care services,service providers shall receive reimbursement at aMedicaid rate to be determined by the governingboard, agency, or authority created pursuant to thisparagraph for the initial emergency room visit, and aper-member per-month fee or capitation for thosemembers enrolled in their service area, as compensa-tion for the services rendered following the initial

emergency visit. Except for provisions of emergencyservices, upon determination of eligibility, enrollmentshall be deemed to have occurred at the time serviceswere rendered. The provisions for specific reimburse-ment of emergency services shall be repealed on July 1,2001, unless otherwise reenacted by the Legislature.The capitation amount or rate shall be determined priorto program implementation by an independent actuarialconsultant. In no event shall such reimbursement ratesexceed the Medicaid rate. The plan must also providethat any hospitals owned and operated by governmententities on or after the effective date of this act must, asa condition of receiving funds under this subsection,afford public access equal to that provided under s.286.011 as to any meeting of the governing board,agency, or authority the subject of which is budgetingresources for the retention of charity care, as that term isdefined in the rules of the Agency for Health CareAdministration. The plan shall also include innovativehealth care programs that provide cost-effective alter-natives to traditional methods of service and deliveryfunding.3. The plan’s benefits shall be made available to all

county residents currently eligible to receive health careservices as indigents or medically poor as defined inparagraph (4)(d).4. Eligible residents who participate in the health

care plan shall receive coverage for a period of 12months or the period extending from the time ofenrollment to the end of the current fiscal year, perenrollment period, whichever is less.5. At the end of each fiscal year, the governing

board, agency, or authority shall prepare an audit thatreviews the budget of the plan, delivery of services, andquality of services, and makes recommendations toincrease the plan’s efficiency. The audit shall take intoaccount participant hospital satisfaction with the planand assess the amount of poststabilization patienttransfers requested, and accepted or denied, by thecounty public general hospital.(f) Notwithstanding any other provision of this

section, a county may not levy local option salessurtaxes authorized in this subsection and subsections(2) and (3) in excess of a combined rate of 1 percent.(6) SCHOOL CAPITAL OUTLAY SURTAX.—(a) The school board in each county may levy,

pursuant to resolution conditioned to take effect onlyupon approval by a majority vote of the electors of thecounty voting in a referendum, a discretionary salessurtax at a rate that may not exceed 0.5 percent.(b) The resolution shall include a statement that

provides a brief and general description of the schoolcapital outlay projects to be funded by the surtax. Thestatement shall conform to the requirements of s.101.161 and shall be placed on the ballot by thegoverning body of the county. The following questionshall be placed on the ballot:

__FOR THE __CENTS TAX

__AGAINST THE __CENTS TAX


2232

(c) The resolution providing for the imposition of thesurtax shall set forth a plan for use of the surtaxproceeds for fixed capital expenditures or fixed capitalcosts associated with the construction, reconstruction,or improvement of school facilities and campuses whichhave a useful life expectancy of 5 or more years, andany land acquisition, land improvement, design, andengineering costs related thereto. Additionally, the planshall include the costs of retrofitting and providing fortechnology implementation, including hardware andsoftware, for the various sites within the school district.Surtax revenues may be used for the purpose ofservicing bond indebtedness to finance projects author-ized by this subsection, and any interest accruedthereto may be held in trust to finance such projects.Neither the proceeds of the surtax nor any interestaccrued thereto shall be used for operational expenses.(d) Surtax revenues collected by the Department of

Revenue pursuant to this subsection shall be distributedto the school board imposing the surtax in accordancewith law.(7) VOTER-APPROVED INDIGENT CARE SUR-

TAX.—(a)1. The governing body in each county that has a

population of fewer than 800,000 residents may levy anindigent care surtax pursuant to an ordinance condi-tioned to take effect only upon approval by a majorityvote of the electors of the county voting in a referendum.The surtax may be levied at a rate not to exceed 0.5percent, except that if a publicly supported medicalschool is located in the county, the rate shall not exceed1 percent.2. Notwithstanding subparagraph 1., the governing

body of any county that has a population of fewer than50,000 residents may levy an indigent care surtaxpursuant to an ordinance conditioned to take effectonly upon approval by a majority vote of the electors ofthe county voting in a referendum. The surtax may belevied at a rate not to exceed 1 percent.(b) A statement that includes a brief and general

description of the purposes to be funded by the surtaxand that conforms to the requirements of s. 101.161shall be placed on the ballot by the governing body ofthe county. The following questions shall be placed onthe ballot:


(c)1. The ordinance adopted by the governing bodyproviding for the imposition of the surtax must set forth aplan for providing health care services to qualifiedresidents, as defined in paragraph (d). The plan andsubsequent amendments to it shall fund a broad rangeof health care services for indigent persons and themedically poor, including, but not limited to, primary careand preventive care, as well as hospital care. It shallemphasize a continuity of care in the most cost-effectivesetting, taking into consideration a high quality of careand geographic access. Where consistent with theseobjectives, it shall include, without limitation, servicesrendered by physicians, clinics, community hospitals,mental health centers, and alternative delivery sites, as

well as at least one regional referral hospital whereappropriate. It shall provide that agreements negotiatedbetween the county and providers shall include re-imbursement methodologies that take into account thecost of services rendered to eligible patients, recognizehospitals that render a disproportionate share of in-digent care, provide other incentives to promote thedelivery of charity care, and require cost containment,including, but not limited to, case management. Theplan must also include innovative health care programsthat provide cost-effective alternatives to traditionalmethods of service delivery and funding.2. In addition to the uses specified or services

required to be provided under this subsection, theordinance adopted by a county that has a populationof fewer than 50,000 residents may pledge surtaxproceeds to service new or existing bond indebtednessincurred to finance, plan, construct, or reconstruct apublic or not-for-profit hospital in such county and anyland acquisition, land improvement, design, or engi-neering costs related to such hospital, if the governingbody of the county determines that a public or not-for-profit hospital existing at the time of issuance of thebonds authorized under this subparagraph would, morelikely than not, otherwise cease to operate. The planrequired under this paragraph may, by an extraordinaryvote of the governing body of such county, provide thatsome or all of the surtax revenues and any interestearned must be expended for the purpose of servicingsuch bond indebtedness. Such county may also use theservices of the Division of Bond Finance of the StateBoard of Administration pursuant to the State Bond Actto issue bonds under this subparagraph. A jurisdictionmay not issue bonds under this subparagraph morefrequently than once per year. Any county that has apopulation of fewer than 50,000 residents at the timeany bonds authorized in this subparagraph are issuedretains the authority granted under this subparagraphthroughout the terms of such bonds, including the termof any refinancing bonds, regardless of any subsequentincrease in population which would result in such countyhaving 50,000 or more residents.(d) For the purpose of this subsection, the term

“qualified residents” means residents of the authorizingcounty who are:1. Qualified as indigent persons as certified by the

authorizing county;2. Certified by the authorizing county as meeting

the definition of the medically poor, defined as personshaving insufficient income, resources, and assets toprovide the needed medical care without using re-sources required to meet basic needs for shelter, food,clothing, and personal expenses; not being eligible forany other state or federal program or having medicalneeds that are not covered by any such program; orhaving insufficient third-party insurance coverage. In allcases, the authorizing county shall serve as the payor oflast resort; or3. Participating in innovative, cost-effective pro-

grams approved by the authorizing county.(e) Moneys collected pursuant to this subsection

remain the property of the state and shall be distributedby the Department of Revenue on a regular and periodic


2233

basis to the clerk of the circuit court as ex officiocustodian of the funds of the authorizing county. Theclerk of the circuit court shall:1. Maintain the moneys in an indigent health care

trust fund.2. Invest any funds held on deposit in the trust fund

pursuant to general law.3. Disburse the funds, including any interest

earned, to any provider of health care services, asprovided in paragraphs (c) and (d), upon directive fromthe authorizing county.4. Disburse the funds, including any interest

earned, to service any bond indebtedness authorizedin this subsection upon directive from the authorizingcounty, which directive may be irrevocably given at thetime the bond indebtedness is incurred.(f) Notwithstanding any other provision of this

section, a county may not levy local option salessurtaxes authorized in this subsection and subsections(2) and (3) in excess of a combined rate of 1 percent or,if a publicly supported medical school is located in thecounty or the county has a population of fewer than50,000 residents, in excess of a combined rate of 1.5percent.(8) EMERGENCY FIRE RESCUE SERVICES AND

FACILITIES SURTAX.—(a) The governing authority of a county, other than a

county that has imposed two separate discretionarysurtaxes without expiration, may, by ordinance, levy adiscretionary sales surtax of up to 1 percent foremergency fire rescue services and facilities as pro-vided in this subsection. As used in this subsection, theterm “emergency fire rescue services” includes, but isnot limited to, preventing and extinguishing fires;protecting and saving life and property from fires ornatural or intentional acts or disasters; enforcingmunicipal, county, or state fire prevention codes andlaws pertaining to the prevention and control of fires;and providing prehospital emergency medical treat-ment.(b) Upon the adoption of the ordinance, the levy of

the surtax must be placed on the ballot by the governingauthority of the county enacting the ordinance. Theordinance will take effect if approved by a majority of theelectors of the county voting in a referendum held forsuch purpose. The referendum shall be placed on theballot of a regularly scheduled election. The ballot forthe referendum must conform to the requirements of s.101.161. The interlocal agreement required underparagraph (d) is a condition precedent to holding thereferendum.(c) Pursuant to s. 212.054(4), the proceeds of the

discretionary sales surtax collected under this subsec-tion, less an administrative fee that may be retained bythe Department of Revenue, shall be distributed by thedepartment to the county. The county shall distribute theproceeds it receives from the department to theparticipating jurisdictions that have entered into aninterlocal agreement with the county under this sub-section. The county may also charge an administrativefee for receiving and distributing the surtax in theamount of the actual costs incurred, not to exceed 2percent of the surtax collected.

(d) The county governing authority must developand execute an interlocal agreement with participatingjurisdictions, which are the governing bodies of munici-palities, dependent special districts, independent spe-cial districts, or municipal service taxing units thatprovide emergency fire and rescue services within thecounty. The interlocal agreement must include amajority of the service providers in the county.1. The interlocal agreement shall only specify that:a. The amount of the surtax proceeds to be

distributed by the county to each participating jurisdic-tion is based on the actual amounts collected withineach participating jurisdiction as determined by theDepartment of Revenue’s population allocations inaccordance with s. 218.62; orb. If a county has special fire control districts and

rescue districts within its boundary, the county shalldistribute the surtax proceeds among the county andthe participating municipalities or special fire control andrescue districts based on the proportion of each entity’sexpenditures of ad valorem taxes and non-ad valoremassessments for fire control and emergency rescueservices in each of the immediately preceding 5 fiscalyears to the total of the expenditures for all participatingentities.2. Each participating jurisdiction shall agree that if

a participating jurisdiction is requested to providepersonnel or equipment to any other service provider,on a long-term basis pursuant to an interlocal agree-ment, the jurisdiction providing the service is entitled topayment from the requesting service provider from thatprovider’s share of the surtax proceeds for all costs ofthe equipment or personnel.(e) Upon the surtax taking effect and initiation of

collections, a county and any participating jurisdictionentering into the interlocal agreement shall reduce thead valorem tax levy or any non-ad valorem assessmentfor fire control and emergency rescue services in its nextand subsequent budgets by the estimated amount ofrevenue provided by the surtax.(f) Use of surtax proceeds authorized under this

subsection does not relieve a local government fromcomplying with the provisions of chapter 200 and anyrelated provision of law that establishes millage caps orlimits undesignated budget reserves and procedures forestablishing rollback rates for ad valorem taxes andbudget adoption. If surtax collections exceed projectedcollections in any fiscal year, any surplus distributionshall be used to further reduce ad valorem taxes in thenext fiscal year. These proceeds shall be applied as arebate to the final millage, after the TRIM notice iscompleted in accordance with this provision.(g) Municipalities, special fire control and rescue

districts, and contract service providers that do not enterinto an interlocal agreement are not entitled to receive aportion of the proceeds of the surtax collected under thissubsection and are not required to reduce ad valoremtaxes or non-ad valorem assessments pursuant toparagraph (e).(h) The provisions of sub-subparagraph (d)1.a. and

subparagraph (d)2. do not apply if:1. There is an interlocal agreement with the county

and one or more participating jurisdictions which


2234

prohibits one or more jurisdictions from providing thesame level of service for prehospital emergency med-ical treatment within the prohibited participating jurisdic-tions’ boundaries; or2. The county has issued a certificate of public

convenience and necessity or its equivalent to a countydepartment or a dependent special district of the county.(i) Surtax collections shall be initiated on January 1

of the year following a successful referendum in order tocoincide with s. 212.054(5).(j) Notwithstanding s. 212.054, if a multicounty

independent special district created pursuant to chapter67-764, Laws of Florida, levies ad valorem taxes ondistrict property to fund emergency fire rescue serviceswithin the district and is required by s. 2, Art. VII of theState Constitution to maintain a uniform ad valorem taxrate throughout the district, the county may not levy thediscretionary sales surtax authorized by this subsectionwithin the boundaries of the district.

History.—s. 2, ch. 76-284; s. 5, ch. 82-154; s. 3, ch. 83-3; s. 1, ch. 84-373; s. 1,ch. 84-555; s. 25, ch. 85-180; s. 70, ch. 85-342; s. 8, ch. 87-99; s. 1, ch. 87-100; s. 2,ch. 87-239; s. 12, ch. 87-548; s. 85, ch. 90-132; s. 4, ch. 90-203; s. 1, ch. 90-282; ss.2, 3, ch. 91-81; s. 29, ch. 91-112; s. 2, ch. 91-418; s. 1, ch. 91-423; s. 148, ch.92-279; ss. 1, 2, ch. 92-309; s. 55, ch. 92-326; s. 3, ch. 93-207; s. 3, ch. 93-222; s.51, ch. 94-356; s. 1, ch. 95-258; s. 1, ch. 96-240; s. 1, ch. 97-83; s. 17, ch. 97-384; s.7, ch. 98-258; s. 9, ch. 98-342; s. 4, ch. 99-4; s. 1, ch. 99-340; s. 54, ch. 99-385; s.40, ch. 2000-151; ss. 10, 11, 13, 16, ch. 2000-312; s. 78, ch. 2000-318; s. 33, ch.2001-60; s. 100, ch. 2002-20; s. 7, ch. 2002-196; s. 1, ch. 2003-77; ss. 33, 42, ch.2003-254; s. 91, ch. 2003-402; s. 6, ch. 2004-41; s. 1, ch. 2004-66; s. 1, ch.2004-259; s. 3, ch. 2005-55; s. 1, ch. 2005-56; s. 1, ch. 2005-96; s. 1, ch. 2005-242;s. 1, ch. 2006-66; s. 2, ch. 2006-223; s. 14, ch. 2007-196; s. 19, ch. 2009-96; s. 1, ch.2009-132; s. 1, ch. 2009-146; s. 1, ch. 2009-182; s. 1, ch. 2010-154; s. 1, ch.2010-225; s. 5, ch. 2011-15; s. 3, ch. 2012-117; s. 14, ch. 2013-198.

212.0596 Taxation of mail order sales.—(1) For purposes of this chapter, a “mail order sale”

is a sale of tangible personal property, ordered by mailor other means of communication, from a dealer whoreceives the order in another state of the United States,or in a commonwealth, territory, or other area under thejurisdiction of the United States, and transports theproperty or causes the property to be transported,whether or not by mail, from any jurisdiction of theUnited States, including this state, to a person in thisstate, including the person who ordered the property.(2) Every dealer as defined in s. 212.06(2)(c) who

makes a mail order sale is subject to the power of thisstate to levy and collect the tax imposed by this chapterwhen:(a) The dealer is a corporation doing business

under the laws of this state or a person domiciled in,a resident of, or a citizen of, this state;(b) The dealer maintains retail establishments or

offices in this state, whether the mail order sales thussubject to taxation by this state result from or are relatedin any other way to the activities of such establishmentsor offices;(c) The dealer has agents in this state who solicit

business or transact business on behalf of the dealer,whether the mail order sales thus subject to taxation bythis state result from or are related in any other way tosuch solicitation or transaction of business, except thata printer who mails or delivers for an out-of-state printpurchaser material the printer printed for it shall not bedeemed to be the print purchaser’s agent for purposesof this paragraph;

(d) The property was delivered in this state infulfillment of a sales contract that was entered into inthis state, in accordance with applicable conflict of lawsrules, when a person in this state accepted an offer byordering the property;(e) The dealer, by purposefully or systematically

exploiting the market provided by this state by anymedia-assisted, media-facilitated, or media-solicitedmeans, including, but not limited to, direct mail adver-tising, unsolicited distribution of catalogs, computer-assisted shopping, television, radio, or other electronicmedia, or magazine or newspaper advertisements orother media, creates nexus with this state;(f) Through compact or reciprocity with another

jurisdiction of the United States, that jurisdiction uses itstaxing power and its jurisdiction over the retailer insupport of this state’s taxing power;(g) The dealer consents, expressly or by implica-

tion, to the imposition of the tax imposed by this chapter;(h) The dealer is subject to service of process under

s. 48.181;(i) The dealer’s mail order sales are subject to the

power of this state to tax sales or to require the dealer tocollect use taxes under a statute or statutes of theUnited States;(j) The dealer owns real property or tangible

personal property that is physically in this state, exceptthat a dealer whose only property (including propertyowned by an affiliate) in this state is located at thepremises of a printer with which the vendor hascontracted for printing, and is either a final printedproduct, or property which becomes a part of the finalprinted product, or property from which the printedproduct is produced, is not deemed to own suchproperty for purposes of this paragraph;(k) The dealer, while not having nexus with this

state on any of the bases described in paragraphs (a)-(j)or paragraph (l), is a corporation that is a member of anaffiliated group of corporations, as defined in s. 1504(a)of the Internal Revenue Code, whose members areincludable under s. 1504(b) of the Internal RevenueCode and whose members are eligible to file aconsolidated tax return for federal corporate incometax purposes and any parent or subsidiary corporation inthe affiliated group has nexus with this state on one ormore of the bases described in paragraphs (a)-(j) orparagraph (l); or(l) The dealer or the dealer’s activities have suffi-

cient connection with or relationship to this state or itsresidents of some type other than those described inparagraphs (a)-(k) to create nexus empowering thisstate to tax its mail order sales or to require the dealer tocollect sales tax or accrue use tax.(3) Every dealer engaged in the business of making

mail order sales is subject to the requirements of thischapter for cooperation of dealers in collection of taxesand in administration of this chapter, except that no feeshall be imposed upon such dealer for carrying out anyrequired activity.(4) The department shall, with the consent of

another jurisdiction of the United States whose coop-eration is needed, enforce this chapter in that


2235

jurisdiction, either directly or, at the option of thatjurisdiction, through its officers or employees.(5) The tax required under this section to be

collected and any amount unreturned to a purchaserthat is not tax but was collected from the purchaserunder the representation that it was tax constitute fundsof the State of Florida from the moment of collection.(6) Notwithstanding other provisions of law, a dealer

who makes a mail order sale in this state is exempt fromcollecting and remitting any local option surtax on thesale, unless the dealer is located in a county thatimposes a surtax within the meaning of s.212.054(3)(a), the order is placed through the dealer’slocation in such county, and the property purchased isdelivered into such county or into another county in thisstate that levies the surtax, in which case the provisionsof s. 212.054(3)(a) are applicable.(7) The department may establish by rule proce-

dures for collecting the use tax from unregisteredpersons who but for their mail order purchases wouldnot be required to remit sales or use tax directly to thedepartment. The procedures may provide for waiver ofregistration and registration fees, provisions for irregularremittance of tax, elimination of the collection allow-ance, and nonapplication of local option surtaxes.

History.—s. 3, ch. 87-402; s. 84, ch. 90-132; s. 30, ch. 91-112; s. 1, ch. 92-207;s. 1112, ch. 95-147; s. 34, ch. 95-280; s. 3, ch. 97-99.

212.0597 Maximum tax on fractional aircraftownership interests.—The maximum tax imposedunder this chapter, including any discretionary salessurtax under s. 212.055, is limited to $300 on the sale oruse in this state of a fractional ownership interest inaircraft pursuant to a fractional aircraft ownershipprogram. The tax applies to the total considerationpaid for the fractional ownership interest, including anyamounts paid by the fractional owner as monthlymanagement or maintenance fees. The tax appliesonly if the fractional ownership interest is sold by or tothe program manager of the fractional aircraft owner-ship program, or if the fractional ownership interest istransferred upon the approval of the program managerof the fractional aircraft ownership program.

History.—s. 8, ch. 2010-147.

212.0598 Special provisions; air carriers.—(1) Notwithstanding other provisions of this chapter

to the contrary, any air carrier utilizing mileage appor-tionment for corporate income tax purposes in this statepursuant to chapter 220 may elect, upon the conditionsprescribed in subsection (4), to be subject to the taximposed by this chapter on tangible personal propertyaccording to the provisions of this section.(2) The basis of the tax shall be the ratio of Florida

mileage to total mileage as determined pursuant tochapter 220 and this section. The ratio shall bedetermined at the close of the carrier’s preceding fiscalyear. However, during the fiscal year in which the aircarrier begins initial operations in this state, the carriermay determine its mileage apportionment factor basedon an estimated ratio of anticipated revenuemiles in thisstate to anticipated total revenue miles. In such cases,the air carrier shall pay additional tax or apply for arefund based on the actual ratio for that year. The

applicable ratio shall be applied each month to thecarrier’s total systemwide gross purchases of tangiblepersonal property and services otherwise taxable inFlorida. Additionally, the ratio shall be applied eachmonth to the carrier’s total systemwide payments for thelease or rental of, or license in, real property used by thecarrier substantially for aircraft maintenance if thatcarrier employed, on average, during the previouscalendar quarter in excess of 3,000 full-time equivalentmaintenance or repair employees at one maintenancebase that it leases, rents, or has a license in, in thisstate. In all other instances, the tax on real propertyleased, rented, or licensed by the carrier shall be asprovided in s. 212.031.(3) It is the legislative intent that air carriers are

hereby determined to be susceptible to a distinct andseparate classification for taxation under the provisionsof this chapter, if the provisions of this section are met.(4) The election provided for in this section shall not

be allowed unless the purchaser makes a writtenrequest, in a manner prescribed by the Department ofRevenue, to be taxed under the provisions of subsection(1), and such person registers with the Department ofRevenue as a dealer and extends to his or her vendor atthe time of purchase, if required to do so, a certificatestating that the item or items to be partially exemptedare for the exclusive use designated herein.(5) Notwithstanding other provisions of this chapter

to the contrary, any air carrier eligible for the electionprovided in subsection (1) which does not so elect shallbe subject to the tax imposed by this chapter on thepurchase or use of tangible personal property pur-chased or used in this state, as well as other taxesimposed herein.

History.—s. 8, ch. 87-101; s. 19, ch. 87-548; s. 2, ch. 88-3; s. 2, ch. 89-529; s. 7,ch. 90-203; s. 88, ch. 91-112; s. 1113, ch. 95-147; s. 4, ch. 97-99; s. 4, ch. 98-141.

212.06 Sales, storage, use tax; collectible fromdealers; “dealer” defined; dealers to collect frompurchasers; legislative intent as to scope of tax.—(1)(a) The aforesaid tax at the rate of 6 percent of the

retail sales price as of the moment of sale, 6 percent ofthe cost price as of the moment of purchase, or 6percent of the cost price as of the moment of commin-gling with the general mass of property in this state, asthe case may be, shall be collectible from all dealers asherein defined on the sale at retail, the use, theconsumption, the distribution, and the storage for useor consumption in this state of tangible personalproperty or services taxable under this chapter. Thefull amount of the tax on a credit sale, installment sale,or sale made on any kind of deferred payment plan shallbe due at the moment of the transaction in the samemanner as on a cash sale.(b) Except as otherwise provided, any person who

manufactures, produces, compounds, processes, orfabricates in any manner tangible personal propertyfor his or her own use shall pay a tax upon the cost of theproduct manufactured, produced, compounded, pro-cessed, or fabricated without any deduction therefromon account of the cost of material used, labor or servicecosts, or transportation charges, notwithstanding theprovisions of s. 212.02 defining “cost price.” However,the tax levied under this paragraph shall not be imposed


2236

upon any person who manufactures or produceselectrical power or energy, steam energy, or otherenergy at a single location, when such power or energyis used directly and exclusively at such location, or atother locations if the energy is transferred throughfacilities of the owner in the operation of machinery orequipment that is used to manufacture, process,compound, produce, fabricate, or prepare for shipmenttangible personal property for sale or to operatepollution control equipment, maintenance equipment,or monitoring or control equipment used in suchoperations. The manufacture or production of electricalpower or energy that is used for space heating, lighting,office equipment, or air-conditioning or any othernonmanufacturing, nonprocessing, noncompounding,nonproducing, nonfabricating, or nonshipping activityis taxable. Electrical power or energy consumed ordissipated in the transmission or distribution of electricalpower or energy for resale is also not taxable. Fabrica-tion labor shall not be taxable when a person is using hisor her own equipment and personnel, for his or her ownaccount, as a producer, subproducer, or coproducer ofa qualified motion picture. For purposes of this chapter,the term “qualified motion picture” means all or any partof a series of related images, either on film, tape, orother embodiment, including, but not limited to, all itemscomprising part of the original work and film-relatedproducts derived therefrom as well as duplicates andprints thereof and all sound recordings created toaccompany a motion picture, which is produced,adapted, or altered for exploitation in, on, or throughany medium or device and at any location, primarily forentertainment, commercial, industrial, or educationalpurposes. This exemption for fabrication labor asso-ciated with production of a qualified motion picture willinure to the taxpayer upon presentation of the certificateof exemption issued to the taxpayer under the provi-sions of s. 288.1258. A person who manufacturesfactory-built buildings for his or her own use in theperformance of contracts for the construction or im-provement of real property shall pay a tax only upon theperson’s cost price of items used in the manufacture ofsuch buildings.(c)1. Notwithstanding the provisions of paragraph

(b), the use tax on asphalt manufactured for one’s ownuse shall be calculated with respect to paragraph (b)only upon the cost of materials which become acomponent part or which are an ingredient of thefinished asphalt and upon the cost of the transportationof such components and ingredients. In addition, anindexed tax of 38 cents per ton of such manufacturedasphalt shall be due at the same time and in the samemanner as taxes due pursuant to paragraph (b).Beginning July 1, 1989, the indexed tax shall beadjusted each July 1 to an amount, rounded to thenearest cent, equal to the product of 38 cents multipliedby a fraction, the numerator of which is the annualaverage of the “materials and components for construc-tion” series of the producer price index, as calculatedand published by the United States Department ofLabor, Bureau of Statistics, for the previous calendaryear, and the denominator of which is the annualaverage of said series for calendar year 1988.

2.a. Beginning July 1, 1999, the indexed tax imposedby this paragraph on manufactured asphalt which isused for any federal, state, or local government publicworks project shall be reduced by 20 percent.b. Beginning July 1, 2000, the indexed tax imposed

by this paragraph on manufactured asphalt which isused for any federal, state, or local government publicworks project shall be reduced by 40 percent.(d) For purposes of paragraph (b), the department

may establish a cost price amount for industry groupsthat manufacture, produce, compound, process, orfabricate tangible personal property for their own usein the performance of contracts for improvements to realproperty. Such cost price amount must be establishedas a percentage, rounded to the nearest whole number,of the total contract price charged for the improvement.The cost price percentages established must beadopted by rule pursuant to the procedures providedin s. 120.54, upon petition of a majority of the membersof an industry group or by a statewide association thatrepresents such industry group, andmust be based on areasonable estimate of average costs incurred bymembers of the petitioning industry group. The depart-ment is required to adopt a cost price percentage only ifsufficient information is available to determine suchpercentage. The information considered by the depart-ment to establish the cost price percentage must be thatset forth in the petition or that which is otherwise madeavailable to the department. Any cost price percentageso established must be available only by election of amember of the industry group for which the percentagewas established and may apply only to such periods orcontracts for which the election is made. The electionmust be made by the taxpayer by timely accruing andremitting tax on the contract using the establishedpercentage figure. If the taxpayer does not timelyaccrue and remit the use tax due for a contract usingthe percentage figure, the taxpayer may not later usethis method of calculating the use tax due for thatcontract. Taxpayers must maintain adequate recordsshowing the accrual of tax using the percentage figureon total contract price. Any cost price so establishedmust remain available for use for a period of at least 5years from the date of its adoption and must bereviewed and be subject to adjustment by the depart-ment no more frequently than at 5-year intervals. Theprovisions of this paragraph are not available to personssubject to paragraph (c).(e)1. Notwithstanding any other provision of this

chapter, tax shall not be imposed on any vesselregistered under s. 328.52 by a vessel dealer or vesselmanufacturer with respect to a vessel used solely fordemonstration, sales promotional, or testing purposes.The term “promotional purposes” shall include, but notbe limited to, participation in fishing tournaments. Forthe purposes of this paragraph, “promotional purposes”means the entry of the vessel in a marine-related eventwhere prospective purchasers would be in attendance,where the vessel is entered in the name of the dealer ormanufacturer, and where the vessel is clearly markedas for sale, on which vessel the name of the dealer ormanufacturer is clearly displayed, and which vessel hasnever been transferred into the dealer’s or


2237

manufacturer’s accounting books from an inventoryitem to a capital asset for depreciation purposes.2. The provisions of this paragraph do not apply to

any vessel when used for transporting persons or goodsfor compensation; when offered, let, or rented toanother for consideration; when offered for rent orhire as a means of transportation for compensation;or when offered or used to provide transportation forpersons solicited through personal contact or throughadvertisement on a “share expense” basis.3. Notwithstanding any other provision of this

chapter, tax may not be imposed on any vesselimported into this state for the sole purpose of beingoffered for sale at retail by a yacht broker or yacht dealerregistered in this state if the vessel remains under thecare, custody, and control of the registered broker ordealer and the owner of the vessel does not makepersonal use of the vessel during that time. Theprovisions of this chapter govern the taxability of anysale or use of the vessel subsequent to its importationunder this provision.(2)(a) The term “dealer,” as used in this chapter,

includes every person who manufactures or producestangible personal property for sale at retail; for use,consumption, or distribution; or for storage to be used orconsumed in this state.(b) The term “dealer” is further defined to mean

every person, as used in this chapter, who imports, orcauses to be imported, tangible personal property fromany state or foreign country for sale at retail; for use,consumption, or distribution; or for storage to be used orconsumed in this state.(c) The term “dealer” is further defined to mean

every person, as used in this chapter, who sells at retailor who offers for sale at retail, or who has in his or herpossession for sale at retail; or for use, consumption, ordistribution; or for storage to be used or consumed inthis state, tangible personal property as defined herein,including a retailer who transacts a mail order sale.(d) The term “dealer” is further defined to mean any

person who has sold at retail; or used, or consumed, ordistributed; or stored for use or consumption in thisstate, tangible personal property and who cannot provethat the tax levied by this chapter has been paid on thesale at retail, the use, the consumption, the distribution,or the storage of such tangible personal property.However, the term “dealer” does not mean a personwho is not a “dealer” under the definition of any otherparagraph of this subsection and whose only owned orleased property (including property owned or leased byan affiliate) in this state is located at the premises of aprinter with which it has contracted for printing, if suchproperty consists of the final printed product, propertywhich becomes a part of the final printed product, orproperty from which the printed product is produced.(e) The term “dealer” is further defined to mean any

person, as used in this chapter, who leases or rentstangible personal property, as defined in this chapter, fora consideration, permitting the use or possession ofsuch property without transferring title thereto, exceptas expressly provided for to the contrary herein.(f) The term “dealer” is further defined to mean any

person, as used in this chapter, who maintains or has

within this state, directly or by a subsidiary, an office,distributing house, salesroom, or house, warehouse, orother place of business.(g) “Dealer” also means and includes every person

who solicits business either by direct representatives,indirect representatives, or manufacturers’ agents; bydistribution of catalogs or other advertising matter; or byany other means whatsoever, and by reason thereofreceives orders for tangible personal property fromconsumers for use, consumption, distribution, andstorage for use or consumption in the state; such dealershall collect the tax imposed by this chapter from thepurchaser, and no action, either in law or in equity, on asale or transaction as provided by the terms of thischapter may be had in this state by any such dealerunless it is affirmatively shown that the provisions of thischapter have been fully complied with.(h) “Dealer” also means and includes every person

who, as a representative, agent, or solicitor of an out-of-state principal or principals, solicits, receives, andaccepts orders from consumers in the state for futuredelivery and whose principal refuses to register as adealer.(i) “Dealer” also means and includes the state,

county, municipality, any political subdivision, agency,bureau or department, or other state or local govern-mental instrumentality.(j) The term “dealer” is further defined to mean any

person who leases, or grants a license to use, occupy,or enter upon, living quarters, sleeping or housekeepingaccommodations in hotels, apartment houses, room-inghouses, tourist or trailer camps, real property, spaceor spaces in parking lots or garages for motor vehicles,docking or storage space or spaces for boats in boatdocks or marinas, or tie-down or storage space orspaces for aircraft at airports. The term “dealer” alsomeans any person who has leased, occupied, or usedor was entitled to use any living quarters, sleeping orhousekeeping accommodations in hotels, apartmenthouses, roominghouses, tourist or trailer camps, realproperty, space or spaces in parking lots or garages formotor vehicles or docking or storage space or spacesfor boats in boat docks or marinas, or who haspurchased communication services or electric poweror energy, and who cannot prove that the tax levied bythis chapter has been paid to the vendor or lessor onany such transactions. The term “dealer” does notinclude any person who leases, lets, rents, or grants alicense to use, occupy, or enter upon any living quarters,sleeping quarters, or housekeeping accommodations inapartment houses, roominghouses, tourist camps, ortrailer camps, and who exclusively enters into a bonafide written agreement for continuous residence forlonger than 6 months in duration with any person wholeases, lets, rents, or is granted a license to use suchproperty.(k) “Dealer” also means any person who sells,

provides, or performs a service taxable under thischapter. “Dealer” also means any person who pur-chases, uses, or consumes a service taxable under thischapter who cannot prove that the tax levied by thischapter has been paid to the seller of the taxableservice.


2238

(l) “Dealer” also means any person who solicits,offers, provides, enters into, issues, or delivers anyservice warranty taxable under this chapter, or whoreceives, on behalf of such a person, any considerationfrom a service warranty holder.(3)(a) Except as provided in paragraph (b), every

dealer making sales, whether within or outside the state,of tangible personal property for distribution, storage, oruse or other consumption, in this state, shall, at the timeof making sales, collect the tax imposed by this chapterfrom the purchaser.(b)1. A purchaser of printed materials shall have

sole responsibility for the taxes imposed by this chapteron those materials when the printer of the materialsdelivers them to the United States Postal Service formailing to persons other than the purchaser locatedwithin and outside this state. Printers of materialsdelivered by mail to persons other than the purchaserlocated within and outside this state shall have noobligation or responsibility for the payment or collectionof any taxes imposed under this chapter on thosematerials. However, printers are obligated to collect thetaxes imposed by this chapter on printed materials whenall, or substantially all, of the materials will be mailed topersons located within this state. For purposes of theprinter’s tax collection obligation, there is a rebuttablepresumption that all materials printed at a facility aremailed to persons located within the same state as thatin which the facility is located. A certificate provided bythe purchaser to the printer concerning the delivery ofthe printed materials for that purchase or all purchasesshall be sufficient for purposes of rebutting the pre-sumption created herein.2. The Department of Revenue is authorized to

adopt rules and forms to implement the provisions ofthis paragraph.(4) On all tangible personal property imported or

caused to be imported from other states, territories, theDistrict of Columbia, or any foreign country, and used byhim or her, the dealer, as herein defined, shall pay thetax imposed by this chapter on all articles of tangiblepersonal property so imported and used, the same as ifsuch articles had been sold at retail for use orconsumption in this state. For the purposes of thischapter, the use, or consumption, or distribution, orstorage to be used or consumed in this state of tangiblepersonal property shall each be equivalent to a sale atretail, and the tax shall thereupon immediately levy andbe collected in the manner provided herein, providedthere shall be no duplication of the tax in any event.(5)(a)1. Except as provided in subparagraph 2., it is

not the intention of this chapter to levy a tax upontangible personal property imported, produced, ormanufactured in this state for export, provided thattangible personal property may not be considered asbeing imported, produced, or manufactured for exportunless the importer, producer, or manufacturer deliversthe same to a licensed exporter for exporting or to acommon carrier for shipment outside the state or mailsthe same by United States mail to a destination outsidethe state; or, in the case of aircraft being exported undertheir own power to a destination outside the continentallimits of the United States, by submission to the

department of a duly signed and validated United Statescustoms declaration, showing the departure of theaircraft from the continental United States; and furtherwith respect to aircraft, the canceled United Statesregistry of said aircraft; or in the case of parts andequipment installed on aircraft of foreign registry, bysubmission to the department of documentation, theextent of which shall be provided by rule, showing thedeparture of the aircraft from the continental UnitedStates; nor is it the intention of this chapter to levy a taxon any sale which the state is prohibited from taxingunder the Constitution or laws of the United States.Every retail sale made to a person physically present atthe time of sale shall be presumed to have beendelivered in this state.2.a. Notwithstanding subparagraph 1., a tax is levied

on each sale of tangible personal property to betransported to a cooperating state as defined in sub-subparagraph c., at the rate specified in sub-subpara-graph d. However, a Florida dealer will be relieved fromthe requirements of collecting taxes pursuant to thissubparagraph if the Florida dealer obtains from thepurchaser an affidavit setting forth the purchaser’sname, address, state taxpayer identification number,and a statement that the purchaser is aware of his or herstate’s use tax laws, is a registered dealer in Florida oranother state, or is purchasing the tangible personalproperty for resale or is otherwise not required to paythe tax on the transaction. The department may, by rule,provide a form to be used for the purposes set forthherein.b. For purposes of this subparagraph, “a cooperat-

ing state” is one determined by the executive director ofthe department to cooperate satisfactorily with this statein collecting taxes on mail order sales. No state shall beso determined unless it meets all the following minimumrequirements:(I) It levies and collects taxes on mail order sales of

property transported from that state to persons in thisstate, as described in s. 212.0596, upon request of thedepartment.(II) The tax so collected shall be at the rate specified

in s. 212.05, not including any local option or tourist orconvention development taxes collected pursuant to s.125.0104 or this chapter.(III) Such state agrees to remit to the department all

taxes so collected no later than 30 days from the lastday of the calendar quarter following their collection.(IV) Such state authorizes the department to audit

dealers within its jurisdiction who make mail order salesthat are the subject of s. 212.0596, or makes arrange-ments deemed adequate by the department for auditingthem with its own personnel.(V) Such state agrees to provide to the department

records obtained by it from retailers or dealers in suchstate showing delivery of tangible personal property intothis state upon which no sales or use tax has been paidin a manner similar to that provided in sub-subpara-graph g.c. For purposes of this subparagraph, “sales of

tangible personal property to be transported to acooperating state” means mail order sales to a personwho is in the cooperating state at the time the order is


2239

executed, from a dealer who receives that order in thisstate.d. The tax levied by sub-subparagraph a. shall be

at the rate at which such a sale would have been taxedpursuant to the cooperating state’s tax laws if con-summated in the cooperating state by a dealer and apurchaser, both of whom were physically present in thatstate at the time of the sale.e. The tax levied by sub-subparagraph a., when

collected, shall be held in the State Treasury in trust forthe benefit of the cooperating state and shall be paid to itat a time agreed upon between the department, actingfor this state, and the cooperating state or the depart-ment or agency designated by it to act for it; however,such payment shall in no event be made later than 30days from the last day of the calendar quarter after thetax was collected. Funds held in trust for the benefit of acooperating state shall not be subject to the servicecharges imposed by s. 215.20.f. The department is authorized to perform such

acts and to provide such cooperation to a cooperatingstate with reference to the tax levied by sub-subpara-graph a. as is required of the cooperating state by sub-subparagraph b.g. In furtherance of this act, dealers selling tangible

personal property for delivery in another state shallmake available to the department, upon request of thedepartment, records of all tangible personal property sosold. Such records shall include a description of theproperty, the name and address of the purchaser, thename and address of the person to whom the propertywas sent, the purchase price of the property, informa-tion regarding whether sales tax was paid in this state onthe purchase price, and such other information as thedepartment may by rule prescribe.(b)1. Notwithstanding the provisions of paragraph

(a), it is not the intention of this chapter to levy a tax onthe sale of tangible personal property to a nonresidentdealer who does not hold a Florida sales tax registra-tion, provided such nonresident dealer furnishes theseller a statement declaring that the tangible personalproperty will be transported outside this state by thenonresident dealer for resale and for no other purpose.The statement shall include, but not be limited to, thenonresident dealer’s name, address, applicable pass-port or visa number, arrival-departure card number, andevidence of authority to do business in the nonresidentdealer’s home state or country, such as his or herbusiness name and address, occupational licensenumber, if applicable, or any other suitable requirement.The statement shall be signed by the nonresident dealerand shall include the following sentence: “Under penal-ties of perjury, I declare that I have read the foregoing,and the facts alleged are true to the best of myknowledge and belief.”2. The burden of proof of subparagraph 1. rests

with the seller, who must retain the proper documenta-tion to support the exempt sale. The exempt transactionis subject to verification by the department.(c) Notwithstanding the provisions of paragraph (a),

it is not the intention of this chapter to levy a tax on thesale by a printer to a nonresident print purchaser ofmaterial printed by that printer for that nonresident print

purchaser when the print purchaser does not furnish theprinter a resale certificate containing a sales taxregistration number but does furnish to the printer astatement declaring that such material will be resold bythe nonresident print purchaser.(6) It is however, the intention of this chapter to levy

a tax on the sale at retail, the use, the consumption, thedistribution, and the storage to be used or consumed inthis state of tangible personal property after it has cometo rest in this state and has become a part of the massproperty of this state.(7) The provisions of this chapter do not apply in

respect to the use or consumption of tangible personalproperty or services, or distribution or storage oftangible personal property for use or consumption inthis state, upon which a like tax equal to or greater thanthe amount imposed by this chapter has been lawfullyimposed and paid in another state, territory of the UnitedStates, or the District of Columbia. The proof of paymentof such tax shall be made according to rules andregulations of the department. If the amount of tax paidin another state, territory of the United States, or theDistrict of Columbia is not equal to or greater than theamount of tax imposed by this chapter, then the dealershall pay to the department an amount sufficient tomake the tax paid in the other state, territory of theUnited States, or the District of Columbia and in thisstate equal to the amount imposed by this chapter.(8)(a) Use tax will apply and be due on tangible

personal property imported or caused to be importedinto this state for use, consumption, distribution, orstorage to be used or consumed in this state; provided,however, that, except as provided in paragraph (b), itshall be presumed that tangible personal property usedin another state, territory of the United States, or theDistrict of Columbia for 6 months or longer before beingimported into this state was not purchased for use in thisstate. The rental or lease of tangible personal propertywhich is used or stored in this state shall be taxablewithout regard to its prior use or tax paid on purchaseoutside this state.(b) The presumption that tangible personal property

used in another state, territory of the United States, orthe District of Columbia for 6 months or longer beforebeing imported into this state was not purchased for usein this state does not apply to any boat for which asaltwater fishing license fee is required to be paidpursuant to s. 379.354(7), either directly or indirectly, forthe purpose of taking, attempting to take, or possessingany saltwater fish for noncommercial purposes. Use taxshall apply and be due on such a boat as provided in thisparagraph, and proof of payment of such tax must bepresented prior to the first such licensure of the boat,registration of the boat pursuant to chapter 328, andtitling of the boat pursuant to chapter 328. A boat that isfirst licensed within 1 year after purchase shall besubject to use tax on the full amount of the purchaseprice; a boat that is first licensed in the second year afterpurchase shall be subject to use tax on 90 percent of thepurchase price; a boat that is first licensed in the thirdyear after purchase shall be subject to use tax on 80percent of the purchase price; a boat that is first licensedin the fourth year after purchase shall be subject to use


2240

tax on 70 percent of the purchase price; a boat that isfirst licensed in the fifth year after purchase shall besubject to use tax on 60 percent of the purchase price;and a boat that is first licensed in the sixth year afterpurchase, or later, shall be subject to use tax on 50percent of the purchase price. If the purchaser fails toprovide the purchase invoice on such boat, the fairmarket value of the boat at the time of importation intothis state shall be used to compute the tax.(9) The taxes imposed by this chapter do not apply

to the use, sale, or distribution of religious publications,bibles, hymn books, prayer books, vestments, altarparaphernalia, sacramental chalices, and like churchservice and ceremonial raiments and equipment.(10) No title certificate may be issued on any boat,

mobile home, motor vehicle, or other vehicle, or, if notitle is required by law, no license or registration may beissued for any boat, mobile home, motor vehicle, orother vehicle, unless there is filed with such applicationfor title certificate or license or registration certificate areceipt, issued by an authorized dealer or a designatedagent of the Department of Revenue, evidencing thepayment of the tax imposed by this chapter where thesame is payable. A presumption of sales and use taxapplicability is created if the motor vehicle is registeredin this state. For the purpose of enforcing this provision,all county tax collectors and all persons or firmsauthorized to sell or issue boat, mobile home, andmotor vehicle licenses are hereby designated agents ofthe department and are required to perform such duty inthe same manner and under the same conditionsprescribed for their other duties by the constitution orany statute of this state. All transfers of title to boats,mobile homes, motor vehicles, and other vehicles aretaxable transactions, unless expressly exempt underthis chapter.(11)(a) Notwithstanding any other provision of this

chapter, the taxes imposed by this chapter shall not beimposed on promotional materials, which are imported,purchased, sold, used, manufactured, fabricated, pro-cessed, printed, imprinted, assembled, distributed, orstored in this state, if the promotional materials aresubsequently exported outside this state, and regard-less of whether the exportation process is continuousand unbroken, a separate consideration is charged forthe material so exported, or the taxpayer keeps, retains,or exercises any right, power, dominion, or control overthe promotional materials before or for the purpose ofsubsequently transporting them outside this state.(b) As used in this subsection, the term promotional

materials means tangible personal property that is givenaway or otherwise distributed to promote the sale of asubscription to a publication; written or printed advertis-ing material, direct mail literature, correspondence,written solicitations, renewal notices, and billings forsales connected with or to promote the sale of asubscription to a publication; and the component partsof each of these types of promotional materials.(c) After July 1, 1992, this exemption inures to the

taxpayer only through refund of previously paid taxes orby self-accruing taxes as provided in s. 212.183 andapplies only where the seller of subscriptions to pub-lications sold in the state:

1. Is registered with the department pursuant tothis chapter; and2. Remits the taxes imposed by this chapter on

such publications.(d) This subsection applies retroactively to July 1,

1987.(12) In lieu of any other facts which may indicate

commingling, any boat which remains in this state formore than an aggregate of 183 days in any 1-yearperiod, except as provided in subsection (8) or s.212.08(7)(t), shall be presumed to be commingledwith the general mass of property of this state.(13) Registered aircraft dealers who purchase air-

craft exclusively for resale and do not pay sales tax onthe purchase price at the time of purchase shall pay ause tax computed on 1 percent of the value of theaircraft each calendar month that the aircraft is used bythe dealer. Payment of such tax shall commence in themonth during which the aircraft is first used for anypurpose for which income is received by the dealer. Adealer may pay the sales tax on the purchase of theaircraft in lieu of the monthly use tax. The value of theaircraft shall include its acquisition cost and the cost ofreconditioning that enhances the value of the aircraftand shall generally be the value shown on the books ofthe dealer in accordance with generally acceptedaccounting principles. Notwithstanding the paymentby the dealer of tax computed on 1 percent of thevalue of any aircraft, if the aircraft is leased or rented,the dealer shall collect from the customer and remit thetax that is due on the lease or rental of the aircraft; suchpayments do not diminish or offset any use tax due fromthe dealer.(14) For the purpose of determining whether a

person is improving real property, the term:(a) “Real property” means the land and improve-

ments thereto and fixtures and is synonymous with theterms “realty” and “real estate.”(b) “Fixtures” means items that are an accessory to

a building, other structure, or land and that do not losetheir identity as accessories when installed but that dobecome permanently attached to realty. However, theterm does not include the following items, whether or notsuch items are attached to real property in a permanentmanner: property of a type that is required to beregistered, licensed, titled, or documented by thisstate or by the United States Government, including,but not limited to, mobile homes, except mobile homesassessed as real property, or industrial machinery orequipment. For purposes of this paragraph, industrialmachinery or equipment is not limited to machinery andequipment used to manufacture, process, compound, orproduce tangible personal property. For an item to beconsidered a fixture, it is not necessary that the owner ofthe item also own the real property to which it isattached.(c) “Improvements to real property” includes the

activities of building, erecting, constructing, altering,improving, repairing, or maintaining real property.(15)(a) When a contractor secures rock, shell, fill dirt,

or similar materials from a location that he or she ownsor leases and uses such materials to fulfill a realproperty contract on the property of another person,


2241

the contractor is the ultimate consumer of such materi-als and is liable for use tax thereon. This paragraphdoes not apply to a person or a corporation or affiliatedgroup as defined by s. 220.03(1)(b) or (e) that securessuch materials from a location that he, she, or it owns foruse on his, her, or its own property. The basis uponwhich the contractor shall remit the tax is the fair retailmarket value determined by establishing either the pricehe or she would have to pay for it on the open market orthe price he or she would regularly charge if he or shesold it to other contractors or users.(b) When a contractor does not own or lease the

land but has entered into an agreement to purchase filldirt, rock, shell, or similar materials for his or her ownuse and wherein the contractor will excavate andremove the material, the taxable basis shall includethe cost of the material plus all costs of clearing,excavating, and removing, including labor and allother costs incurred by the contractor.(c) In lieu of the method described in paragraph (a)

for determining the taxable basis on rock, shell, fill dirt,and similar materials a contractor uses in performing acontract for the improvement of real property, thetaxable basis may be calculated as the land cost plusall costs of clearing, excavating, and loading, includinglabor, power, blasting, and similar costs.(d) No tax is applicable when the Department of

Transportation furnishes without charge the borrowmaterials or the pits where materials are to be extractedfor use on a road contract.(16)(a) Notwithstanding other provisions of this

chapter, the use by the publisher of a newspaper,magazine, or periodical of copies for his or her ownconsumption or to be given away is taxable at the usualretail price thereof, if any, or at the “cost price.”(b) For the purposes of this subsection, the term

“cost price” means the actual cost of printing of news-papers, magazines, and other publications, without anydeductions therefrom on account of the cost of materialsused, labor or services cost, transportation charges, orother direct or indirect overhead costs that are a part ofprinting costs of the property. However, the cost of laborto manufacture, produce, compound, process, or fab-ricate expendable items of tangible personal propertywhich are directly used by such person in printing othertangible personal property for sale or for his or her ownuse is exempt. Authors’ royalties, fees, or salaries,general overhead, and other costs not directly related toprinting shall be deemed to be labor associated withmanufacturing, producing, compounding, processing,or fabricating expendable items.

History.—s. 6, ch. 26319, 1949; ss. 7, 8, ch. 26871, 1951; s. 5, ch. 29883, 1955;ss. 1, 2, ch. 59-397; ss. 1, 2, ch. 59-289; s. 1, ch. 61-275; s. 1, ch. 61-279; s. 7, ch.63-253; s. 1, ch. 65-392; s. 5, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 3, ch.67-180; s. 7, ch. 68-27; s. 3, ch. 68-119; ss. 21, 35, ch. 69-106; s. 10, ch. 69-222; ss.1, 2, ch. 69-383; s. 1, ch. 70-373; s. 5, ch. 71-360; s. 1, ch. 74-32; s. 6, ch. 82-154; s.3, ch. 82-206; s. 1, ch. 83-243; s. 1, ch. 84-548; s. 60, ch. 85-342; s. 73, ch. 86-152;s. 4, ch. 86-166; s. 12, ch. 87-6; s. 3, ch. 87-99; s. 1, ch. 87-370; s. 4, ch. 87-402; ss.20, 21, ch. 87-548; s. 1, ch. 88-243; s. 6, ch. 89-292; s. 27, ch. 89-300; s. 34, ch.89-356; s. 52, ch. 91-45; ss. 114, 128, ch. 91-112; s. 2, ch. 92-168; s. 2, ch. 92-207;s. 12, ch. 92-319; s. 3, ch. 93-86; s. 9, ch. 94-353; s. 1496, ch. 95-147; s. 60, ch.95-280; s. 5, ch. 97-99; s. 1, ch. 97-221; s. 6, ch. 98-140; s. 5, ch. 98-141; s. 77, ch.99-2; s. 2, ch. 99-289; s. 1, ch. 99-334; s. 41, ch. 2000-151; s. 3, ch. 2000-182; ss. 1,2, ch. 2000-275; s. 4, ch. 2000-276; s. 1, ch. 2000-310; s. 14, ch. 2000-355; s. 1, ch.2002-46; s. 13, ch. 2002-218; s. 14, ch. 2005-280; s. 188, ch. 2008-247.

212.0601 Use taxes of vehicle dealers.—(1) Each motor vehicle dealer who is required by s.

320.08(12) to purchase one or more dealer licenseplates shall pay an annual use tax of $27 for each dealerlicense plate purchased under that subsection, inaddition to the license tax imposed by that subsection.The use tax shall be for the year for which the dealerlicense plate was purchased.(2) There shall be no additional tax imposed by this

chapter for the use of a dealer license plate for which,after July 1, 1987, a dealer use tax has been paid underthis section. This exemption shall apply to the timeperiod before the sale or any other disposition of thevehicle throughout the year for which the dealer licenseplate required by s. 320.08(12) is purchased.(3) Unless otherwise exempted by law, a motor

vehicle dealer who loans a vehicle to any person at nocharge shall accrue use tax based on the annual leasevalue as determined by the United States InternalRevenue Service’s Automobile Annual Lease ValueTable.(4) Notwithstanding the provisions of a motor ve-

hicle rental agreement, no sales or use tax and no rentalcar surcharge pursuant to s. 212.0606 shall accrue tothe use of a motor vehicle provided at no charge to aperson whose motor vehicle is being repaired, adjusted,or serviced by the entity providing the replacementmotor vehicle.


212.0602 Education; limited exemption.—To fa-cilitate investment in education and job training, there isalso exempt from the taxes levied under this chapter,subject to the provisions of this section, the purchase orlease of materials, equipment, and other items or thelicense in or lease of real property by any entity,institution, or organization that is primarily engaged inteaching students to perform any of the activities orservices described in s. 212.031(1)(a)9., that conductsclasses at a fixed location located in this state, that islicensed under chapter 1005, and that has at least 500enrolled students. Any entity, institution, or organizationmeeting the requirements of this section shall bedeemed to qualify for the exemptions in ss.212.031(1)(a)9. and 212.08(5)(f) and (12), and to qualifyfor an exemption for its purchase or lease of materials,equipment, and other items used for education ordemonstration of the school’s curriculum, includingsupporting operations. Nothing in this section shallpreclude an entity described in this section fromqualifying for any other exemption provided for in thischapter.


1212.0606 Rental car surcharge.—(1) Except as provided in subsection (2), a sur-

charge of $2 per day or any part of a day is imposedupon the lease or rental of a motor vehicle licensed forhire and designed to carry less than nine passengersregardless of whether the motor vehicle is licensed inthis state. The surcharge applies to only the first 30 daysof the term of a lease or rental. The surcharge is subjectto all applicable taxes imposed by this chapter.


2242

(2) A member of a car-sharing service who uses amotor vehicle as described in subsection (1) for lessthan 24 hours pursuant to an agreement with the car-sharing service shall pay a surcharge of $1 per usage. Amember of a car-sharing service who uses the samemotor vehicle for 24 hours or more shall pay a surchargeof $2 per day or any part of a day as provided insubsection (1). For purposes of this subsection, theterm “car-sharing service” means a membership-basedorganization or business, or division thereof, whichrequires the payment of an application or membershipfee and provides member access to motor vehicles:(a) Only at locations that are not staffed by car-

sharing service personnel employed solely for thepurpose of interacting with car-sharing service mem-bers;(b) Twenty-four hours per day, 7 days per week;(c) Only through automated means, including, but

not limited to, smartphone applications or electronicmembership cards;(d) On an hourly basis or for a shorter increment of

time;(e) Without a separate fee for refueling the motor

vehicle;(f) Without a separate fee for minimum financial

responsibility liability insurance; and(g) Owned or controlled by the car-sharing service

or its affiliates.

The surcharge imposed under this subsection does notapply to the lease, rental, or use of a motor vehicle froma location owned, operated, or leased by or for thebenefit of an airport or airport authority.(3)(a) Notwithstanding s. 212.20, and less the costs

of administration, 80 percent of the proceeds of thissurcharge shall be deposited in the State TransportationTrust Fund, 15.75 percent of the proceeds of thissurcharge shall be deposited in the Tourism Promo-tional Trust Fund created in s. 288.122, and 4.25percent of the proceeds of this surcharge shall bedeposited in the Florida International Trade and Promo-tion Trust Fund. For the purposes of this subsection,“proceeds” of the surcharge means all funds collectedand received by the department under this section,including interest and penalties on delinquent sur-charges. The department shall provide the Departmentof Transportation rental car surcharge revenue informa-tion for the previous state fiscal year by September 1 ofeach year.(b) Notwithstanding any other provision of law, the

proceeds deposited in the State Transportation TrustFund shall be allocated on an annual basis in theDepartment of Transportation’s work program to eachdepartment district, except the Turnpike District. Theamount allocated to each district shall be based on theamount of proceeds attributed to the counties withineach respective district.(4) Except as provided in this section, the depart-

ment shall administer, collect, and enforce the sur-charge as provided in this chapter.(a) The department shall require dealers to report

surcharge collections according to the county to whichthe surcharge was attributed. For purposes of this

section, the surcharge shall be attributed to the countywhere the rental agreement was entered into.(b) Dealers who collect the rental car surcharge

shall report to the department all surcharge revenuesattributed to the county where the rental agreement wasentered into on a timely filed return for each requiredreporting period. The provisions of this chapter whichapply to interest and penalties on delinquent taxes applyto the surcharge. The surcharge shall not be included inthe calculation of estimated taxes pursuant to s. 212.11.The dealer’s credit provided in s. 212.12 does not applyto any amount collected under this section.(5) The surcharge imposed by this section does not

apply to a motor vehicle provided at no charge to aperson whose motor vehicle is being repaired, adjusted,or serviced by the entity providing the replacementmotor vehicle.

History.—s. 4, ch. 89-364; ss. 32, 90, ch. 90-132; s. 109, ch. 90-136; s. 3, ch.91-79; s. 5, ch. 92-299; s. 7, ch. 97-99; s. 6, ch. 98-342; s. 1, ch. 2000-257; s. 60, ch.2002-20; s. 18, ch. 2003-254; s. 1, ch. 2014-199.

1Note.—Section 22, ch. 2000-257, provides that “[n]otwithstanding any other lawto the contrary the requirements of sections 206.46(3) and 206.606(2), FloridaStatutes, shall not apply to any funding, programs, or other provisions contained inthis act.”

212.07 Sales, storage, use tax; tax added topurchase price; dealer not to absorb; liability ofpurchasers who cannot prove payment of the tax;penalties; general exemptions.—(1)(a) The privilege tax herein levied measured by

retail sales shall be collected by the dealers from thepurchaser or consumer.(b) A resale must be in strict compliance with s.

212.18 and the rules and regulations adopted there-under. A dealer whomakes a sale for resale that is not instrict compliance with s. 212.18 and the rules andregulations adopted thereunder is liable for and mustpay the tax. A dealer who makes a sale for resale shalldocument the exempt nature of the transaction, asestablished by rules adopted by the department, byretaining a copy of the purchaser’s resale certificate. Inlieu of maintaining a copy of the certificate, a dealer maydocument, before the time of sale, an authorizationnumber provided telephonically or electronically by thedepartment, or by such other means established by ruleof the department. The dealer may rely on a resalecertificate issued pursuant to s. 212.18(3)(d), valid atthe time of receipt from the purchaser, without seekingannual verification of the resale certificate if the dealermakes recurring sales to a purchaser in the normalcourse of business on a continual basis. For purposes ofthis paragraph, “recurring sales to a purchaser in thenormal course of business” refers to a sale in which thedealer extends credit to the purchaser and records thedebt as an account receivable, or in which the dealersells to a purchaser who has an established cash orC.O.D. account, similar to an open credit account. Forpurposes of this paragraph, purchases are made from aselling dealer on a continual basis if the selling dealermakes, in the normal course of business, sales to thepurchaser at least once in every 12-month period. Adealer may, through the informal protest provided for ins. 213.21 and the rules of the department, provide thedepartment with evidence of the exempt status of a sale.Consumer certificates of exemption executed by those


2243

exempt entities that were registered with the depart-ment at the time of sale, resale certificates provided bypurchasers who were active dealers at the time of sale,and verification by the department of a purchaser’sactive dealer status at the time of sale in lieu of a resalecertificate shall be accepted by the department whensubmitted during the protest period, but may not beaccepted in any proceeding under chapter 120 or anycircuit court action instituted under chapter 72.(c) Unless the purchaser of tangible personal prop-

erty that is incorporated into tangible personal propertymanufactured, produced, compounded, processed, orfabricated for one’s own use and subject to the taximposed under s. 212.06(1)(b) or is purchased forexport under s. 212.06(5)(a)1. extends a certificate incompliance with the rules of the department, the dealershall himself or herself be liable for and pay the tax.(2) A dealer shall, as far as practicable, add the

amount of the tax imposed under this chapter to the saleprice, and the amount of the tax shall be separatelystated as Florida tax on any charge ticket, sales slip,invoice, or other tangible evidence of sale. Such taxshall constitute a part of such price, charge, or proof ofsale which shall be a debt from the purchaser orconsumer to the dealer, until paid, and shall berecoverable at law in the same manner as otherdebts. Where it is impracticable, due to the nature ofthe business practices within an industry, to separatelystate Florida tax on any charge ticket, sales slip, invoice,or other tangible evidence of sale, the department mayestablish an effective tax rate for such industry. Thedepartment may also amend this effective tax rate asthe industry’s pricing or practices change. Except asotherwise specifically provided, any dealer who ne-glects, fails, or refuses to collect the tax herein providedupon any, every, and all retail sales made by the dealeror the dealer’s agents or employees of tangible personalproperty or services which are subject to the taximposed by this chapter shall be liable for and paythe tax himself or herself.(3)(a) A dealer who fails, neglects, or refuses to

collect the tax or fees imposed under this chapter byhimself or herself or through the dealer’s agents oremployees, in addition to the penalty of being liable forpaying the tax or fee, commits a misdemeanor of thefirst degree, punishable as provided in s. 775.082 or s.775.083.(b) A dealer who willfully fails to collect a tax or fee

after the department provides notice of the duty tocollect the tax or fee is liable for a specific penalty of 100percent of the uncollected tax or fee. This penalty is inaddition to any other penalty that may be imposed bylaw. A dealer who willfully fails to collect taxes or feestotaling:1. Less than $300:a. For a first offense, commits a misdemeanor of

the second degree, punishable as provided in s.775.082 or s. 775.083.b. For a second offense, commits a misdemeanor

of the first degree, punishable as provided in s. 775.082or s. 775.083.

c. For a third or subsequent offense, commits afelony of the third degree, punishable as provided in s.775.082, s. 775.083, or s. 775.084.2. An amount equal to $300 or more, but less than

$20,000, commits a felony of the third degree, punish-able as provided in s. 775.082, s. 775.083, or s.775.084.3. An amount equal to $20,000 or more, but less

than $100,000, commits a felony of the second degree,punishable as provided in s. 775.082, s. 775.083, or s.775.084.4. An amount equal to $100,000 or more, commits

a felony of the first degree, punishable as provided in s.775.082, s. 775.083, or s. 775.084.(c) The department shall provide written notice of

the duty to collect taxes or fees to the dealer by personalservice or by sending notice to the dealer’s last knownaddress by registered mail. The department mayprovide written notice using both methods describedin this paragraph.(4) A dealer engaged in any business taxable under

this chapter may not advertise or hold out to the public,in any manner, directly or indirectly, that he or she willabsorb all or any part of the tax, or that he or she willrelieve the purchaser of the payment of all or any part ofthe tax, or that the tax will not be added to the sellingprice of the property or services sold or released or,when added, that it or any part thereof will be refundedeither directly or indirectly by any method whatsoever. Aperson who violates this provision with respect toadvertising or refund is guilty of a misdemeanor of thesecond degree, punishable as provided in s. 775.082 ors. 775.083. A second or subsequent offense constitutesa misdemeanor of the first degree, punishable asprovided in s. 775.082 or s. 775.083.(5)(a) The gross proceeds derived from the sale in

this state of livestock, poultry, and other farm productsdirect from the farm are exempted from the tax levied bythis chapter provided such sales are made directly bythe producers. The producers shall be entitled to suchexemptions although the livestock so sold in this statemay have been registered with a breeders’ or registryassociation prior to the sale and although the sale takesplace at a livestock show or race meeting, so long as thesale is made by the original producer and within thisstate. When sales of livestock, poultry, or other farmproducts are made to consumers by any person, asdefined herein, other than a producer, they are notexempt from the tax imposed by this chapter. Theforegoing exemption does not apply to ornamentalnursery stock offered for retail sale by the producer.(b) Sales of race horses at claiming races are

taxable; however, if sufficient information is providedby race track officials to properly administer the tax,sales tax is due only on the maximum single amount forwhich a horse is sold at all races at which it is claimedduring an entire racing season.(6) It is specifically provided that the use tax as

defined herein does not apply to livestock and livestockproducts, to poultry and poultry products, or to farm andagricultural products, when produced by the farmer andused by him or her and members of the farmer’s familyand his or her employees on the farm.


2244

(7) Provided, however, that each and every agri-cultural commodity sold by any person, other than aproducer, to any other person who purchases not fordirect consumption but for the purpose of acquiring rawproducts for use or for sale in the process of preparing,finishing, or manufacturing such agricultural commodityfor the ultimate retail consumer trade shall be and isexempted from any and all provisions of this chapter,including payment of the tax applicable to the sale,storage, use, or transfer, or any other utilization orhandling thereof, except when such agricultural com-modity is actually sold as a marketable or finishedproduct to the ultimate consumer; in no case shall morethan one tax be exacted.(8) Any person who has purchased at retail, used,

consumed, distributed, or stored for use or consumptionin this state tangible personal property, admissions,communication or other services taxable under thischapter, or leased tangible personal property, or whohas leased, occupied, or used or was entitled to use anyreal property, space or spaces in parking lots or garagesfor motor vehicles, docking or storage space or spacesfor boats in boat docks or marinas, and cannot provethat the tax levied by this chapter has been paid to his orher vendor, lessor, or other person is directly liable tothe state for any tax, interest, or penalty due on anysuch taxable transactions.(9)(a) If a purchaser engaging in transactions taxable

under this chapter did not pay tax to a vendor based ona good faith belief that the transaction was a nontaxablepurchase for resale or the transaction was exempt as apurchase by an organization exempt from tax under thischapter, except as provided in paragraph (b), neither thepurchaser nor the vendor is directly liable for any tax,interest, or penalty that would otherwise be due if thefollowing conditions are met:1. At the time of the purchase, the purchaser was

not registered as a dealer with the department or did nothold a consumer’s certificate of exemption from thedepartment.2. At the time of the purchase, the purchaser was

qualified to register with the department as a dealer or toreceive a consumer’s certificate of exemption from thedepartment.3. Before applying for treatment under this sub-

section, the purchaser has registered with the depart-ment as a dealer or has applied for and received aconsumer’s certificate of exemption from the depart-ment.4. The purchaser establishes justifiable cause for

failure to register as a dealer or to obtain a consumer’scertificate of exemption before making the purchase.Whether a purchaser has established justifiable causefor failure to register depends on the facts andcircumstances of each case, including, but not limitedto, such factors as the complexity of the transaction, thepurchaser’s business experience and history, whetherthe purchaser sought advice on its tax obligations,whether any such advice was followed, and anyremedial action taken by the purchaser.5. The transaction would otherwise qualify as

exempt under this chapter except for the fact that atthe time of the purchase the purchaser was not

registered as a dealer with the department or did nothold a consumer’s certificate of exemption from thedepartment.6. Relief pursuant to this subsection is applied for:a. Before the department has initiated any audit or

other action or inquiry in regard to the purchaser or thevendor; orb. If any audit or other action or inquiry of the

purchaser or the vendor has already been initiated,within 7 days after being informed in writing by thedepartment that the purchaser was required to beregistered or to hold a consumer’s certificate ofexemption at the time the transaction occurred.(b) In lieu of the tax, penalties, and interest that

would otherwise have been due, the department shallimpose and collect the following mandatory penalties,which the department may not waive:1. If a purchaser or vendor applies for relief before

the department initiates any audit or other action orinquiry, the mandatory penalty is the lesser of $1,000 or10 percent of the total tax due on transactions thatqualify for treatment under this subsection.2. If a purchaser or vendor applies for relief after an

audit or other action or inquiry has already been initiatedby the department, the mandatory penalty is the lesserof $5,000 or 20 percent of the total tax due ontransactions that qualify for treatment under this sub-section.

The department may impose and collect the mandatorypenalties from either the purchaser or the vendor thatfailed to obtain proper documentation at the time of thetransaction.(c) The department may adopt forms and rules to

administer this subsection.History.—s. 7, ch. 26319, 1949; s. 1, ch. 28297, 1953; s. 1, ch. 61-276; s. 6, ch.

65-329; s. 4, ch. 68-119; s. 11, ch. 69-222; s. 123, ch. 71-136; s. 6, ch. 71-360; s. 7,ch. 83-297; s. 65, ch. 86-152; ss. 13, 85, ch. 87-6; s. 53, ch. 87-101; ss. 24, 25, ch.87-548; s. 19, ch. 91-224; s. 1114, ch. 95-147; s. 8, ch. 97-99; s. 2, ch. 98-142; s. 18,ch. 99-208; s. 3, ch. 99-239; s. 15, ch. 2002-218; s. 3, ch. 2014-40.

212.08 Sales, rental, use, consumption, distri-bution, and storage tax; specified exemptions.—The sale at retail, the rental, the use, the consumption,the distribution, and the storage to be used or consumedin this state of the following are hereby specificallyexempt from the tax imposed by this chapter.(1) EXEMPTIONS; GENERAL GROCERIES.—(a) Food products for human consumption are

exempt from the tax imposed by this chapter.(b) For the purpose of this chapter, as used in this

subsection, the term “food products” means ediblecommodities, whether processed, cooked, raw, canned,or in any other form, which are generally regarded asfood. This includes, but is not limited to, all of thefollowing:1. Cereals and cereal products, baked goods,

oleomargarine, meat and meat products, fish andseafood products, frozen foods and dinners, poultry,eggs and egg products, vegetables and vegetableproducts, fruit and fruit products, spices, salt, sugarand sugar products, milk and dairy products, andproducts intended to be mixed with milk.2. Natural fruit or vegetable juices or their concen-

trates or reconstituted natural concentrated fruit or


2245

vegetable juices, whether frozen or unfrozen, dehy-drated, powdered, granulated, sweetened or unswee-tened, seasoned with salt or spice, or unseasoned;coffee, coffee substitutes, or cocoa; and tea, unless it issold in a liquid form.3. Bakery products sold by bakeries, pastry shops,

or like establishments that do not have eating facilities.(c) The exemption provided by this subsection does

not apply to:1. Food products sold as meals for consumption on

or off the premises of the dealer.2. Food products furnished, prepared, or served for

consumption at tables, chairs, or counters or from trays,glasses, dishes, or other tableware, whether providedby the dealer or by a person with whom the dealercontracts to furnish, prepare, or serve food products toothers.3. Food products ordinarily sold for immediate

consumption on the seller’s premises or near a locationat which parking facilities are provided primarily for theuse of patrons in consuming the products purchased atthe location, even though such products are sold on a“take out” or “to go” order and are actually packaged orwrapped and taken from the premises of the dealer.4. Sandwiches sold ready for immediate consump-

tion on or off the seller’s premises.5. Food products sold ready for immediate con-

sumption within a place, the entrance to which is subjectto an admission charge.6. Food products sold as hot prepared food pro-

ducts.7. Soft drinks, including, but not limited to, any

nonalcoholic beverage, any preparation or beveragecommonly referred to as a “soft drink,” or any non-carbonated drink made from milk derivatives or tea, ifsold in cans or similar containers.8. Ice cream, frozen yogurt, and similar frozen

dairy or nondairy products in cones, small cups, or pints,popsicles, frozen fruit bars, or other novelty items,whether or not sold separately.9. Food that is prepared, whether on or off the

premises, and sold for immediate consumption. Thisdoes not apply to food prepared off the premises andsold in the original sealed container, or the slicing ofproducts into smaller portions.10. Food products sold through a vending machine,

pushcart, motor vehicle, or any other form of vehicle.11. Candy and any similar product regarded as

candy or confection, based on its normal use, asindicated on the label or advertising thereof.12. Bakery products sold by bakeries, pastry shops,

or like establishments having eating facilities, exceptwhen sold for consumption off the seller’s premises.13. Food products served, prepared, or sold in or by

restaurants, lunch counters, cafeterias, hotels, taverns,or other like places of business.(d) As used in this subsection, the term:1. “For consumption off the seller’s premises”

means that the food or drink is intended by the customerto be consumed at a place away from the dealer’spremises.2. “For consumption on the seller’s premises”

means that the food or drink sold may be immediately

consumed on the premises where the dealer conductshis or her business. In determining whether an item offood is sold for immediate consumption, the customaryconsumption practices prevailing at the selling facilityshall be considered.3. “Premises” shall be construed broadly, and

means, but is not limited to, the lobby, aisle, orauditorium of a theater; the seating, aisle, or parkingarea of an arena, rink, or stadium; or the parking area ofa drive-in or outdoor theater. The premises of a catererwith respect to catered meals or beverages shall be theplace where such meals or beverages are served.4. “Hot prepared food products” means those

products, items, or components which have beenprepared for sale in a heated condition and which aresold at any temperature that is higher than the airtemperature of the room or place where they are sold.“Hot prepared food products,” for the purposes of thissubsection, includes a combination of hot and cold fooditems or components where a single price has beenestablished for the combination and the food productsare sold in such combination, such as a hot meal, a hotspecialty dish or serving, or a hot sandwich or hot pizza,including cold components or side items.(e)1. Food or drinks not exempt under paragraphs

(a), (b), (c), and (d) are exempt, notwithstanding thoseparagraphs, when purchased with food coupons orSpecial Supplemental Food Program for Women,Infants, and Children vouchers issued under authorityof federal law.2. This paragraph is effective only while federal law

prohibits a state’s participation in the federal foodcoupon program or Special Supplemental Food Pro-gram for Women, Infants, and Children if there is anofficial determination that state or local sales taxes arecollected within that state on purchases of food or drinkswith such coupons.3. This paragraph shall not apply to any food or

drinks on which federal law shall permit sales taxeswithout penalty, such as termination of the state’sparticipation.(f) The application of the tax on a package that

contains exempt food products and taxable nonfoodproducts depends upon the essential character of thecomplete package.1. If the taxable items represent more than 25

percent of the cost of the complete package and a singlecharge is made, the entire sales price of the package istaxable. If the taxable items are separately stated, theseparate charge for the taxable items is subject to tax.2. If the taxable items represent 25 percent or less

of the cost of the complete package and a single chargeis made, the entire sales price of the package is exemptfrom tax. The person preparing the package is liable forthe tax on the cost of the taxable items going into thecomplete package. If the taxable items are separatelystated, the separate charge is subject to tax.(2) EXEMPTIONS; MEDICAL.—(a) There shall be exempt from the tax imposed by

this chapter any medical products and supplies ormedicine dispensed according to an individual prescrip-tion or prescriptions written by a prescriber authorizedby law to prescribe medicinal drugs; hypodermic


2246

needles; hypodermic syringes; chemical compoundsand test kits used for the diagnosis or treatment ofhuman disease, illness, or injury; and common house-hold remedies recommended and generally sold forinternal or external use in the cure, mitigation, treat-ment, or prevention of illness or disease in humanbeings, but not including cosmetics or toilet articles,notwithstanding the presence of medicinal ingredientstherein, according to a list prescribed and approved bythe Department of Business and Professional Regula-tion, which list shall be certified to the Department ofRevenue from time to time and included in the rulespromulgated by the Department of Revenue. Thereshall also be exempt from the tax imposed by thischapter artificial eyes and limbs; orthopedic shoes;prescription eyeglasses and items incidental thereto orwhich become a part thereof; dentures; hearing aids;crutches; prosthetic and orthopedic appliances; andfunerals. In addition, any items intended for one-timeuse which transfer essential optical characteristics tocontact lenses shall be exempt from the tax imposed bythis chapter; however, this exemption shall apply onlyafter $100,000 of the tax imposed by this chapter onsuch items has been paid in any calendar year by ataxpayer who claims the exemption in such year.Funeral directors shall pay tax on all tangible personalproperty used by them in their business.(b) For the purposes of this subsection:1. “Prosthetic and orthopedic appliances” means

any apparatus, instrument, device, or equipment usedto replace or substitute for any missing part of the body,to alleviate the malfunction of any part of the body, or toassist any disabled person in leading a normal life byfacilitating such person’s mobility. Such apparatus,instrument, device, or equipment shall be exemptedaccording to an individual prescription or prescriptionswritten by a physician licensed under chapter 458,chapter 459, chapter 460, chapter 461, or chapter 466,or according to a list prescribed and approved by theDepartment of Health, which list shall be certified to theDepartment of Revenue from time to time and includedin the rules promulgated by the Department of Revenue.2. “Cosmetics” means articles intended to be

rubbed, poured, sprinkled, or sprayed on, introducedinto, or otherwise applied to the human body forcleansing, beautifying, promoting attractiveness, oraltering the appearance and also means articlesintended for use as a compound of any such articles,including, but not limited to, cold creams, suntan lotions,makeup, and body lotions.3. “Toilet articles” means any article advertised or

held out for sale for grooming purposes and thosearticles that are customarily used for grooming pur-poses, regardless of the name by which they may beknown, including, but not limited to, soap, toothpaste,hair spray, shaving products, colognes, perfumes,shampoo, deodorant, and mouthwash.4. “Prescription” includes any order for drugs or

medicinal supplies written or transmitted by any meansof communication by a duly licensed practitionerauthorized by the laws of the state to prescribe suchdrugs or medicinal supplies and intended to be dis-pensed by a pharmacist. The term also includes an

orally transmitted order by the lawfully designated agentof such practitioner. The term also includes an orderwritten or transmitted by a practitioner licensed topractice in a jurisdiction other than this state, but onlyif the pharmacist called upon to dispense such orderdetermines, in the exercise of his or her professionaljudgment, that the order is valid and necessary for thetreatment of a chronic or recurrent illness. The term alsoincludes a pharmacist’s order for a product selectedfrom the formulary created pursuant to s. 465.186. Aprescription may be retained in written form, or thepharmacist may cause it to be recorded in a dataprocessing system, provided that such order can beproduced in printed form upon lawful request.(c) Chlorine shall not be exempt from the tax

imposed by this chapter when used for the treatmentof water in swimming pools.(d) Lithotripters are exempt.(e) Human organs are exempt.(f) Sales of drugs to or by physicians, dentists,

veterinarians, and hospitals in connection with medicaltreatment are exempt.(g) Medical products and supplies used in the cure,

mitigation, alleviation, prevention, or treatment of injury,disease, or incapacity which are temporarily or perma-nently incorporated into a patient or client by a practi-tioner of the healing arts licensed in the state areexempt.(h) The purchase by a veterinarian of commonly

recognized substances possessing curative or remedialproperties which are ordered and dispensed as treat-ment for a diagnosed health disorder by or on theprescription of a duly licensed veterinarian, and whichare applied to or consumed by animals for alleviation ofpain or the cure or prevention of sickness, disease, orsuffering are exempt. Also exempt are the purchase bya veterinarian of antiseptics, absorbent cotton, gauzefor bandages, lotions, vitamins, and worm remedies.(i) Sales of therapeutic veterinary diets specifically

formulated to aid in the management of illness anddisease of a diagnosed health disorder in an animal andwhich are only available from a licensed veterinarian areexempt from the tax imposed under this chapter.(j) X-ray opaques, also known as opaque drugs

and radiopaque, such as the various opaque dyes andbarium sulphate, when used in connection with medicalX rays for treatment of bodies of humans and animals,are exempt.(k) Parts, special attachments, special lettering, and

other like items that are added to or attached to tangiblepersonal property so that a handicapped person canuse them are exempt when such items are purchasedby a person pursuant to an individual prescription.(l) This subsection shall be strictly construed and

enforced.(3) EXEMPTIONS; CERTAIN FARM EQUIPMENT.

There shall be no tax on the sale, rental, lease, use,consumption, or storage for use in this state of powerfarm equipment used exclusively on a farm or in a forestin the agricultural production of crops or products asproduced by those agricultural industries included in s.570.02(1), or for fire prevention and suppression workwith respect to such crops or products. Harvesting may


2247

not be construed to include processing activities. Thisexemption is not forfeited by moving farm equipmentbetween farms or forests. However, this exemption shallnot be allowed unless the purchaser, renter, or lesseesigns a certificate stating that the farm equipment is tobe used exclusively on a farm or in a forest foragricultural production or for fire prevention and sup-pression, as required by this subsection. Possession bya seller, lessor, or other dealer of a written certificationby the purchaser, renter, or lessee certifying thepurchaser’s, renter’s, or lessee’s entitlement to anexemption permitted by this subsection relieves theseller from the responsibility of collecting the tax on thenontaxable amounts, and the department shall looksolely to the purchaser for recovery of such tax if itdetermines that the purchaser was not entitled to theexemption.(4) EXEMPTIONS; ITEMS BEARING OTHER EX-

CISE TAXES, ETC.—(a) Also exempt are:1. Water delivered to the purchaser through pipes

or conduits or delivered for irrigation purposes. The saleof drinking water in bottles, cans, or other containers,including water that contains minerals or carbonation inits natural state or water to which minerals have beenadded at a water treatment facility regulated by theDepartment of Environmental Protection or the Depart-ment of Health, is exempt. This exemption does notapply to the sale of drinking water in bottles, cans, orother containers if carbonation or flavorings, exceptthose added at a water treatment facility, have beenadded. Water that has been enhanced by the addition ofminerals and that does not contain any added carbona-tion or flavorings is also exempt.2. All fuels used by a public or private utility,

including any municipal corporation or rural electriccooperative association, in the generation of electricpower or energy for sale. Fuel other than motor fuel anddiesel fuel is taxable as provided in this chapter with theexception of fuel expressly exempt herein. Natural gasand natural gas fuel as defined in s. 206.9951(2) areexempt from the tax imposed by this chapter whenplaced into the fuel supply system of a motor vehicle.Effective July 1, 2013, natural gas used to generateelectricity in a non-combustion fuel cell used in sta-tionary equipment is exempt from the tax imposed bythis chapter. Motor fuels and diesel fuels are taxable asprovided in chapter 206, with the exception of thosemotor fuels and diesel fuels used by railroad locomo-tives or vessels to transport persons or property ininterstate or foreign commerce, which are taxable underthis chapter only to the extent provided herein. Thebasis of the tax shall be the ratio of intrastate mileage tointerstate or foreign mileage traveled by the carrier’srailroad locomotives or vessels that were used ininterstate or foreign commerce and that had at leastsome Florida mileage during the previous fiscal year ofthe carrier, such ratio to be determined at the close ofthe fiscal year of the carrier. However, during the fiscalyear in which the carrier begins its initial operations inthis state, the carrier’s mileage apportionment factormay be determined on the basis of an estimated ratio ofanticipated miles in this state to anticipated total miles

for that year, and subsequently, additional tax shall bepaid on the motor fuel and diesel fuels, or a refund maybe applied for, on the basis of the actual ratio of thecarrier’s railroad locomotives’ or vessels’ miles in thisstate to its total miles for that year. This ratio shall beapplied each month to the total Florida purchases madein this state of motor and diesel fuels to establish thatportion of the total used and consumed in intrastatemovement and subject to tax under this chapter. Thebasis for imposition of any discretionary surtax shall beset forth in s. 212.054. Fuels used exclusively inintrastate commerce do not qualify for the proration oftax.3. The transmission or wheeling of electricity.4. Dyed diesel fuel placed into the storage tank of a

vessel used exclusively for the commercial fishing andaquacultural purposes listed in s. 206.41(4)(c)3.(b) Alcoholic beverages and malt beverages are not

exempt. The terms “alcoholic beverages” and “maltbeverages” as used in this paragraph have the samemeanings ascribed to them in ss. 561.01(4) and 563.01,respectively. It is determined by the Legislature that theclassification of alcoholic beverages made in thisparagraph for the purpose of extending the tax imposedby this chapter is reasonable and just, and it is intendedthat such tax be separate from, and in addition to, anyother tax imposed on alcoholic beverages.(5) EXEMPTIONS; ACCOUNT OF USE.—(a) Items in agricultural use and certain nets.—

There are exempt from the tax imposed by this chapternets designed and used exclusively by commercialfisheries; disinfectants, fertilizers, insecticides, pesti-cides, herbicides, fungicides, and weed killers used forapplication on crops or groves, including commercialnurseries and home vegetable gardens, used in dairybarns or on poultry farms for the purpose of protectingpoultry or livestock, or used directly on poultry orlivestock; portable containers or movable receptaclesin which portable containers are placed, used forprocessing farm products; field and garden seeds,including flower seeds; nursery stock, seedlings, cut-tings, or other propagative material purchased forgrowing stock; seeds, seedlings, cuttings, and plantsused to produce food for human consumption; cloth,plastic, and other similar materials used for shade,mulch, or protection from frost or insects on a farm;generators used on poultry farms; and liquefied petro-leum gas or other fuel used to heat a structure in whichstarted pullets or broilers are raised; however, suchexemption shall not be allowed unless the purchaser orlessee signs a certificate stating that the item to beexempted is for the exclusive use designated herein.Also exempt are cellophane wrappers, glue for tin andglass (apiarists), mailing cases for honey, shippingcases, window cartons, and baling wire and twineused for baling hay, when used by a farmer to contain,produce, or process an agricultural commodity.

1(b) Machinery and equipment used to increaseproductive output.—1. Industrial machinery and equipment purchased

for exclusive use by a new business in spaceportactivities as defined by s. 212.02 or for use in newbusinesses that manufacture, process, compound, or


2248

produce for sale items of tangible personal property atfixed locations are exempt from the tax imposed by thischapter upon an affirmative showing by the taxpayer tothe satisfaction of the department that such items areused in a new business in this state. Such purchasesmust be made before the date the business first beginsits productive operations, and delivery of the purchaseditem must be made within 12 months after that date.2. Industrial machinery and equipment purchased

for exclusive use by an expanding facility which isengaged in spaceport activities as defined by s. 212.02or for use in expanding manufacturing facilities or plantunits which manufacture, process, compound, or pro-duce for sale items of tangible personal property at fixedlocations in this state are exempt from any amount of taximposed by this chapter upon an affirmative showing bythe taxpayer to the satisfaction of the department thatsuch items are used to increase the productive output ofsuch expanded facility or business by not less than 5percent.3.a. To receive an exemption provided by subpara-

graph 1. or subparagraph 2., a qualifying business entityshall apply to the department for a temporary taxexemption permit. The application shall state that anew business exemption or expanded business exemp-tion is being sought. Upon a tentative affirmativedetermination by the department pursuant to subpara-graph 1. or subparagraph 2., the department shall issuesuch permit.b. The applicant shall maintain all necessary books

and records to support the exemption. Upon completionof purchases of qualified machinery and equipmentpursuant to subparagraph 1. or subparagraph 2., thetemporary tax permit shall be delivered to the depart-ment or returned to the department by certified orregistered mail.c. If, in a subsequent audit conducted by the

department, it is determined that the machinery andequipment purchased as exempt under subparagraph1. or subparagraph 2. did not meet the criteria mandatedby this paragraph or if commencement of production didnot occur, the amount of taxes exempted at the time ofpurchase shall immediately be due and payable to thedepartment by the business entity, together with theappropriate interest and penalty, computed from thedate of purchase, in the manner prescribed by thischapter.d. If a qualifying business entity fails to apply for a

temporary exemption permit or if the tentative determi-nation by the department required to obtain a temporaryexemption permit is negative, a qualifying businessentity shall receive the exemption provided in subpar-agraph 1. or subparagraph 2. through a refund ofpreviously paid taxes. No refund may be made forsuch taxes unless the criteria mandated by subpara-graph 1. or subparagraph 2. have been met andcommencement of production has occurred.4. The department shall adopt rules governing

applications for, issuance of, and the form of temporarytax exemption permits; provisions for recapture of taxes;and the manner and form of refund applications, andmay establish guidelines as to the requisites for anaffirmative showing of increased productive output,

commencement of production, and qualification forexemption.5. The exemptions provided in subparagraphs 1.

and 2. do not apply to machinery or equipmentpurchased or used by electric utility companies, com-munications companies, oil or gas exploration orproduction operations, publishing firms that do notexport at least 50 percent of their finished product outof the state, any firm subject to regulation by the Divisionof Hotels and Restaurants of the Department of Busi-ness and Professional Regulation, or any firm that doesnot manufacture, process, compound, or produce forsale items of tangible personal property or that does notuse such machinery and equipment in spaceportactivities as required by this paragraph. The exemptionsprovided in subparagraphs 1. and 2. shall apply tomachinery and equipment purchased for use in phos-phate or other solid minerals severance, mining, orprocessing operations.6. For the purposes of the exemptions provided in

subparagraphs 1. and 2., these terms have the followingmeanings:a. “Industrial machinery and equipment” means

tangible personal property or other property that has adepreciable life of 3 years or more and that is used as anintegral part in the manufacturing, processing, com-pounding, or production of tangible personal propertyfor sale or is exclusively used in spaceport activities. Abuilding and its structural components are not industrialmachinery and equipment unless the building or struc-tural component is so closely related to the industrialmachinery and equipment that it houses or supportsthat the building or structural component can beexpected to be replaced when the machinery andequipment are replaced. Heating and air-conditioningsystems are not industrial machinery and equipmentunless the sole justification for their installation is tomeet the requirements of the production process, eventhough the system may provide incidental comfort toemployees or serve, to an insubstantial degree, non-production activities. The term includes parts andaccessories only to the extent that the exemptionthereof is consistent with the provisions of this para-graph.b. “Productive output” means the number of units

actually produced by a single plant, operation, orproduct line in a single continuous 12-month period,irrespective of sales. Increases in productive outputshall be measured by the output for 12 continuousmonths selected by the expanding business aftercompletion of the installation of such machinery orequipment over the output for the 12 continuous monthsimmediately preceding such installation. However, in nocase may such time period begin later than 2 years aftercompletion of the installation of the new machinery andequipment. The units used to measure productiveoutput shall be physically comparable between thetwo periods, irrespective of sales.(c) Machinery and equipment used in production of

electrical or steam energy.—1. The purchase of machinery and equipment for

use at a fixed location which machinery and equipmentare necessary in the production of electrical or steam


2249

energy resulting from the burning of boiler fuels otherthan residual oil is exempt from the tax imposed by thischapter. Such electrical or steam energy must beprimarily for use in manufacturing, processing, com-pounding, or producing for sale items of tangiblepersonal property in this state. Use of a de minimisamount of residual fuel to facilitate the burning ofnonresidual fuel shall not reduce the exemption other-wise available under this paragraph.2. In facilities where machinery and equipment are

necessary to burn both residual and nonresidual fuels,the exemption shall be prorated. Such proration shall bebased upon the production of electrical or steam energyfrom nonresidual fuels as a percentage of electrical orsteam energy from all fuels. If it is determined that 15percent or less of all electrical or steam energygenerated was produced by burning residual fuel, thefull exemption shall apply. Purchasers claiming a partialexemption shall obtain such exemption by refund oftaxes paid, or as otherwise provided in the department’srules.3. The department may adopt rules that provide for

implementation of this exemption. Purchasers of ma-chinery and equipment qualifying for the exemptionprovided in this paragraph shall furnish the vendor withan affidavit stating that the item or items to be exemptedare for the use designated herein. Any person furnishinga false affidavit to the vendor for the purpose of evadingpayment of any tax imposed under this chapter shall besubject to the penalty set forth in s. 212.085 and asotherwise provided by law. Purchasers with self-accrualauthority shall maintain all documentation necessary toprove the exempt status of purchases.(d) Machinery and equipment used under federal

procurement contract.—1. Industrial machinery and equipment purchased

by an expanding business which manufactures tangiblepersonal property pursuant to federal procurementregulations at fixed locations in this state are exemptfrom the tax imposed in this chapter upon an affirmativeshowing by the taxpayer to the satisfaction of thedepartment that such items are used to increase theimplicit productive output of the expanded business bynot less than 10 percent. The percentage of increase ismeasured as deflated implicit productive output for thecalendar year during which the installation of themachinery or equipment is completed or during whichcommencement of production utilizing such items isbegun divided by the implicit productive output for thepreceding calendar year. In no case may the com-mencement of production begin later than 2 yearsfollowing completion of installation of the machinery orequipment.2. The amount of the exemption allowed shall

equal the taxes otherwise imposed by this chapter onqualifying industrial machinery or equipment reduced bythe percentage of gross receipts from cost-reimburse-ment type contracts attributable to the plant or operationto total gross receipts so attributable, accrued for theyear of completion or commencement.3. The exemption provided by this paragraph shall

inure to the taxpayer only through refund of previouslypaid taxes. Such refund shall be made within 30 days of

formal approval by the department of the taxpayer’sapplication, which application may be made on anannual basis following installation of the machinery orequipment.4. For the purposes of this paragraph, the term:a. “Cost-reimbursement type contracts” has the

same meaning as in 232 C.F.R. s. 3-405.b. “Deflated implicit productive output” means the

product of implicit productive output times the quotientof the national defense implicit price deflator for thepreceding calendar year divided by the deflator for theyear of completion or commencement.c. “Eligible costs” means the total direct and

indirect costs, as defined in 332 C.F.R. ss. 15-202 and15-203, excluding general and administrative costs,selling expenses, and profit, defined by the uniformcost-accounting standards adopted by the Cost-Ac-counting Standards Board created pursuant to 450U.S.C. s. 2168.d. “Implicit productive output” means the annual

eligible costs attributable to all contracts or subcontractssubject to federal procurement regulations of the singleplant or operation at which the machinery or equipmentis used.e. “Industrial machinery and equipment” means

tangible personal property or other property that has adepreciable life of 3 years or more, that qualifies as aneligible cost under federal procurement regulations, andthat is used as an integral part of the process ofproduction of tangible personal property. A buildingand its structural components are not industrial machin-ery and equipment unless the building or structuralcomponent is so closely related to the industrialmachinery and equipment that it houses or supportsthat the building or structural component can beexpected to be replaced when the machinery andequipment are replaced. Heating and air-conditioningsystems are not industrial machinery and equipmentunless the sole justification for their installation is tomeet the requirements of the production process, eventhough the system may provide incidental comfort toemployees or serve, to an insubstantial degree, non-production activities. The term includes parts andaccessories only to the extent that the exemption ofsuch parts and accessories is consistent with theprovisions of this paragraph.f. “National defense implicit price deflator” means

the national defense implicit price deflator for the grossnational product as determined by the Bureau ofEconomic Analysis of the United States Departmentof Commerce.5. The exclusions provided in subparagraph (b)5.

apply to this exemption. This exemption applies only tomachinery or equipment purchased pursuant to produc-tion contracts with the United States Department ofDefense and Armed Forces, the National Aeronauticsand Space Administration, and other federal agenciesfor which the contracts are classified for nationalsecurity reasons. In no event shall the provisions ofthis paragraph apply to any expanding business theincrease in productive output of which could be mea-sured under the provisions of sub-subparagraph (b)6.b.as physically comparable between the two periods.


2250

1(e) Gas or electricity used for certain agriculturalpurposes.—1. Butane gas, propane gas, natural gas, and all

other forms of liquefied petroleum gases are exemptfrom the tax imposed by this chapter if used in anytractor, vehicle, or other farm equipment which is usedexclusively on a farm or for processing farm products onthe farm and no part of which gas is used in any vehicleor equipment driven or operated on the public highwaysof this state. This restriction does not apply to themovement of farm vehicles or farm equipment betweenfarms. The transporting of bees by water and theoperating of equipment used in the apiary of a bee-keeper is also deemed an exempt use.2. Electricity used directly or indirectly for produc-

tion, packing, or processing of agricultural products onthe farm, or used directly or indirectly in a packinghouse,is exempt from the tax imposed by this chapter. As usedin this subsection, the term “packinghouse” means anybuilding or structure where fruits, vegetables, or meatfrom cattle or hogs is packed or otherwise prepared formarket or shipment in fresh form for wholesale distribu-tion. The exemption does not apply to electricity used inbuildings or structures where agricultural products aresold at retail. This exemption applies only if theelectricity used for the exempt purposes is separatelymetered. If the electricity is not separately metered, it isconclusively presumed that some portion of the elec-tricity is used for a nonexempt purpose, and all of theelectricity used for such purposes is taxable.(f) Motion picture or video equipment used in

motion picture or television production activities andsound recording equipment used in the production ofmaster tapes and master records.—1. Motion picture or video equipment and sound

recording equipment purchased or leased for use in thisstate in production activities is exempt from the taximposed by this chapter. The exemption provided bythis paragraph shall inure to the taxpayer upon pre-sentation of the certificate of exemption issued to thetaxpayer under the provisions of s. 288.1258.2. For the purpose of the exemption provided in

subparagraph 1.:a. “Motion picture or video equipment” and “sound

recording equipment” includes only tangible personalproperty or other property that has a depreciable life of 3years or more and that is used by the lessee orpurchaser exclusively as an integral part of productionactivities; however, motion picture or video equipmentand sound recording equipment does not includesupplies, tape, records, film, or video tape used inproductions or other similar items; vehicles or vessels;or general office equipment not specifically suited toproduction activities. In addition, the term does notinclude equipment purchased or leased by television orradio broadcasting or cable companies licensed by theFederal Communications Commission. Furthermore, abuilding and its structural components are not motionpicture or video equipment and sound recording equip-ment unless the building or structural component is soclosely related to the motion picture or video equipmentand sound recording equipment that it houses orsupports that the building or structural component can

be expected to be replaced when the motion picture orvideo equipment and sound recording equipment arereplaced. Heating and air-conditioning systems are notmotion picture or video equipment and sound recordingequipment unless the sole justification for their installa-tion is to meet the requirements of the productionactivities, even though the system may provide inci-dental comfort to employees or serve, to an insubstan-tial degree, nonproduction activities.b. “Production activities” means activities directed

toward the preparation of a:(I) Master tape or master record embodying sound;

or(II) Motion picture or television production which is

produced for theatrical, commercial, advertising, oreducational purposes and utilizes live or animatedactions or a combination of live and animated actions.The motion picture or television production shall becommercially produced for sale or for showing onscreens or broadcasting on television and may be onfilm or video tape.(g) Building materials used in the rehabilitation of

real property located in an enterprise zone.—1. Building materials used in the rehabilitation of

real property located in an enterprise zone are exemptfrom the tax imposed by this chapter upon an affirmativeshowing to the satisfaction of the department that theitems have been used for the rehabilitation of realproperty located in an enterprise zone. Except asprovided in subparagraph 2., this exemption inures tothe owner, lessee, or lessor at the time the real propertyis rehabilitated, but only through a refund of previouslypaid taxes. To receive a refund pursuant to thisparagraph, the owner, lessee, or lessor of the rehabi-litated real property must file an application under oathwith the governing body or enterprise zone develop-ment agency having jurisdiction over the enterprisezone where the business is located, as applicable. Asingle application for a refund may be submitted formultiple, contiguous parcels that were part of a singleparcel that was divided as part of the rehabilitation of theproperty. All other requirements of this paragraph applyto each parcel on an individual basis. The applicationmust include:a. The name and address of the person claiming

the refund.b. An address and assessment roll parcel number

of the rehabilitated real property for which a refund ofpreviously paid taxes is being sought.c. A description of the improvements made to

accomplish the rehabilitation of the real property.d. A copy of a valid building permit issued by the

county or municipal building department for the rehabi-litation of the real property.e. A sworn statement, under penalty of perjury,

from the general contractor licensed in this state withwhom the applicant contracted to make the improve-ments necessary to rehabilitate the real property, whichlists the building materials used to rehabilitate the realproperty, the actual cost of the building materials, andthe amount of sales tax paid in this state on the buildingmaterials. If a general contractor was not used, theapplicant, not a general contractor, shall make the


2251

sworn statement required by this sub-subparagraph.Copies of the invoices that evidence the purchase of thebuilding materials used in the rehabilitation and thepayment of sales tax on the building materials must beattached to the sworn statement provided by thegeneral contractor or by the applicant. Unless the actualcost of building materials used in the rehabilitation ofreal property and the payment of sales taxes isdocumented by a general contractor or by the applicantin this manner, the cost of the building materials isdeemed to be an amount equal to 40 percent of theincrease in assessed value for ad valorem tax purposes.f. The identifying number assigned pursuant to s.

290.0065 to the enterprise zone in which the rehabili-tated real property is located.g. A certification by the local building code inspec-

tor that the improvements necessary to rehabilitate thereal property are substantially completed.h. A statement of whether the business is a small

business as defined by s. 288.703.i. If applicable, the name and address of each

permanent employee of the business, including, foreach employee who is a resident of an enterprise zone,the identifying number assigned pursuant to s.290.0065 to the enterprise zone in which the employeeresides.2. This exemption inures to a municipality, county,

other governmental unit or agency, or nonprofit com-munity-based organization through a refund of pre-viously paid taxes if the building materials used in therehabilitation are paid for from the funds of a communitydevelopment block grant, State Housing InitiativesPartnership Program, or similar grant or loan program.To receive a refund, a municipality, county, othergovernmental unit or agency, or nonprofit community-based organization must file an application that includesthe same information required in subparagraph 1. Inaddition, the application must include a sworn statementsigned by the chief executive officer of the municipality,county, other governmental unit or agency, or nonprofitcommunity-based organization seeking a refund whichstates that the building materials for which a refund issought were funded by a community development blockgrant, State Housing Initiatives Partnership Program, orsimilar grant or loan program.3. Within 10 working days after receipt of an

application, the governing body or enterprise zonedevelopment agency shall review the application todetermine if it contains all the information required bysubparagraph 1. or subparagraph 2. and meets thecriteria set out in this paragraph. The governing body oragency shall certify all applications that contain therequired information and are eligible to receive a refund.If applicable, the governing body or agency shall alsocertify if 20 percent of the employees of the business areresidents of an enterprise zone, excluding temporaryand part-time employees. The certification must be inwriting, and a copy of the certification shall be trans-mitted to the executive director of the department. Theapplicant is responsible for forwarding a certifiedapplication to the department within the time specifiedin subparagraph 4.

4. An application for a refund must be submitted tothe department within 6 months after the rehabilitationof the property is deemed to be substantially completedby the local building code inspector or by November 1after the rehabilitated property is first subject toassessment.5. Only one exemption through a refund of pre-

viously paid taxes for the rehabilitation of real property ispermitted for any single parcel of property unless thereis a change in ownership, a new lessor, or a new lesseeof the real property. A refund may not be granted unlessthe amount to be refunded exceeds $500. A refund maynot exceed the lesser of 97 percent of the Florida salesor use tax paid on the cost of the building materials usedin the rehabilitation of the real property as determinedpursuant to sub-subparagraph 1.e. or $5,000, or, if atleast 20 percent of the employees of the business areresidents of an enterprise zone, excluding temporaryand part-time employees, the amount of refund may notexceed the lesser of 97 percent of the sales tax paid onthe cost of the building materials or $10,000. A refundshall be made within 30 days after formal approval bythe department of the application for the refund.6. The department shall adopt rules governing the

manner and form of refund applications and mayestablish guidelines as to the requisites for an affirma-tive showing of qualification for exemption under thisparagraph.7. The department shall deduct an amount equal to

10 percent of each refund granted under this paragraphfrom the amount transferred into the Local GovernmentHalf-cent Sales Tax Clearing Trust Fund pursuant to s.212.20 for the county area in which the rehabilitated realproperty is located and shall transfer that amount to theGeneral Revenue Fund.8. For the purposes of the exemption provided in

this paragraph, the term:a. “Building materials” means tangible personal

property that becomes a component part of improve-ments to real property.b. “Real property” has the same meaning as

provided in s. 192.001(12), except that the term doesnot include a condominium parcel or condominiumproperty as defined in s. 718.103.c. “Rehabilitation of real property” means the

reconstruction, renovation, restoration, rehabilitation,construction, or expansion of improvements to realproperty.d. “Substantially completed” has the same mean-

ing as provided in s. 192.042(1).9. This paragraph expires on the date specified in

s. 290.016 for the expiration of the Florida EnterpriseZone Act.(h) Business property used in an enterprise zone.1. Business property purchased for use by busi-

nesses located in an enterprise zone which is subse-quently used in an enterprise zone shall be exempt fromthe tax imposed by this chapter. This exemption inuresto the business only through a refund of previously paidtaxes. A refund shall be authorized upon an affirmativeshowing by the taxpayer to the satisfaction of thedepartment that the requirements of this paragraphhave been met.


2252

2. To receive a refund, the business must file underoath with the governing body or enterprise zonedevelopment agency having jurisdiction over the en-terprise zone where the business is located, as applic-able, an application which includes:a. The name and address of the business claiming

the refund.b. The identifying number assigned pursuant to s.

290.0065 to the enterprise zone in which the business islocated.c. A specific description of the property for which a

refund is sought, including its serial number or otherpermanent identification number.d. The location of the property.e. The sales invoice or other proof of purchase of

the property, showing the amount of sales tax paid, thedate of purchase, and the name and address of thesales tax dealer from whom the property was pur-chased.f. Whether the business is a small business as

defined by s. 288.703.g. If applicable, the name and address of each

permanent employee of the business, including, foreach employee who is a resident of an enterprise zone,the identifying number assigned pursuant to s.290.0065 to the enterprise zone in which the employeeresides.3. Within 10 working days after receipt of an

application, the governing body or enterprise zonedevelopment agency shall review the application todetermine if it contains all the information requiredpursuant to subparagraph 2. and meets the criteria setout in this paragraph. The governing body or agencyshall certify all applications that contain the informationrequired pursuant to subparagraph 2. and meet thecriteria set out in this paragraph as eligible to receive arefund. If applicable, the governing body or agency shallalso certify if 20 percent of the employees of thebusiness are residents of an enterprise zone, excludingtemporary and part-time employees. The certificationshall be in writing, and a copy of the certification shall betransmitted to the executive director of the Departmentof Revenue. The business shall be responsible forforwarding a certified application to the departmentwithin the time specified in subparagraph 4.4. An application for a refund pursuant to this

paragraph must be submitted to the department within6 months after the tax is due on the business propertythat is purchased.5. The amount refunded on purchases of business

property under this paragraph shall be the lesser of 97percent of the sales tax paid on such business propertyor $5,000, or, if no less than 20 percent of the employ-ees of the business are residents of an enterprise zone,excluding temporary and part-time employees, theamount refunded on purchases of business propertyunder this paragraph shall be the lesser of 97 percent ofthe sales tax paid on such business property or$10,000. A refund approved pursuant to this paragraphshall be made within 30 days after formal approval bythe department of the application for the refund. Arefund may not be granted under this paragraph unless

the amount to be refunded exceeds $100 in sales taxpaid on purchases made within a 60-day time period.6. The department shall adopt rules governing the

manner and form of refund applications and mayestablish guidelines as to the requisites for an affirma-tive showing of qualification for exemption under thisparagraph.7. If the department determines that the business

property is used outside an enterprise zone within 3years from the date of purchase, the amount of taxesrefunded to the business purchasing such businessproperty shall immediately be due and payable to thedepartment by the business, together with the appro-priate interest and penalty, computed from the date ofpurchase, in the manner provided by this chapter.Notwithstanding this subparagraph, business propertyused exclusively in:a. Licensed commercial fishing vessels,b. Fishing guide boats, orc. Ecotourism guide boats

that leave and return to a fixed location within an areadesignated under s. 379.2353, Florida Statutes 2010,are eligible for the exemption provided under thisparagraph if all requirements of this paragraph aremet. Such vessels and boats must be owned by abusiness that is eligible to receive the exemptionprovided under this paragraph. This exemption doesnot apply to the purchase of a vessel or boat.8. The department shall deduct an amount equal to

10 percent of each refund granted under this paragraphfrom the amount transferred into the Local GovernmentHalf-cent Sales Tax Clearing Trust Fund pursuant to s.212.20 for the county area in which the businessproperty is located and shall transfer that amount tothe General Revenue Fund.9. For the purposes of this exemption, “business

property” means new or used property defined as“recovery property” in 5s. 168(c) of the Internal RevenueCode of 1954, as amended, except:a. Property classified as 3-year property under 6s.

168(c)(2)(A) of the Internal Revenue Code of 1954, asamended;b. Industrial machinery and equipment as defined

in sub-subparagraph (b)6.a. and eligible for exemptionunder paragraph (b);c. Building materials as defined in sub-subpara-

graph (g)8.a.; andd. Business property having a sales price of under

$5,000 per unit.10. This paragraph expires on the date specified in

s. 290.016 for the expiration of the Florida EnterpriseZone Act.(i) Aircraft modification services.—There shall be

exempt from the tax imposed by this chapter all chargesfor aircraft modification services, including parts andequipment furnished or installed in connection there-with, performed under authority of a supplemental typecertificate issued by the Federal Aviation Administra-tion.(j) Machinery and equipment used in semiconduc-

tor, defense, or space technology production.—


2253

1.a. Industrial machinery and equipment used insemiconductor technology facilities certified under sub-paragraph 5. to manufacture, process, compound, orproduce semiconductor technology products for sale orfor use by these facilities are exempt from the taximposed by this chapter. For purposes of this para-graph, industrial machinery and equipment includesmolds, dies, machine tooling, other appurtenances oraccessories to machinery and equipment, testingequipment, test beds, computers, and software,whether purchased or self-fabricated, and, if self-fabricated, includes materials and labor for design,fabrication, and assembly.b. Industrial machinery and equipment used in

defense or space technology facilities certified undersubparagraph 5. to design, manufacture, assemble,process, compound, or produce defense technologyproducts or space technology products for sale or foruse by these facilities are exempt from the tax imposedby this chapter.2. Building materials purchased for use in manu-

facturing or expanding clean rooms in semiconductor-manufacturing facilities are exempt from the tax im-posed by this chapter.3. In addition to meeting the criteria mandated by

subparagraph 1. or subparagraph 2., a business mustbe certified by the Department of Economic Opportunityin order to qualify for exemption under this paragraph.4. For items purchased tax-exempt pursuant to this

paragraph, possession of a written certification from thepurchaser, certifying the purchaser’s entitlement to theexemption, relieves the seller of the responsibility ofcollecting the tax on the sale of such items, and thedepartment shall look solely to the purchaser forrecovery of the tax if it determines that the purchaserwas not entitled to the exemption.5.a. To be eligible to receive the exemption provided

by subparagraph 1. or subparagraph 2., a qualifyingbusiness entity shall initially apply to Enterprise Florida,Inc. The original certification is valid for a period of 2years. In lieu of submitting a new application, theoriginal certification may be renewed biennially bysubmitting to the Department of Economic Opportunitya statement, certified under oath, that there has notbeen a material change in the conditions or circum-stances entitling the business entity to the originalcertification. The initial application and the certificationrenewal statement shall be developed by the Depart-ment of Economic Opportunity.b. The Division of Strategic Business Development

of the Department of Economic Opportunity shall revieweach submitted initial application and determinewhether or not the application is complete within 5working days. Once complete, the division shall, within10 working days, evaluate the application and recom-mend approval or disapproval to the Department ofEconomic Opportunity.c. Upon receipt of the initial application and re-

commendation from the division or upon receipt of acertification renewal statement, the Department ofEconomic Opportunity shall certify within 5 workingdays those applicants who are found to meet therequirements of this section and notify the applicant of

the original certification or certification renewal. If theDepartment of Economic Opportunity finds that theapplicant does not meet the requirements, it shall notifythe applicant and Enterprise Florida, Inc., within 10working days that the application for certification hasbeen denied and the reasons for denial. The Depart-ment of Economic Opportunity has final approvalauthority for certification under this section.d. The initial application and certification renewal

statement must indicate, for program evaluation pur-poses only, the average number of full-time equivalentemployees at the facility over the preceding calendaryear, the average wage and benefits paid to thoseemployees over the preceding calendar year, the totalinvestment made in real and tangible personal propertyover the preceding calendar year, and the total value oftax-exempt purchases and taxes exempted during theprevious year. The department shall assist the Depart-ment of Economic Opportunity in evaluating and verify-ing information provided in the application for exemp-tion.e. The Department of Economic Opportunity may

use the information reported on the initial applicationand certification renewal statement for evaluationpurposes only.6. A business certified to receive this exemption

may elect to designate one or more state universities orcommunity colleges as recipients of up to 100 percent ofthe amount of the exemption. To receive these funds,the institution must agree to match the funds withequivalent cash, programs, services, or other in-kindsupport on a one-to-one basis for research and devel-opment projects requested by the certified business.The rights to any patents, royalties, or real or intellectualproperty must be vested in the business unless other-wise agreed to by the business and the university orcommunity college.7. As used in this paragraph, the term:a. “Semiconductor technology products” means

raw semiconductor wafers or semiconductor thin filmsthat are transformed into semiconductor memory orlogic wafers, including wafers containing mixed memoryand logic circuits; related assembly and test operations;active-matrix flat panel displays; semiconductor chips;semiconductor lasers; optoelectronic elements; andrelated semiconductor technology products as deter-mined by the Department of Economic Opportunity.b. “Clean rooms” means manufacturing facilities

enclosed in a manner that meets the clean manufactur-ing requirements necessary for high-technology semi-conductor-manufacturing environments.c. “Defense technology products” means products

that have a military application, including, but not limitedto, weapons, weapons systems, guidance systems,surveillance systems, communications or informationsystems, munitions, aircraft, vessels, or boats, orcomponents thereof, which are intended for militaryuse and manufactured in performance of a contract withthe United States Department of Defense or the militarybranch of a recognized foreign government or asubcontract thereunder which relates to matters ofnational defense.


2254

d. “Space technology products” means productsthat are specifically designed or manufactured forapplication in space activities, including, but not limitedto, space launch vehicles, space flight vehicles, mis-siles, satellites or research payloads, avionics, andassociated control systems and processing systemsand components of any of the foregoing. The term doesnot include products that are designed or manufacturedfor general commercial aviation or other uses eventhough those products may also serve an incidental usein space applications.(k) Samples.—Paint color card samples, flooring

and wall samples, fabric swatch samples, windowcovering samples, and similar samples, when suchsamples serve no useful purpose other than as acomparison of color, texture, or design; are providedby the manufacturer to a dealer or ultimate consumer forno charge; and are given away by the dealer to theultimate consumer for no charge, are exempt.(l) Growth enhancers or performance enhancers

for cattle.—There is exempt from the tax imposed bythis chapter the sale of performance-enhancing orgrowth-enhancing products for cattle.(m) Educational materials purchased by certain child

care facilities.—Educational materials, such as glue,paper, paints, crayons, unique craft items, scissors,books, and educational toys, purchased by a child carefacility that meets the standards delineated in s.402.305, is licensed under s. 402.308, holds a currentGold Seal Quality Care designation pursuant to s.402.281, and provides basic health insurance to allemployees are exempt from the taxes imposed by thischapter. For purposes of this paragraph, the term “basichealth insurance” shall be defined and promulgated inrules developed jointly by the Department of Childrenand Families, the Agency for Health Care Administra-tion, and the Financial Services Commission.(n) Materials for construction of single-family homes

in certain areas.—1. As used in this paragraph, the term:a. “Building materials” means tangible personal

property that becomes a component part of a qualifiedhome.b. “Qualified home” means a single-family home

having an appraised value of no more than $160,000which is located in an enterprise zone, empowermentzone, or Front Porch Florida Community and which isconstructed and occupied by the owner thereof forresidential purposes.c. “Substantially completed” has the same mean-

ing as provided in s. 192.042(1).2. Building materials used in the construction of a

qualified home and the costs of labor associated withthe construction of a qualified home are exempt from thetax imposed by this chapter upon an affirmative showingto the satisfaction of the department that the require-ments of this paragraph have been met. This exemptioninures to the owner through a refund of previously paidtaxes. To receive this refund, the owner must file anapplication under oath with the department whichincludes:a. The name and address of the owner.

b. The address and assessment roll parcel numberof the home for which a refund is sought.c. A copy of the building permit issued for the

home.d. A certification by the local building code inspec-

tor that the home is substantially completed.e. A sworn statement, under penalty of perjury,

from the general contractor licensed in this state withwhom the owner contracted to construct the home,which statement lists the building materials used in theconstruction of the home and the actual cost thereof, thelabor costs associated with such construction, and theamount of sales tax paid on these materials and laborcosts. If a general contractor was not used, the ownershall provide this information in a sworn statement,under penalty of perjury. Copies of invoices evidencingpayment of sales tax must be attached to the swornstatement.f. A sworn statement, under penalty of perjury,

from the owner affirming that he or she is occupying thehome for residential purposes.3. An application for a refund under this paragraph

must be submitted to the department within 6 monthsafter the date the home is deemed to be substantiallycompleted by the local building code inspector. Within30 working days after receipt of the application, thedepartment shall determine if it meets the requirementsof this paragraph. A refund approved pursuant to thisparagraph shall be made within 30 days after formalapproval of the application by the department.4. The department shall establish by rule an

application form and criteria for establishing eligibilityfor exemption under this paragraph.5. The exemption shall apply to purchases of

materials on or after July 1, 2000.(o) Building materials in redevelopment projects.—1. As used in this paragraph, the term:a. “Building materials” means tangible personal

property that becomes a component part of a housingproject or a mixed-use project.b. “Housing project” means the conversion of an

existingmanufacturing or industrial building to a housingunit which is in an urban high-crime area, an enterprisezone, an empowerment zone, a Front Porch Commu-nity, a designated brownfield site for which a rehabilita-tion agreement with the Department of EnvironmentalProtection or a local government delegated by theDepartment of Environmental Protection has beenexecuted under s. 376.80 and any abutting real propertyparcel within a brownfield area, or an urban infill area;and in which the developer agrees to set aside at least20 percent of the housing units in the project for low-income and moderate-income persons or the construc-tion in a designated brownfield area of affordablehousing for persons described in s. 420.0004(9), (11),(12), or (17) or in s. 159.603(7).c. “Mixed-use project” means the conversion of an

existing manufacturing or industrial building to mixed-use units that include artists’ studios, art and entertain-ment services, or other compatible uses. A mixed-useproject must be located in an urban high-crime area, anenterprise zone, an empowerment zone, a Front PorchCommunity, a designated brownfield site for which a


2255

rehabilitation agreement with the Department of Envir-onmental Protection or a local government delegated bythe Department of Environmental Protection has beenexecuted under s. 376.80 and any abutting real propertyparcel within a brownfield area, or an urban infill area;and the developer must agree to set aside at least 20percent of the square footage of the project for low-income and moderate-income housing.d. “Substantially completed” has the same mean-

ing as provided in s. 192.042(1).2. Building materials used in the construction of a

housing project or mixed-use project are exempt fromthe tax imposed by this chapter upon an affirmativeshowing to the satisfaction of the department that therequirements of this paragraph have been met. Thisexemption inures to the owner through a refund ofpreviously paid taxes. To receive this refund, the ownermust file an application under oath with the departmentwhich includes:a. The name and address of the owner.b. The address and assessment roll parcel number

of the project for which a refund is sought.c. A copy of the building permit issued for the

project.d. A certification by the local building code inspec-

tor that the project is substantially completed.e. A sworn statement, under penalty of perjury,

from the general contractor licensed in this state withwhom the owner contracted to construct the project,which statement lists the building materials used in theconstruction of the project and the actual cost thereof,and the amount of sales tax paid on these materials. If ageneral contractor was not used, the owner shallprovide this information in a sworn statement, underpenalty of perjury. Copies of invoices evidencing pay-ment of sales tax must be attached to the swornstatement.3. An application for a refund under this paragraph

must be submitted to the department within 6 monthsafter the date the project is deemed to be substantiallycompleted by the local building code inspector. Within30 working days after receipt of the application, thedepartment shall determine if it meets the requirementsof this paragraph. A refund approved pursuant to thisparagraph shall be made within 30 days after formalapproval of the application by the department.4. The department shall establish by rule an

application form and criteria for establishing eligibilityfor exemption under this paragraph.5. The exemption shall apply to purchases of

materials on or after July 1, 2000.(p) Community contribution tax credit for donations.1. Authorization.—Persons who are registered with

the department under s. 212.18 to collect or remit salesor use tax and who make donations to eligible sponsorsare eligible for tax credits against their state sales anduse tax liabilities as provided in this paragraph:a. The credit shall be computed as 50 percent of

the person’s approved annual community contribution.b. The credit shall be granted as a refund against

state sales and use taxes reported on returns andremitted in the 12 months preceding the date ofapplication to the department for the credit as required

in sub-subparagraph 3.c. If the annual credit is not fullyused through such refund because of insufficient taxpayments during the applicable 12-month period, theunused amount may be included in an application for arefund made pursuant to sub-subparagraph 3.c. insubsequent years against the total tax paymentsmade for such year. Carryover credits may be appliedfor a 3-year period without regard to any time limitationthat would otherwise apply under s. 215.26.c. A person may not receive more than $200,000 in

annual tax credits for all approved community contribu-tions made in any one year.d. All proposals for the granting of the tax credit

require the prior approval of the Department of Eco-nomic Opportunity.e. The total amount of tax credits which may be

granted for all programs approved under this paragraph,s. 220.183, and s. 624.5105 is $18.4 million annually forprojects that provide homeownership opportunities forlow-income households or very-low-income householdsas those terms are defined in s. 420.9071 and $3.5million annually for all other projects.f. A person who is eligible to receive the credit

provided in this paragraph, s. 220.183, or s. 624.5105may receive the credit only under one section of theperson’s choice.2. Eligibility requirements.—a. A community contribution by a person must be in

the following form:(I) Cash or other liquid assets;(II) Real property;(III) Goods or inventory; or(IV) Other physical resources identified by the De-

partment of Economic Opportunity.b. All community contributions must be reserved

exclusively for use in a project. As used in this sub-subparagraph, the term “project” means activity under-taken by an eligible sponsor which is designed toconstruct, improve, or substantially rehabilitate housingthat is affordable to low-income households or very-low-income households as those terms are defined in s.420.9071; designed to provide commercial, industrial,or public resources and facilities; or designed to improveentrepreneurial and job-development opportunities forlow-income persons. A project may be the investmentnecessary to increase access to high-speed broadbandcapability in rural communities with enterprise zones,including projects that result in improvements to com-munications assets that are owned by a business. Aproject may include the provision of museum educa-tional programs and materials that are directly related toa project approved between January 1, 1996, andDecember 31, 1999, and located in an enterprisezone designated pursuant to s. 290.0065. This para-graph does not preclude projects that propose toconstruct or rehabilitate housing for low-income house-holds or very-low-income households on scatteredsites. With respect to housing, contributions may beused to pay the following eligible low-income and very-low-income housing-related activities:(I) Project development impact and management

fees for low-income or very-low-income housing pro-jects;


2256

(II) Down payment and closing costs for low-incomepersons and very-low-income persons, as those termsare defined in s. 420.9071;(III) Administrative costs, including housing counsel-

ing and marketing fees, not to exceed 10 percent of thecommunity contribution, directly related to low-incomeor very-low-income projects; and(IV) Removal of liens recorded against residential

property by municipal, county, or special district localgovernments if satisfaction of the lien is a necessaryprecedent to the transfer of the property to a low-incomeperson or very-low-income person, as those terms aredefined in s. 420.9071, for the purpose of promotinghome ownership. Contributions for lien removal must bereceived from a nonrelated third party.c. The project must be undertaken by an “eligible

sponsor,” which includes:(I) A community action program;(II) A nonprofit community-based development or-

ganization whose mission is the provision of housing forlow-income households or very-low-income householdsor increasing entrepreneurial and job-developmentopportunities for low-income persons;(III) A neighborhood housing services corporation;(IV) A local housing authority created under chapter

421;(V) A community redevelopment agency created

under s. 163.356;(VI) A historic preservation district agency or orga-

nization;(VII) A regional workforce board;(VIII) A direct-support organization as provided in s.

1009.983;(IX) An enterprise zone development agency cre-

ated under s. 290.0056;(X) A community-based organization incorporated

under chapter 617 which is recognized as educational,charitable, or scientific pursuant to s. 501(c)(3) of theInternal Revenue Code and whose bylaws and articlesof incorporation include affordable housing, economicdevelopment, or community development as the pri-mary mission of the corporation;(XI) Units of local government;(XII) Units of state government; or(XIII) Any other agency that the Department of

Economic Opportunity designates by rule.

A contributing person may not have a financial interestin the eligible sponsor.d. The project must be located in an area desig-

nated an enterprise zone or a Front Porch FloridaCommunity, unless the project increases access tohigh-speed broadband capability for rural communitiesthat have enterprise zones but is physically locatedoutside the designated rural zone boundaries. Anyproject designed to construct or rehabilitate housingfor low-income households or very-low-income house-holds as those terms are defined in s. 420.9071 isexempt from the area requirement of this sub-subpar-agraph.e.(I) If, during the first 10 business days of the state

fiscal year, eligible tax credit applications for projectsthat provide homeownership opportunities for low-

income households or very-low-income households asthose terms are defined in s. 420.9071 are received forless than the annual tax credits available for thoseprojects, the Department of Economic Opportunity shallgrant tax credits for those applications and grantremaining tax credits on a first-come, first-servedbasis for subsequent eligible applications receivedbefore the end of the state fiscal year. If, during thefirst 10 business days of the state fiscal year, eligible taxcredit applications for projects that provide homeowner-ship opportunities for low-income households or very-low-income households as those terms are defined in s.420.9071 are received for more than the annual taxcredits available for those projects, the Department ofEconomic Opportunity shall grant the tax credits forthose applications as follows:(A) If tax credit applications submitted for approved

projects of an eligible sponsor do not exceed $200,000in total, the credits shall be granted in full if the tax creditapplications are approved.(B) If tax credit applications submitted for approved

projects of an eligible sponsor exceed $200,000 in total,the amount of tax credits granted pursuant to sub-sub-sub-subparagraph (A) shall be subtracted from theamount of available tax credits, and the remainingcredits shall be granted to each approved tax creditapplication on a pro rata basis.(II) If, during the first 10 business days of the state

fiscal year, eligible tax credit applications for projectsother than those that provide homeownership opportu-nities for low-income households or very-low-incomehouseholds as those terms are defined in s. 420.9071are received for less than the annual tax creditsavailable for those projects, the Department of Eco-nomic Opportunity shall grant tax credits for thoseapplications and shall grant remaining tax credits on afirst-come, first-served basis for subsequent eligibleapplications received before the end of the state fiscalyear. If, during the first 10 business days of the statefiscal year, eligible tax credit applications for projectsother than those that provide homeownership opportu-nities for low-income households or very-low-incomehouseholds as those terms are defined in s. 420.9071are received for more than the annual tax creditsavailable for those projects, the Department of Eco-nomic Opportunity shall grant the tax credits for thoseapplications on a pro rata basis.3. Application requirements.—a. Any eligible sponsor seeking to participate in this

program must submit a proposal to the Department ofEconomic Opportunity which sets forth the name of thesponsor, a description of the project, and the area inwhich the project is located, together with such support-ing information as is prescribed by rule. The proposalmust also contain a resolution from the local govern-mental unit in which the project is located certifying thatthe project is consistent with local plans and regulations.b. Any person seeking to participate in this pro-

gram must submit an application for tax credit to theDepartment of Economic Opportunity which sets forththe name of the sponsor, a description of the project,and the type, value, and purpose of the contribution.The sponsor shall verify, in writing, the terms of the


2257

application and indicate its receipt of the contribution,and such verification must accompany the applicationfor tax credit. The person must submit a separate taxcredit application to the Department of EconomicOpportunity for each individual contribution that itmakes to each individual project.c. Any person who has received notification from

the Department of Economic Opportunity that a taxcredit has been approved must apply to the departmentto receive the refund. Application must be made on theform prescribed for claiming refunds of sales and usetaxes and be accompanied by a copy of the notification.A person may submit only one application for refund tothe department within a 12-month period.4. Administration.—a. The Department of Economic Opportunity may

adopt rules necessary to administer this paragraph,including rules for the approval or disapproval ofproposals by a person.b. The decision of the Department of Economic

Opportunity must be in writing, and, if approved, thenotification shall state the maximum credit allowable tothe person. Upon approval, the Department of Econom-ic Opportunity shall transmit a copy of the decision to thedepartment.c. The Department of Economic Opportunity shall

periodically monitor all projects in a manner consistentwith available resources to ensure that resources areused in accordance with this paragraph; however, eachproject must be reviewed at least once every 2 years.d. The Department of Economic Opportunity shall,

in consultation with the statewide and regional housingand financial intermediaries, market the availability ofthe community contribution tax credit program tocommunity-based organizations.5. Expiration.—This paragraph expires June 30,

2016; however, any accrued credit carryover that isunused on that date may be used until the expiration ofthe 3-year carryover period for such credit.(q) Entertainment industry tax credit; authorization;

eligibility for credits.—The credits against the statesales tax authorized pursuant to s. 288.1254 shall bededucted from any sales and use tax remitted by thedealer to the department by electronic funds transferand may only be deducted on a sales and use tax returninitiated through electronic data interchange. The dealershall separately state the credit on the electronic return.The net amount of tax due and payable must beremitted by electronic funds transfer. If the credit forthe qualified expenditures is larger than the amountowed on the sales and use tax return that is eligible forthe credit, the unused amount of the credit may becarried forward to a succeeding reporting period asprovided in s. 288.1254(4)(e). A dealer may only obtaina credit using the method described in this subpara-graph. A dealer is not authorized to obtain a credit byapplying for a refund.

7(6) EXEMPTIONS; POLITICAL SUBDIVISIONS.—(a) There are also exempt from the tax imposed by

this chapter sales made to the United States Govern-ment, a state, or any county, municipality, or politicalsubdivision of a state when payment is made directly tothe dealer by the governmental entity. This exemption

shall not inure to any transaction otherwise taxableunder this chapter when payment is made by agovernment employee by any means, including, butnot limited to, cash, check, or credit card when thatemployee is subsequently reimbursed by the govern-mental entity. This exemption does not include sales,rental, use, consumption, or storage for use in anypolitical subdivision or municipality in this state ofmachines and equipment and parts and accessoriestherefor used in the generation, transmission, or dis-tribution of electrical energy by systems owned andoperated by a political subdivision in this state fortransmission or distribution expansion. Likewise exemptare charges for services rendered by radio and televi-sion stations, including line charges, talent fees, orlicense fees and charges for films, videotapes, andtranscriptions used in producing radio or televisionbroadcasts. The exemption provided in this subsectiondoes not include sales, rental, use, consumption, orstorage for use in any political subdivision or munici-pality in this state of machines and equipment and partsand accessories therefor used in providing two-waytelecommunications services to the public for hire by theuse of a telecommunications facility, as defined in s.364.02(14), and for which a certificate is required underchapter 364, which facility is owned and operated byany county, municipality, or other political subdivision ofthe state. Any immunity of any political subdivision of thestate or other entity of local government from taxation ofthe property used to provide telecommunication ser-vices that is taxed as a result of this section is herebywaived. However, the exemption provided in thissubsection includes transactions taxable under thischapter which are for use by the operator of a public-use airport, as defined in s. 332.004, in providing suchtelecommunications services for the airport or itstenants, concessionaires, or licensees, or which arefor use by a public hospital for the provision of suchtelecommunications services.(b) The exemption provided under this subsection

does not include sales of tangible personal propertymade to contractors employed directly to or as agents ofany such government or political subdivision when suchtangible personal property goes into or becomes a partof public works owned by such government or politicalsubdivision. A determination of whether a particulartransaction is properly characterized as an exempt saleto a government entity or a taxable sale to a contractorshall be based upon the substance of the transactionrather than the form in which the transaction is cast.However, for sales of tangible personal property that gointo or become a part of public works owned by agovernmental entity, other than the Federal Govern-ment, a governmental entity claiming the exemptionprovided under this subsection shall certify to the dealerand the contractor the entity’s claim to the exemption byproviding the dealer and the contractor a certificate ofentitlement to the exemption for such sales. If thedepartment later determines that such sales, in whichthe governmental entity provided the dealer and thecontractor with a certificate of entitlement to theexemption, were not exempt sales to the governmentalentity, the governmental entity shall be liable for any tax,


2258

penalty, and interest determined to be owed on suchtransactions. Possession by a dealer or contractor of acertificate of entitlement to the exemption from thegovernmental entity relieves the dealer from the re-sponsibility of collecting tax on the sale and thecontractor for any liability for tax, penalty, or interestrelated to the sale, and the department shall look solelyto the governmental entity for recovery of tax, penalty,and interest if the department determines that thetransaction was not an exempt sale to the governmentalentity. The governmental entity may not transfer liabilityfor such tax, penalty, and interest to another party bycontract or agreement.(c) The department shall adopt rules for determining

whether a particular transaction is properly character-ized as an exempt sale to a governmental entity or ataxable sale to a contractor which give special con-sideration to factors that govern the status of thetangible personal property before being affixed to realproperty. In developing such rules, assumption of therisk of damage or loss is of paramount consideration inthe determination. The department shall also adopt, byrule, a certificate of entitlement to exemption for use asprovided in paragraph (b). The certificate shall requirethe governmental entity to affirm that it will comply withthe requirements of this subsection and the rulesadopted under paragraph (b) in order to qualify for theexemption and that it acknowledges its liability for anytax, penalty, or interest later determined by the depart-ment to be owed on such transactions.(7) MISCELLANEOUS EXEMPTIONS.—Exemp-

tions provided to any entity by this chapter do notinure to any transaction that is otherwise taxable underthis chapter when payment is made by a representativeor employee of the entity by any means, including, butnot limited to, cash, check, or credit card, even whenthat representative or employee is subsequently re-imbursed by the entity. In addition, exemptions providedto any entity by this subsection do not inure to anytransaction that is otherwise taxable under this chapterunless the entity has obtained a sales tax exemptioncertificate from the department or the entity obtains orprovides other documentation as required by thedepartment. Eligible purchases or leases made withsuch a certificate must be in strict compliance with thissubsection and departmental rules, and any person whomakes an exempt purchase with a certificate that is notin strict compliance with this subsection and the rules isliable for and shall pay the tax. The department mayadopt rules to administer this subsection.(a) Artificial commemorative flowers.—Exempt from

the tax imposed by this chapter is the sale of artificialcommemorative flowers by bona fide nationally char-tered veterans’ organizations.(b) Boiler fuels.—When purchased for use as a

combustible fuel, purchases of natural gas, residual oil,recycled oil, waste oil, solid waste material, coal, sulfur,wood, wood residues or wood bark used in an industrialmanufacturing, processing, compounding, or produc-tion process at a fixed location in this state are exemptfrom the taxes imposed by this chapter; however, suchexemption shall not be allowed unless the purchasersigns a certificate stating that the fuel to be exempted is

for the exclusive use designated herein. This exemptiondoes not apply to the use of boiler fuels that are not usedin manufacturing, processing, compounding, or produ-cing items of tangible personal property for sale, or tothe use of boiler fuels used by any firm subject toregulation by the Division of Hotels and Restaurants ofthe Department of Business and Professional Regula-tion.(c) Crustacea bait.—Also exempt from the tax

imposed by this chapter is the purchase by commercialfishers of bait intended solely for use in the entrapmentof Callinectes sapidus and Menippe mercenaria.(d) Feeds.—Feeds for poultry, ostriches, and live-

stock, including racehorses and dairy cows, are exempt.(e) Film rentals.—Film rentals are exempt when an

admission is charged for viewing such film, and licensefees and direct charges for films, videotapes, andtranscriptions used by television or radio stations ornetworks are exempt.(f) Flags.—Also exempt are sales of the flag of the

United States and the official state flag of Florida.(g) Florida Retired Educators Association and its

local chapters.—Also exempt from payment of the taximposed by this chapter are purchases of officesupplies, equipment, and publications made by theFlorida Retired Educators Association and its localchapters.(h) Guide dogs for the blind.—Also exempt are the

sale or rental of guide dogs for the blind, commonlyreferred to as “seeing-eye dogs,” and the sale of food orother items for such guide dogs.1. The department shall issue a consumer’s certi-

ficate of exemption to any blind person who holds anidentification card as provided for in s. 413.091 and whoeither owns or rents, or contemplates the ownership orrental of, a guide dog for the blind. The consumer’scertificate of exemption shall be issued without chargeand shall be of such size as to be capable of beingcarried in a wallet or billfold.2. The department shall make such rules concern-

ing items exempt from tax under the provisions of thisparagraph as may be necessary to provide that anyperson authorized to have a consumer’s certificate ofexemption need only present such a certificate at thetime of paying for exempt goods and shall not berequired to pay any tax thereon.(i) Hospital meals and rooms.—Also exempt from

payment of the tax imposed by this chapter on rentalsand meals are patients and inmates of any hospital orother physical plant or facility designed and operatedprimarily for the care of persons who are ill, aged, infirm,mentally or physically incapacitated, or otherwise de-pendent on special care or attention. Residents of ahome for the aged are exempt from payment of taxes onmeals provided through the facility. A home for the agedis defined as a facility that is licensed or certified in partor in whole under chapter 400, chapter 429, or chapter651, or that is financed by a mortgage loan made orinsured by the United States Department of Housingand Urban Development under s. 202, s. 202 with a s. 8subsidy, s. 221(d)(3) or (4), s. 232, or s. 236 of theNational Housing Act, or other such similar facility


2259

designed and operated primarily for the care of theaged.(j) Household fuels.—Also exempt from payment of

the tax imposed by this chapter are sales of utilities toresidential households or owners of residential modelsin this state by utility companies who pay the grossreceipts tax imposed under s. 203.01, and sales of fuelto residential households or owners of residentialmodels, including oil, kerosene, liquefied petroleumgas, coal, wood, and other fuel products used in thehousehold or residential model for the purposes ofheating, cooking, lighting, and refrigeration, regardlessof whether such sales of utilities and fuels are sepa-rately metered and billed direct to the residents or aremetered and billed to the landlord. If any part of the utilityor fuel is used for a nonexempt purpose, the entire saleis taxable. The landlord shall provide a separate meterfor nonexempt utility or fuel consumption. For thepurposes of this paragraph, licensed family day carehomes shall also be exempt.(k) Meals provided by certain nonprofit organiza-

tions.—There is exempt from the tax imposed by thischapter the sale of prepared meals by a nonprofitvolunteer organization to handicapped, elderly, orindigent persons when such meals are delivered as acharitable function by the organization to such personsat their places of residence.(l) Organizations providing special educational,

cultural, recreational, and social benefits to minors.—Also exempt from the tax imposed by this chapter aresales or leases to and sales of donated property bynonprofit organizations which are incorporated pursuantto chapter 617 the primary purpose of which is providingactivities that contribute to the development of goodcharacter or good sportsmanship, or to the educationalor cultural development, of minors. This exemption isextended only to that level of the organization that has asalaried executive officer or an elected nonsalariedexecutive officer. For the purpose of this paragraph, theterm “donated property” means any property transferredto such nonprofit organization for less than 50 percent ofits fair market value.(m) Religious institutions.—1. There are exempt from the tax imposed by this

chapter transactions involving sales or leases directly toreligious institutions when used in carrying on theircustomary nonprofit religious activities or sales orleases of tangible personal property by religious institu-tions having an established physical place for worship atwhich nonprofit religious services and activities areregularly conducted and carried on.2. As used in this paragraph, the term “religious

institutions” means churches, synagogues, and estab-lished physical places for worship at which nonprofitreligious services and activities are regularly conductedand carried on. The term “religious institutions” includesnonprofit corporations the sole purpose of which is toprovide free transportation services to church members,their families, and other church attendees. The term“religious institutions” also includes nonprofit state,nonprofit district, or other nonprofit governing or admin-istrative offices the function of which is to assist orregulate the customary activities of religious institutions.

The term “religious institutions” also includes anynonprofit corporation that is qualified as nonprofitunder s. 501(c)(3) of the Internal Revenue Code of1986, as amended, and that owns and operates aFlorida television station, at least 90 percent of theprogramming of which station consists of programs of areligious nature and the financial support for which,exclusive of receipts for broadcasting from other non-profit organizations, is predominantly from contributionsfrom the general public. The term “religious institutions”also includes any nonprofit corporation that is qualifiedas nonprofit under s. 501(c)(3) of the Internal RevenueCode of 1986, as amended, the primary activity of whichis making and distributing audio recordings of religiousscriptures and teachings to blind or visually impairedpersons at no charge. The term “religious institutions”also includes any nonprofit corporation that is qualifiedas nonprofit under s. 501(c)(3) of the Internal RevenueCode of 1986, as amended, the sole or primary functionof which is to provide, upon invitation, nonprofit religiousservices, evangelistic services, religious education,administrative assistance, or missionary assistancefor a church, synagogue, or established physicalplace of worship at which nonprofit religious servicesand activities are regularly conducted.(n) Veterans’ organizations.—1. There are exempt from the tax imposed by this

chapter transactions involving sales or leases to qua-lified veterans’ organizations and their auxiliaries whenused in carrying on their customary veterans’ organiza-tion activities.2. As used in this paragraph, the term “veterans’

organizations” means nationally chartered or recog-nized veterans’ organizations, including, but not limitedto, Florida chapters of the Paralyzed Veterans ofAmerica, Catholic War Veterans of the U.S.A., JewishWar Veterans of the U.S.A., and the Disabled AmericanVeterans, Department of Florida, Inc., which holdcurrent exemptions from federal income tax under s.501(c)(4) or (19) of the Internal Revenue Code of 1986,as amended.(o) Schools, colleges, and universities.—Also ex-

empt from the tax imposed by this chapter are sales orleases to state tax-supported schools, colleges, oruniversities.(p) Section 501(c)(3) organizations.—Also exempt

from the tax imposed by this chapter are sales or leasesto organizations determined by the Internal RevenueService to be currently exempt from federal income taxpursuant to s. 501(c)(3) of the Internal Revenue Code of1986, as amended, if such leases or purchases areused in carrying on their customary nonprofit activities,unless such organizations are subject to a final dis-qualification order issued by the Department of Agri-culture and Consumer Services pursuant to s. 496.430.(q) Resource recovery equipment.—Also exempt is

resource recovery equipment which is owned andoperated by or on behalf of any county or municipality,certified by the Department of Environmental Protectionunder the provisions of s. 403.715.(r) School books and school lunches; institution of

higher learning prepaid meal plans.—This exemptionapplies to school books used in regularly prescribed


2260

courses of study, and to school lunches served in public,parochial, or nonprofit schools operated for and at-tended by pupils of grades K through 12. Yearbooks,magazines, newspapers, directories, bulletins, andsimilar publications distributed by such educationalinstitutions to their students are also exempt. Schoolbooks and food sold or served at community collegesand other institutions of higher learning are taxable,except that prepaid meal plans purchased from acollege or other institution of higher learning by studentscurrently enrolled at that college or other institution ofhigher learning are exempt. As used in this paragraph,“prepaid meal plans” means payment in advance to acollege or institution of higher learning for the provisionof a defined quantity of units that must expire at the endof an academic term, cannot be refunded to the studentupon expiration, and which may only be exchanged forfood.(s) Tasting beverages.—Vinous and alcoholic bev-

erages provided by distributors or vendors for thepurpose of “wine tasting” and “spirituous beveragetasting” as contemplated under the provisions of 8ss.564.06 and 565.12, respectively, are exempt from thetax imposed by this chapter.(t) Boats temporarily docked in state.—1. Notwithstanding the provisions of chapter 328,

pertaining to the registration of vessels, a boat uponwhich the state sales or use tax has not been paid isexempt from the use tax under this chapter if it entersand remains in this state for a period not to exceed atotal of 20 days in any calendar year calculated from thedate of first dockage or slippage at a facility, registeredwith the department, that rents dockage or slippagespace in this state. If a boat brought into this state foruse under this paragraph is placed in a facility,registered with the department, for repairs, alterations,refitting, or modifications and such repairs, alterations,refitting, or modifications are supported by writtendocumentation, the 20-day period shall be tolled duringthe time the boat is physically in the care, custody, andcontrol of the repair facility, including the time spent onsea trials conducted by the facility. The 20-day timeperiod may be tolled only once within a calendar yearwhen a boat is placed for the first time that year in thephysical care, custody, and control of a registered repairfacility; however, the owner may request and thedepartment may grant an additional tolling of the 20-day period for purposes of repairs that arise from awritten guarantee given by the registered repair facility,which guarantee covers only those repairs or modifica-tions made during the first tolled period. Within 72 hoursafter the date upon which the registered repair facilitytook possession of the boat, the facility must have in itspossession, on forms prescribed by the department, anaffidavit which states that the boat is under its care,custody, and control and that the owner does not usethe boat while in the facility. Upon completion of therepairs, alterations, refitting, or modifications, the regis-tered repair facility must, within 72 hours after the dateof release, have in its possession a copy of the releaseform which shows the date of release and any otherinformation the department requires. The repair facilityshall maintain a log that documents all alterations,

additions, repairs, and sea trials during the time the boatis under the care, custody, and control of the facility. Theaffidavit shall be maintained by the registered repairfacility as part of its records for as long as required by s.213.35. When, within 6 months after the date of itspurchase, a boat is brought into this state under thisparagraph, the 6-month period provided in s.212.05(1)(a)2. or s. 212.06(8) shall be tolled.2. During the period of repairs, alterations, refitting,

or modifications and during the 20-day period referred toin subparagraph 1., the boat may be listed for sale,contracted for sale, or sold exclusively by a broker ordealer registered with the department without incurringa use tax under this chapter; however, the sales taxlevied under this chapter applies to such sale.3. The mere storage of a boat at a registered repair

facility does not qualify as a tax-exempt use in this state.4. As used in this paragraph, “registered repair

facility” means:a. A full-service facility that:(I) Is located on a navigable body of water;(II) Has haulout capability such as a dry dock, travel

lift, railway, or similar equipment to service craft underthe care, custody, and control of the facility;(III) Has adequate piers and storage facilities to

provide safe berthing of vessels in its care, custody, andcontrol; and(IV) Has necessary shops and equipment to provide

repair or warranty work on vessels under the care,custody, and control of the facility;b. A marina that:(I) Is located on a navigable body of water;(II) Has adequate piers and storage facilities to

provide safe berthing of vessels in its care, custody, andcontrol; and(III) Has necessary shops and equipment to provide

repairs or warranty work on vessels; orc. A shoreside facility that:(I) Is located on a navigable body of water;(II) Has adequate piers and storage facilities to

provide safe berthing of vessels in its care, custody, andcontrol; and(III) Has necessary shops and equipment to provide

repairs or warranty work.(u) Volunteer fire departments.—Also exempt are

firefighting and rescue service equipment and suppliespurchased by volunteer fire departments, duly charteredunder the Florida Statutes as corporations not for profit.(v) Professional services.—1. Also exempted are professional, insurance, or

personal service transactions that involve sales asinconsequential elements for which no separatecharges are made.2. The personal service transactions exempted

pursuant to subparagraph 1. do not exempt the saleof information services involving the furnishing ofprinted, mimeographed, or multigraphed matter, ormatter duplicating written or printed matter in anyother manner, other than professional services andservices of employees, agents, or other persons actingin a representative or fiduciary capacity or informationservices furnished to newspapers and radio and tele-vision stations. As used in this subparagraph, the term


2261

“information services” includes the services of collect-ing, compiling, or analyzing information of any kind ornature and furnishing reports thereof to other persons.3. This exemption does not apply to any service

warranty transaction taxable under s. 212.0506.4. This exemption does not apply to any service

transaction taxable under s. 212.05(1)(i).(w) Certain newspaper, magazine, and newsletter

subscriptions, shoppers, and community newspapers.Likewise exempt are newspaper, magazine, and news-letter subscriptions in which the product is delivered tothe customer by mail. Also exempt are free, circulatedpublications that are published on a regular basis, thecontent of which is primarily advertising, and that aredistributed through the mail, home delivery, or news-stands. The exemption for newspaper, magazine, andnewsletter subscriptions which is provided in thisparagraph applies only to subscriptions entered intoafter March 1, 1997.(x) Sporting equipment brought into the state.—

Sporting equipment brought into Florida, for a period ofnot more than 4 months in any calendar year, used byan athletic team or an individual athlete in a sportingevent is exempt from the use tax if such equipment isremoved from the state within 7 days after the comple-tion of the event.(y) Charter fishing vessels.—The charge for char-

tering any boat or vessel, with the crew furnished, solelyfor the purpose of fishing is exempt from the taximposed under s. 212.04 or s. 212.05. This exemptiondoes not apply to any charge to enter or stay upon any“head-boat,” party boat, or other boat or vessel. Nothingin this paragraph shall be construed to exempt any boatfrom sales or use tax upon the purchase thereof exceptas provided in paragraph (t) and s. 212.05.(z) Vending machines sponsored by nonprofit or

charitable organizations.—Also exempt are food ordrinks for human consumption sold for 25 cents orless through a coin-operated vending machine spon-sored by a nonprofit corporation qualified as nonprofitpursuant to s. 501(c)(3) or (4) of the Internal RevenueCode of 1986, as amended.(aa) Certain commercial vehicles.—Also exempt is

the sale, lease, or rental of a commercial motor vehicleas defined in s. 207.002, when the following conditionsare met:1. The sale, lease, or rental occurs between two

commonly owned and controlled corporations;2. Such vehicle was titled and registered in this

state at the time of the sale, lease, or rental; and3. Florida sales tax was paid on the acquisition of

such vehicle by the seller, lessor, or renter.(bb) Community cemeteries.—Also exempt are pur-

chases by any nonprofit corporation that has qualifiedunder s. 501(c)(13) of the Internal Revenue Code of1986, as amended, and is operated for the purpose ofmaintaining a cemetery that was donated to thecommunity by deed.(cc) Works of art.—1. Also exempt are works of art sold to or used by

an educational institution.2. This exemption also applies to the sale to or use

in this state of any work of art by any person if it was

purchased or imported exclusively for the purpose ofbeing donated to any educational institution, or loanedto and made available for display by any educationalinstitution, provided that the term of the loan agreementis for at least 10 years.3. The exemption provided by this paragraph for

donations is allowed only if the person who purchasedthe work of art transfers title to the donated work of art toan educational institution. Such transfer of title shall beevidenced by an affidavit meeting requirements estab-lished by rule to document entitlement to the exemption.Nothing in this paragraph shall preclude a work of artdonated to an educational institution from remaining inthe possession of the donor or purchaser, as long astitle to the work of art lies with the educational institution.4. A work of art is presumed to have been

purchased in or imported into this state exclusively forloan as provided in subparagraph 2., if it is so loaned orplaced in storage in preparation for such a loan within 90days after purchase or importation, whichever is later;but a work of art is not deemed to be placed in storage inpreparation for loan for purposes of this exemption if it isdisplayed at any place other than an educationalinstitution.5. The exemptions provided by this paragraph are

allowed only if the person who purchased the work of artgives to the vendor an affidavit meeting the require-ments, established by rule, to document entitlement tothe exemption. The person who purchased the work ofart shall forward a copy of such affidavit to theDepartment of Revenue at the time it is issued to thevendor.6. The exemption for loans provided by subpara-

graph 2. applies only for the period during which a workof art is in the possession of the educational institutionor is in storage before transfer of possession to thatinstitution; and when it ceases to be so possessed orheld, tax based upon the sales price paid by the owner ispayable, and the statute of limitations provided in s.95.091 shall begin to run at that time. However, tax shallnot become due if the work of art is donated to aneducational institution after the loan ceases.7. Any educational institution to which a work of art

has been donated pursuant to this paragraph shallmake available to the department the title to the work ofart and any other relevant information. Any educationalinstitution which has received a work of art on loanpursuant to this paragraph shall make available to thedepartment information relating to the work of art. Anyeducational institution that transfers from its possessiona work of art as defined by this paragraph which hasbeen loaned to it must notify the Department ofRevenue within 60 days after the transfer.8. For purposes of the exemptions provided by this

paragraph, the term:a. “Educational institutions” includes state tax-sup-

ported, parochial, church, and nonprofit private schools,colleges, or universities that conduct regular classesand courses of study required for accreditation by ormembership in the Southern Association of Collegesand Schools, the Florida Council of IndependentSchools, or the Florida Association of Christian Col-leges and Schools, Inc.; nonprofit private schools that


2262

conduct regular classes and courses of study acceptedfor continuing education credit by a board of the Divisionof Medical Quality Assurance of the Department ofHealth; or nonprofit libraries, art galleries, performingarts centers that provide educational programs toschool children, which programs involve performancesor other educational activities at the performing artscenter and serve a minimum of 50,000 school children ayear, and museums open to the public.b. “Work of art” includes pictorial representations,

sculpture, jewelry, antiques, stamp collections and coincollections, and other tangible personal property, thevalue of which is attributable predominantly to itsartistic, historical, political, cultural, or social impor-tance.(dd) Taxicab leases.—The lease of or license to use

a taxicab or taxicab-related equipment and servicesprovided by a taxicab company to an independenttaxicab operator are exempt, provided, however, theexemptions provided under this paragraph only apply ifsales or use tax has been paid on the acquisition of thetaxicab and its related equipment.

1(ee) Aircraft repair and maintenance labor charges.All labor charges for the repair and maintenance ofqualified aircraft and aircraft of more than 2,000 poundsmaximum certified takeoff weight, including rotary wingaircraft, are exempt from the tax imposed under thischapter. Except as otherwise provided in this chapter,charges for parts and equipment furnished in connec-tion with such labor charges are taxable.(ff) Certain electricity or steam uses.—1. Subject to the provisions of subparagraph 4.,

charges for electricity or steam used to operatemachinery and equipment at a fixed location in thisstate when such machinery and equipment is used tomanufacture, process, compound, produce, or preparefor shipment items of tangible personal property forsale, or to operate pollution control equipment, recyclingequipment, maintenance equipment, or monitoring orcontrol equipment used in such operations are exemptto the extent provided in this paragraph. If 75 percent ormore of the electricity or steam used at the fixed locationis used to operate qualifying machinery or equipment,100 percent of the charges for electricity or steam usedat the fixed location are exempt. If less than 75 percentbut 50 percent or more of the electricity or steam used atthe fixed location is used to operate qualifying machin-ery or equipment, 50 percent of the charges forelectricity or steam used at the fixed location areexempt. If less than 50 percent of the electricity orsteam used at the fixed location is used to operatequalifying machinery or equipment, none of the chargesfor electricity or steam used at the fixed location areexempt.2. This exemption applies only to industries classi-

fied under SIC Industry Major Group Numbers 10, 12,13, 14, 20, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33,34, 35, 36, 37, 38, and 39 and Industry Group Number212. As used in this paragraph, “SIC” means thoseclassifications contained in the Standard IndustrialClassification Manual, 1987, as published by the Officeof Management and Budget, Executive Office of thePresident.

3. Possession by a seller of a written certificationby the purchaser, certifying the purchaser’s entitlementto an exemption permitted by this subsection, relievesthe seller from the responsibility of collecting the tax onthe nontaxable amounts, and the department shall looksolely to the purchaser for recovery of such tax if itdetermines that the purchaser was not entitled to theexemption.4. Such exemption shall be applied as follows:

beginning July 1, 2000, 100 percent of the charges forsuch electricity or steam shall be exempt.(gg) Fair associations.—Also exempt from the tax

imposed by this chapter is the sale, use, lease, rental, orgrant of a license to use, made directly to or by a fairassociation, of real or tangible personal property; anycharge made by a fair association, or its agents, forparking, admissions, or for temporary parking of vehi-cles used for sleeping quarters; rentals, subleases, andsublicenses of real or tangible personal propertybetween the owner of the central amusement attractionand any owner of an amusement ride, as those termsare used in ss. 616.15(1)(b) and 616.242(3)(a), for thefurnishing of amusement rides at a public fair orexposition; and other transactions of a fair associationwhich are incurred directly by the fair association in thefinancing, construction, and operation of a fair, exposi-tion, or other event or facility that is authorized by s.616.08. As used in this paragraph, the terms “fairassociation” and “public fair or exposition” have thesamemeaning as those terms are defined in s. 616.001.This exemption does not apply to the sale of tangiblepersonal property made by a fair association through anagent or independent contractor; sales of admissionsand tangible personal property by a concessionaire,vendor, exhibitor, or licensee; or rentals and subleasesof tangible personal property or real property betweenthe owner of the central amusement attraction and aconcessionaire, vendor, exhibitor, or licensee, exceptfor the furnishing of amusement rides, which transac-tions are exempt.(hh) Solar energy systems.—Also exempt are solar

energy systems or any component thereof. The FloridaSolar Energy Center shall from time to time certify to thedepartment a list of equipment and requisite hardwareconsidered to be a solar energy system or a componentthereof.(ii) Nonprofit cooperative hospital laundries.—Also

exempt are sales or leases to nonprofit organizationsthat are incorporated under chapter 617 and which aretreated, for federal income tax purposes, as coopera-tives under subchapter T of the Internal Revenue Code,whose sole purpose is to offer laundry supplies andservices to their members who must all be exempt fromfederal income tax pursuant to s. 501(c)(3) of theInternal Revenue Code. A member of a nonprofitcooperative hospital laundry whose Internal RevenueCode status changes shall, within 90 days after suchchange, divest all participation in the cooperative. Theprovision of laundry supplies and services to a non-member business pursuant to a declaration of emer-gency under s. 252.36(2) and a written emergency planof operation executed by the members of the


2263

cooperative does not invalidate or cause the denial of acooperative’s certificate of exemption.(jj) Complimentary meals.—Also exempt from the

tax imposed by this chapter are food or drinks that arefurnished as part of a packaged room rate by anyperson offering for rent or lease any transient livingaccommodations as described in s. 509.013(4)(a) whichare licensed under part I of chapter 509 and which aresubject to the tax under s. 212.03, if a separate chargeor specific amount for the food or drinks is not shown.Such food or drinks are considered to be sold at retail aspart of the total charge for the transient living accom-modations. Moreover, the person offering the accom-modations is not considered to be the consumer ofitems purchased in furnishing such food or drinks andmay purchase those items under conditions of a sale forresale.(kk) Nonprofit corporation conducting the correc-

tional work programs.—Products sold pursuant to s.946.515 by the corporation organized pursuant to part IIof chapter 946 are exempt from the tax imposed by thischapter. This exemption applies retroactively to July 1,1983.(ll) Parent-teacher organizations, parent-teacher

associations, and schools having grades K through 12.1. Sales or leases to parent-teacher organizations

and associations the purpose of which is to raise fundsfor schools that teach grades K through 12 and that areassociated with schools having grades K through 12 areexempt from the tax imposed by this chapter.2. Parent-teacher organizations and associations

described in subparagraph 1., and schools havinggrades K through 12, may pay tax to their supplierson the cost price of school materials and suppliespurchased, rented, or leased for resale or rental tostudents in grades K through 12, of items sold forfundraising purposes, and of items sold through vendingmachines located on the school premises, in lieu ofcollecting the tax imposed by this chapter from thepurchaser. This paragraph also applies to food orbeverages sold through vending machines located inthe student lunchroom or dining room of a school havingkindergarten through grade 12.(mm) Mobile home lot improvements.—Items pur-

chased by developers for use in making improvementsto a mobile home lot owned by the developer may bepurchased tax-exempt as a sale for resale if madepursuant to a contract that requires the developer to sella mobile home to a purchaser, place the mobile homeon the lot, and make the improvements to the lot for asingle lump-sum price. The developer must collect andremit sales tax on the entire lump-sum price.(nn) Veterans Administration.—When a veteran of

the armed forces purchases an aircraft, boat, mobilehome, motor vehicle, or other vehicle from a dealerpursuant to the provisions of 38 U.S.C. s. 3902(a), orany successor provision of the United States Code, theamount that is paid directly to the dealer by the VeteransAdministration is not taxable. However, any portion ofthe purchase price which is paid directly to the dealer bythe veteran is taxable.(oo) Complimentary items.—There is exempt from

the tax imposed by this chapter:

1. Any food or drink, whether or not cooked orprepared on the premises, provided without charge as asample or for the convenience of customers by a dealerthat primarily sells food product items at retail.2. Any item given to a customer as part of a price

guarantee plan related to point-of-sale errors by adealer that primarily sells food products at retail.

The exemptions in this paragraph do not apply tobusinesses with the primary activity of serving preparedmeals or alcoholic beverages for immediate consump-tion.(pp) Donated foods or beverages.—Any food or

beverage donated by a dealer that sells food productsat retail to a food bank or an organization that holds acurrent exemption from federal corporate income taxpursuant to s. 501(c) of the Internal Revenue Code of1986, as amended, is exempt from the tax imposed bythis chapter.(qq) Racing dogs.—The sale of a racing dog by its

owner is exempt if the owner is also the breeder of theanimal.

1(rr) Equipment used in aircraft repair and mainte-nance.—Replacement engines, parts, and equipmentused in the repair or maintenance of qualified aircraftand aircraft of more than 2,000 pounds maximumcertified takeoff weight, including rotary wing aircraft,are exempt from the tax imposed under this chapter ifsuch parts or equipment are installed on such aircraftthat is being repaired or maintained in this state.(ss) Aircraft sales or leases.—The sale or lease of a

qualified aircraft or an aircraft of more than 15,000pounds maximum certified takeoff weight for use by acommon carrier is exempt from the tax imposed by thischapter. As used in this paragraph, “common carrier”means an airline operating under Federal AviationAdministration regulations contained in Title 14, chapterI, part 121 or part 129 of the Code of FederalRegulations.(tt) Nonprofit water systems.—Sales or leases to a

not-for-profit corporation which holds a current exemp-tion from federal income tax under s. 501(c)(4) or (12) ofthe Internal Revenue Code, as amended, are exemptfrom the tax imposed by this chapter if the sole orprimary function of the corporation is to construct,maintain, or operate a water system in this state.(uu) Library cooperatives.—Sales or leases to library

cooperatives certified under s. 257.41(2) are exemptfrom the tax imposed by this chapter.(vv) Advertising agencies.—1. As used in this paragraph, the term “advertising

agency” means any firm that is primarily engaged in thebusiness of providing advertising materials and servicesto its clients.2. The sale of advertising services by an advertis-

ing agency to a client is exempt from the tax imposed bythis chapter. Also exempt from the tax imposed by thischapter are items of tangible personal property such asphotographic negatives and positives, videos, films,galleys, mechanicals, veloxes, illustrations, digitalaudiotapes, analog tapes, printed advertisement co-pies, compact discs for the purpose of recording, digital


2264

equipment, and artwork and the services used toproduce those items if the items are:a. Sold to an advertising agency that is acting as an

agent for its clients pursuant to contract, and are createdfor the performance of advertising services for theclients;b. Produced, fabricated, manufactured, or other-

wise created by an advertising agency for its clients, andare used in the performance of advertising services forthe clients; orc. Sold by an advertising agency to its clients in the

performance of advertising services for the clients,whether or not the charges for these items are markedup or separately stated.

The exemption provided by this subparagraph does notapply when tangible personal property such as film,paper, and videotapes is purchased to create itemssuch as photographic negatives and positives, videos,films, galleys, mechanicals, veloxes, illustrations, andartwork that are sold to an advertising agency orproduced in-house by an advertising agency on behalfof its clients.3. The items exempted from tax under subpara-

graph 2. and the creative services used by an advertis-ing agency to design the advertising for promotionalgoods such as displays, display containers, exhibits,newspaper inserts, brochures, catalogues, direct mailletters or flats, shirts, hats, pens, pencils, key chains, orother printed goods or materials are not subject to tax.However, when such promotional goods are producedor reproduced for distribution, tax applies to the salesprice charged to the client for such promotional goods.4. For items purchased by an advertising agency

and exempt from tax under this paragraph, possessionof an exemption certificate from the advertising agencycertifying the agency’s entitlement to exemption relievesthe vendor of the responsibility of collecting the tax onthe sale of such items to the advertising agency, and thedepartment shall look solely to the advertising agencyfor recovery of tax if it determines that the advertisingagency was not entitled to the exemption.5. The exemptions provided by this paragraph

apply retroactively, except that all taxes that havebeen collected must be remitted, and taxes that havebeen remitted before July 1, 1999, on transactions thatare subject to exemption under this paragraph are notsubject to refund.6. The department may adopt rules that interpret or

define the provisions of these exemptions and provideexamples regarding the application of these exemp-tions.(ww) Bullion.—The sale of gold, silver, or platinum

bullion, or any combination thereof, in a single transac-tion is exempt if the sales price exceeds $500. Thedealer must maintain proper documentation, as pre-scribed by rule of the department, to identify that portionof a transaction which involves the sale of gold, silver, orplatinum bullion and is exempt under this paragraph.(xx) Certain repair and labor charges.—1. Subject to the provisions of subparagraphs 2.

and 3., there is exempt from the tax imposed by thischapter all labor charges for the repair of, and parts and

materials used in the repair of and incorporated into,industrial machinery and equipment which is used forthe manufacture, processing, compounding, produc-tion, or preparation for shipping of items of tangiblepersonal property at a fixed location within this state.2. This exemption applies only to industries classi-

fied under SIC Industry Major Group Numbers 10, 12,13, 14, 20, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33,34, 35, 36, 37, 38, and 39 and Industry Group Number212. As used in this subparagraph, “SIC” means thoseclassifications contained in the Standard IndustrialClassification Manual, 1987, as published by the Officeof Management and Budget, Executive Office of thePresident.3. This exemption shall be applied as follows:a. Beginning July 1, 2000, 50 percent of such

charges for repair parts and labor shall be exempt.b. Beginning July 1, 2001, 75 percent of such

charges for repair parts and labor shall be exempt.c. Beginning July 1, 2002, 100 percent of such

charges for repair parts and labor shall be exempt.(yy) Film and other printing supplies.—Also exempt

are the following materials purchased, produced, orcreated by businesses classified under SIC IndustryNumbers 275, 276, 277, 278, or 279 for use in producinggraphic matter for sale: film, photographic paper, dyesused for embossing and engraving, artwork, typogra-phy, lithographic plates, and negatives. As used in thisparagraph, “SIC” means those classifications containedin the Standard Industrial Classification Manual, 1987,as published by the Office of Management and Budget,Executive Office of the President.(zz) People-mover systems.—People-mover sys-

tems, and parts thereof, which are purchased ormanufactured by contractors employed either directlyby or as agents for the United States Government, thestate, a county, a municipality, a political subdivision ofthe state, or the public operator of a public-use airport asdefined by s. 332.004(14) are exempt from the taximposed by this chapter when the systems or parts gointo or become part of publicly owned facilities. In thecase of contractors who manufacture and install suchsystems and parts, this exemption extends to thepurchase of component parts and all other manufactur-ing and fabrication costs. The department may providea form to be used by contractors to provide to suppliersof people-mover systems or parts to certify the con-tractors’ eligibility for the exemption provided under thisparagraph. As used in this paragraph, “people-moversystems” includes wheeled passenger vehicles andrelated control and power distribution systems thatare part of a transportation system for use by thegeneral public, regardless of whether such vehicles areoperator-controlled or driverless, self-propelled or pro-pelled by external power and control systems, orconducted on roads, rails, guidebeams, or other per-manent structures that are an integral part of suchtransportation system. “Related control and powerdistribution systems” includes any electrical or electro-nic control or signaling equipment, but does not includethe embedded wiring, conduits, or cabling used totransmit electrical or electronic signals among such


2265

control equipment, power distribution equipment, sig-naling equipment, and wheeled vehicles.(aaa) Florida Fire and Emergency Services Founda-

tion.—Sales or leases to the Florida Fire and Emer-gency Services Foundation are exempt from the taximposed by this chapter.(bbb) Railroad roadway materials.—Also exempt

from the tax imposed by this chapter are railroadroadway materials used in the construction, repair, ormaintenance of railways. Railroad roadway materialsshall include rails, ties, ballasts, communication equip-ment, signal equipment, power transmission equip-ment, and any other track materials.(ccc) Advertising materials distributed free of charge

by mail in an envelope.—Likewise exempt are materialsconsisting exclusively of advertisements, such asindividual coupons or other individual cards, sheets,or pages of printed advertising, that are distributed freeof charge by mail in an envelope for 10 or more personson a monthly, bimonthly, or other regular basis.(ddd) Certain delivery charges.—Separately stated

charges that can be avoided at the option of thepurchaser for the delivery, inspection, placement, orremoval from packaging or shipping materials offurniture or appliances by the selling dealer at thepremises of the purchaser or the removal of similaritems from the premises of the purchaser are exempt. Ifany charge for delivery, inspection, placement, orremoval of furniture or appliances includes the mod-ification, assembly, or construction of such furniture orappliances, then all of the charges are taxable.(eee) Bookstore operations at a postsecondary edu-

cational institution.—Also exempt from payment of thetax imposed by this chapter on renting, leasing, letting,or granting a license for the use of any real property arepayments to a postsecondary educational institutionmade by any person pursuant to a grant of the right toconduct bookstore operations on real property owned orleased by the postsecondary educational institution. Asused in this paragraph, the term “bookstore operations”means activities consisting predominantly of sales,distribution, and provision of textbooks, merchandise,and services traditionally offered in college and uni-versity bookstores for the benefit of the institution’sstudents, faculty, and staff.(fff) Aircraft temporarily in the state.—1. An aircraft owned by a nonresident is exempt

from the use tax imposed under this chapter if theaircraft enters and remains in this state for less than atotal of 21 days during the 6-month period after the dateof purchase. The temporary use of the aircraft andsubsequent removal from this state may be proven byinvoices for fuel, tie-down, or hangar charges issued byout-of-state vendors or suppliers or similar documenta-tion that clearly and specifically identifies the aircraft.The exemption provided in this subparagraph is inaddition to the exemptions provided in subparagraph 2.and s. 212.05(1)(a).2. An aircraft owned by a nonresident is exempt

from the use tax imposed under this chapter if theaircraft enters or remains in this state exclusively forpurposes of flight training, repairs, alterations, refitting,or modification. Such purposes shall be supported by

written documentation issued by in-state vendors orsuppliers which clearly and specifically identifies theaircraft. The exemption provided in this subparagraph isin addition to the exemptions provided in subparagraph1. and s. 212.05(1)(a).(ggg) Fractional aircraft ownership programs.—The

sale or use of aircraft primarily used in a fractionalaircraft ownership program or of any parts or labor usedin the completion, maintenance, repair, or overhaul ofsuch aircraft is exempt from the tax imposed by thischapter. The exemption is not allowed unless theprogram manager of the fractional aircraft ownershipprogram furnishes the dealer with a certificate statingthat the lease, purchase, repair, or maintenance is foraircraft primarily used in a fractional aircraft ownershipprogram and that the program manager qualifies for theexemption. If a program manager makes tax-exemptpurchases on a continual basis, the program managermay allow the dealer to keep the certificate on file. Theprogram manager must inform a dealer that keeps thecertificate on file if the program manager no longerqualifies for the exemption. The department may adoptrules to administer this paragraph, including rulesdetermining the format of the certificate.(hhh) Equipment, machinery, and other materials for

renewable energy technologies.—1. As used in this paragraph, the term:a. “Biodiesel” means the mono-alkyl esters of long-

chain fatty acids derived from plant or animal matter foruse as a source of energy and meeting the specifica-tions for biodiesel and biodiesel blends with petroleumproducts as adopted by rule of the Department ofAgriculture and Consumer Services. “Biodiesel” mayrefer to biodiesel blends designated BXX, where XXrepresents the volume percentage of biodiesel fuel inthe blend.b. “Ethanol” means an anhydrous denatured alco-

hol produced by the conversion of carbohydratesmeeting the specifications for fuel ethanol and fuelethanol blends with petroleum products as adopted byrule of the Department of Agriculture and ConsumerServices. “Ethanol” may refer to fuel ethanol blendsdesignated EXX, where XX represents the volumepercentage of fuel ethanol in the blend.c. “Renewable fuel” means a fuel produced from

biomass that is used to replace or reduce the quantity offossil fuel present in motor fuel or diesel fuel. “Biomass”means biomass as defined in s. 366.91, “motor fuel”means motor fuel as defined in s. 206.01, and “dieselfuel” means diesel fuel as defined in s. 206.86.2. The sale or use in the state of the following is

exempt from the tax imposed by this chapter: materialsused in the distribution of biodiesel (B10-B100), ethanol(E10-E100), and other renewable fuels, including fuel-ing infrastructure, transportation, and storage, up to alimit of $1 million in tax each state fiscal year for alltaxpayers. Gasoline fueling station pump retrofits forbiodiesel (B10-B100), ethanol (E10-E100), and otherrenewable fuel distribution qualify for the exemptionprovided in this paragraph.3. The Department of Agriculture and Consumer

Services shall provide to the department a list of itemseligible for the exemption provided in this paragraph.


2266

4.a. The exemption provided in this paragraph shallbe available to a purchaser only through a refund ofpreviously paid taxes. An eligible item is subject torefund one time. A person who has received a refund onan eligible item shall notify the next purchaser of theitem that the item is no longer eligible for a refund of paidtaxes. The notification shall be provided to eachsubsequent purchaser on the sales invoice or otherproof of purchase.b. To be eligible to receive the exemption provided

in this paragraph, a purchaser shall file an applicationwith the Department of Agriculture and ConsumerServices. The application shall be developed by theDepartment of Agriculture and Consumer Services, inconsultation with the department, and shall require:(I) The name and address of the person claiming

the refund.(II) A specific description of the purchase for which a

refund is sought, including, when applicable, a serialnumber or other permanent identification number.(III) The sales invoice or other proof of purchase

showing the amount of sales tax paid, the date ofpurchase, and the name and address of the sales taxdealer from whom the property was purchased.(IV) A sworn statement that the information provided

is accurate and that the requirements of this paragraphhave been met.c. Within 30 days after receipt of an application, the

Department of Agriculture and Consumer Services shallreview the application and notify the applicant of anydeficiencies. Upon receipt of a completed application,the Department of Agriculture and Consumer Servicesshall evaluate the application for the exemption andissue a written certification that the applicant is eligiblefor a refund or issue a written denial of such certification.The Department of Agriculture and Consumer Servicesshall provide the department a copy of each certificationissued upon approval of an application.d. Each certified applicant is responsible for apply-

ing for the refund and forwarding the certification thatthe applicant is eligible to the department within 6months after certification by the Department of Agricul-ture and Consumer Services.e. A refund approved pursuant to this paragraph

shall be made within 30 days after formal approval bythe department.f. The Department of Agriculture and Consumer

Services may adopt by rule the form for the applicationfor a certificate, requirements for the content and formatof information submitted to the Department of Agricul-ture and Consumer Services in support of the applica-tion, other procedural requirements, and criteria bywhich the application will be determined. The Depart-ment of Agriculture and Consumer Services may adoptother rules pursuant to ss. 120.536(1) and 120.54 toadminister this paragraph, including rules establishingadditional forms and procedures for claiming theexemption.g. The Department of Agriculture and Consumer

Services shall be responsible for ensuring that the totalamount of the exemptions authorized does not exceedthe limits specified in subparagraph 2.

5. Approval of the exemptions under this para-graph is on a first-come, first-served basis, based uponthe date complete applications are received by theDepartment of Agriculture and Consumer Services.Incomplete placeholder applications shall not be ac-cepted and shall not secure a place in the first-come,first-served application line. The Department of Agri-culture and Consumer Services shall determine andpublish on its website on a regular basis the amount ofsales tax funds remaining in each fiscal year.6. This paragraph expires July 1, 2016.1(iii) Items used in manufacturing and fabricating

aircraft and gas turbine engines.—Chemicals, machin-ery, parts, and equipment used and consumed in themanufacture or fabrication of aircraft engines and gasturbine engines, including cores, electrical dischargemachining supplies, brass electrodes, ceramic guides,reamers, grinding and deburring wheels, Norton vortexwheels, argon, nitrogen, helium, fluid abrasive cutters,solvents and soaps, boroscopes, penetrants, patterns,dies, and molds consumed in the production of castingsare exempt from the tax imposed by this chapter.

1(jjj) Accessible taxicabs.—The sale or lease ofaccessible taxicabs is exempt from the tax imposedby this chapter. As used in this paragraph, the term“accessible taxicab” means a chauffeur-driven taxi,limousine, sedan, van, or other passenger vehicle forwhich an operator is hired to use for the transportation ofpersons for compensation; which transports eightpassengers or fewer; is equipped with a lift or rampdesigned specifically to transport physically disabledpersons or contains any other device designed to permitaccess to, and enable the transportation of, physicallydisabled persons, including persons who use wheel-chairs, motorized wheelchairs, or similar mobility aids;which complies with the accessibility requirements ofthe Americans with Disabilities Act of 1990, 49 C.F.R.ss. 38.23, 38.25, and 38.31, as amended, regardless ofwhether such requirements would apply under federallaw; and meets all applicable federal motor vehiclesafety standards and regulations adopted thereunder. Ifthe lift or ramp or any other device is installed through anaftermarket conversion of a stock vehicle, only the valueof the conversion is exempt from the tax imposed by thischapter.(kkk) Certain machinery and equipment.—1. Industrial machinery and equipment purchased

by eligible manufacturing businesses which is used at afixed location within this state, or a mixer drum affixed toa mixer truck which is used at any location within thisstate to mix, agitate, and transport freshly mixedconcrete in a plastic state, for the manufacture,processing, compounding, or production of items oftangible personal property for sale shall be exempt fromthe tax imposed by this chapter. Parts and laborrequired to affix a mixer drum exempt under thisparagraph to a mixer truck are also exempt. If at thetime of purchase the purchaser furnishes the seller witha signed certificate certifying the purchaser’s entitle-ment to exemption pursuant to this paragraph, the selleris relieved of the responsibility for collecting the tax onthe sale of such items, and the department shall looksolely to the purchaser for recovery of the tax if it


2267

determines that the purchaser was not entitled to theexemption.2. For purposes of this paragraph, the term:a. “Eligible manufacturing business” means any

business whose primary business activity at the locationwhere the industrial machinery and equipment islocated is within the industries classified under NAICScodes 31, 32, and 33. As used in this subparagraph,“NAICS” means those classifications contained in theNorth American Industry Classification System, aspublished in 2007 by the Office of Management andBudget, Executive Office of the President.b. “Primary business activity” means an activity

representing more than fifty percent of the activitiesconducted at the location where the industrial machin-ery and equipment is located.c. “Industrial machinery and equipment” means

tangible personal property or other property that has adepreciable life of 3 years or more and that is used as anintegral part in the manufacturing, processing, com-pounding, or production of tangible personal propertyfor sale. A building and its structural components are notindustrial machinery and equipment unless the buildingor structural component is so closely related to theindustrial machinery and equipment that it houses orsupports that the building or structural component canbe expected to be replaced when the machinery andequipment are replaced. Heating and air conditioningsystems are not industrial machinery and equipmentunless the sole justification for their installation is tomeet the requirements of the production process, eventhough the system may provide incidental comfort toemployees or serve, to an insubstantial degree, non-production activities. The term includes parts andaccessories for industrial machinery and equipmentonly to the extent that the parts and accessories arepurchased prior to the date the machinery and equip-ment are placed in service.3. This paragraph is repealed April 30, 2017.(lll) Motor vehicle child restraint.—The sale of a child

restraint system or booster seat for use in a motorvehicle is exempt from the tax imposed by this chapter.(mmm) Youth bicycle helmets.—The sale of a bicycle

helmet marketed for use by youth is exempt from the taximposed by this chapter.(8) PARTIAL EXEMPTIONS; VESSELS EN-

GAGED IN INTERSTATE OR FOREIGN COMMERCE.(a) The sale or use of vessels and parts thereof

used to transport persons or property in interstate orforeign commerce, including commercial fishing ves-sels, is subject to the taxes imposed in this chapter onlyto the extent provided herein. The basis of the tax shallbe the ratio of intrastate mileage to interstate or foreignmileage traveled by the carrier’s vessels which wereused in interstate or foreign commerce and which had atleast some Florida mileage during the previous fiscalyear. The ratio would be determined at the close of thecarrier’s fiscal year. However, during the fiscal year inwhich the vessel begins its initial operations in this state,the vessel’s mileage apportionment factor may bedetermined on the basis of an estimated ratio ofanticipated miles in this state to anticipated total milesfor that year and, subsequently, additional tax shall be

paid on the vessel, or a refund may be applied for, onthe basis of the actual ratio of the vessel’s miles in thisstate to its total miles for that year. This ratio shall beapplied each month to the total Florida purchases ofsuch vessels and parts thereof which are used in Floridato establish that portion of the total used and consumedin intrastate movement and subject to the tax at theapplicable rate. The basis for imposition of any discre-tionary surtax shall be as set forth in s. 212.054. Items,appropriate to carry out the purposes for which a vesselis designed or equipped and used, purchased by theowner, operator, or agent of a vessel for use on boardsuch vessel shall be deemed to be parts of the vesselupon which the same are used or consumed. Vesselsand parts thereof used to transport persons or propertyin interstate and foreign commerce are hereby deter-mined to be susceptible to a distinct and separateclassification for taxation under the provisions of thischapter. Vessels and parts thereof used exclusively inintrastate commerce do not qualify for the proration oftax.(b) The partial exemption provided for in this sub-

section shall not be allowed unless the purchaser signsan affidavit stating that the item or items to be partiallyexempted are for the exclusive use designated hereinand setting forth the extent of such partial exemption.Any person furnishing a false affidavit to such effect forthe purpose of evading payment of any tax imposedunder this chapter is subject to the penalties set forth ins. 212.12 and as otherwise provided by law.(c) It is the intent of the Legislature that neither

subsection (4) nor this subsection shall be construed asimposing the tax provided by this chapter on vesselsused as common carriers, contract carriers, or privatecarriers, engaged in interstate or foreign commerce,except to the extent provided by the pro rata formulaprovided in subsection (4) and in paragraph (a).(9) PARTIAL EXEMPTIONS; RAILROADS AND

MOTOR VEHICLES ENGAGED IN INTERSTATE ORFOREIGN COMMERCE.—(a) Railroads that are licensed as common carriers

by the Surface Transportation Board and parts thereofused to transport persons or property in interstate orforeign commerce are subject to tax imposed in thischapter only to the extent provided herein. The basis ofthe tax shall be the ratio of intrastate mileage tointerstate or foreign mileage traveled by the carrierduring the previous fiscal year of the carrier. Such ratiois to be determined at the close of the carrier’s fiscalyear. However, during the fiscal year in which therailroad begins its initial operations in this state, therailroad’s mileage apportionment factor may be deter-mined on the basis of an estimated ratio of anticipatedmiles in this state to anticipated total miles for that yearand, subsequently, additional tax shall be paid on therailroad, or a refund may be applied for, on the basis ofthe actual ratio of the railroad’s miles in this state to itstotal miles for that year. This ratio shall be applied eachmonth to the purchases of the railroad in this state whichare used in this state to establish that portion of the totalused and consumed in intrastate movement and subjectto tax under this chapter. The basis for imposition of anydiscretionary surtax is set forth in s. 212.054. Railroads


2268

that are licensed as common carriers by the SurfaceTransportation Board and parts thereof used to trans-port persons or property in interstate and foreigncommerce are hereby determined to be susceptible toa distinct and separate classification for taxation underthe provisions of this chapter.(b) Motor vehicles that are engaged in interstate

commerce as common carriers, and parts thereof, usedto transport persons or property in interstate or foreigncommerce are subject to tax imposed in this chapteronly to the extent provided herein. The basis of the taxshall be the ratio of intrastate mileage to interstate orforeign mileage traveled by the carrier’s motor vehicleswhich were used in interstate or foreign commerce andwhich had at least some Florida mileage during theprevious fiscal year of the carrier. Such ratio is to bedetermined at the close of the carrier’s fiscal year.However, during the fiscal year in which the carrierbegins its initial operations in this state, the carrier’smileage apportionment factor may be determined on thebasis of an estimated ratio of anticipated miles in thisstate to anticipated total miles for that year and,subsequently, additional tax shall be paid on the carrier,or a refund may be applied for, on the basis of the actualratio of the carrier’s miles in this state to its total miles forthat year. This ratio shall be applied each month to thepurchases in this state of such motor vehicles and partsthereof which are used in this state to establish thatportion of the total used and consumed in intrastatemovement and subject to tax under this chapter. Thebasis for imposition of any discretionary surtax is setforth in s. 212.054. Motor vehicles that are engaged ininterstate commerce, and parts thereof, used to trans-port persons or property in interstate and foreigncommerce are hereby determined to be susceptible toa distinct and separate classification for taxation underthe provisions of this chapter. Motor vehicles and partsthereof used exclusively in intrastate commerce do notqualify for the proration of tax. For purposes of thisparagraph, parts of a motor vehicle engaged in inter-state commerce include a separate tank not connectedto the fuel supply system of the motor vehicle into whichdiesel fuel is placed to operate a refrigeration unit orother equipment.(10) PARTIAL EXEMPTION; MOTOR VEHICLE

SOLD TO RESIDENT OF ANOTHER STATE.—(a) The tax collected on the sale of a new or used

motor vehicle in this state to a resident of another stateshall be an amount equal to the sales tax which wouldbe imposed on such sale under the laws of the state ofwhich the purchaser is a resident, except that such taxshall not exceed the tax that would otherwise beimposed under this chapter. At the time of the sale,the purchaser shall execute a notarized statement of hisor her intent to license the vehicle in the state of whichthe purchaser is a resident within 45 days of the saleand of the fact of the payment to the State of Florida of asales tax in an amount equivalent to the sales tax of hisor her state of residence and shall submit the statementto the appropriate sales tax collection agency in his orher state of residence. Nothing in this subsection shallbe construed to require the removal of the vehicle fromthis state following the filing of an intent to license the

vehicle in the purchaser’s home state if the purchaserlicenses the vehicle in his or her home state within 45days after the date of sale.(b) Notwithstanding the partial exemption allowed in

paragraph (a), a vehicle is subject to this state’s salestax at the applicable state sales tax rate plus authorizedsurtaxes when the vehicle is purchased by a nonresi-dent corporation or partnership and:1. An officer of the corporation is a resident of this

state;2. A stockholder of the corporation who owns at

least 10 percent of the corporation is a resident of thisstate; or3. A partner in the partnership who has at least 10

percent ownership is a resident of this state.

However, if the vehicle is removed from this state within45 days after purchase and remains outside the state fora minimum of 180 days, the vehicle may qualify for thepartial exemption allowed in paragraph (a) despite theresidency of owners or stockholders of the purchasingentity.(c) Nothing herein shall require the payment of tax

to the State of Florida for assessments made prior toJuly 1, 2001, if the tax imposed by this section has beenpaid to the state in which the vehicle was licensed andthe department has assessed a like amount of tax onthe same transactions. This provision shall apply retro-actively to assessments that have been protested priorto August 1, 1999, and have not been paid on the datethis act takes effect.(11) PARTIAL EXEMPTION; FLYABLE AIRCRAFT.(a) The tax imposed on the sale by a manufacturer

of flyable aircraft, who designs such aircraft, which salemay include necessary equipment and modificationsplaced on such flyable aircraft prior to delivery by themanufacturer, shall be an amount equal to the sales taxwhich would be imposed on such sale under the laws ofthe state in which the aircraft will be domiciled.(b) This partial exemption applies only if the pur-

chaser is a resident of another state who will not use theaircraft in this state, or if the purchaser is a resident ofanother state and uses the aircraft in interstate orforeign commerce, or if the purchaser is a resident of aforeign country.(c) The maximum tax collectible under this subsec-

tion may not exceed 6 percent of the sales price of suchaircraft. No Florida tax may be imposed on the sale ofsuch aircraft if the state in which the aircraft will bedomiciled does not allow Florida sales or use tax to becredited against its sales or use tax. Furthermore, no taxmay be imposed on the sale of such aircraft if the statein which the aircraft will be domiciled has enacted asales and use tax exemption for flyable aircraft or if theaircraft will be domiciled outside the United States.(d) The purchaser shall execute a sworn affidavit

attesting that he or she is not a resident of this state andstating where the aircraft will be domiciled. If the aircraftis subsequently used in this state within 6 months of thetime of purchase, in violation of the intent of thissubsection, the purchaser shall be liable for paymentof the full use tax imposed by this chapter and shall besubject to the penalty imposed by s. 212.12(2), which


2269

penalty shall be mandatory. Notwithstanding the provi-sions of this paragraph, the owner of an aircraftpurchased pursuant to this subsection may permit theaircraft to be returned to this state for repairs within 6months after the date of sale without the aircraft being inviolation of the law and without incurring liability forpayment of tax or penalty on the purchase price of theaircraft, so long as the aircraft is removed from this statewithin 20 days after the completion of the repairs andsuch removal can be proven by invoices for fuel, tie-down, or hangar charges issued by out-of-state vendorsor suppliers or similar documentation.(12) PARTIAL EXEMPTION; MASTER TAPES, RE-

CORDS, FILMS, OR VIDEO TAPES.—(a) There are exempt from the taxes imposed by

this chapter the gross receipts from the sale or lease of,and the storage, use, or other consumption in this stateof, master tapes or master records embodying sound, ormaster films or master video tapes; except that amountspaid to recording studios or motion picture or televisionstudios for the tangible elements of such master tapes,records, films, or video tapes are taxable as otherwiseprovided in this chapter. This exemption will inure to thetaxpayer upon presentation of the certificate of exemp-tion issued to the taxpayer under the provisions of s.288.1258.(b) For the purposes of this subsection, the term:1. “Amounts paid for the tangible elements” does

not include any amounts paid for the copyrightable,artistic, or other intangible elements of such mastertapes, records, films, or video tapes, whether desig-nated as royalties or otherwise, including, but not limitedto, services rendered in producing, fabricating, proces-sing, or imprinting tangible personal property or anyother services or production expenses in connectiontherewith which may otherwise be construed as con-stituting a “sale” under s. 212.02.2. “Master films or master video tapes” means films

or video tapes utilized by the motion picture andtelevision production industries in making visual imagesfor reproduction.3. “Master tapes or master records embodying

sound” means tapes, records, and other devices utilizedby the recording industry in making recordings embody-ing sound.4. “Motion picture or television studio” means a

facility in which film or video tape productions or parts ofproductions are made and which contains the neces-sary equipment and personnel for this purpose andincludes a mobile unit or vehicle that is equipped inmuch the same manner as a stationary studio and usedin the making of film or video tape productions.5. “Recording studio” means a place where, by

means of mechanical or electronic devices, voices,music, or other sounds are transmitted to tapes,records, or other devices capable of reproducing sound.6. “Recording industry” means any person en-

gaged in an occupation or business of making record-ings embodying sound for a livelihood or for a profit.7. “Motion picture or television production industry”

means any person engaged in an occupation orbusiness for a livelihood or for profit of making visualmotion picture or television visual images for showing

on screen or television for theatrical, commercial,advertising, or educational purposes.(13) No transactions shall be exempt from the tax

imposed by this chapter except those expressly ex-empted herein. All laws granting tax exemptions, to theextent they may be inconsistent or in conflict with thischapter, including, but not limited to, the followingdesignated laws, shall yield to and be superseded bythe provisions of this subsection: ss. 125.019, 153.76,154.2331, 159.15, 159.31, 159.50, 159.708, 163.385,163.395, 215.76, 243.33, 315.11, 348.65, 348.762,349.13, 403.1834, 616.07, and 623.09, and the follow-ing Laws of Florida, acts of the year indicated: s. 31,chapter 30843, 1955; s. 19, chapter 30845, 1955; s. 12,chapter 30927, 1955; s. 8, chapter 31179, 1955; s. 15,chapter 31263, 1955; s. 13, chapter 31343, 1955; s. 16,chapter 59-1653; s. 13, chapter 59-1356; s. 12, chapter61-2261; s. 19, chapter 61-2754; s. 10, chapter 61-2686; s. 11, chapter 63-1643; s. 11, chapter 65-1274; s.16, chapter 67-1446; and s. 10, chapter 67-1681. Thissubsection does not supersede the authority of a localgovernment to adopt financial and local governmentincentives pursuant to s. 163.2517.(14) TECHNICAL ASSISTANCE ADVISORY COM-

MITTEE.—The department shall establish a technicalassistance advisory committee with public and privatesector members, including representatives of bothmanufacturers and retailers, to advise the Departmentof Revenue and the 9Department of Health in determin-ing the taxability of specific products and product linespursuant to subsection (1) and paragraph (2)(a). Indetermining taxability and in preparing a list of specificproducts and product lines that are or are not taxable,the committee shall not be subject to the provisions ofchapter 120. Private sector members shall not becompensated for serving on the committee.(15) ELECTRICAL ENERGY USED IN AN ENTER-

PRISE ZONE.—(a) Beginning July 1, 1995, charges for electrical

energy used by a qualified business at a fixed location inan enterprise zone in a municipality which has enactedan ordinance pursuant to s. 166.231(8) which providesfor exemption of municipal utility taxes on such busi-nesses or in an enterprise zone jointly authorized by acounty and a municipality which has enacted anordinance pursuant to s. 166.231(8) which providesfor exemption of municipal utility taxes on such busi-nesses shall receive an exemption equal to 50 percentof the tax imposed by this chapter, or, if no less than 20percent of the employees of the business are residentsof an enterprise zone, excluding temporary and part-time employees, the exemption shall be equal to 100percent of the tax imposed by this chapter. A qualifiedbusiness may receive such exemption for a period of 5years from the billing period beginning not more than 30days following notification to the applicable utilitycompany by the department that an exemption hasbeen authorized pursuant to this subsection and s.166.231(8).(b) To receive this exemption, a business must file

an application, with the enterprise zone developmentagency having jurisdiction over the enterprise zonewhere the business is located, on a form provided by the


2270

department for the purposes of this subsection and s.166.231(8). The application shall be made under oathand shall include:1. The name and location of the business.2. The identifying number assigned pursuant to s.

290.0065 to the enterprise zone in which the business islocated.3. The date on which electrical service is to be first

initiated to the business.4. The name and mailing address of the entity from

which electrical energy is to be purchased.5. The date of the application.6. The name of the city in which the business is

located.7. If applicable, the name and address of each

permanent employee of the business including, for eachemployee who is a resident of an enterprise zone, theidentifying number assigned pursuant to s. 290.0065 tothe enterprise zone in which the employee resides.8. Whether the business is a small business as

defined by s. 288.703.(c) Within 10 working days after receipt of an

application, the enterprise zone development agencyshall review the application to determine if it contains allinformation required pursuant to paragraph (b) andmeets the criteria set out in this subsection. The agencyshall certify all applications that contain the informationrequired pursuant to paragraph (b) and meet the criteriaset out in this subsection as eligible to receive anexemption. If applicable, the agency shall also certify if20 percent of the employees of the business areresidents of an enterprise zone, excluding temporaryand part-time employees. The certification shall be inwriting, and a copy of the certification shall be trans-mitted to the executive director of the Department ofRevenue. The applicant shall be responsible for for-warding a certified application to the department within 6months after the occurrence of the appropriate qualify-ing provision set out in paragraph (f).(d) If, in a subsequent audit conducted by the

department, it is determined that the business did notmeet the criteria mandated in this subsection, theamount of taxes exempted shall immediately be dueand payable to the department by the business,together with the appropriate interest and penalty,computed from the due date of each bill for the electricalenergy purchased as exempt under this subsection, inthe manner prescribed by this chapter.(e) The department shall adopt rules governing

applications for, issuance of, and the form of applica-tions for the exemption authorized in this subsection andprovisions for recapture of taxes exempted under thissubsection, and the department may establish guide-lines as to qualifications for exemption.(f) For the purpose of the exemption provided in

this subsection, the term “qualified business” means abusiness which is:1. First occupying a new structure to which elec-

trical service, other than that used for constructionpurposes, has not been previously provided or furn-ished;2. Newly occupying an existing, remodeled, reno-

vated, or rehabilitated structure to which electrical

service, other than that used for remodeling, renovation,or rehabilitation of the structure, has not been providedor furnished in the three preceding billing periods; or3. Occupying a new, remodeled, rebuilt, reno-

vated, or rehabilitated structure for which a refund hasbeen granted pursuant to paragraph (5)(g).(g) This subsection expires on the date specified in

s. 290.016 for the expiration of the Florida EnterpriseZone Act, except that:1. Paragraph (d) shall not expire; and2. Any qualified business which has been granted

an exemption under this subsection prior to that dateshall be allowed the full benefit of this exemption as ifthis subsection had not expired on that date.(16) EXEMPTIONS; SPACE ACTIVITIES.—(a) There shall be exempt from the tax imposed by

this chapter:1. The sale, lease, use, storage, consumption, or

distribution in this state of any orbital space facility,space propulsion system, or space vehicle, satellite, orstation of any kind possessing space flight capacity,including the components thereof.2. The sale, lease, use, storage, consumption, or

distribution in this state of tangible personal propertyplaced on or used aboard any orbital space facility,space propulsion system, or space vehicle, satellite, orstation of any kind, irrespective of whether such tangiblepersonal property is returned to this state for subse-quent use, storage, or consumption in any manner. Thisexemption is not affected by the failure of a launch tooccur, or the destruction of a launch vehicle or anycomponents thereof.(b) This subsection shall be strictly construed and

enforced.(17) EXEMPTIONS; CERTAIN GOVERNMENT

CONTRACTORS.—(a) Subject to paragraph (d), the tax imposed by this

chapter does not apply to the sale to or use by agovernment contractor of overhead materials. The term“government contractor” includes prime contractors andsubcontractors.(b) As used in this subsection, the term “overhead

materials” means all tangible personal property, otherthan qualifying property as defined in s. 212.02(14)(a)and electricity, which is used or consumed in theperformance of a qualifying contract, title to whichproperty vests in or passes to the government underthe contract.(c) As used in this subsection and in s.

212.02(14)(a), the term “qualifying contract” means acontract with the United States Department of Defenseor the National Aeronautics and Space Administration,or a subcontract thereunder, but does not include acontract or subcontract for the repair, alteration, im-provement, or construction of real property, except tothe extent that purchases under such a contract wouldotherwise be exempt from the tax imposed by thischapter.(d) The exemption provided in this subsection

applies as follows:1. Beginning July 1, 2000, the tax imposed by this

chapter shall be applicable to 60 percent of the salesprice or cost price of such overhead materials.


2271

2. Beginning July 1, 2001, the tax imposed by thischapter shall be applicable to 40 percent of the salesprice or cost price of such overhead materials.3. Beginning July 1, 2002, the tax imposed by this

chapter shall be applicable to 20 percent of the salesprice or cost price of such overhead materials.4. Beginning July 1, 2003, the entire sales price or

cost price of such overhead materials is exempt fromthe tax imposed by this chapter.

The exemption provided in this subsection does notapply to any part of the cost of overhead materialsallocated to a contract that is not a qualifying contract.(e) Possession by a seller of a resale certificate or

direct-pay permit relieves the seller from the responsi-bility of collecting the tax, and the department shall looksolely to the contractor for recovery of such tax if itdetermines that the contractor was not entitled to theexemption. The contractor shall self-accrue and remitany applicable sales or use tax due with respect tooverhead materials and with respect to costs allocableto contracts that are not qualifying contracts. Thedepartment may amend its rules to reflect the use ofresale certificates and direct-pay permits with respect tothe exemption provided for in this subsection.(f) This subsection is not an expression of legisla-

tive intent as to the applicability of any tax to any sale oruse of overhead materials prior to July 1, 1999. Inaddition, this subsection does not imply that transac-tions or costs that are not described in this subsectionare taxable.(18) MACHINERY AND EQUIPMENT USED PRE-

DOMINANTLY FOR RESEARCH AND DEVELOP-MENT.—(a) Machinery and equipment used predominantly

for research and development as defined in thissubsection are exempt from the tax imposed by thischapter.(b) For purposes of this subsection:1. “Machinery and equipment” includes, but is not

limited to, molds, dies, machine tooling, other appurte-nances or accessories to machinery and equipment,testing and measuring equipment, test beds, compu-ters, and software, whether purchased or self-fabri-cated, and, if self-fabricated, includes materials andlabor for design, fabrication, and assembly.2. “Predominantly” means at least 50 percent of the

time.3. “Research and development” means research

that has one of the following as its ultimate goal:a. Basic research in a scientific field of endeavor;b. Advancing knowledge or technology in a scien-

tific or technical field of endeavor;c. The development of a new product, whether or

not the new product is offered for sale;d. The improvement of an existing product,

whether or not the improved product is offered for sale;e. The development of new uses of an existing

product, whether or not a new use is offered as arationale to purchase the product; orf. The design and development of prototypes,

whether or not a resulting product is offered for sale.

The term “research and development” does not includeordinary testing or inspection of materials or productsused for quality control, market research, efficiencysurveys, consumer surveys, advertising and promo-tions, management studies, or research in connectionwith literary, historical, social science, psychological, orother similar nontechnical activities.(c) The department may adopt rules pursuant to ss.

120.536(1) and 120.54 that provide for administeringand implementing this exemption.(d) A person who claims the exemption provided in

this subsection shall furnish the vendor of the machineryor equipment, including the vendor of materials andlabor used in self-fabrication of the machinery orequipment, an affidavit stating that the item or itemsfor which an exemption is claimed are machinery andequipment that will be used predominantly for researchand development as required by this subsection. Apurchaser who claims the exemption by refund shallinclude the affidavit with the refund application. Theaffidavit must contain the purchaser’s name, address,sales and use tax registration number, and, if applic-able, federal employer’s identification number. Anyperson fraudulently furnishing an affidavit to the vendorfor the purpose of evading payment of any tax imposedunder this chapter shall be subject to the penalty setforth in s. 212.085 and as otherwise provided by law.(e) In lieu of furnishing an affidavit, a purchaser

claiming the exemption provided in this subsection whohas a direct-pay permit may furnish the vendor with acopy of the direct-pay permit and shall maintain alldocumentation necessary to prove the exempt status ofthe purchases and fabrication activity.(f) Purchasers shall maintain all documentation

necessary to prove the exempt status of purchasesand fabrication activity and make such documentationavailable for inspection pursuant to the requirements ofs. 212.13(2).

History.—s. 8, ch. 26319, 1949; ss. 1, 2, ch. 26323, 1949; s. 9, ch. 26871, 1951;s. 1, ch. 28082, 1953; ss. 7, 33, ch. 29615, 1955; ss. 6-8, ch. 29883, 1955; s. 1, ch.57-76; s. 1, ch. 57-398; s. 1, ch. 57-821; s. 1, ch. 57-1968; s. 1, ch. 57-1971; s. 1, ch.59-287; ss. 1, 2, ch. 59-402; ss. 1, 2, ch. 59-448; s. 1, ch. 61-464; s. 2, ch. 61-276; s.1, ch. 61-274; s. 7, ch. 63-253; ss. 5, 6, ch. 63-526; s. 1, ch. 63-565; s. 6, ch. 65-190;ss. 7-9, ch. 65-329; s. 1, ch. 65-331; s. 1, ch. 65-358; s. 5, ch. 65-371; s. 2, ch.65-420; s. 4, ch. 67-180; ss. 8-12, 15, ch. 68-27; s. 1, ch. 69-99; ss. 15, 16, 19, 21,24, 35, ch. 69-106; ss. 12-16, 19, ch. 69-222; ss. 2, 3, ch. 70-206; s. 2, ch. 70-373; s.7, ch. 71-360; s. 1, ch. 71-985; s. 70, ch. 72-221; s. 1, ch. 72-289; s. 1, ch. 73-240; s.1, ch. 74-4; s. 1, ch. 74-134; s. 1, ch. 74-305; ss. 1, 4, ch. 75-65; s. 35, ch. 77-147; s.1, ch. 77-193; s. 1, ch. 77-194; s. 2, ch. 77-412; s. 1, ch. 78-59; s. 1, ch. 78-67; s. 1,ch. 78-77; s. 1, ch. 78-176; s. 1, ch. 78-220; s. 1, ch. 78-249; s. 1, ch. 78-270; s. 1,ch. 78-299; s. 1, ch. 78-329; s. 1, ch. 78-411; s. 41, ch. 79-164; ss. 2, 3, ch. 79-339;s. 96, ch. 79-400; ss. 1, 3, 4, ch. 80-163; s. 2, ch. 80-213; s. 10, ch. 81-151; s. 115,ch. 81-259; s. 3, ch. 81-319; s. 7, ch. 82-154; s. 1, ch. 82-206; s. 2, ch. 82-219; s. 5,ch. 83-3; s. 3, ch. 83-138; ss. 1, 2, ch. 83-154; ss. 1, 3, 8, ch. 83-297; s. 29, ch.83-315; s. 29, ch. 83-317; ss. 2, 6, ch. 83-338; s. 265, ch. 84-309; ss. 3, 4, 5, ch.84-324; s. 3, ch. 84-350; s. 34, ch. 84-356; s. 1, ch. 84-362; s. 30, ch. 85-80; ss. 1, 2,ch. 85-230; ss. 61, 64, 220, ch. 85-342; s. 74, ch. 86-152; ss. 5, 8, ch. 86-166; ss. 14,25, 59, ch. 87-6; s. 4, ch. 87-72; s. 4, ch. 87-99; ss. 13, 34, ch. 87-101; s. 2, ch.87-370; ss. 26, 27, 28, ch. 87-548; s. 1, ch. 88-123; s. 78, ch. 88-130; s. 27, ch.88-201; ss. 2, 3, ch. 88-243; ss. 28, 61, ch. 89-300; ss. 35, 42, ch. 89-356; ss. 86, 93,ch. 90-132; s. 8, ch. 90-192; s. 1, ch. 90-203; s. 87, ch. 91-45; s. 3, ch. 92-113; s. 1,ch. 92-164; s. 1, ch. 92-168; s. 10, ch. 92-173; s. 2, ch. 92-206; s. 1, ch. 92-302; ss.11, 17, ch. 92-319; s. 5, ch. 93-46; s. 11, ch. 93-233; ss. 42, 43, ch. 94-136; s. 1, ch.94-186; s. 21, ch. 94-218; ss. 1, 16, ch. 94-314; s. 10, ch. 94-353; s. 52, ch. 94-356;s. 32, ch. 95-145; s. 1497, ch. 95-147; s. 3, ch. 95-232; s. 3, ch. 95-302; s. 12, ch.95-333; s. 114, ch. 95-417; s. 92, ch. 95-418; s. 56, ch. 96-175; ss. 15, 161, 162, ch.96-320; s. 23, ch. 96-323; s. 1, ch. 96-395; s. 26, ch. 96-397; s. 14, ch. 97-54; s. 1,ch. 97-86; s. 23, ch. 97-99; s. 5, ch. 97-197; s. 1, ch. 97-205; ss. 3, 5, 6, 7, ch.97-221; s. 1, ch. 97-227; s. 11, ch. 97-278; s. 1, ch. 98-60; s. 2, ch. 98-133; s. 3, ch.98-142; s. 1, ch. 98-143; s. 1, ch. 98-144; s. 14, ch. 98-166; s. 1, ch. 98-205; s. 2, ch.98-220; s. 1, ch. 98-252; s. 2, ch. 98-273; s. 1, ch. 98-291; s. 2, ch. 98-294; s. 1, ch.98-318; s. 1, ch. 98-328; s. 1, ch. 98-408; ss. 1, 2, ch. 98-416; s. 78, ch. 99-2; s. 1,ch. 99-171; s. 25, ch. 99-208; s. 3, ch. 99-238; s. 12, ch. 99-256; s. 1, ch. 99-269; s.3, ch. 99-273; s. 3, ch. 99-304; s. 2, ch. 99-337; s. 1, ch. 99-364; s. 1, ch. 99-368; s.42, ch. 2000-151; s. 37, ch. 2000-164; s. 54, ch. 2000-165; s. 4, ch. 2000-182; s. 6,


2272

ch. 2000-197; s. 13, ch. 2000-210; s. 3, ch. 2000-211; ss. 1, 3, ch. 2000-223; s. 1, ch.2000-228; s. 2, ch. 2000-276; s. 7, ch. 2000-290; s. 3, ch. 2000-310; s. 19, ch.2000-317; s. 10, ch. 2000-351; s. 1, ch. 2000-353; s. 15, ch. 2000-355; s. 25, ch.2000-372; s. 34, ch. 2001-60; s. 38, ch. 2001-196; s. 2, ch. 2001-201; s. 10, ch.2001-225; s. 52, ch. 2001-266; s. 6, ch. 2002-2; s. 9, ch. 2002-48; ss. 17, 18, 20, 22,ch. 2002-218; s. 918, ch. 2002-387; s. 5, ch. 2002-392; s. 22, ch. 2003-32; ss. 19,41, ch. 2003-254; s. 186, ch. 2003-261; s. 8, ch. 2004-243; s. 1, ch. 2005-83; s. 22,ch. 2005-132; s. 2, ch. 2005-197; s. 1, ch. 2005-282; s. 21, ch. 2005-287; s. 2, ch.2006-2; s. 3, ch. 2006-56; s. 2, ch. 2006-57; s. 58, ch. 2006-60; s. 30, ch. 2006-69; s.1, ch. 2006-78; s. 3, ch. 2006-113; s. 2, ch. 2006-144; s. 11, ch. 2006-197; s. 9, ch.2006-230; s. 19, ch. 2006-289; s. 18, ch. 2007-5; s. 1, ch. 2007-53; s. 1, ch. 2007-56;s. 23, ch. 2007-106; s. 38, ch. 2008-4; s. 37, ch. 2008-153; s. 1, ch. 2008-201; s. 9,ch. 2008-227; s. 189, ch. 2008-247; s. 4, ch. 2010-4; s. 51, ch. 2010-102; s. 2, ch.2010-128; ss. 7, 8, ch. 2010-138; s. 9, ch. 2010-147; s. 1, ch. 2011-3; s. 56, ch.2011-36; s. 33, ch. 2011-64; s. 2, ch. 2011-97; s. 75, ch. 2011-142; s. 14, ch.2011-189; s. 8, ch. 2012-32; s. 4, ch. 2012-117; s. 4, ch. 2012-184; ss. 4, 6, ch.2013-39; s. 4, ch. 2013-42; s. 3, ch. 2013-82; s. 76, ch. 2013-160; s. 15, ch.2013-198.; s. 44, ch. 2014-19; s. 9, ch. 2014-38; s. 2, ch. 2014-122

1Note.—Section 25, ch. 2012-32, provides that:“(1) The executive director of the Department of Revenue is authorized, and all

conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and120.54(4), Florida Statutes, for the purpose of implementing this act.

“(2) Notwithstanding any provision of law, such emergency rules shall remainin effect for 6 months after the date adopted and may be renewed during thependency of procedures to adopt permanent rules addressing the subject of theemergency rules.”

2Note.—32 C.F.R. s. 3-405 no longer exists.3Note.—32 C.F.R. ss. 15-202 and 15-203 no longer exist.4Note.—Repealed by Pub. L. No. 100-679, s. 5(b), 102 Stat. 4063.5Note.—Section 168(c) no longer defines “recovery property.”6Note.—Section 168(c)(2)(A) no longer classifies 3-year property.7Note.—Section 8(2), ch. 2010-138, provides that “[t]he Department of Revenue

may, and all conditions are deemed met to, adopt emergency rules under ss.120.536(1) and 120.54(4), Florida Statutes, to implement the amendment to s.212.08(6), Florida Statutes, made by this section. The emergency rules shall remainin effect for 6 months after adoption and may be renewed during the pendency ofprocedures to adopt rules addressing the subject of the emergency rules.”

8Note.—See ss. 564.08 and 565.17 for specific references to beverage tastings.9Note.—Section 27, ch. 2010-161, provides that:“(1) All of the statutory powers, duties, and functions, records, personnel,

property, and unexpended balances of appropriations, allocations, or other funds forthe administration of chapter 499, Florida Statutes, relating to drugs, devices,cosmetics, and household products shall be transferred by a type two transfer, asdefined in s. 20.06(2), Florida Statutes, from the Department of Health to theDepartment of Business and Professional Regulation.

“(2) The transfer of regulatory authority under chapter 499, Florida Statutes,provided by this section shall not affect the validity of any judicial or administrativeaction pending as of 11:59 p.m. on the day before the effective date of this section towhich the Department of Health is at that time a party, and the Department ofBusiness and Professional Regulation shall be substituted as a party in interest inany such action.

“(3) All lawful orders issued by the Department of Health implementing orenforcing or otherwise in regard to any provision of chapter 499, Florida Statutes,issued prior to the effective date of this section shall remain in effect and beenforceable after the effective date of this section unless thereafter modified inaccordance with law.

“(4) The rules of the Department of Health relating to the implementation ofchapter 499, Florida Statutes, that were in effect at 11:59 p.m. on the day prior to theeffective date of this section shall become the rules of the Department of Businessand Professional Regulation and shall remain in effect until amended or repealed inthe manner provided by law.

“(5) Notwithstanding the transfer of regulatory authority under chapter 499,Florida Statutes, provided by this section, persons and entities holding in goodstanding any permit under chapter 499, Florida Statutes, as of 11:59 p.m. on the dayprior to the effective date of this section shall, as of the effective date of this section,be deemed to hold in good standing a permit in the same capacity as that for whichthe permit was formerly issued.

“(6) Notwithstanding the transfer of regulatory authority under chapter 499,Florida Statutes, provided by this section, persons holding in good standing anycertification under chapter 499, Florida Statutes, as of 11:59 p.m. on the day prior tothe effective date of this section shall, as of the effective date of this section, bedeemed to be certified in the same capacity in which they were formerly certified.

“(7) This section shall take effect October 1, 2011.”

212.0801 Qualified aircraft exemption.—To beeligible to receive an exemption under s. 212.08(7) fora qualified aircraft, a purchaser or lessee must offer, inwriting, to participate in a flight training and researchprogramwith two or more universities based in this statewhich offer graduate programs in aeronautical or aero-space engineering and offer flight training through aschool of aeronautics or college of aviation. Thepurchaser or lessee shall forward a copy of the writtenoffer to the Department of Revenue. No exemptionprovided in this chapter for the lease, purchase, repair,or maintenance of a qualified aircraft shall be allowedunless the purchaser or lessee furnishes the dealer with

a certificate stating that the lease, purchase, repair, ormaintenance to be exempted is for the exclusive use ofthe purchaser or lessee of a qualified aircraft and thatthe purchaser or lessee otherwise qualifies for theexemption as provided in this section. If a purchaseror lessee makes tax-exempt purchases of qualifiedaircraft or leases a qualified aircraft on a continual basis,the purchaser or lessee may tender the certificate onceand allow the dealer to keep a certificate on file. Thepurchaser or lessee shall inform the dealer that has acertificate on file when the purchaser or lessee nolonger qualifies for the exemption. The department shalldetermine the format of the certificate.

History.—s. 3, ch. 2006-144.

212.081 Legislative intent.—It is hereby declaredto be the legislative intent of the amendments to ss.212.11(1), 1212.12(10), and 212.20 by chapter 57-398,Laws of Florida:(1) To aid in the enforcement of this chapter by

recognizing the effect of court rulings involving suchenforcement and to incorporate herein substantialrulings of the department which have been recognizedas necessary to supplement the interpretation of someof the terms used in this section.(2) To arrange the exemptions allowed in this

section in more orderly categories thereby eliminatingsome of the confusion attendant upon the presentarrangement where cross-exemptions frequently occur.(a) It is further declared to be the legislative intent

that the tax levied by this chapter and imposed by thissection is not a tax on motor vehicles as property but atax on the privilege to sell, to rent, to use or to store foruse in this state motor vehicles; that such tax is separatefrom and in addition to any license tax imposed onmotorvehicles; and that such tax is not intended as an advalorem tax on motor vehicles as prohibited by theConstitution.(b) It is also the legislative intent that there shall be

no pyramiding or duplication of excise taxes levied bythe state under this chapter and no municipality shalllevy any excise tax upon any privilege, admission,lease, rental, sale, use or storage for use or consump-tion which is subject to a tax under this chapter unlesspermitted by general law; provided, however, that thisprovision shall not impair valid municipal ordinanceswhich are in effect and under which a municipal tax isbeing levied and collected on July 1, 1957.(3) It is hereby declared to be the legislative intent

that all purchases made by banks are subject to statesales tax in the same manner as is provided by law forall other purchasers. It is further declared to be thelegislative intent that if for any reason the sales tax onfederal banks is declared invalid, that sales tax shall notapply or be applicable to purchases made by statebanks.

History.—s. 1, ch. 57-398; s. 3, ch. 59-402; s. 4, ch. 61-274; s. 7, ch. 63-253; s.5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 35, ch. 95-280; s. 27, ch.96-397; s. 16, ch. 98-73.

1Note.—This material can now be found at s. 212.12(9).

212.0821 Legislative intent that political subdi-visions and public libraries use their sales taxexemption certificates for purchases on behalf of


2273

specified groups.—It is the intent of the Legislaturethat the political subdivisions of the state and the publiclibraries utilize their sales tax exemption certificates topurchase, with funds provided by the following groups,services, equipment, supplies, and items necessary forthe operation of such groups, in addition to the normalexempt purchases that political subdivisions and li-braries are empowered to make:(1) School districts shall purchase necessary goods

and services requested by parent-teacher organiza-tions.(2) Counties and municipalities shall purchase ne-

cessary goods and services requested by REACTgroups, neighborhood crime watch groups, and stateor locally recognized organizations solely engaged inyouth activities identical to those discussed in s.212.08(7)(l).(3) Public libraries shall purchase necessary goods

and services requested by groups solely engaged infundraising activities for such libraries.


212.084 Review of exemption certificates; re-issuance; specified expiration date; temporary ex-emption certificates.—(1)(a) In reviewing each sales tax exemption certifi-

cate, the department shall ensure that the institution,organization, or individual possessing the certificate isactively engaged in an exempt endeavor as stipulated inthis chapter.(b) Whenever feasible, the department shall choose

entities for review based on an alphabetical selectionprocedure.(2)(a) Each institution, organization, or individual

possessing a sales tax exemption certificate shallcooperate fully with the department during its reviewof the certificate. The department shall revoke the salestax exemption certificate of any entity that fails torespond to either of two written requests for informationregarding the taxable status of the entity. Theserequests must be mailed at least 4 weeks apart to thelast known address of the entity.(b) Any entity may apply for reissuance of a revoked

exemption certificate if the revocation occurred due tothe failure of the entity to respond to either of the twowritten requests sent by the department.(3) After review is completed and it has been

determined that an institution, organization, or individualis actively engaged in a bona fide exempt endeavor andis not subject to a final disqualification order issued bythe Department of Agriculture and Consumer Servicespursuant to s. 496.430, the department shall reissue anexemption certificate to the entity. However, eachcertificate so reissued is valid for 5 consecutive years,at which time the review and reissuance procedureprovided by this section applies again. If the departmentdetermines that an entity no longer qualifies for anexemption, it shall revoke the tax exemption certificateof the entity.(4) Each sales tax exemption certificate expires 5

years after the date of issuance. Upon expiration, thecertificate is subject to the review and reissuanceprocedures provided by this section.

(5) The department may require that an entitysubmit documentation and evidence of its organiza-tional structure, federal tax status, program content, orany other materials necessary during the review pro-cess mandated by this section.(6) Notwithstanding the provisions of s. 213.053 to

the contrary, the department shall furnish, upon request,the name and address of any institution, organization,individual, or other entity possessing a valid sales taxexemption certificate.(7) The department shall revoke a sales tax exemp-

tion certificate granted to, or refuse to grant a sales taxexemption certificate to, an institution, organization, orindividual who is the subject of a final disqualificationorder issued by the Department of Agriculture andConsumer Services pursuant to s. 496.430. A revoca-tion or denial under this subsection is subject tochallenge under chapter 120 only as to whether adisqualification order is in effect. An institution, organi-zation, or individual who appeals the disqualificationorder must do so pursuant to s. 496.430(2).

History.—s. 14, ch. 83-137; s. 5, ch. 83-338; s. 1, ch. 94-178; s. 29, ch. 96-397;s. 24, ch. 97-99; s. 2, ch. 2000-228; s. 60, ch. 2002-218; s. 3, ch. 2014-122.

212.085 Fraudulent claim of exemption; penal-ties.—When any person shall fraudulently, for thepurpose of evading tax, issue to a vendor or to anyagent of the state a certificate or statement in writing inwhich he or she claims exemption from sales tax, suchperson, in addition to being liable for payment of the taxplus a mandatory penalty of 200 percent of the tax, shallbe liable for fine and punishment as provided by law fora conviction of a felony of the third degree, as providedin s. 775.082, s. 775.083, or s. 775.084.

History.—s. 3, ch. 78-59; s. 86, ch. 87-6; s. 54, ch. 87-101; s. 18, ch. 92-320; s.1115, ch. 95-147.

212.09 Trade-ins deducted; exception.—(1) Where used articles, accepted and intended for

resale, are taken in trade, or a series of trades, as acredit or part payment on the sale of new articles, the taxlevied by this chapter shall be paid on the sales price ofthe new article, less the credit for the used article takenin trade.(2) Where used articles, accepted and intended for

resale, are taken in trade, or a series of trades, as acredit or part payment on the sale of used articles, thetax levied by this chapter shall be paid on the sales priceof the used article less the credit for the used articletaken in trade.(3) A person who is not registered with the depart-

ment as a seller of aircraft, boats, mobile homes, orvehicles who is selling an aircraft, boat, mobile home, orvehicle and who takes in trade an item other than anaircraft, boat, mobile home, or vehicle may not use theitem as a credit against sales price.

History.—s. 9, ch. 26319, 1949; s. 4, ch. 98-142.

212.096 Sales, rental, storage, use tax; enter-prise zone jobs credit against sales tax.—(1) For the purposes of the credit provided in this

section:(a) “Eligible business” means any sole proprietor-

ship, firm, partnership, corporation, bank, savings


2274

association, estate, trust, business trust, receiver,syndicate, or other group or combination, or successorbusiness, located in an enterprise zone. The businessmust demonstrate to the department that, on the date ofapplication, the total number of full-time jobs definedunder paragraph (d) is greater than the total was 12months prior to that date. An eligible business does notinclude any business which has claimed the creditpermitted under s. 220.181 for any new businessemployee first beginning employment with the businessafter July 1, 1995.(b) “Month” means either a calendar month or the

time period from any day of any month to the corre-sponding day of the next succeeding month or, if there isno corresponding day in the next succeeding month, thelast day of the succeeding month.(c) “New employee” means a person residing in an

enterprise zone or a participant in the welfare transitionprogram who begins employment with an eligiblebusiness after July 1, 1995, and who has not beenpreviously employed full time within the preceding 12months by the eligible business, or a successor eligiblebusiness, claiming the credit allowed by this section.(d) “Job” means a full-time position, as consistent

with terms used by the Department of EconomicOpportunity and the United States Department ofLabor for purposes of reemployment assistance taxadministration and employment estimation resultingdirectly from a business operation in this state. Thisterm does not include a temporary construction jobinvolved with the construction of facilities or any job thathas previously been included in any application for taxcredits under s. 220.181(1). The term also includesemployment of an employee leased from an employeeleasing company licensed under chapter 468 if suchemployee has been continuously leased to the employ-er for an average of at least 36 hours per week for morethan 6 months.(e) “New job has been created” means that, on the

date of application, the total number of full-time jobs isgreater than the total was 12 months prior to that date,as demonstrated to the department by a businesslocated in the enterprise zone.

A person shall be deemed to be employed if the personperforms duties in connection with the operations of thebusiness on a regular, full-time basis, provided theperson is performing such duties for an average of atleast 36 hours per week each month. The person mustbe performing such duties at a business site located inthe enterprise zone.(2)(a) Upon an affirmative showing by an eligible

business to the satisfaction of the department that therequirements of this section have been met, thebusiness shall be allowed a credit against the taxremitted under this chapter.(b) The credit shall be computed as 20 percent of

the actual monthly wages paid in this state to each newemployee hired when a new job has been created,unless the business is located within a rural enterprisezone pursuant to s. 290.004, in which case the creditshall be 30 percent of the actual monthly wages paid. Ifno less than 20 percent of the employees of the

business are residents of an enterprise zone, excludingtemporary and part-time employees, the credit shall becomputed as 30 percent of the actual monthly wagespaid in this state to each new employee hired when anew job has been created, unless the business islocated within a rural enterprise zone, in which case thecredit shall be 45 percent of the actual monthly wagespaid. If the new employee hired when a new job iscreated is a participant in the welfare transition program,the following credit shall be a percent of the actualmonthly wages paid: 40 percent for $4 above the hourlyfederal minimum wage rate; 41 percent for $5 above thehourly federal minimum wage rate; 42 percent for $6above the hourly federal minimum wage rate; 43percent for $7 above the hourly federal minimumwage rate; and 44 percent for $8 above the hourlyfederal minimum wage rate. For purposes of thisparagraph, monthly wages shall be computed as one-twelfth of the expected annual wages paid to suchemployee. The amount paid as wages to a newemployee is the compensation paid to such employeethat is subject to reemployment assistance tax. Thecredit shall be allowed for up to 24 consecutive months,beginning with the first tax return due pursuant to s.212.11 after approval by the department.(3) In order to claim this credit, an eligible business

must file under oath with the governing body orenterprise zone development agency having jurisdictionover the enterprise zone where the business is located,as applicable, a statement which includes:(a) For each new employee for whom this credit is

claimed, the employee’s name and place of residence,including the identifying number assigned pursuant to s.290.0065 to the enterprise zone in which the employeeresides if the new employee is a person residing in anenterprise zone, and, if applicable, documentation thatthe employee is a welfare transition program participant.(b) If applicable, the name and address of each

permanent employee of the business, including, foreach employee who is a resident of an enterprise zone,the identifying number assigned pursuant to s.290.0065 to the enterprise zone in which the employeeresides.(c) The name and address of the eligible business.(d) The starting salary or hourly wages paid to the

new employee.(e) Demonstration to the department that, on the

date of application, the total number of full-time jobsdefined under paragraph (1)(d) is greater than the totalwas 12 months prior to that date.(f) The identifying number assigned pursuant to s.

290.0065 to the enterprise zone in which the business islocated.(g) Whether the business is a small business as

defined by s. 288.703(6).(h) Within 10 working days after receipt of an

application, the governing body or enterprise zonedevelopment agency shall review the application todetermine if it contains all the information requiredpursuant to this subsection and meets the criteria setout in this section. The governing body or agency shallcertify all applications that contain the informationrequired pursuant to this subsection and meet the


2275

criteria set out in this section as eligible to receive acredit. If applicable, the governing body or agency shallalso certify if 20 percent of the employees of thebusiness are residents of an enterprise zone, excludingtemporary and part-time employees. The certificationshall be in writing, and a copy of the certification shall betransmitted to the executive director of the Departmentof Revenue. The business shall be responsible forforwarding a certified application to the departmentwithin the time specified in paragraph (i).(i) All applications for a credit pursuant to this

section must be submitted to the department within 6months after the new employee is hired, exceptapplications for credit for leased employees. Applica-tions for credit for leased employees must be submittedto the department within 7 months after the employee isleased.(4) Within 10 working days after receipt of a

completed application for a credit authorized in thissection, the department shall inform the business thatthe application has been approved. The credit may betaken on the first return due after receipt of approvalfrom the department.(5) In the event the application is incomplete or

insufficient to support the credit authorized in thissection, the department shall deny the credit and notifythe business of that fact. The business may reapply forthis credit.(6) The credit provided in this section does not

apply:(a) For any new employee who is an owner, partner,

or majority stockholder of an eligible business.(b) For any new employee who is employed for any

period less than 3 months.(7) The credit provided in this section shall not be

allowed for any month in which the tax due for suchperiod or the tax return required pursuant to s. 212.11for such period is delinquent.(8) In the event an eligible business has a credit

larger than the amount owed the state on the tax returnfor the time period in which the credit is claimed, theamount of the credit for that time period shall be theamount owed the state on that tax return.(9) Any business which has claimed this credit shall

not be allowed any credit under the provisions of s.220.181 for any new employee beginning employmentafter July 1, 1995.(10) It shall be the responsibility of each business to

affirmatively demonstrate to the satisfaction of thedepartment that it meets the requirements of thissection.(11) Any person who fraudulently claims this credit is

liable for repayment of the credit plus a mandatorypenalty of 100 percent of the credit plus interest at therate provided in this chapter, and such person is guilty ofa misdemeanor of the second degree, punishable asprovided in s. 775.082 or s. 775.083.(12) This section, except for subsection (11), expires

on the date specified in s. 290.016 for the expiration ofthe Florida Enterprise Zone Act.

History.—s. 35, ch. 84-356; s. 8, ch. 86-166; s. 25, ch. 87-6; s. 28, ch. 88-201; s.20, ch. 91-224; s. 47, ch. 94-136; s. 1498, ch. 95-147; s. 17, ch. 96-320; s. 20, ch.98-57; s. 55, ch. 2000-165; s. 3, ch. 2001-201; s. 23, ch. 2002-218; s. 22, ch.2005-287; s. 4, ch. 2006-113; s. 76, ch. 2011-142; s. 21, ch. 2012-5; s. 45, ch.2012-30; s. 23, ch. 2012-96.

212.097 Urban High-Crime Area Job Tax CreditProgram.—(1) As used in this section, the term:(a) “Eligible business” means any sole proprietor-

ship, firm, partnership, or corporation that is located in aqualified county and is predominantly engaged in, or isheadquarters for a business predominantly engaged in,activities usually provided for consideration by firmsclassified within the following standard industrial classi-fications: SIC 01-SIC 09 (agriculture, forestry, andfishing); SIC 20-SIC 39 (manufacturing); SIC 52-SIC57 and SIC 59 (retail); SIC 422 (public warehousing andstorage); SIC 70 (hotels and other lodging places); SIC7391 (research and development); SIC 781 (motionpicture production and allied services); SIC 7992 (publicgolf courses); and SIC 7996 (amusement parks). A callcenter or similar customer service operation thatservices a multistate market or international market isalso an eligible business. In addition, the Department ofEconomic Opportunity may, as part of its final budgetrequest submitted pursuant to s. 216.023, recommendadditions to or deletions from the list of standardindustrial classifications used to determine an eligiblebusiness, and the Legislature may implement suchrecommendations. Excluded from eligible receipts arereceipts from retail sales, except such receipts for SIC52-SIC 57 and SIC 59 (retail) hotels and other lodgingplaces classified in SIC 70, public golf courses in SIC7992, and amusement parks in SIC 7996. For purposesof this paragraph, the term “predominantly” means thatmore than 50 percent of the business’s gross receiptsfrom all sources is generated by those activities usuallyprovided for consideration by firms in the specifiedstandard industrial classification. The determination ofwhether the business is located in a qualified high-crimearea and the tier ranking of that area must be based onthe date of application for the credit under this section.Commonly owned and controlled entities are to beconsidered a single business entity.(b) “Qualified employee” means any employee of an

eligible business who performs duties in connection withthe operations of the business on a regular, full-timebasis for an average of at least 36 hours per week for atleast 3 months within the qualified high-crime area inwhich the eligible business is located. An owner orpartner of the eligible business is not a qualifiedemployee. The term also includes an employee leasedfrom an employee leasing company licensed underchapter 468, if such employee has been continuouslyleased to the employer for an average of at least 36hours per week for more than 6 months.(c) “New business” means any eligible business first

beginning operation on a site in a qualified high-crimearea and clearly separate from any other commercial orbusiness operation of the business entity within aqualified high-crime area. A business entity that oper-ated an eligible business within a qualified high-crimearea within the 48 months before the period provided forapplication by subsection (2) is not considered a newbusiness.(d) “Existing business” means any eligible business

that does not meet the criteria for a new business.


2276

(e) “Qualified high-crime area” means an areaselected by the Department of Economic Opportunityin the following manner: every third year, the Depart-ment of Economic Opportunity shall rank and tier thoseareas nominated under subsection (7), according to thefollowing prioritized criteria:1. Highest arrest rates within the geographic area

for violent crime and for such other crimes as drug sale,drug possession, prostitution, vandalism, and civildisturbances;2. Highest reported crime volume and rate of

specific property crimes such as business and residen-tial burglary, motor vehicle theft, and vandalism;3. Highest percentage of reported index crimes

that are violent in nature;4. Highest overall index crime volume for the area;

and5. Highest overall index crime rate for the geo-

graphic area.

Tier-one areas are ranked 1 through 5 and represent thehighest crime areas according to this ranking. Tier-twoareas are ranked 6 through 10 according to this ranking.Tier-three areas are ranked 11 through 15. Notwith-standing this definition, “qualified high-crime area” alsomeans an area that has been designated as a federalEmpowerment Zone pursuant to the Taxpayer ReliefAct of 1997. Such a designated area is ranked in tierthree until the areas are reevaluated by the Departmentof Economic Opportunity.(2) A new eligible business may apply for a tax

credit under this subsection once at any time during itsfirst year of operation. A new eligible business in a tier-one qualified high-crime area which has at least 10qualified employees on the date of application shallreceive a $1,500 tax credit for each such employee. Anew eligible business in a tier-two qualified high-crimearea which has at least 20 qualified employees on thedate of application shall receive a $1,000 tax credit foreach such employee. A new eligible business in a tier-three qualified high-crime area which has at least 30qualified employees on the date of application shallreceive a $500 tax credit for each such employee.

1(3)(a) An existing eligible business may apply for atax credit under this subsection at any time it is entitledto such credit, except as restricted by this subsection.An existing eligible business in a tier-one qualified high-crime area which on the date of application has at least5 more qualified employees than it had 1 year prior to itsdate of application shall receive a $1,500 tax credit foreach such additional employee. An existing eligiblebusiness in a tier-two qualified high-crime area which onthe date of application has at least 10 more qualifiedemployees than it had 1 year prior to its date ofapplication shall receive a $1,000 credit for each suchadditional employee. An existing business in a tier-threequalified high-crime area which on the date of applica-tion has at least 15 more qualified employees than it had1 year prior to its date of application shall receive a $500tax credit for each such additional employee. An existingeligible business may apply for the credit under thissubsection no more than once in any 12-month period.Any existing eligible business that received a credit

under subsection (2) may not apply for the credit underthis subsection sooner than 12 months after theapplication date for the credit under subsection (2).(b) An existing eligible business that filed an appli-

cation for a tax credit under this subsection on or afterJanuary 1, 2009, and was denied because of thelimitation set forth in subsection (5) at the time ofsuch application, may refile the application on or beforeDecember 31, 2012, if the number of qualified employ-ees employed on the day the denied application isrefiled is no lower than the number of qualified employ-ees on the day the denied application was initially filed.Any credit resulting from the refiled application is subjectto the aggregate limitation set forth in subsection (10) forthe calendar year 2012. For purposes of applying thetax credit eligibility determination required by thissection to the refiled application, the terms “date ofapplication” and “application date” mean the date thedenied application was initially filed.(4) For any new eligible business receiving a credit

pursuant to subsection (2), an additional $500 creditshall be provided for any qualified employee who is awelfare transition program participant. For any existingeligible business receiving a credit pursuant to subsec-tion (3), an additional $500 credit shall be provided forany qualified employee who is a welfare transitionprogram participant. Such employee must be employedon the application date and have been employed lessthan 1 year. This credit shall be in addition to othercredits pursuant to this section regardless of the tier-level of the high-crime area. Appropriate documentationconcerning the eligibility of an employee for this creditmust be submitted as determined by the Department ofRevenue.

1(5) To be eligible for a tax credit under subsection(3), the number of qualified employees employed 1 yearbefore the application date must be no lower than thenumber of qualified employees on January 1, 2009, oron the application date on which a credit under thissection was based for any previous application, includ-ing an application under subsection (2).(6) Any county or municipality, or a county and one

or more municipalities together, may apply to theDepartment of Economic Opportunity for the designa-tion of an area as a high-crime area after the adoption bythe governing body or bodies of a resolution that:(a) Finds that a high-crime area exists in such

county or municipality, or in both the county and oneor more municipalities, which chronically exhibits ex-treme and unacceptable levels of poverty, unemploy-ment, physical deterioration, and economic disinvest-ment;(b) Determines that the rehabilitation, conservation,

or redevelopment, or a combination thereof, of such ahigh-crime area is necessary in the interest of thehealth, safety, and welfare of the residents of suchcounty or municipality, or such county and one or moremunicipalities; and(c) Determines that the revitalization of such a high-

crime area can occur if the public sector or privatesector can be induced to invest its own resources inproductive enterprises that build or rebuild the economicviability of the area.


2277

(7) The governing body of the entity nominating thearea shall provide to the Department of EconomicOpportunity the following:(a) The overall index crime rate for the geographic

area;(b) The overall index crime volume for the area;(c) The percentage of reported index crimes that

are violent in nature;(d) The reported crime volume and rate of specific

property crimes such as business and residentialburglary, motor vehicle theft, and vandalism; and(e) The arrest rates within the geographic area for

violent crime and for such other crimes as drug sale,drug possession, prostitution, disorderly conduct, vand-alism, and other public-order offenses.(8) A municipality, or a county and one or more

municipalities together, may not nominate more thanone high-crime area. However, any county as definedby s. 125.011(1) may nominate nomore than three high-crime areas.(9) An area nominated by a county or municipality,

or a county and one or more municipalities together, fordesignation as a high-crime area shall be eligible only ifit meets the following criteria:(a) The selected area does not exceed 20 square

miles and either has a continuous boundary or consistsof not more than three noncontiguous parcels;(b) The selected area does not exceed the following

mileage limitation:1. For communities having a total population of

150,000 persons or more, the selected area does notexceed 20 square miles.2. For communities having a total population of

50,000 persons or more, but fewer than 150,000persons, the selected area does not exceed 10 squaremiles.3. For communities having a total population of

20,000 persons or more, but fewer than 50,000persons, the selected area does not exceed 5 squaremiles.4. For communities having a total population of

fewer than 20,000 persons, the selected area does notexceed 3 square miles.(10)(a) In order to claim this credit, an eligible

business must file under oath with the Department ofEconomic Opportunity a statement that includes thename and address of the eligible business and anyother information that is required to process theapplication.(b) Applications shall be reviewed and certified

pursuant to s. 288.061.(c) The maximum credit amount that may be

approved during any calendar year is $5 million, ofwhich $1 million shall be exclusively reserved for tier-one areas. The Department of Revenue, in conjunctionwith the Department of Economic Opportunity, shallnotify the governing bodies in areas designated asurban high-crime areas when the $5 million maximumamount has been reached. Applications must beconsidered for approval in the order in which they arereceived without regard to whether the credit is for anew or existing business. This limitation applies to thevalue of the credit as contained in approved

applications. Approved credits may be taken in thetime and manner allowed pursuant to this section.(11) If the application is insufficient to support the

credit authorized in this section, the Department ofEconomic Opportunity shall deny the credit and notifythe business of that fact. The business may reapply forthis credit within 3 months after such notification.(12) If the credit under this section is greater than can

be taken on a single tax return, excess amounts may betaken as credits on any tax return submitted within 12months after the approval of the application by thedepartment.(13) It is the responsibility of each business to

affirmatively demonstrate to the satisfaction of theDepartment of Revenue that it meets the requirementsof this section.(14) Any person who fraudulently claims this credit is

liable for repayment of the credit plus a mandatorypenalty of 100 percent of the credit and is guilty of amisdemeanor of the second degree, punishable asprovided in s. 775.082 or s. 775.083.(15) A corporation may take the credit under this

section against its corporate income tax liability, asprovided in s. 220.1895. However, a corporation thatapplies its job tax credit against the tax imposed bychapter 220 may not receive the credit provided for inthis section. A credit may be taken against only one tax.

History.—s. 1, ch. 97-50; s. 10, ch. 98-342; s. 86, ch. 99-251; s. 2, ch. 99-342; s.56, ch. 2000-165; s. 15, ch. 2000-210; s. 2, ch. 2001-106; s. 4, ch. 2009-51; s. 77,ch. 2011-142; s. 9, ch. 2012-32; s. 14, ch. 2013-18.

1Note.—Section 25, ch. 2012-32, provides that:“(1) The executive director of the Department of Revenue is authorized, and all

conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and120.54(4), Florida Statutes, for the purpose of implementing this act.

“(2) Notwithstanding any provision of law, such emergency rules shall remainin effect for 6 months after the date adopted and may be renewed during thependency of procedures to adopt permanent rules addressing the subject of theemergency rules.”

212.098 Rural Job Tax Credit Program.—(1) As used in this section, the term:(a) “Eligible business” means any sole proprietor-

ship, firm, partnership, or corporation that is located in aqualified county and is predominantly engaged in, or isheadquarters for a business predominantly engaged in,activities usually provided for consideration by firmsclassified within the following standard industrial classi-fications: SIC 01-SIC 09 (agriculture, forestry, andfishing); SIC 20-SIC 39 (manufacturing); SIC 422(public warehousing and storage); SIC 70 (hotels andother lodging places); SIC 7391 (research and devel-opment); SIC 781 (motion picture production and alliedservices); SIC 7992 (public golf courses); SIC 7996(amusement parks); and a targeted industry eligible forthe qualified target industry business tax refund under s.288.106. A call center or similar customer serviceoperation that services a multistate market or aninternational market is also an eligible business. Inaddition, the Department of Economic Opportunity may,as part of its final budget request submitted pursuant tos. 216.023, recommend additions to or deletions fromthe list of standard industrial classifications used todetermine an eligible business, and the Legislature mayimplement such recommendations. Excluded fromeligible receipts are receipts from retail sales, exceptsuch receipts for hotels and other lodging placesclassified in SIC 70, public golf courses in SIC 7992,


2278

and amusement parks in SIC 7996. For purposes of thisparagraph, the term “predominantly” means that morethan 50 percent of the business’s gross receipts from allsources is generated by those activities usually pro-vided for consideration by firms in the specified standardindustrial classification. The determination of whetherthe business is located in a qualified county and the tierranking of that county must be based on the date ofapplication for the credit under this section. Commonlyowned and controlled entities are to be considered asingle business entity.(b) “Qualified employee” means any employee of an

eligible business who performs duties in connection withthe operations of the business on a regular, full-timebasis for an average of at least 36 hours per week for atleast 3 months within the qualified county in which theeligible business is located. The term also includes anemployee leased from an employee leasing companylicensed under chapter 468, if such employee has beencontinuously leased to the employer for an average of atleast 36 hours per week for more than 6 months. Anowner or partner of the eligible business is not aqualified employee.

1(c) “Qualified area” means any area that is con-tained within a rural area of opportunity designatedunder s. 288.0656, a county that has a population offewer than 75,000 persons, or a county that has apopulation of 125,000 or less and is contiguous to acounty that has a population of less than 75,000,selected in the following manner: every third year, theDepartment of Economic Opportunity shall rank and tierthe state’s counties according to the following fourfactors:1. Highest unemployment rate for the most recent

36-month period.2. Lowest per capita income for the most recent 36-

month period.3. Highest percentage of residents whose incomes

are below the poverty level, based upon the most recentdata available.4. Average weekly manufacturing wage, based

upon the most recent data available.(d) “New business” means any eligible business first

beginning operation on a site in a qualified county andclearly separate from any other commercial or businessoperation of the business entity within a qualifiedcounty. A business entity that operated an eligiblebusiness within a qualified county within the 48 monthsbefore the period provided for application by subsection(2) is not considered a new business.(e) “Existing business” means any eligible business

that does not meet the criteria for a new business.(2) A new eligible business may apply for a tax

credit under this subsection once at any time during itsfirst year of operation. A new eligible business in aqualified area that has at least 10 qualified employeeson the date of application shall receive a $1,000 taxcredit for each such employee.(3) An existing eligible business may apply for a tax

credit under this subsection at any time it is entitled tosuch credit, except as restricted by this subsection. Anexisting eligible business with fewer than 50 employeesin a qualified area that on the date of application has at

least 20 percent more qualified employees than it had 1year prior to its date of application shall receive a $1,000tax credit for each such additional employee. An existingeligible business that has 50 employees or more in aqualified area that, on the date of application, has atleast 10 more qualified employees than it had 1 yearprior to its date of application shall receive a $1,000 taxcredit for each additional employee. Any existing eligiblebusiness that received a credit under subsection (2)may not apply for the credit under this subsectionsooner than 12 months after the application date for thecredit under subsection (2).(4) For any new eligible business receiving a credit

pursuant to subsection (2), an additional $500 creditshall be provided for any qualified employee who is awelfare transition program participant. For any existingeligible business receiving a credit pursuant to subsec-tion (3), an additional $500 credit shall be provided forany qualified employee who is a welfare transitionprogram participant. Such employee must be employedon the application date and have been employed lessthan 1 year. This credit shall be in addition to othercredits pursuant to this section regardless of the tier-level of the county. Appropriate documentation con-cerning the eligibility of an employee for this credit mustbe submitted as determined by the department.(5) To be eligible for a tax credit under subsection

(3), the number of qualified employees employed 1 yearprior to the application date must be no lower than thenumber of qualified employees on the application dateon which a credit under this section was based for anyprevious application, including an application undersubsection (2).(6)(a) In order to claim this credit, an eligible business

must file under oath with the Department of EconomicOpportunity a statement that includes the name andaddress of the eligible business, the starting salary orhourly wages paid to the new employee, and any otherinformation that the Department of Revenue requires.(b) Pursuant to the incentive review process under

s. 288.061, the Department of Economic Opportunityshall review the application to determine whether itcontains all the information required by this subsectionand meets the criteria set out in this section. Subject tothe provisions of paragraph (c), the Department ofEconomic Opportunity shall approve all applicationsthat contain the information required by this subsectionand meet the criteria set out in this section as eligible toreceive a credit.(c) The maximum credit amount that may be

approved during any calendar year is $5 million. TheDepartment of Revenue, in conjunction with the Depart-ment of Economic Opportunity, shall notify the govern-ing bodies in areas designated as qualified countieswhen the $5 million maximum amount has beenreached. Applications must be considered for approvalin the order in which they are received without regard towhether the credit is for a new or existing business. Thislimitation applies to the value of the credit as containedin approved applications. Approved credits may betaken in the time and manner allowed pursuant to thissection.


2279

(d) A business may not receive more than $500,000of tax credits under this section during any one calendaryear.(7) If the application is insufficient to support the

credit authorized in this section, the Department ofEconomic Opportunity shall deny the credit and notifythe business of that fact. The business may reapply forthis credit within 3 months after such notification.(8) If the credit under this section is greater than can

be taken on a single tax return, excess amounts may betaken as credits on any tax return submitted within 12months after the approval of the application by thedepartment.(9) It is the responsibility of each business to

affirmatively demonstrate to the satisfaction of theDepartment of Revenue that it meets the requirementsof this section.(10) Any person who fraudulently claims this credit is

liable for repayment of the credit plus a mandatorypenalty of 100 percent of the credit and is guilty of amisdemeanor of the second degree, punishable asprovided in s. 775.082 or s. 775.083.(11) A corporation may take the credit under this

section against its corporate income tax liability, asprovided in s. 220.1895. However, a corporation thatuses its job tax credit against the tax imposed bychapter 220 may not receive the credit provided for inthis section. A credit may be taken against only one tax.

1(12) A new or existing eligible business that re-ceives a tax credit under subsection (2) or subsection(3) is eligible for a tax refund of up to 50 percent of theamount of sales tax on purchases of electricity paid bythe business during the 1-year period after the date thecredit is received. The total amount of tax refundsapproved pursuant to this subsection may not exceed$600,000 during any calendar year. The departmentmay adopt rules to administer this subsection.

History.—s. 2, ch. 97-50; s. 11, ch. 98-342; s. 87, ch. 99-251; s. 3, ch. 99-342; s.57, ch. 2000-165; s. 16, ch. 2000-210; s. 3, ch. 2001-106; s. 4, ch. 2001-201; s. 24,ch. 2002-218; s. 5, ch. 2009-51; s. 33, ch. 2010-5; s. 78, ch. 2011-142; s. 15, ch.2013-18; ss. 2, 28, ch. 2014-218.

1Note.—Section 56, ch. 2014-218, provides that:“(1) The executive director of the Department of Economic Opportunity is

authorized, and all conditions are deemed to be met, to adopt emergency rulespursuant to ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose ofimplementing this act.

“(2) Notwithstanding any other provision of law, the emergency rules adoptedpursuant to subsection (1) remain in effect for 6 months after adoption and may berenewed during the pendency of procedures to adopt permanent rules addressingthe subject of the emergency rules.

“(3) This section shall expire October 1, 2015.”

212.11 Tax returns and regulations.—(1)(a) Each dealer shall calculate his or her estimated

tax liability for any month by one of the followingmethods:1. Sixty percent of the current month’s liability

pursuant to this chapter as shown on the tax return;2. Sixty percent of the tax reported on the tax return

pursuant to this chapter by a dealer for the taxabletransactions occurring during the corresponding monthof the preceding calendar year; or3. Sixty percent of the average tax liability pursuant

to this chapter for those months during the precedingcalendar year in which the dealer reported taxabletransactions.

(b) For the purpose of ascertaining the amount oftax payable under this chapter, it shall be the duty of alldealers to file a return and remit the tax, on or before the20th day of the month, to the department, upon formsprepared and furnished by it or in a format prescribed byit. Such return must show the rentals, admissions, grosssales, or purchases, as the case may be, arising from allleases, rentals, admissions, sales, or purchases taxableunder this chapter during the preceding calendar month.(c) However, the department may require:1. A quarterly return and payment when the tax

remitted by the dealer for the preceding four calendarquarters did not exceed $1,000.2. A semiannual return and payment when the tax

remitted by the dealer for the preceding four calendarquarters did not exceed $500.3. An annual return and payment when the tax

remitted by the dealer for the preceding four calendarquarters did not exceed $100.4. A quarterly return and monthly payment when

the tax remitted by the dealer for the preceding fourcalendar quarters exceeded $1,000 but did not exceed$12,000.

The department is authorized to allow a dealer filingreturns and paying tax under subparagraph 1., subpar-agraph 2., subparagraph 3., or subparagraph 4. tocontinue to use the same filing frequency, even thoughthe dealer has paid tax in a filing period that is greaterthan the maximum amount allowed for such period. Thedealer must submit a written request to the departmentto be continued on the same filing frequency, and suchrequest must be based on an explanation that the taxamount submitted represents nonrecurring businessactivity.(d) The department may authorize dealers who are

newly required to file returns and pay tax quarterly to filereturns and remit the tax for the 3-month periods endingin February, May, August, and November, and mayauthorize dealers who are newly required to file returnsand pay tax semiannually to file returns and remit the taxfor the 6-month periods ending in May and November.(e) The department shall accept returns, except

those required to be initiated through an electronic datainterchange, as timely if postmarked on or before the20th day of the month; if the 20th day falls on aSaturday, Sunday, or federal or state legal holiday,returns shall be accepted as timely if postmarked on thenext succeeding workday. Any dealer who operates twoor more places of business for which returns arerequired to be filed with the department and maintainsrecords for such places of business in a central office orplace shall have the privilege on each reporting date offiling a consolidated return for all such places ofbusiness in lieu of separate returns for each suchplace of business; however, such consolidated returnsmust clearly indicate the amounts collected within eachcounty of the state. Any dealer who files a consolidatedreturn shall calculate his or her estimated tax liability foreach county by the same method the dealer uses tocalculate his or her estimated tax liability on theconsolidated return as a whole. Each dealer shall file


2280

a return for each tax period even though no tax is due forsuch period.(f)1. A taxpayer who is required to remit taxes by

electronic funds transfer shall make a return in a mannerthat is initiated through an electronic data interchange.The acceptable method of transfer, the method, form,and content of the electronic data interchange, givingdue regard to developing uniform standards for formatsas adopted by the American National Standards In-stitute, the circumstances under which an electronicdata interchange shall serve as a substitute for the filingof another form of return, and the means, if any, bywhich taxpayers will be provided with acknowledg-ments, shall be as prescribed by the department. Thedepartment must accept such returns as timely ifinitiated and accepted on or before the 20th day ofthe month. If the 20th day falls on a Saturday, Sunday,or federal or state legal holiday, returns must beaccepted as timely if initiated and accepted on thenext succeeding workday.2. The department may waive the requirement to

make a return through an electronic data interchangedue to problems arising from the taxpayer’s computercapabilities, data systems changes, and taxpayeroperating procedures. To obtain a waiver, the taxpayershall demonstrate in writing to the department that suchcircumstances exist.(2) Gross proceeds from rentals or leases of

tangible personal property shall be reported and thetax shall be paid with respect thereto in accordance withsuch rules and regulations as the department mayprescribe.(3) Except as otherwise expressly provided for

herein, it is hereby declared to be the intention of thischapter to impose a tax on the gross proceeds of allleases and rentals of tangible personal property in thisstate when the lease or rental is a part of the regularlyestablished business, or the same is incidental orgermane thereto.(4)(a) Each dealer who is subject to the tax imposed

by this chapter and who paid such tax for the precedingstate fiscal year in an amount greater than or equal to$200,000 shall calculate the amount of estimated taxdue pursuant to this section for any month as providedin paragraph (1)(a).(b) The amount of any estimated tax shall be due,

payable, and remitted by electronic funds transfer by the20th day of the month for which it is estimated. Thedifference between the amount of estimated tax paidand the actual amount of tax due under this chapter forsuch month shall be due and payable by the first day ofthe following month and remitted by electronic fundstransfer by the 20th day thereof.(c) Any dealer who is eligible to file a consolidated

return and who paid the tax imposed by this chapter forthe immediately preceding state fiscal year in an amountgreater than or equal to $200,000 or would have paidthe tax in such amount if he or she had filed aconsolidated return shall be subject to the provisionsof this subsection notwithstanding an election by thedealer in any month to file a separate return.(d) A dealer engaged in the business of selling

boats, motor vehicles, or aircraft who made at least one

sale of a boat, motor vehicle, or aircraft with a salesprice of $200,000 or greater in the previous state fiscalyear may qualify for payment of estimated sales taxpursuant to the provisions of this paragraph. To qualify,a dealer must apply annually to the department prior toOctober 1, and, if qualified, the department must grantthe application for payment of estimated sales taxpursuant to this paragraph for the following calendaryear. In lieu of the method for calculating estimatedsales tax liability pursuant to subparagraph (1)(a)3., aqualified dealer must calculate that option as 60 percentof the average tax liability pursuant to this chapter for allsales excluding the sale of each boat, motor vehicle, oraircraft with a sales price of $200,000 or greater duringthe state fiscal year ending the year in which theapplication is made. A qualified dealer must also remitthe sales tax for each sale of a boat, motor vehicle, oraircraft with a sales price of $200,000 or greater byeither electronic funds transfer on the date of the sale oron a form prescribed by the department and post-marked on the date of the sale.(e) The penalty provisions of this chapter, except s.

212.12(2)(f), apply to the provisions of this subsection.(5)(a) Each dealer that claims any credits granted in

this chapter against that dealer’s sales and use taxliabilities shall submit to the department, upon request,documentation that provides all of the informationrequired to verify the dealer’s entitlement to suchcredits, excluding credits authorized pursuant to theprovisions of s. 212.17. All information must be brokendown as prescribed by the department and shall besubmitted in a manner that enables the department toverify that the credits are allowable by law. With respectto any credit that is granted in the form of a refund ofpreviously paid taxes, supporting documentation mustbe provided with the application for refund and thepenalty provisions of paragraph (c) do not apply.(b) The department shall adopt rules regarding the

forms and documentation required to verify creditsagainst sales and use tax liabilities and the format inwhich documentation is to be submitted, which formatmay include magnetic tape or other means of electronictransmission.(c) The department shall disallow any credit that is

not supported by the information required under thissubsection. In addition, the disallowed credit or any partof the credit disallowed is subject to a mandatorypenalty of 25 percent and interest as provided for ins. 212.12. A specific penalty of 25 percent of theotherwise available credit shall be applied to any creditfor which the required information report is not receivedwithin 30 days after a written request from the depart-ment.

History.—s. 11, ch. 26319, 1949; s. 10, ch. 26871, 1951; s. 2, ch. 57-398; s. 7,ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 7, ch. 67-180; s. 15, ch. 68-27; s. 19,ch. 69-222; ss. 21, 35, ch. 69-106; s. 1, ch. 73-85; s. 1, ch. 75-50; s. 2, ch. 78-59; s.2, ch. 78-250; s. 5, ch. 81-319; ss. 57, 58, ch. 83-310; s. 19, ch. 84-549; ss. 13, 37,ch. 85-120; s. 1, ch. 85-142; s. 62, ch. 85-342; s. 75, ch. 86-152; s. 34, ch. 86-168; s.16, ch. 87-6; s. 15, ch. 87-101; s. 3, ch. 87-239; s. 29, ch. 87-548; s. 25, ch. 90-132;ss. 172, 173, ch. 91-112; s. 11, ch. 94-353; s. 1499, ch. 95-147; s. 17, ch. 96-395; s.30, ch. 96-397; s. 25, ch. 97-99; s. 2, ch. 97-221; s. 12, ch. 98-342; s. 15, ch. 99-208;s. 5, ch. 99-239; s. 16, ch. 2000-355; s. 25, ch. 2002-218; s. 15, ch. 2005-280.

212.12 Dealer’s credit for collecting tax; penal-ties for noncompliance; powers of Department ofRevenue in dealing with delinquents; brackets


2281

applicable to taxable transactions; records re-quired.—(1)(a)1. Notwithstanding any other law and for the

purpose of compensating persons granting licenses forand the lessors of real and personal property taxedhereunder, for the purpose of compensating dealers intangible personal property, for the purpose of compen-sating dealers providing communication services andtaxable services, for the purpose of compensatingowners of places where admissions are collected, andfor the purpose of compensating remitters of any taxesor fees reported on the same documents utilized for thesales and use tax, as compensation for the keeping ofprescribed records, filing timely tax returns, and theproper accounting and remitting of taxes by them, suchseller, person, lessor, dealer, owner, and remitter(except dealers who make mail order sales) who filesthe return required pursuant to s. 212.11 only byelectronic means and who pays the amount due onsuch return only by electronic means shall be allowed2.5 percent of the amount of the tax due, accounted for,and remitted to the department in the form of adeduction. However, if the amount of the tax due andremitted to the department by electronic means for thereporting period exceeds $1,200, an allowance is notallowed for all amounts in excess of $1,200. Forpurposes of this subparagraph, the term “electronicmeans” has the same meaning as provided in s.213.755(2)(c).2. The executive director of the department is

authorized to negotiate a collection allowance, pursuantto rules promulgated by the department, with a dealerwho makes mail order sales. The rules of the depart-ment shall provide guidelines for establishing thecollection allowance based upon the dealer’s estimatedcosts of collecting the tax, the volume and value of thedealer’s mail order sales to purchasers in this state, andthe administrative and legal costs and likelihood ofachieving collection of the tax absent the cooperation ofthe dealer. However, in no event shall the collectionallowance negotiated by the executive director exceed10 percent of the tax remitted for a reporting period.(b) The Department of Revenue may deny the

collection allowance if a taxpayer files an incompletereturn or if the required tax return or tax is delinquent atthe time of payment.1. An “incomplete return” is, for purposes of this

chapter, a return which is lacking such uniformity,completeness, and arrangement that the physicalhandling, verification, review of the return, or determi-nation of other taxes and fees reported on the returnmay not be readily accomplished.2. The department shall adopt rules requiring such

information as it may deem necessary to ensure that thetax levied hereunder is properly collected, reviewed,compiled, reported, and enforced, including, but notlimited to: the amount of gross sales; the amount oftaxable sales; the amount of tax collected or due; theamount of lawful refunds, deductions, or creditsclaimed; the amount claimed as the dealer’s collectionallowance; the amount of penalty and interest; theamount due with the return; and such other informationas the Department of Revenue may specify. The

department shall require that transient rentals andagricultural equipment transactions be separatelyshown. Sales made through vending machines asdefined in s. 212.0515 must be separately shown onthe return. Sales made through coin-operated amuse-ment machines as defined by s. 212.02 and the numberof machines operated must be separately shown on thereturn or on a form prescribed by the department. If aseparate form is required, the same penalties for latefiling, incomplete filing, or failure to file as provided forthe sales tax return shall apply to the form.(c) The collection allowance and other credits or

deductions provided in this chapter shall be appliedproportionally to any taxes or fees reported on the samedocuments used for the sales and use tax.(d)1. A dealer entitled to the collection allowance

provided in this section may elect to forego thecollection allowance and direct that the amount betransferred into the Educational Enhancement TrustFund. Such an election must be made with the timelyfiling of a return and may not be rescinded once made. Ifa dealer who makes such an election files a delinquentreturn, underpays the tax, or files an incomplete return,the amount transferred into the Educational Enhance-ment Trust Fund shall be the amount of the collectionallowance remaining after resolution of liability for all ofthe tax, interest, and penalty due on that return orunderpayment of tax. The Department of Educationshall distribute the remaining amount from the trust fundto the school districts that have adopted resolutionsstating that those funds will be used to ensure that up-to-date technology is purchased for the classrooms inthe district and that teachers are trained in the use ofthat technology. Revenues collected in districts that donot adopt such a resolution shall be equally distributedto districts that have adopted such resolutions.2. This paragraph applies to all taxes, surtaxes,

and any local option taxes administered under thischapter and remitted directly to the department. Thisparagraph does not apply to a locally imposed and self-administered convention development tax, tourist de-velopment tax, or tourist impact tax administered underthis chapter.3. Revenues from the dealer-collection allowances

shall be transferred quarterly from the General RevenueFund to the Educational Enhancement Trust Fund. TheDepartment of Revenue shall provide to the Departmentof Education quarterly information about such revenuesby county to which the collection allowance wasattributed.

Notwithstanding any provision of chapter 120 to thecontrary, the Department of Revenue may adopt rulesto carry out the amendment made by chapter 2006-52,Laws of Florida, to this section.(2)(a) When any person required hereunder to make

any return or to pay any tax or fee imposed by thischapter either fails to timely file such return or fails topay the tax or fee shown due on the return within thetime required hereunder, in addition to all other penal-ties provided herein and by the laws of this state inrespect to such taxes or fees, a specific penalty shall beadded to the tax or fee in the amount of 10 percent of


2282

either the tax or fee shown on the return that is not timelyfiled or any tax or fee not paid timely. The penalty maynot be less than $50 for failure to timely file a tax returnrequired by s. 212.11(1) or timely pay the tax or feeshown due on the return except as provided in s.213.21(10). If a person fails to timely file a returnrequired by s. 212.11(1) and to timely pay the tax or feeshown due on the return, only one penalty of 10 percent,which may not be less than $50, shall be imposed.(b) When any person required under this section to

make a return or to pay a tax or fee imposed by thischapter fails to disclose the tax or fee on the returnwithin the time required, excluding a noncompliant filingevent generated by situations covered in paragraph (a),in addition to all other penalties provided in this sectionand by the laws of this state in respect to such taxes orfees, a specific penalty shall be added to the additionaltax or fee owed in the amount of 10 percent of any suchunpaid tax or fee not paid timely if the failure is for notmore than 30 days, with an additional 10 percent of anysuch unpaid tax or fee for each additional 30 days, orfraction thereof, while the failure continues, not toexceed a total penalty of 50 percent, in the aggregate,of any unpaid tax or fee.(c) Any person who knowingly and with a willful

intent to evade any tax imposed under this chapter failsto file six consecutive returns as required by lawcommits a felony of the third degree, punishable asprovided in s. 775.082 or s. 775.083.(d) A person who makes a false or fraudulent return

and who has a willful intent to evade payment of any taxor fee imposed under this chapter is liable for a specificpenalty of 100 percent of any unreported tax or fee. Thispenalty is in addition to any other penalty provided bylaw. A person who makes a false or fraudulent returnwith a willful intent to evade payment of taxes or feestotaling:1. Less than $300:a. For a first offense, commits a misdemeanor of

the second degree, punishable as provided in s.775.082 or s. 775.083.b. For a second offense, commits a misdemeanor

of the first degree, punishable as provided in s. 775.082or s. 775.083.c. For a third or subsequent offense, commits a

felony of the third degree, punishable as provided in s.775.082, s. 775.083, or s. 775.084.2. An amount equal to $300 or more, but less than

$20,000, commits a felony of the third degree, punish-able as provided in s. 775.082, s. 775.083, or s.775.084.3. An amount equal to $20,000 or more, but less

than $100,000, commits a felony of the second degree,punishable as provided in s. 775.082, s. 775.083, or s.775.084.4. An amount equal to $100,000 or more, commits

a felony of the first degree, punishable as provided in s.775.082, s. 775.083, or s. 775.084.(e) A person who willfully attempts in any manner to

evade any tax, surcharge, or fee imposed under thischapter or the payment thereof is, in addition to anyother penalties provided by law, liable for a specificpenalty in the amount of 100 percent of the tax,

surcharge, or fee, and commits a felony of the thirddegree, punishable as provided in s. 775.082, s.775.083, or s. 775.084.(f) When any person, firm, or corporation fails to

timely remit the proper estimated payment requiredunder s. 212.11, a specific penalty shall be added in anamount equal to 10 percent of any unpaid estimated tax.Beginning with January 1, 1985, returns, the depart-ment, upon a showing of reasonable cause, is author-ized to waive or compromise penalties imposed by thisparagraph. However, other penalties and interest shallbe due and payable if the return on which the estimatedpayment was due was not timely or properly filed.(g) A dealer who files a consolidated return pur-

suant to s. 212.11(1)(e) is subject to the penaltyestablished in paragraph (e) unless the dealer haspaid the required estimated tax for his or her consoli-dated return as a whole without regard to each location.If the dealer fails to pay the required estimated tax for hisor her consolidated return as a whole, each filinglocation shall stand on its own with respect to calculatingpenalties pursuant to paragraph (f).(3) When any dealer, or other person charged

herein, fails to remit the tax, or any portion thereof, onor before the day when such tax is required by law to bepaid, there shall be added to the amount due interest atthe rate of 1 percent per month of the amount due fromthe date due until paid. Interest on the delinquent taxshall be calculated beginning on the 21st day of themonth following the month for which the tax is due,except as otherwise provided in this chapter.(4) All penalties and interest imposed by this

chapter shall be payable to and collectible by thedepartment in the same manner as if they were a partof the tax imposed. The department may settle orcompromise any such interest or penalties pursuant tos. 213.21.(5)(a) The department is authorized to audit or

inspect the records and accounts of dealers definedherein, including audits or inspections of dealers whomakemail order sales to the extent permitted by anotherstate, and to correct by credit any overpayment of tax,and, in the event of a deficiency, an assessment shall bemade and collected. No administrative finding of fact isnecessary prior to the assessment of any tax deficiency.(b) In the event any dealer or other person charged

herein fails or refuses to make his or her recordsavailable for inspection so that no audit or examinationhas been made of the books and records of such dealeror person, fails or refuses to register as a dealer, fails tomake a report and pay the tax as provided by thischapter, makes a grossly incorrect report or makes areport that is false or fraudulent, then, in such event, itshall be the duty of the department to make anassessment from an estimate based upon the bestinformation then available to it for the taxable period ofretail sales of such dealer, the gross proceeds fromrentals, the total admissions received, amounts re-ceived from leases of tangible personal property bysuch dealer, or of the cost price of all articles of tangiblepersonal property imported by the dealer for use orconsumption or distribution or storage to be used orconsumed in this state, or of the sales or cost price of all


2283

services the sale or use of which is taxable under thischapter, together with interest, plus penalty, if suchhave accrued, as the case may be. Then the depart-ment shall proceed to collect such taxes, interest, andpenalty on the basis of such assessment which shall beconsidered prima facie correct, and the burden to showthe contrary shall rest upon the dealer, seller, owner, orlessor, as the case may be.(6)(a) The department is given the power to prescribe

the records to be kept by all persons subject to taxesimposed by this chapter. It shall be the duty of everyperson required to make a report and pay any tax underthis chapter, every person receiving rentals or licensefees, and owners of places of admission, to keep andpreserve suitable records of the sales, leases, rentals,license fees, admissions, or purchases, as the casemay be, taxable under this chapter; such other books ofaccount as may be necessary to determine the amountof the tax due hereunder; and other information as maybe required by the department. It shall be the duty ofevery such person so charged with such duty, more-over, to keep and preserve as long as required by s.213.35 all invoices and other records of goods, wares,and merchandise; records of admissions, leases,license fees and rentals; and records of all othersubjects of taxation under this chapter. All suchbooks, invoices, and other records shall be open toexamination at all reasonable hours to the departmentor any of its duly authorized agents.(b) For the purpose of this subsection, if a dealer

does not have adequate records of his or her retail salesor purchases, the department may, upon the basis of atest or sampling of the dealer’s available records orother information relating to the sales or purchasesmade by such dealer for a representative period,determine the proportion that taxable retail sales bearto total retail sales or the proportion that taxablepurchases bear to total purchases. This subsectiondoes not affect the duty of the dealer to collect, or theliability of any consumer to pay, any tax imposed by orpursuant to this chapter.(c)1. If the records of a dealer are adequate but

voluminous in nature and substance, the departmentmay sample such records and project the audit findingsderived therefrom over the entire audit period todetermine the proportion that taxable retail sales bearto total retail sales or the proportion that taxablepurchases bear to total purchases. In order to conductsuch a sample, the department must first make a goodfaith effort to reach an agreement with the dealer, whichagreement provides for the means and methods to beused in the sampling process. In the event that noagreement is reached, the dealer is entitled to a reviewby the executive director. In the case of fixed assets, adealer may agree in writing with the department foradequate but voluminous records to be statisticallysampled. Such an agreement shall provide for themethodology to be used in the statistical samplingprocess. The audit findings derived therefrom shall beprojected over the period represented by the sample inorder to determine the proportion that taxable pur-chases bear to total purchases. Once an agreement hasbeen signed, it is final and conclusive with respect to the

method of sampling fixed assets, and the departmentmay not conduct a detailed audit of fixed assets, and thetaxpayer may not request a detailed audit after theagreement is reached.2. For the purposes of sampling pursuant to

subparagraph 1., the department shall project anydeficiencies and overpayments derived therefrom overthe entire audit period. In determining the dealer’scompliance, the department shall reduce any taxdeficiency as derived from the sample by the amountof any overpayment derived from the sample. In theevent the department determines from the sampleresults that the dealer has a net tax overpayment, thedepartment shall provide the findings of this overpay-ment to the Chief Financial Officer for repayment offunds paid into the State Treasury through errorpursuant to s. 215.26.3.a. A taxpayer is entitled, both in connection with an

audit and in connection with an application for refundfiled independently of any audit, to establish the amountof any refund or deficiency through statistical samplingwhen the taxpayer’s records are adequate but volumi-nous. In the case of fixed assets, a dealer may agree inwriting with the department for adequate but voluminousrecords to be statistically sampled. Such an agreementshall provide for the methodology to be used in thestatistical sampling process. The audit findings derivedtherefrom shall be projected over the period repre-sented by the sample in order to determine theproportion that taxable purchases bear to total pur-chases. Once an agreement has been signed, it is finaland conclusive with respect to the method of samplingfixed assets, and the department may not conduct adetailed audit of fixed assets, and the taxpayer may notrequest a detailed audit after the agreement is reached.b. Alternatively, a taxpayer is entitled to establish

any refund or deficiency through any other samplingmethod agreed upon by the taxpayer and the depart-ment when the taxpayer’s records, other than thoseregarding fixed assets, are adequate but voluminous.Whether done through statistical sampling or any othersampling method agreed upon by the taxpayer and thedepartment, the completed sample must reflect bothoverpayments and underpayments of taxes due. Thesample shall be conducted through:(I) A taxpayer request to perform the sampling

through the certified audit program pursuant to s.213.285;(II) Attestation by a certified public accountant as to

the adequacy of the sampling method utilized and theresults reached using such sampling method; or(III) A sampling method that has been submitted by

the taxpayer and approved by the department before arefund claim is submitted. This sub-sub-subparagraphdoes not prohibit a taxpayer from filing a refund claimprior to approval by the department of the samplingmethod; however, a refund claim submitted before thesampling method has been approved by the departmentcannot be a complete refund application pursuant to s.213.255 until the sampling method has been approvedby the department.c. The department shall prescribe by rule the

procedures to be followed under each method of


2284

sampling. Such procedures shall follow generally ac-cepted auditing procedures for sampling. The rule shallalso set forth other criteria regarding the use ofsampling, including, but not limited to, training require-ments that must be met before a sampling method maybe utilized and the steps necessary for the departmentand the taxpayer to reach agreement on a samplingmethod submitted by the taxpayer for approval by thedepartment.(7) In the event the dealer has imported tangible

personal property and he or she fails to produce aninvoice showing the cost price of the articles, as definedin this chapter, which are subject to tax, or the invoicedoes not reflect the true or actual cost price as definedherein, then the department shall ascertain, in anymanner feasible, the true cost price, and assess andcollect the tax thereon with interest plus penalties, ifsuch have accrued on the true cost price as assessedby it. The assessment so made shall be consideredprima facie correct, and the duty shall be on the dealerto show to the contrary.(8) In the case of the lease or rental of tangible

personal property, or other rentals or license fees asherein defined and taxed, if the consideration given orreported by the lessor, person receiving rental or licensefee, or dealer does not, in the judgment of thedepartment, represent the true or actual consideration,then the department is authorized to ascertain the sameand assess and collect the tax thereon in the samemanner as above provided, with respect to importedtangible property, together with interest, plus penalties,if such have accrued.(9) Taxes imposed by this chapter upon the privi-

lege of the use, consumption, storage for consumption,or sale of tangible personal property, admissions,license fees, rentals, communication services, andupon the sale or use of services as herein taxed shallbe collected upon the basis of an addition of the taximposed by this chapter to the total price of suchadmissions, license fees, rentals, communication orother services, or sale price of such article or articlesthat are purchased, sold, or leased at any one time by orto a customer or buyer; the dealer, or person chargedherein, is required to pay a privilege tax in the amount ofthe tax imposed by this chapter on the total of his or hergross sales of tangible personal property, admissions,license fees, rentals, and communication services or tocollect a tax upon the sale or use of services, and suchperson or dealer shall add the tax imposed by thischapter to the price, license fee, rental, or admissions,and communication or other services and collect thetotal sum from the purchaser, admittee, licensee,lessee, or consumer. The department shall makeavailable in an electronic format or otherwise the taxamounts and the following brackets applicable to alltransactions taxable at the rate of 6 percent:(a) On single sales of less than 10 cents, no tax

shall be added.(b) On single sales in amounts from 10 cents to 16

cents, both inclusive, 1 cent shall be added for taxes.(c) On sales in amounts from 17 cents to 33 cents,

both inclusive, 2 cents shall be added for taxes.

(d) On sales in amounts from 34 cents to 50 cents,both inclusive, 3 cents shall be added for taxes.(e) On sales in amounts from 51 cents to 66 cents,

both inclusive, 4 cents shall be added for taxes.(f) On sales in amounts from 67 cents to 83 cents,

both inclusive, 5 cents shall be added for taxes.(g) On sales in amounts from 84 cents to $1, both

inclusive, 6 cents shall be added for taxes.(h) On sales in amounts of more than $1, 6 percent

shall be charged upon each dollar of price, plus theappropriate bracket charge upon any fractional part of adollar.(10) In counties which have adopted a discretionary

sales surtax at the rate of 1 percent, the departmentshall make available in an electronic format or otherwisethe tax amounts and the following brackets applicable toall taxable transactions that would otherwise have beentransactions taxable at the rate of 6 percent:(a) On single sales of less than 10 cents, no tax

shall be added.(b) On single sales in amounts from 10 cents to 14

cents, both inclusive, 1 cent shall be added for taxes.(c) On sales in amounts from 15 cents to 28 cents,

both inclusive, 2 cents shall be added for taxes.(d) On sales in amounts from 29 cents to 42 cents,

both inclusive, 3 cents shall be added for taxes.(e) On sales in amounts from 43 cents to 57 cents,

both inclusive, 4 cents shall be added for taxes.(f) On sales in amounts from 58 cents to 71 cents,

both inclusive, 5 cents shall be added for taxes.(g) On sales in amounts from 72 cents to 85 cents,

both inclusive, 6 cents shall be added for taxes.(h) On sales in amounts from 86 cents to $1, both

inclusive, 7 cents shall be added for taxes.(i) On sales in amounts from $1 up to, and

including, the first $5,000 in price, 7 percent shall becharged upon each dollar of price, plus the appropriatebracket charge upon any fractional part of a dollar.(j) On sales in amounts of more than $5,000 in

price, 7 percent shall be added upon the first $5,000 inprice, and 6 percent shall be added upon each dollar ofprice in excess of the first $5,000 in price, plus thebracket charges upon any fractional part of a dollar asprovided for in subsection (9).

1(11) The department shall make available in anelectronic format or otherwise the tax amounts andbrackets applicable to all taxable transactions that occurin counties that have a surtax at a rate other than 1percent which would otherwise have been transactionstaxable at the rate of 6 percent. Likewise, the depart-ment shall make available in an electronic format orotherwise the tax amounts and brackets applicable totransactions taxable at 4.35 percent pursuant to s.212.05(1)(e)1.c. and on transactions which wouldotherwise have been so taxable in counties whichhave adopted a discretionary sales surtax.(12) It is hereby declared to be the legislative intent

that, whenever in the construction, administration, orenforcement of this chapter there may be any questionrespecting a duplication of the tax, the end consumer, orlast retail sale, be the sale intended to be taxed andinsofar as may be practicable there be no duplication orpyramiding of the tax.


2285

(13) In order to aid the administration and enforce-ment of the provisions of this chapter with respect to therentals and license fees, each lessor or person grantingthe use of any hotel, apartment house, roominghouse,tourist or trailer camp, real property, or any interesttherein, or any portion thereof, inclusive of owners;property managers; lessors; landlords; hotel, apartmenthouse, and roominghouse operators; and all licensedreal estate agents within the state leasing, granting theuse of, or renting such property, shall be required tokeep a record of each and every such lease, license, orrental transaction which is taxable under this chapter, insuch a manner and upon such forms as the departmentmay prescribe, and to report such transaction to thedepartment or its designated agents, and to maintainsuch records as long as required by s. 213.35, subject tothe inspection of the department and its agents. Uponthe failure by such owner; property manager; lessor;landlord; hotel, apartment house, roominghouse, touristor trailer camp operator; or real estate agent to keep andmaintain such records and to make such reports uponthe forms and in the manner prescribed, such owner;property manager; lessor; landlord; hotel, apartmenthouse, roominghouse, tourist or trailer camp operator;receiver of rent or license fees; or real estate agent isguilty of a misdemeanor of the second degree, punish-able as provided in s. 775.082 or s. 775.083, for the firstoffense; for subsequent offenses, they are each guilty ofa misdemeanor of the first degree, punishable asprovided in s. 775.082 or s. 775.083. If, however, anysubsequent offense involves intentional destruction ofsuch records with an intent to evade payment of ordeprive the state of any tax revenues, such subsequentoffense shall be a felony of the third degree, punishableas provided in s. 775.082 or s. 775.083.(14) If it is determined upon audit that a dealer has

collected and remitted taxes by applying the applicabletax rate to each transaction as described in subsection(9) and rounding the tax due to the nearest whole centrather than applying the appropriate bracket systemprovided by law or department rule, the dealer shall notbe held liable for additional tax, penalty, and interestresulting from such failure if:(a) The dealer acted in a good faith belief that

rounding to the nearest whole cent was the propermethod of determining the amount of tax due on eachtaxable transaction.(b) The dealer timely reported and remitted all taxes

collected on each taxable transaction.(c) The dealer agrees in writing to future compliance

with the laws and rules concerning brackets applicableto the dealer’s transactions.

History.—s. 12, ch. 26319, 1949; s. 11, ch. 26871, 1951; s. 3, ch. 57-109; s. 3,ch. 57-398; s. 4, ch. 61-276; s. 7, ch. 63-253; s. 10, ch. 65-329; s. 5, ch. 65-371; s. 2,ch. 65-420; s. 8, ch. 67-180; s. 13, ch. 68-27; s. 17, ch. 69-222; ss. 21, 35, ch.69-106; s. 125, ch. 71-136; s. 10, ch. 76-261; s. 3, ch. 76-284; s. 3, ch. 78-59; s. 10,ch. 81-178; s. 2, ch. 81-221; s. 6, ch. 81-319; s. 8, ch. 82-154; s. 73, ch. 83-217; s. 9,ch. 83-297; s. 59, ch. 83-310; s. 7, ch. 84-324; s. 20, ch. 84-549; s. 2, ch. 85-142; s.63, ch. 85-342; s. 76, ch. 86-152; s. 7, ch. 86-166; ss. 17, 88, ch. 87-6; s. 6, ch.87-99; ss. 16, 56, ch. 87-101; s. 8, ch. 87-402; ss. 30, 31, 32, ch. 87-548; s. 12, ch.88-119; s. 74, ch. 88-130; s. 27, ch. 90-132; ss. 32, 169, ch. 91-112; s. 240, ch.91-224; s. 14, ch. 92-319; s. 19, ch. 92-320; s. 24, ch. 94-314; s. 1500, ch. 95-147; s.31, ch. 96-397; s. 26, ch. 97-99; s. 13, ch. 98-342; s. 79, ch. 99-2; s. 14, ch. 99-208;s. 3, ch. 2000-276; s. 17, ch. 2000-355; ss. 26, 28, ch. 2002-218; s. 20, ch.2003-254; s. 187, ch. 2003-261; s. 3, ch. 2005-197; s. 16, ch. 2005-280; ss. 1, 2, 4,

ch. 2006-52; s. 25, ch. 2007-106; s. 2, ch. 2012-145; s. 10, ch. 2014-38; s. 4, ch.2014-40.

1Note.—Section 12, ch. 2014-38, provides that “[t]he Department of Revenuemay, and all conditions are deemed met to, adopt emergency rules pursuant to ss.120.536(1) and 120.54, Florida Statutes, for the purpose of implementing theamendments to ss. 203.01, 212.05, 212.12, and 212.20, Florida Statutes, relating tochanges to the taxation of electrical power or energy, made by this act. This sectionexpires July 1, 2017.”

212.13 Records required to be kept; power toinspect; audit procedure.—(1) For the purpose of enforcing the collection of the

tax levied by this chapter, the department is herebyspecifically authorized and empowered to examine at allreasonable hours the books, records, and other docu-ments of all transportation companies, agencies, orfirms that conduct their business by truck, rail, water,aircraft, or otherwise, in order to determine what deal-ers, or other persons charged with the duty to report orpay a tax under this chapter, are importing or areotherwise shipping in articles or tangible personalproperty which are liable for said tax. In the eventsaid transportation company, agency, or firm refuses topermit such examination of its books, records, or otherdocuments by the department as aforesaid, it is guilty ofa misdemeanor of the first degree, punishable asprovided in s. 775.082 or s. 775.083. If, however, anysubsequent offense involves intentional destruction ofsuch records with an intent to evade payment of ordeprive the state of any tax revenues, such subsequentoffense shall be a felony of the third degree, punishableas provided in s. 775.082 or s. 775.083. The departmentshall have the right to proceed in any chancery court toseek a mandatory injunction or other appropriateremedy to enforce its right against the offender, asgranted by this section, to require an examination of thebooks and records of such transportation company orcarrier.(2) Each dealer, as defined in this chapter, shall

secure, maintain, and keep as long as required by s.213.35 a complete record of tangible personal propertyor services received, used, sold at retail, distributed orstored, leased or rented by said dealer, together withinvoices, bills of lading, gross receipts from such sales,and other pertinent records and papers as may berequired by the department for the reasonable admin-istration of this chapter; all such records which arelocated or maintained in this state shall be open forinspection by the department at all reasonable hours atsuch dealer’s store, sales office, general office, ware-house, or place of business located in this state. Anydealer who maintains such books and records at a pointoutside this state must make such books and recordsavailable for inspection by the department where thegeneral records are kept. Any dealer subject to theprovisions of this chapter who violates these provisionsis guilty of a misdemeanor of the first degree, punish-able as provided in s. 775.082 or s. 775.083. If,however, any subsequent offense involves intentionaldestruction of such records with an intent to evadepayment of or deprive the state of any tax revenues,such subsequent offense shall be a felony of the thirddegree, punishable as provided in s. 775.082 or s.775.083.


2286

(3) For the purpose of enforcement of this chapter,every manufacturer and seller of tangible personalproperty or services licensed within this state is requiredto permit the department to examine his or her booksand records at all reasonable hours, and, upon his or herrefusal, the department may require him or her to permitsuch examination by resort to the circuit courts of thisstate, subject however to the right of removal of thecause to the judicial circuit wherein such person’sbusiness is located or wherein such person’s booksand records are kept, provided further that suchperson’s books and records are kept within the state.When the dealer has made an allocation or attributionpursuant to the definition of sales price in s. 212.02(16),the department may prescribe by rule the books andrecords that must be made available during an audit ofthe dealer’s books and records and examples ofmethods for determining the reasonableness thereof.Books and records kept in the regular course ofbusiness include, but are not limited to, general ledgers,price lists, cost records, customer billings, billing systemreports, tariffs, and other regulatory filings and rules ofregulatory authorities. Such record may be required tobe made available to the department in an electronicformat when so kept by the dealer. The dealer maysupport the allocation of charges with books andrecords kept in the regular course of business coveringthe dealer’s entire service area, including territoriesoutside this state. During an audit, the department mayreasonably require production of any additional booksand records found necessary to assist in its determina-tion.(4) For the further purpose of enforcement of this

chapter, every wholesaler of tangible personal propertyor services licensed within this state is required to permitthe department to examine his or her books and recordsat all reasonable hours. He or she must also maintainsuch books and records as long as required by s. 213.35in order to disclose the sales of all goods or servicessold, to whom sold, and also the amount of items sold, insuch form and in such manner as the department mayreasonably require, so as to permit the department todetermine the volume of goods or services sold bywholesalers to dealers, as defined under this chapter,and the dates and amounts of sales made. Thedepartment may require any manufacturer or whole-saler who refuses to keep such records or to permitsuch inspection, through the circuit courts of Florida, tosubmit to such inspection, subject however to the rightof removal of the cause as hereinbefore provided in thissection.(5)(a) The department shall send written notification

at least 60 days prior to the date an auditor is scheduledto begin an audit, informing the taxpayer of the audit.The department is not required to give 60 days’ priornotification of a forthcoming audit in any instance inwhich the taxpayer requests an emergency audit.(b) Such written notification shall contain:1. The approximate date on which the auditor is

scheduled to begin the audit.2. A reminder that all of the records, receipts,

invoices, resale certificates, and related documentationof the taxpayer must be made available to the auditor.

3. Any other requests or suggestions the depart-ment may deem necessary.(c) Only records, receipts, invoices, resale certifi-

cates, and related documentation which are available tothe auditor when such audit begins shall be deemedacceptable for the purposes of conducting such audit. Aresale certificate containing a date prior to the date theaudit commences shall be deemed acceptable docu-mentation of the specific transaction or transactionswhich occurred in the past, for the purpose of conduct-ing an audit.(d) The provisions of this chapter concerning frau-

dulent or improper records, receipts, invoices, resalecertificates, and related documentation shall applywhen conducting any audit.(e) The requirement in paragraph (a) of 60 days’

written notification does not apply to the distress orjeopardy situations referred to in s. 212.14 or s. 212.15.(6) Any fair association subject to chapter 616 which

leases or licenses its real property to, or allows itsassets or property to be used by, any concessionaire,vendor, exhibitor, or licensee shall distribute to theconcessionaire, vendor, exhibitor, or licensee a formsuggested by the department which requests, at aminimum, the name, business address, and telephonenumber of the concessionaire, vendor, exhibitor, orlicensee; its sales tax registration number; and theamount of the daily revenue that it receives as a result ofactivities and sales on the fairgrounds or as a result ofthe use of the assets or other property of the fairassociation. Each vendor, concessionaire, exhibitor, orlicensee that uses a fair association’s real property orother assets shall complete and submit such a form tothe management of the fair association daily within 24hours after the close of a day’s business, and the fairassociation shall make the completed forms available tothe department as requested by the department. Thefailure of a vendor, concessionaire, exhibitor, or licen-see to complete and submit such a form must bereported to the department by the fair association within24 hours after the form becomes due. This subsectiondoes not require the fair association to be responsiblefor collecting or remitting the tax owed by any suchconcessionaire, vendor, exhibitor, or licensee.

History.—s. 13, ch. 26319, 1949; s. 4, ch. 57-109; s. 1, ch. 59-290; s. 5, ch.61-276; s. 7, ch. 63-253; s. 11, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 9, ch.67-180; ss. 21, 35, ch. 69-106; s. 126, ch. 71-136; s. 1, ch. 82-75; ss. 18, 89, ch.87-6; s. 57, ch. 87-101; s. 13, ch. 88-119; s. 22, ch. 91-224; s. 1118, ch. 95-147; s.164, ch. 96-320; s. 16, ch. 99-208; s. 17, ch. 2005-187.

212.133 Information reports required for salesof alcoholic beverages and tobacco products.—(1)(a) For the sole purpose of enforcing the collection

of the tax levied by this chapter on retail sales, thedepartment shall require every seller of alcoholicbeverages or tobacco products to file an informationreport of any sales of those products to any retailer inthis state.(b) As used in this section, the term:1. “Retailer” means a person engaged in the

business of making sales at retail and who holds alicense pursuant to chapters 561 through 565 or apermit pursuant to chapters 210 and 569.


2287

2. “Seller” means any manufacturer, wholesaler, ordistributor of alcoholic beverages or tobacco productswho sells to a retailer in this state.(2)(a) The information report must be filed electro-

nically by using the department’s e-filing website orsecure file transfer protocol or electronic data inter-change files with the department’s e-filing provider. Theinformation report must contain:1. The seller’s name.2. The seller’s beverage license or tobacco permit

number.3. The retailer’s name.4. The retailer’s beverage license or tobacco

permit number.5. The retailer’s address, including street address,

municipality, state, and five-digit zip code.6. The general item type, such as cigarettes,

cigars, tobacco, beer, wine, spirits, or any combinationof those items.7. The net monthly sales total, in dollars sold to

each retailer.(b) The department may annually waive the require-

ment to submit the information report through anelectronic data interchange due to problems arisingfrom the seller’s computer capabilities, data systemchanges, or operating procedures. The annual requestfor a waiver must be in writing, and the seller mustdemonstrate that such circumstances exist. A waiverunder this paragraph does not operate to relieve theseller from the obligation to file an information report.(3) The information report must contain the required

information for the period from July 1 through June 30.The information report is due annually on July 1 for thepreceding reporting period and is delinquent if notreceived by the department by September 30.(4) Any seller who fails to provide the information

report by September 30 is subject to a penalty of $1,000for every month, or part thereof, the report is notprovided, up to a maximum amount of $10,000. Thispenalty must be settled or compromised if it is deter-mined by the department that the noncompliance is dueto reasonable cause and not to willful negligence, willfulneglect, or fraud.

History.—s. 2, ch. 2011-86.

212.14 Departmental powers; hearings; distresswarrants; bonds; subpoenas and subpoenas ducestecum.—(1) Any person required to pay a tax imposed under

this chapter, or to make a return, either or both, and whorenders a return or makes a payment of a tax with intentto deceive or defraud the state, and to prevent the statefrom collecting the amount of taxes imposed by thischapter, or otherwise fails to comply with the provisionsof this chapter for the taxable period for which any returnis made, or any tax is paid, or any report is made to thedepartment, may be required by the department to showcause at a time and place to be set by the department,after 10 days’ notice in writing requiring such books,records, or papers as the department may requirerelating to the business of such person for such taxperiod, and the department may require such person, orpersons, or their employee or employees to give

testimony under oath and answer interrogatories bythe department, or an assistant, respecting the sale,use, consumption, distribution, or storage rental orlicense for use of real or personal property or serviceswithin the state, or admissions collected therein, or thefailure to make a true report thereof, as provided by thischapter, or failure to pay the true amount of the taxrequired to be paid under this chapter. At said hearing,in the event such person fails to produce such books,records, or papers, or to appear and answer questionswithin the scope of investigation relating to mattersconcerning taxes to be imposed under this chapter, orprevents or impedes his or her agents or employeesfrom giving testimony, then the department is author-ized under this chapter to estimate any unpaid defi-ciencies in taxes to be assessed against such personupon such information as may be available to it and toissue a distress warrant for the collection of such taxes,interest, or penalties estimated by him or her to be dueand payable, and such assessment shall be deemedprima facie correct. In such cases said warrant shall beissued to any sheriff in the state where such personowns or possesses any property and such property asmay be required to satisfy any such taxes, interest, orpenalties shall be by such sheriff seized and sold undersaid distress warrant in the same manner as property ispermitted to be seized and sold under distress warrantsissued to secure the payments of delinquent taxes ashereinafter provided, and the department shall alsohave the right to writ of garnishment to subject anyindebtedness due to the delinquent dealer by a thirdperson in any goods, money, chattels, or effects of thedelinquent dealer in the hands, possession, or control ofthe third person in the manner provided by law.Respecting the place for the holding of a hearing bythe department or its agents as provided in this section,the person whose tax return or report being investigatedmay by written request to the department require thehearing be set at a place within the judicial circuit ofFlorida wherein the person’s business is located orwithin the judicial circuit of Florida wherein suchperson’s books and records are kept. If there is jeopardyto the revenue and jeopardy is asserted in or with anassessment, the department shall proceed in themanner specified for jeopardy assessment in s.213.732.(2) Wherever returns are required to be made to the

department hereunder the full amount of the taxesrequired to be paid as shown by said return shall be paidand accompany said return, and the failure to remit saidfull amount of taxes at the time of making said returnshall cause said taxes to become delinquent. All taxesand all interest and penalties imposed under thischapter shall be paid to the department at Tallahassee,or to such designated offices throughout the state as thedepartment may from time to time designate and in theform of remittance required by it.(3) The department may require all reports of taxes

to be paid under this chapter to be accompanied with awritten statement, of the person or by an officer of anyfirm or corporation required to pay such taxes settingforth such facts as the department may reasonablyrequire in order to advise the department as to the


2288

amount of taxes that are due and payable upon saidreturn. Filing of return not accompanied by payment isprima facie evidence of conversion of the money due.Any person or any duly authorized corporation officer oragent, members of any firm or incorporated society, ororganization who refuses to make a return and pay thetaxes due, as required by the department and in themanner and in the form that the department mayrequire, or to state in writing that the return is correctto the best of his or her knowledge and belief, as sorequired by the department, shall be subject to a penaltyof 6 percent per annum of the amount due and shallupon conviction, be guilty of a misdemeanor of the firstdegree, punishable as provided in s. 775.082 or s.775.083. The signing of a written return shall have thesame legal effect as if made under oath without thenecessity of appending such oath thereto.(4) In all cases where it is necessary to ensure

compliance with this chapter, the department shallrequire a cash deposit, bond, or other security as acondition to a person obtaining or retaining a dealer’scertificate of registration under this chapter. Such bondmust be in the form and amount the department deemsappropriate under the particular circumstances. Aperson failing to produce such cash deposit, bond, orother security is not entitled to obtain or retain a dealer’scertificate of registration under this chapter, and theDepartment of Legal Affairs is hereby authorized toproceed by injunction, if requested by the Department ofRevenue, to prevent such person from doing businesssubject to this chapter until such cash deposit, bond, orother security is posted with the department, and anytemporary injunction for this purpose may be granted byany judge or chancellor authorized by law to grantinjunctions. Any security required to be deposited maybe sold by the department at public sale if necessary inorder to recover any tax, interest, or penalty due. Noticeof such sale may be served personally or by mail uponthe person who deposited the security. If by mail, noticesent to the last known address as it appears on therecords of the department is sufficient for the purpose ofthis requirement. Upon such sale, the surplus, if any,above the amount due under this chapter shall bereturned to the person who deposited the security. Thedepartment may adopt rules necessary to administerthis subsection. For the purpose of the cash deposit,bond, or other security required by this subsection, theterm “person” includes:(a) Those entities listed in s. 212.02(12).(b) An individual or entity owning a controlling

interest in a business.(c) An individual or entity that acquired an owner-

ship interest or a controlling interest in a business thatwould otherwise be liable for posting a cash deposit,bond, or other security, unless the department hasdetermined that the individual or entity is not liable forthe taxes, interest, or penalties described in s. 213.758.(d) An individual or entity seeking to obtain a

dealer’s certificate of registration for a business thatwill be operated at the same location as a previousbusiness that would otherwise have been liable forposting a cash deposit, bond, or other security, if theindividual or entity fails to provide evidence that the

business was acquired for consideration in an arms-length transaction.(5) Any person entering into a contract for the

repair, alteration, construction, or improvement of realtywho is required to obtain a contractor’s occupationallicense under the laws of this state shall, before enteringinto the performance of such contract, secure a dealer’scertificate of registration, unless such person has heldsuch contractor’s occupational license for a period of atleast 12 months immediately preceding the date of thecontract. As a prerequisite for the issuance of suchdealer’s certificate of registration, the dealer shallexecute and file with the department a good and validbond endorsed by a surety company authorized to dobusiness in this state, or with sufficient sureties to beapproved by the department, conditioned that all taxeswhich may accrue to the state under this chapter will bepaid when due; provided, however, that any taxpayermay pay the tax in advance on any contract in lieu offurnishing bond. Every person failing to procure thecertificate of registration required by this law shall bedenied the right to perform such contract until he or shecomplies with such requirement, and the Department ofLegal Affairs is hereby authorized to proceed byinjunction, when so requested by the Department ofRevenue, to prevent any activity in the performance ofsuch contract until the certificate of registration issecured, and any temporary injunction enjoining theexecution of such contract may be granted withoutnotice by any judge or chancellor now authorized by lawto grant injunctions. The bond shall remain in full forceand effect during the terms of the contract or until suchtime as the department has issued a formal certificate ofclearance stating that the tax due on the contract hasbeen paid.(6) The department or any person authorized by it in

writing is authorized to make and sign assessments, taxwarrants, assignments of tax warrants and satisfactionof tax warrants.(7)(a) For purposes of collection and enforcement of

taxes, penalties, and interest levied under this chapter,the department may issue subpoenas or subpoenasduces tecum compelling the attendance and testimonyof witnesses and the production of books, records,written materials, and electronically recorded informa-tion. Subpoenas shall be issued with the written andsigned approval of the executive director or his or herdesignee on written and sworn application by anyemployee of the department. The application must setforth the reason for the application, the name of theperson subpoenaed, the time and place of appearanceof the witness, and a description of any books, records,or electronically recorded information to be produced,together with a statement by the applicant that thedepartment has unsuccessfully attempted other reason-able means of securing information and that thetestimony of the witness or the written or electronicallyrecorded materials sought in the subpoena are neces-sary for the collection of taxes, penalty, or interest or theenforcement of the taxes levied under this chapter. Asubpoena shall be served in the manner provided by lawand by the Florida Rules of Civil Procedure and shall bereturnable only during regular business hours and at


2289

least 20 calendar days after the date of service of thesubpoena. Any subpoena to which this subsectionapplies shall identify the taxpayer to whom the sub-poena relates and to whom the records pertain and shallprovide other information to enable the person sub-poenaed to locate the records required under thesubpoena. The department shall give notice to thetaxpayer to whom the subpoena relates within 3 days ofthe day on which the service of the subpoena is made.Within 14 days after service of the subpoena, the personto whom the subpoena is directed may serve writtenobjection to inspection or copying of any of thedesignated materials. If objection is made, the depart-ment shall not be entitled to inspect and copy thematerials, except pursuant to an order of the circuitcourt. If an objection is made, the department maypetition any circuit court for an order to comply with thesubpoena. The subpoena shall contain a written noticeof the right to object to the subpoena. Every subpoenaserved upon the witness or records custodian must beaccompanied by a copy of the provisions of thissubsection. If a person refuses to obey a subpoena orsubpoena duces tecum, the department may apply toany circuit court of this state to enforce compliance withthe subpoena. Witnesses shall be paid mileage andwitness fees as authorized for witnesses in civil cases.(b)1. If any subpoena is served on any person who is

a third-party recordkeeper, and the subpoena requiresthe production of any portion of records made or kept ofthe business transactions or affairs of any person otherthan the person subpoenaed who is identified in thedescription of the record contained in the subpoena,then notice of the subpoena shall be given to any personto whom the records pertain and the taxpayer to whomthe subpoena relates within 3 days of the day on whichthe service on the third-party recordkeeper is made. Thenotice shall be accompanied by a copy of the subpoenawhich has been served and shall contain directions forstaying compliance with the subpoena under subpara-graph (c)2.2. The notice shall be sufficient if, on or before the

third day, the notice is delivered in hand to the personentitled to notice or is mailed by certified or registeredmail to the last mailing address of the person or, in theabsence of a last known address, is left with the personsubpoenaed.3. For purposes of this subsection, “third-party

recordkeeper” means:a. Any mutual savings bank, cooperative bank,

domestic building and loan association, or other savingsinstitution chartered and supervised as a savings andloan or similar association under federal or state law; abank as defined in s. 581 of the Internal Revenue Code;or any credit union within the meaning of s.501(c)(14)(A) of the Internal Revenue Code;b. Any consumer reporting agency as defined

under s. 603(f) of the Fair Credit Reporting Act, 15U.S.C. s. 1681a(f);c. Any person extending credit through the use of

credit cards or similar devices;d. Any broker as defined in s. 3(a)(4) of the

Securities Exchange Act of 1934, 15 U.S.C. s.78c(a)(4);

e. Any attorney;f. Any accountant;g. Any barter exchange as defined in s. 6045(c)(3)

of the Internal Revenue Code; orh. Any regulated investment company as defined in

s. 851 of the Internal Revenue Code.4. This paragraph does not apply to a subpoena

served on the person with respect to whose liability thesubpoena is issued or an officer or employee of theperson; or to a subpoena to determine whether or notrecords of the business transactions or affairs of anidentified person have been made or kept; or to asubpoena described in paragraph (f).(c)1. Notwithstanding any other law or rule of law, a

person who is entitled to notice of a subpoena underparagraph (b) and the taxpayer to whom the subpoenarelates shall have the right to intervene in any proceed-ing with respect to the enforcement of the subpoenaunder paragraph (a).2. Notwithstanding any other law or rule of law, a

person who is entitled to notice of a subpoena underparagraph (b) and the taxpayer to whom the subpoenarelates shall have the right to stay compliance with thesubpoena if, not later than the 14th day after the day thenotice is given in the manner provided in subparagraph(b)2.:a. Notice in writing is given to the person sub-

poenaed not to comply with the subpoena.b. A copy of the notice not to comply with the

subpoena is mailed by registered or certified mail to theperson and to the department.c. Suit is filed against the department in the circuit

court to stay compliance with the subpoena.(d) No examination of any records required to be

produced under a subpoena as to which notice isrequired under paragraph (b) may be made:1. Before the expiration of the 14-day period

allowed for the notice not to comply under subparagraph(c)2.; or2. When the requirements of subparagraph (c)2.

have been met, except in accordance with an orderissued by the circuit court authorizing examination of therecords or with the consent of the person stayingcompliance.(e) Any subpoena issued under paragraph (a) that

does not identify the person with respect to whoseliability the subpoena is issued may be served only aftera proceeding in any circuit court in which the departmentestablishes that:1. The subpoena relates to the investigation of a

particular person or ascertainable group or class ofpersons.2. There is reasonable basis for believing that the

person or group or class of persons may fail or mayhave failed to comply with any provision of state law.3. The information sought to be obtained from the

examination of the records and the identity of the personor persons with respect to whose liability the subpoenais issued is not readily available from other sources.(f) In the case of a subpoena issued under para-

graph (a), the provisions of subparagraph (b)1. andparagraph (c) do not apply if, upon petition by thedepartment, a circuit court determines, on the basis of


2290

the facts and circumstances alleged, that there isreasonable cause to believe the giving of notice maylead to attempts to conceal, destroy, or alter recordsrelevant to the examination, to prevent the communica-tion of information from other persons through intimida-tion, bribery, or collusion, or to flee to avoid prosecution,testifying, or production of records.(g)1. Any circuit court has jurisdiction to hear and

determine proceedings brought under paragraph (e) orparagraph (f). The determinations required to be madeunder paragraphs (e) and (f) shall be ex parte and shallbe made solely upon the petition and supportingaffidavits. An order denying the petition shall be deemeda final order that may be appealed.2. Except for cases the court considers of greater

importance, any proceeding brought for the enforce-ment of any subpoena, or a proceeding under thissubsection, and appeals, take precedence on thedocket over all cases and shall be assigned for hearingand decided at the earliest practicable date.(h) The department shall by rule establish the rates

and conditions for payments to reimburse reasonablynecessary costs directly incurred by third-party record-keepers in searching for, reproducing, or transportingbooks, papers, records, or other data required to beproduced by subpoena upon request of the department.The reimbursement shall be in addition to mileage andfees paid under paragraph (a).(i)1. Except as provided in subparagraph 2., an

action initiated in circuit court pursuant to this subsec-tion shall be filed in the circuit court in the county where:a. The taxpayer to whom the subpoena relates

resides or maintains his or her principal commercialdomicile in this state;b. The person subpoenaed resides or maintains

his or her principal commercial domicile in this state; orc. The person to whom the records pertain resides

or maintains his or her principal commercial domicile inthis state.2. Venue in an action initiated in circuit court

pursuant to this subsection by a person who is not aresident of this state or does not maintain a commercialdomicile in this state shall be in Leon County.3. Venue in an action initiated in circuit court

pursuant to paragraph (e) shall be in the SecondJudicial Circuit Court in and for Leon County.

History.—s. 14, ch. 26319, 1949; s. 9, ch. 29883, 1955; s. 24, ch. 57-1; s. 1, ch.57-109; s. 2, ch. 59-426; ss. 1, 2, 3, ch. 59-449; s. 6, ch. 61-276; s. 7, ch. 63-253; s.12, ch. 65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 1, ch. 65-2444; s. 11, ch. 67-180;ss. 11, 21, 35, ch. 69-106; s. 127, ch. 71-136; s. 2, ch. 73-240; s. 48, ch. 85-342; s.77, ch. 86-152; ss. 19, 58, 90, ch. 87-6; s. 58, ch. 87-101; s. 23, ch. 91-224; s. 11, ch.92-173; s. 13, ch. 92-315; s. 12, ch. 93-233; s. 1119, ch. 95-147; s. 10, ch. 97-99; s.5, ch. 2014-40.

212.15 Taxes declared state funds; penalties forfailure to remit taxes; due and delinquent dates;judicial review.—(1) The taxes imposed by this chapter shall, except

as provided in s. 212.06(5)(a)2.e., become state fundsat the moment of collection and shall for each month bedue to the department on the first day of the succeedingmonth and be delinquent on the 21st day of such month.All returns postmarked after the 20th day of such monthare delinquent.

(2) Any person who, with intent to unlawfully depriveor defraud the state of its moneys or the use or benefitthereof, fails to remit taxes collected under this chapteris guilty of theft of state funds, punishable as follows:(a) If the total amount of stolen revenue is less than

$300, the offense is a misdemeanor of the seconddegree, punishable as provided in s. 775.082 or s.775.083. Upon a second conviction, the offender isguilty of a misdemeanor of the first degree, punishableas provided in s. 775.082 or s. 775.083. Upon a third orsubsequent conviction, the offender is guilty of a felonyof the third degree, punishable as provided in s.775.082, s. 775.083, or s. 775.084.(b) If the total amount of stolen revenue is $300 or

more, but less than $20,000, the offense is a felony ofthe third degree, punishable as provided in s. 775.082,s. 775.083, or s. 775.084.(c) If the total amount of stolen revenue is $20,000

or more, but less than $100,000, the offense is a felonyof the second degree, punishable as provided in s.775.082, s. 775.083, or s. 775.084.(d) If the total amount of stolen revenue is $100,000

or more, the offense is a felony of the first degree,punishable as provided in s. 775.082, s. 775.083, or s.775.084.(3) Prosecution of a misdemeanor under this sec-

tion shall commence no later than 2 years from the dateof the offense. Prosecution of a felony under this sectionshall commence no later than 5 years from the date ofthe offense.(4) All taxes collected under this chapter shall be

remitted to the department. In addition to criminalsanctions, the department is empowered, and it shallbe its duty, when any tax becomes delinquent or isotherwise in jeopardy under this chapter, to issue awarrant for the full amount of the tax due or estimated tobe due, with the interest, penalties, and cost ofcollection, directed to all and singular the sheriffs ofthe state, and mail the warrant to the clerk of the circuitcourt of the county where any property of the taxpayer islocated. Upon receipt of the warrant, the clerk of thecircuit court shall record it, and thereupon the amount ofthe warrant shall become a lien on any real or personalproperty of the taxpayer in the same manner as arecorded judgment. The department may issue a taxexecution to enforce the collection of taxes imposed bythis chapter and deliver it to any sheriff. The sheriff shallthereupon proceed in the same manner as prescribedby law for executions and shall be entitled to the samefees for his or her services in executing the warrant to becollected. The department may also have a writ ofgarnishment to subject any indebtedness due to thedelinquent dealer by a third person in any goods,money, chattels, or effects of the delinquent dealer inthe hands, possession, or control of the third person inthe manner provided by law for the payment of the taxdue. Upon payment of the execution, warrant, judg-ment, or garnishment, the department shall satisfy thelien of record within 30 days. If there is jeopardy to therevenue and jeopardy is asserted in or with an assess-ment, the department shall proceed in the mannerspecified for jeopardy assessment in s. 213.732.

History.—s. 15, ch. 26319, 1949; s. 12, ch. 26871, 1951; s. 3, ch. 59-426; s. 7,ch. 61-276; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 12, ch. 67-180; s. 1,


2291

ch. 69-267; ss. 21, 35, ch. 69-106; s. 1, ch. 71-8; s. 42, ch. 71-355; s. 54, ch. 78-95;s. 5, ch. 79-359; s. 18, ch. 81-178; s. 118, ch. 81-259; s. 91, ch. 87-6; s. 59, ch.87-101; s. 9, ch. 87-402; s. 24, ch. 91-224; s. 14, ch. 92-315; s. 13, ch. 93-233; s.1120, ch. 95-147; s. 11, ch. 97-99.

212.151 Jurisdiction of suits for violation ofFlorida Revenue Act of 1949; collection of tax;service on retailers, dealers or vendors not quali-fied to do business in state.—(1) All suits brought hereafter by the department

against any retailer, dealer, or vendor for any violation ofthis chapter, and for the purpose of effecting collectionof any tax due from any dealer, including garnishmentproceedings regardless of the amount, shall be broughtthereon in the circuit courts of this state havingjurisdiction of the subject matter.(2) Every retailer, dealer or vendor not qualified to

do business in this state shall designate with thedepartment an agent for service within the state, forthe purpose of enforcing this chapter. If a retailer, dealeror vendor has not designated, or shall fail to designate,with the department an agent for service within thestate, then the Secretary of State shall be deemed theagent for service, or any agent or employee of theretailer, dealer or vendor within the state shall bedeemed agent for service.

History.—s. 10, ch. 29883, 1955; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch.65-420; s. 13, ch. 67-180; ss. 10, 21, 35, ch. 69-106.

212.16 Importation of goods; permits; seizurefor noncompliance; procedure; review.—(1) For the protection of the revenue of this state, to

prevent the illegal importation of tangible personalproperty which is subject to tax in this state, and tostrengthen and make more effective the manner andmethod of enforcing payment of the tax imposed by thischapter, the department is hereby authorized andempowered to put into operation a system of permitswhereby any person or dealer as defined in this chaptermay import tangible personal property by truck, auto-mobile, or other means of transportation other than acommon carrier, without having said truck, automobile,or other means of transportation, seized and subjectedto legal proceedings for its forfeiture. Such system ofpermits shall require the person or dealer who desires toimport tangible personal property into this state, whichproperty is subject to tax imposed by this chapter, toapply to the department or its designated agent for acertificate of registration and a permit stating the kind ofvehicle used, the name of the driver, the license numberof the vehicle, the kind or character of tangible personalproperty to be imported, the date, the name and addressof the consignee and such other information as thedepartment may deem necessary to prevent the illegaltransportation of tangible personal property into thisstate. Such certificate of registration and permit shall befree of cost to the applicant and forms for suchcertificate of registration and permit may be obtainedfrom the department or its designated agents.(2) The importation into this state of tangible

personal property which is subject to tax, by truck,automobile, or other means of transportation other thana common carrier without having first obtained acertificate of registration and permit as hereinabovedescribed (if the tax imposed by this chapter on the said

tangible personal property has not been paid), shall beconstrued as an attempt to evade payment of the saidtax and the same is hereby prohibited and the saidtruck, automobile, or other means of transportation,other than that of common carrier, and said taxableproperty may be seized by the department in order tosecure the same as evidence in a trial and the sameshall be subject to forfeiture and sale in the mannerprovided for in this chapter. No certificate of registrationor permit shall be required to transport personal effectsof a driver, owner, or passengers of any privateautomobile or carrier vehicle not engaged in carryinggoods for resale within the state. The department mayissue a certificate of registration and permit to a personwho is regularly or frequently importing into this statetangible personal property in trucks owned by him or herin connection with the person’s own business, requiringthat reports, copies of sales documents, and otherinformation may be filed at regular or frequent intervalswith the department after importation of tangible perso-nal property subject to the tax, and the department mayrequire as a condition for the issuance of such certificateof registration and permit that such person post a bondpayable to the department in an amount sufficient toguarantee payment of the tax on such goods as may beimported by such person, which amount the departmentshall set.(3) Subject to the above stated exception of private

vehicles, any truck, automobile, or other means oftransportation other than a common carrier which isused to import into this state tangible personal propertywhich is subject to tax under this chapter, together withthe contents thereof, is hereby declared to be contra-band and subject to confiscation unless a certificate ofregistration and permit as hereinabove described wasfirst obtained. The department may confiscate any suchtruck, automobile, or other means of transportationother than a common carrier together with its contentswhenever the same is found to be importing without thecertificate of registration and permit tangible personalproperty, the sale or use of which is taxable under thischapter. Such permit shall be posted in or on the vehicleor made immediately available for inspection. Thedepartment or its agent is authorized hereby to turnover to any sheriff or constable for safekeeping anyvehicle or property seized hereunder, and such sheriffor constable shall collect from the vehicle owner costsprovided by the general law for performing similarservice.(4) Upon seizure for confiscation, the department or

its representatives shall appraise the value of thevehicle and its said contents according to its bestjudgment and shall deliver to the person, if any foundin possession of such property, a receipt showing thefact of seizure, from whom seized, the place of seizure,a description of the vehicle and contents seized. A copyof said receipt shall be filed in the office of thedepartment and shall be open to public inspection.(5) The department, or any representative of the

department, shall within 30 days advertise the saidvehicle and its contents or other property so seized forsale to the highest bidder by one proper notice in anewspaper published in the county where the property


2292

is to be sold, if the county has such a newspaper, if thereis no newspaper in such county, then by notice on thecourthouse door, at least 30 days prior to the date ofsale and contain a description of the vehicle andproperty to be sold.(6) Any person claiming any property so seized as

contraband goods may, at any time before the sale, filewith the department, at Tallahassee, a claim in writingstating his or her interest in the article seized. Thedepartment shall determine the claim.(7) In the event the ruling of the department is

favorable to the claimant, the department shall deliver tothe claimant the vehicle or property so seized. If theruling of the department is adverse to the claimant, thedepartment shall proceed to sell such contraband goodsin accordance with the foregoing provisions of thischapter. The expense of storage and transportationshall be adjudged as part of the cost of the proceedingsin such manner as the department shall fix pending anyproceeding to recover a vehicle or other property seizedunder this chapter. The department may order deliverythereof to any claimant who shall execute with one ormore sureties, approved by the department, and deliverto the department, a bond in favor of the state for thepayment of a sum double the appraised value thereof asof the time of any hearing; and if the vehicle or otherproperty is not returned at the time of the hearing, thebond shall stand in lieu of, and be forfeited in the samemanner as, such vehicle or other property.(8) The confiscated vehicle or goods shall not be

sold pending any judicial review but shall be stored bythe department until the final disposition of said case.(9) Within the discretion of the department, the

claimant may be awarded possession of the confiscatedgoods pending any judicial review; however, the clai-mant shall be required to execute a bond payable to thestate in an amount double the value of the propertyseized, the sureties to be approved by the department.The condition of the bond shall be that the obligors shallpay to the state the full value of the vehicle or goodsseized unless upon certiorari the decision of thedepartment shall be reversed and the property awardedto the claimant.(10) If no claim is interposed, such vehicle or other

goods shall be forfeited without further proceedings andthe same sold as hereinabove provided. The aboveprocedure is the sole remedy of any claimant, and nocourt shall have jurisdiction to interfere therewith byreplevin, injunction, or supersedeas or in any othermanner.(11) Any funds derived from the sale of confiscated

vehicles or other goods shall be distributed or allocatedin the same manner as other funds derived from thetaxing statute.

History.—s. 16, ch. 26319, 1949; s. 8, ch. 61-276; s. 4, ch. 63-512; s. 7, ch.63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 54, ch. 78-95; s.1121, ch. 95-147.

212.17 Tax credits or refunds.—(1)(a) If purchases are returned to a dealer by the

purchaser or consumer after the tax imposed by thischapter has been collected from or charged to theaccount of the consumer or user, the dealer is entitled toreimbursement of the amount of tax collected or

charged by the dealer, in the manner prescribed bythe department.(b) A registered dealer that purchases property for

the dealer’s own use, pays tax on acquisition, and sellsthe property subsequent to acquisition without havingused the property is entitled to reimbursement, in themanner prescribed by the department, of the amount oftax paid on the property’s acquisition.(c) If the tax has not been remitted by a dealer to the

department, the dealer may deduct the same in sub-mitting his or her return upon receipt of a signedstatement by the dealer as to the gross amount ofsuch refunds during the period covered by the signedstatement, which may not be longer than 90 days. Thedepartment shall issue to the dealer an official creditmemorandum equal to the net amount remitted by thedealer for such tax collected or paid. Such memoran-dum shall be accepted by the department at full facevalue from the dealer to whom it is issued upon theremittance of subsequent taxes accrued under thischapter. If a dealer has retired from business and filed afinal return, a refund of tax may be made if it can beestablished to the satisfaction of the department that thetax was not due.(2) A dealer who has paid the tax imposed by this

chapter on tangible personal property sold under aretained title, conditional sale, or similar contract, orunder a contract in which the dealer retains a securityinterest in the property pursuant to chapter 679, maytake credit or obtain a refund for the tax paid by thedealer on the unpaid balance due him or her when he orshe repossesses the property, with or without judicialprocess, within 12 months after the month in which theproperty was repossessed. If such repossessed prop-erty is resold, the sale is subject in all respects to the taximposed by this chapter.(3) Except as provided in subsection (4), a dealer

who has paid the tax imposed by this chapter ontangible personal property or services may take a creditor obtain a refund for any tax paid by the dealer on theunpaid balance due on worthless accounts within 12months after the month in which the bad debt has beencharged off for federal income tax purposes. If anyaccounts so charged off for which a credit or refund hasbeen obtained are subsequently, in whole or in part,paid to the dealer, the amount so paid shall be includedin the first return filed after such collection and the taxpaid accordingly.(4) With respect to the payment of taxes on

purchases made through a private-label credit cardprogram:(a) If consumer accounts or receivables are found to

be worthless or uncollectible, the dealer may claim acredit for, or obtain a refund of, the tax remitted by thedealer on the unpaid balance due if:1. The accounts or receivables have been charged

off as bad debt on the lender’s books and records on orafter January 1, 2014;2. A credit was not previously claimed and a refund

was not previously allowed on any portion of theaccounts or receivables; and


2293

3. The credit or refund is claimed within 12 monthsafter the month in which the bad debt has been chargedoff by the lender for federal income tax purposes.(b) If the dealer or the lender subsequently collects,

in whole or in part, the accounts or receivables for whicha credit or refund has been granted under paragraph(a), the dealer shall include the taxable percentage ofthe amount collected in the first return filed after thecollection and pay the tax on the portion of that amountfor which a credit or refund was granted.(c) The credit or refund allowed includes all credit

sale transaction amounts that are outstanding in thespecific private-label credit card account or receivableat the time the account or receivable is charged off,regardless of the date on which the credit sale transac-tion actually occurred.(d) A dealer must use one of the following methods

to determine the amount of the credit or refund:1. An apportionment method to substantiate the

amount of tax imposed under this chapter which isincluded in the bad debt to which the credit or refundapplies. The method must use the dealer’s Florida andnon-Florida sales, the dealer’s taxable and nontaxablesales, and the amount of tax the dealer remitted to thisstate; or2. A specified percentage of the accounts or

receivables giving rise to the credit or refund, which isderived from a sampling of the dealer’s or lender’srecords in accordance with a methodology agreed uponby the department and the dealer.(e) For purposes of computing the credit or refund,

payments on the accounts or receivables shall beallocated based on the terms and conditions of thecontract between the dealer or lender and the con-sumer.(f) The credit or refund for tax on bad debt may be

claimed on any return filed by an entity related by adirect or indirect common ownership of 50 percent ormore.(g) The amount of the credit or refund that a dealer

is eligible to recover under this subsection is limited to64.4 percent of the tax paid to the department which isattributable to bad debt.(h) As used in this subsection, the term:1. “Dealer’s affiliates” means an entity affiliated

with the dealer under 26 U.S.C. s. 1504 or an entity thatwould be an affiliate under that section if the entity werea corporation.2. “Lender” means a person who owns or has

owned a private-label credit card account or an interestin a private-label credit card receivable that:a. The person purchased directly from a dealer

who remitted the tax imposed under this chapter or fromthe dealer’s affiliates, or that was transferred from a thirdparty;b. The person originated pursuant to that person’s

contract with a dealer who remitted the tax imposedunder this chapter or with the dealer’s affiliates; orc. Is affiliated in the manner described under 26

U.S.C. s. 1504, regardless of whether the differententities are corporations, with a person described insub-subparagraph a. or sub-subparagraph b. or with anassignee or other transferee of such person.

3. “Private-label credit card” means a charge cardor credit card that carries, refers to, or is branded withthe name or logo of a dealer and can be used forpurchases from the dealer whose name or logo appearson the card or for purchases from the dealer’s affiliatesor franchises.(5) If admissions, license fees, rental payments, or

payments for services are made and returned to payorsafter the taxes have been paid, the department shallreturn or credit the taxpayer for taxes paid on themoneys returned in the same manner as provided forreturns or credits of taxes if purchases or tangiblepersonal property are returnable to a dealer.(6) The department shall:(a) Design, prepare, print and furnish to all dealers,

except dealers filing through electronic data inter-change, or make available or prescribe to the dealers,all necessary forms for filing returns and instructions toensure a full collection from dealers and an accountingfor the taxes due. The failure of a dealer to secure suchforms does not relieve the dealer from the payment ofthe tax at the time and in the manner provided.(b) Prescribe the format and instructions necessary

for filing returns in a manner that is initiated through anelectronic data interchange to ensure a full collectionfrom dealers and an accounting for the taxes due. Thefailure of a dealer to use such format does not relievethe dealer from the payment of the tax at the time and inthe manner provided.(7) The department and its assistants are author-

ized and empowered to administer the oath for thepurpose of enforcing and administering this chapter.(8) The department may adopt rules to administer

and enforce this section.History.—s. 17, ch. 26319, 1949; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch.

65-420; s. 14, ch. 67-180; s. 1, ch. 67-518; ss. 21, 35, ch. 69-106; s. 1, ch. 78-23; s.4, ch. 78-59; s. 78, ch. 86-152; s. 20, ch. 87-6; s. 1122, ch. 95-147; s. 5, ch. 98-142;s. 20, ch. 98-200; s. 14, ch. 98-342; s. 13, ch. 2014-38.

212.18 Administration of law; registration ofdealers; rules.—(1) The cost of preparing and distributing the

reports, forms, and paraphernalia for the collection ofsaid tax and the inspection and enforcement dutiesrequired herein shall be borne by the revenue producedby this chapter, provisions for which are hereinaftermade.(2) The department shall administer and enforce the

assessment and collection of the taxes, interest, andpenalties imposed by this chapter. It has authority toadopt rules pursuant to ss. 120.536(1) and 120.54 toenforce the provisions of this chapter in order that thereshall not be collected on the average more than the ratelevied herein. The department is authorized to and itshall provide by rule a method for accomplishing thisend. It shall prepare instructions to all persons requiredby this chapter to collect and remit the tax to guide suchpersons in the proper collection and remission of suchtax and to instruct such persons in the practices thatmay be necessary for the purpose of enforcement of thischapter and the collection of the tax imposed hereby.The use of tokens in the collection of this tax is herebyexpressly forbidden and prohibited.


2294

(3)(a) A person desiring to engage in or conductbusiness in this state as a dealer, or to lease, rent, or letor grant licenses in living quarters or sleeping orhousekeeping accommodations in hotels, apartmenthouses, roominghouses, or tourist or trailer camps thatare subject to tax under s. 212.03, or to lease, rent, or letor grant licenses in real property, and a person who sellsor receives anything of value by way of admissions,must file with the department an application for acertificate of registration for each place of business.The application must include the names of the personswho have interests in such business and their resi-dences, the address of the business, and other datareasonably required by the department. However, own-ers and operators of vending machines or newspaperrack machines are required to obtain only one certificateof registration for each county in which such machinesare located. The department, by rule, may authorize adealer that uses independent sellers to sell its merchan-dise to remit tax on the retail sales price charged to theultimate consumer in lieu of having the independentseller register as a dealer and remit the tax. Thedepartment may appoint the county tax collector asthe department’s agent to accept applications forregistrations. The application must be submitted tothe department before the person, firm, copartnership,or corporation may engage in such business, and itmust be accompanied by a registration fee of $5.However, a registration fee is not required to accom-pany an application to engage in or conduct business tomake mail order sales. The department may waive theregistration fee for applications submitted through thedepartment’s Internet registration process.(b) The department, upon receipt of such applica-

tion, shall grant to the applicant a separate certificate ofregistration for each place of business, which may becanceled by the department or its designated assistantsfor any failure by the certificateholder to comply with thischapter. The certificate is not assignable and is validonly for the person, firm, copartnership, or corporationto which it is issued. The certificate must be placed in aconspicuous place in the business or businesses forwhich it is issued and must be displayed at all times.Except as provided in this subsection, a person may notengage in business as a dealer or in leasing, renting, orletting of or granting licenses in living quarters orsleeping or housekeeping accommodations in hotels,apartment houses, roominghouses, tourist or trailercamps, or real property, or sell or receive anything ofvalue by way of admissions, without a valid certificate. Aperson may not receive a license from any authoritywithin the state to engage in any such business withouta valid certificate. A person may not engage in thebusiness of selling or leasing tangible personal propertyor services as a dealer; engage in leasing, renting, orletting of or granting licenses in living quarters orsleeping or housekeeping accommodations in hotels,apartment houses, roominghouses, or tourist or trailercamps that are taxable under this chapter, or realproperty; or engage in the business of selling orreceiving anything of value by way of admissionswithout a valid certificate.

(c)1. A person who engages in acts requiring acertificate of registration under this subsection and whofails or refuses to register commits a misdemeanor ofthe first degree, punishable as provided in s. 775.082 ors. 775.083. Such acts are subject to injunctive proceed-ings as provided by law. A person who engages in actsrequiring a certificate of registration and who fails orrefuses to register is also subject to a $100 initialregistration fee in lieu of the $5 registration fee requiredby paragraph (a). However, the department may waivethe increase in the registration fee if it finds that thefailure to register was due to reasonable cause and notto willful negligence, willful neglect, or fraud.2.a. A person who willfully fails to register after the

department provides notice of the duty to register as adealer commits a felony of the third degree, punishableas provided in s. 775.082, s. 775.083, or s. 775.084.b. The department shall provide written notice of

the duty to register to the person by personal service orby sending notice by registered mail to the person’s lastknown address. The department may provide writtennotice by both methods described in this sub-subpar-agraph.(d) In addition to the certificate of registration, the

department shall provide to each newly registereddealer an initial resale certificate that will be valid forthe remainder of the period of issuance. The depart-ment shall provide each active dealer with an annualresale certificate. For purposes of this section, the term“active dealer” means a person who is currentlyregistered with the department and who is required tofile at least once during each applicable reportingperiod.(e) The department may revoke a dealer’s certifi-

cate of registration if the dealer fails to comply with thischapter. Before revocation of a dealer’s certificate ofregistration, the department must schedule an informalconference at which the dealer may present evidenceregarding the department’s intended revocation or enterinto a compliance agreement with the department. Thedepartment must notify the dealer of its intended actionand the time, place, and date of the scheduled informalconference by written notification sent by United Statesmail to the dealer’s last known address of recordfurnished by the dealer on a form prescribed by thedepartment. The dealer is required to attend theinformal conference and present evidence refuting thedepartment’s intended revocation or enter into a com-pliance agreement with the department which resolvesthe dealer’s failure to comply with this chapter. Thedepartment shall issue an administrative complaintunder s. 120.60 if the dealer fails to attend thedepartment’s informal conference, fails to enter into acompliance agreement with the department resolvingthe dealer’s noncompliance with this chapter, or fails tocomply with the executed compliance agreement.(f) As used in this paragraph, the term “exhibitor”

means a person who enters into an agreement author-izing the display of tangible personal property orservices at a convention or a trade show. The followingprovisions apply to the registration of exhibitors asdealers under this chapter:


2295

1. An exhibitor whose agreement prohibits the saleof tangible personal property or services subject to thetax imposed in this chapter is not required to register asa dealer.2. An exhibitor whose agreement provides for the

sale at wholesale only of tangible personal property orservices subject to the tax imposed by this chapter mustobtain a resale certificate from the purchasing dealer butis not required to register as a dealer.3. An exhibitor whose agreement authorizes the

retail sale of tangible personal property or servicessubject to the tax imposed by this chapter must registeras a dealer and collect the tax on such sales.4. An exhibitor who makes a mail order sale

pursuant to s. 212.0596 must register as a dealer.

A person who conducts a convention or a trade showmust make his or her exhibitor’s agreements availableto the department for inspection and copying.(4) The department is hereby given the authority to

purchase such supplies and equipment as may benecessary and incur any other necessary expenses asare proper for the enforcement and administration ofthis chapter.

History.—s. 18, ch. 26319, 1949; s. 9, ch. 61-276; s. 7, ch. 63-253; s. 13, ch.65-329; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 15, ch. 67-180; ss. 21, 35, ch. 69-106; s.128, ch. 71-136; s. 5, ch. 78-59; s. 54, ch. 78-95; s. 2, ch. 82-75; s. 74, ch. 83-217; s.79, ch. 86-152; ss. 21, 92, ch. 87-6; s. 60, ch. 87-101; s. 10, ch. 87-402; s. 76, ch.88-130; s. 43, ch. 89-356; s. 33, ch. 90-203; s. 241, ch. 91-224; s. 20, ch. 92-320; s.9, ch. 94-314; s. 12, ch. 94-353; s. 1501, ch. 95-147; s. 1, ch. 96-299; s. 27, ch.97-99; s. 7, ch. 98-140; s. 6, ch. 98-142; s. 21, ch. 98-200; s. 19, ch. 99-208; s. 4, ch.99-239; s. 1, ch. 2000-206; s. 29, ch. 2002-218; s. 6, ch. 2014-40.

212.183 Rules for self-accrual of sales tax.—TheDepartment of Revenue is authorized to provide by rulefor self-accrual of the sales tax under one or more of thefollowing circumstances:(1) Where authorized by law for holders of direct

pay permits.(2) Where tangible personal property is subject to

tax on a prorated basis, and the proration factor is basedupon characteristics of the purchaser.(3) Where the taxable status of types of tangible

personal property will be known only upon use.(4) For commercial rentals where the purchaser

rents from a number of independent property ownerswho, apart from rentals to the purchaser in question,would otherwise not be obligated to register as dealers.(5) Where the purchaser makes purchases in ex-

cess of $10 million per year of tangible personalproperty in any county.(6) When the purchaser makes purchases of pro-

motional materials as defined in s. 212.06(11) and at thetime of purchase, the purchaser does not know whetherthe materials will be exported outside this state.(7) For commercial rentals where the purchaser,

who is required to remit sales tax electronically asprovided under s. 213.755, rents from a number ofindependent property owners.

History.—s. 32, ch. 87-6; s. 19, ch. 87-101; s. 36, ch. 87-548; s. 3, ch. 92-168; s.14, ch. 93-233; s. 32, ch. 96-397.

212.1831 Credit for contributions to eligiblenonprofit scholarship-funding organizations.—There is allowed a credit of 100 percent of an eligiblecontribution made to an eligible nonprofit scholarship-

funding organization under s. 1002.395 against any taximposed by the state and due under this chapter from adirect pay permit holder as a result of the direct paypermit held pursuant to s. 212.183. For purposes of thedistributions of tax revenue under s. 212.20, thedepartment shall disregard any tax credits allowedunder this section to ensure that any reduction in taxrevenue received that is attributable to the tax creditsresults only in a reduction in distributions to the GeneralRevenue Fund. The provisions of s. 1002.395 apply tothe credit authorized by this section.

History.—s. 3, ch. 2010-24.

212.184 Rule of construction; disclosure ofprivileged information.—Nothing contained in thisact shall be construed to require disclosure of privilegedinformation, the confidentiality of which is protectedunder the Florida Evidence Code.

History.—s. 38, ch. 87-6; s. 23, ch. 87-101.

212.185 Sales tax hotline.—Effective July 1, 1987,the Department of Revenue is directed to provide for asales tax hotline to be operated by the department toprovide information to citizens of the state who havequestions with respect to the sales tax.

History.—s. 109, ch. 87-6.

212.186 Registration number and resale certifi-cate verification; toll-free number; information sys-tem; dealer education.—(1) Effective January 1, 2000, the Department of

Revenue shall establish a toll-free number for verifica-tion of valid registration numbers and resale certificates.1The system must be sufficient to guarantee a low busyrate and must respond to keypad inquiries, and datamust be updated daily.(2) Effective January 1, 2000, the Department of

Revenue shall establish a system for receiving informa-tion from dealers regarding certificate numbers of thoseseeking to make purchases for resale. The departmentmust provide such dealers with verification of thosenumbers which are canceled or invalid. This informationmust be provided by the department free of charge.(3) Effective July 1, 1999, the Department of

Revenue shall expand its dealer education programregarding the proper use of resale certificates. Theexpansion shall include, but need not be limited to,revision of the registration application for clarity, devel-opment of industry-specific brochures, development ofa media campaign to heighten awareness of resalefraud and its consequences, outreach to business andprofessional organizations, and creation of seminarsand continuing education programs for taxpayers andlicensed professionals.

History.—ss. 21, 22, 23, ch. 99-208; ss. 11, 12, 13, ch. 99-239.1Note.—As enacted by s. 21, ch. 99-208. As enacted by s. 11, ch. 99-239, the

sentence reads: “The system must be adequate to guarantee a low busy rate, mustrespond to keypad inquiries, and must provide data that is updated daily.”

212.19 All state agencies to cooperate in admin-istration of law.—The department is further empow-ered to call on any state agency, department, bureau orboard for any and all information which may, in itsjudgment, be of assistance in administering or preparingfor the administration of this chapter, and such state


2296

agency, department, bureau or board is hereby author-ized, directed and required to furnish such information.

History.—s. 19, ch. 26319, 1949; s. 12, ch. 57-1; s. 7, ch. 63-253; s. 5, ch.65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106.

212.20 Funds collected, disposition; additionalpowers of department; operational expense; refundof taxes adjudicated unconstitutionally collected.(1) The department shall pay over to the Chief

Financial Officer of the state all funds received andcollected by it under the provisions of this chapter, to becredited to the account of the General Revenue Fund ofthe state.(2) The department is authorized to employ all

necessary assistants to administer this chapter properlyand is also authorized to purchase all necessarysupplies and equipment which may be required forthis purpose.(3) The estimated amount of money needed for the

administration of this chapter shall be included by thedepartment in its annual legislative budget request forthe operation of its office.(4) When there has been a final adjudication that

any tax pursuant to s. 212.0596 was levied, collected, orboth, contrary to the Constitution of the United States orthe State Constitution, the department shall, in accor-dance with rules, determine, based upon claims forrefund and other evidence and information, who paidsuch tax or taxes, and refund to each such person theamount of tax paid. For purposes of this subsection, a“final adjudication” is a decision of a court of competentjurisdiction from which no appeal can be taken or fromwhich the official or officials of this state with authority tomake such decisions has or have decided not to appeal.(5) For the purposes of this section:(a) “Proceeds” means all tax or fee revenue col-

lected or received by the department, including interestand penalties.(b) “Reallocate” means reduction of the accounts of

initial deposit and redeposit into the indicated account.(6) Distribution of all proceeds under this chapter

and ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is asfollows:(a) Proceeds from the convention development

taxes authorized under s. 212.0305 shall be reallocatedto the Convention Development Tax Clearing TrustFund.(b) Proceeds from discretionary sales surtaxes

imposed pursuant to ss. 212.054 and 212.055 shallbe reallocated to the Discretionary Sales Surtax Clear-ing Trust Fund.

1(c)1. Proceeds from the fees imposed under ss.212.05(1)(h)3. and 212.18(3) shall remain with theGeneral Revenue Fund.2. The portion of the proceeds which constitutes

gross receipts tax imposed pursuant to s. 203.01(1)(a)3.shall be deposited as provided by law and in accordancewith s. 9, Art. XII of the State Constitution.

2(d) The proceeds of all other taxes and feesimposed pursuant to this chapter or remitted pursuantto s. 202.18(1)(b) and (2)(b) shall be distributed asfollows:1. In any fiscal year, the greater of $500 million,

minus an amount equal to 4.6 percent of the proceeds of

the taxes collected pursuant to chapter 201, or 5.2percent of all other taxes and fees imposed pursuant tothis chapter or remitted pursuant to s. 202.18(1)(b) and(2)(b) shall be deposited in monthly installments into theGeneral Revenue Fund.2. After the distribution under subparagraph 1.,

8.8854 percent of the amount remitted by a sales taxdealer located within a participating county pursuant tos. 218.61 shall be transferred into the Local Govern-ment Half-cent Sales Tax Clearing Trust Fund. Begin-ning July 1, 2003, the amount to be transferred shall bereduced by 0.1 percent, and the department shalldistribute this amount to the Public Employees Rela-tions Commission Trust Fund less $5,000 each month,which shall be added to the amount calculated insubparagraph 3. and distributed accordingly.3. After the distribution under subparagraphs 1.

and 2., 0.0956 percent shall be transferred to the LocalGovernment Half-cent Sales Tax Clearing Trust Fundand distributed pursuant to s. 218.65.4. After the distributions under subparagraphs 1.,

2., and 3., 2.0603 percent of the available proceedsshall be transferred monthly to the Revenue SharingTrust Fund for Counties pursuant to s. 218.215.5. After the distributions under subparagraphs 1.,

2., and 3., 1.3517 percent of the available proceedsshall be transferred monthly to the Revenue SharingTrust Fund for Municipalities pursuant to s. 218.215. Ifthe total revenue to be distributed pursuant to thissubparagraph is at least as great as the amount duefrom the Revenue Sharing Trust Fund for Municipalitiesand the former Municipal Financial Assistance TrustFund in state fiscal year 1999-2000, no municipalityshall receive less than the amount due from theRevenue Sharing Trust Fund for Municipalities andthe former Municipal Financial Assistance Trust Fund instate fiscal year 1999-2000. If the total proceeds to bedistributed are less than the amount received incombination from the Revenue Sharing Trust Fund forMunicipalities and the former Municipal Financial As-sistance Trust Fund in state fiscal year 1999-2000, eachmunicipality shall receive an amount proportionate tothe amount it was due in state fiscal year 1999-2000.6. Of the remaining proceeds:a. In each fiscal year, the sum of $29,915,500 shall

be divided into as many equal parts as there arecounties in the state, and one part shall be distributedto each county. The distribution among the severalcounties must begin each fiscal year on or beforeJanuary 5th and continue monthly for a total of 4months. If a local or special law required that anymoneys accruing to a county in fiscal year 1999-2000under the then-existing provisions of s. 550.135 be paiddirectly to the district school board, special district, or amunicipal government, such payment must continueuntil the local or special law is amended or repealed.The state covenants with holders of bonds or otherinstruments of indebtedness issued by local govern-ments, special districts, or district school boards beforeJuly 1, 2000, that it is not the intent of this subparagraphto adversely affect the rights of those holders or relievelocal governments, special districts, or district schoolboards of the duty to meet their obligations as a result of


2297

previous pledges or assignments or trusts entered intowhich obligated funds received from the distribution tocounty governments under then-existing s. 550.135.This distribution specifically is in lieu of funds distributedunder s. 550.135 before July 1, 2000.b. The department shall distribute $166,667

monthly to each applicant certified as a facility for anew or retained professional sports franchise pursuantto s. 288.1162. Up to $41,667 shall be distributedmonthly by the department to each certified applicant asdefined in s. 288.11621 for a facility for a spring trainingfranchise. However, not more than $416,670 may bedistributed monthly in the aggregate to all certifiedapplicants for facilities for spring training franchises.Distributions begin 60 days after such certification andcontinue for not more than 30 years, except asotherwise provided in s. 288.11621. A certified applicantidentified in this sub-subparagraph may not receivemore in distributions than expended by the applicant forthe public purposes provided in s. 288.1162(5) or s.288.11621(3).c. Beginning 30 days after notice by the Depart-

ment of Economic Opportunity to the Department ofRevenue that an applicant has been certified as theprofessional golf hall of fame pursuant to s. 288.1168and is open to the public, $166,667 shall be distributedmonthly, for up to 300 months, to the applicant.d. Beginning 30 days after notice by the Depart-

ment of Economic Opportunity to the Department ofRevenue that the applicant has been certified as theInternational Game Fish Association World Centerfacility pursuant to s. 288.1169, and the facility isopen to the public, $83,333 shall be distributed monthly,for up to 168months, to the applicant. This distribution issubject to reduction pursuant to s. 288.1169. A lumpsum payment of $999,996 shall be made after certifica-tion and before July 1, 2000.e. The department shall distribute up to $83,333

monthly to each certified applicant as defined in s.288.11631 for a facility used by a single spring trainingfranchise, or up to $166,667 monthly to each certifiedapplicant as defined in s. 288.11631 for a facility used bymore than one spring training franchise. Monthly dis-tributions begin 60 days after such certification or July 1,2016, whichever is later, and continue for not more than20 years to each certified applicant as defined in s.288.11631 for a facility used by a single spring trainingfranchise or not more than 25 years to each certifiedapplicant as defined in s. 288.11631 for a facility used bymore than one spring training franchise. A certifiedapplicant identified in this sub-subparagraph may notreceive more in distributions than expended by theapplicant for the public purposes provided in s.288.11631(3).f. Beginning 45 days after notice by the Depart-

ment of Economic Opportunity to the Department ofRevenue that an applicant has been approved by theLegislature and certified by the Department of Econom-ic Opportunity under s. 288.11625 or upon a datespecified by the Department of Economic Opportunityas provided under s. 288.11625(6)(d), the departmentshall distribute each month an amount equal to one-twelfth of the annual distribution amount certified by the

Department of Economic Opportunity for the applicant.The department may not distribute more than $7 millionin the 2014-2015 fiscal year or more than $13 millionannually thereafter under this sub-subparagraph.7. All other proceeds must remain in the General

Revenue Fund.History.—s. 20, ch. 26319, 1949; s. 7, ch. 29615, 1955; ss. 13, 24, ch. 57-1; s. 4,

ch. 57-398; s. 13, ch. 59-1; s. 1, ch. 59-336; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2,ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 73-305; s. 5, ch. 87-402; s. 39, ch.89-356; s. 2, ch. 90-203; s. 4, ch. 91-79; s. 33, ch. 91-112; s. 1, ch. 91-274; s. 18, ch.92-319; s. 1, ch. 93-233; s. 1, ch. 94-245; s. 18, ch. 94-314; s. 36, ch. 94-338; s. 1,ch. 95-304; s. 13, ch. 95-372; s. 19, ch. 96-320; ss. 23, 33, ch. 96-397; s. 1, ch.96-415; s. 28, ch. 97-99; s. 32, ch. 97-153; ss. 20, 38, ch. 98-46; s. 80, ch. 99-2; ss.22, 53, ch. 99-228; ss. 56, 66, ch. 2000-171; s. 9, ch. 2000-173; s. 1, ch. 2000-186;s. 2, ch. 2000-206; s. 17, ch. 2000-210; ss. 35, 58, ch. 2000-260; s. 4, ch. 2000-310;s. 3, ch. 2000-354; s. 29, ch. 2000-355; ss. 29, 38, ch. 2001-140; s. 10, ch. 2002-48;s. 1, ch. 2002-291; s. 188, ch. 2003-261; s. 92, ch. 2003-402; s. 1, ch. 2003-404; s.18, ch. 2004-234; s. 1, ch. 2006-262; s. 2, ch. 2009-68; s. 2, ch. 2010-140; s. 33, ch.2010-147; s. 79, ch. 2011-142; s. 6, ch. 2013-42; s. 11, ch. 2014-38; s. 7, ch.2014-40; s. 1, ch. 2014-167.

1Note.—Section 12, ch. 2014-38, provides that “[t]he Department of Revenuemay, and all conditions are deemed met to, adopt emergency rules pursuant to ss.120.536(1) and 120.54, Florida Statutes, for the purpose of implementing theamendments to ss. 203.01, 212.05, 212.12, and 212.20, Florida Statutes, relating tochanges to the taxation of electrical power or energy, made by this act. This sectionexpires July 1, 2017.”

2Note.—A. Section 7, ch. 2014-167, provides that:“(1) The executive director of the Department of Economic Opportunity is

authorized, and all conditions are deemed met, to adopt emergency rules pursuantto ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementingthis act.

“(2) Notwithstanding any provision of law, such emergency rules shall remainin effect for 6 months after the date adopted and may be renewed during thependency of procedures to adopt permanent rules addressing the subject of theemergency rules.

“(3) This section expires July 1, 2015.”B. Section 12, ch. 2014-38, provides that “[t]he Department of Revenue may,

and all conditions are deemed met to, adopt emergency rules pursuant to ss.120.536(1) and 120.54, Florida Statutes, for the purpose of implementing theamendments to ss. 203.01, 212.05, 212.12, and 212.20, Florida Statutes, relating tochanges to the taxation of electrical power or energy, made by this act. This sectionexpires July 1, 2017.”

212.202 Renaming and continuation of certainfunds.—The Local Government Infrastructure TaxTrust Fund is hereby retitled the Discretionary SalesSurtax Clearing Trust Fund. The Mail Order Sales TaxClearing Trust Fund is retitled the CommunicationsServices Tax Clearing Trust Fund. Notwithstanding therepeal of s. 212.237 by s. 45, chapter 89-356, the SolidWaste Management Trust Fund shall continue to exist.

History.—s. 40, ch. 89-356; s. 33, ch. 2001-140.

212.21 Declaration of legislative intent.—(1) If any section, subsection, sentence, clause,

phrase or word of this chapter is for any reason held ordeclared to be unconstitutional, invalid, inoperative,ineffective, inapplicable, or void, such invalidity orunconstitutionality shall not be construed to affect theportions of this chapter not so held to be unconstitu-tional, void, invalid, or ineffective, or affect the applica-tion of this chapter to other circumstances not so held tobe invalid, it being hereby declared to be the expresslegislative intent that any such unconstitutional, illegal,invalid, ineffective, inapplicable, or void portion orportions of this chapter did not induce its passage,and that without the inclusion of any such unconstitu-tional, illegal, invalid, ineffective, or void portions of thischapter, the Legislature would have enacted the validand 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 inthis chapter, except as to such sale, admission, use,


2298

storage, consumption, or rental as shall be specificallyexempted therefrom by this chapter subject to theconditions appertaining to such exemption. It is furtherdeclared to be the specific legislative intent that shouldany exemption or attempted exemption from the tax orthe operation or imposition of the tax or taxes bedeclared to be invalid, ineffective, inapplicable, uncon-stitutional, or void for any reason, such declaration shallnot affect the tax or taxes imposed herein, but such sale,admission, use, storage, consumption, or rental, or anyof them exempted or attempted to be exempted fromthe tax or taxes or the operation or the imposition of thetax or taxes, shall be subject to the tax or taxes and theoperation and imposition thereof to the same extent as ifsuch exemption or attempted exemption had neverbeen included herein.(3) It is further declared to be the specific legislative

intent to exempt from the tax or taxes or from theoperation or the imposition thereof only such sales,admissions, uses, storages, consumption, or rentals inrelation to or in respect of the things set forth by thischapter as exempted from the tax to the extent that suchexemptions are in accordance with the provisions of theconstitutions of the state and of the United States. It isfurther declared to be the specific legislative intent to taxeach and every taxable privilegemade subject to the taxor taxes, except such sales, admissions, uses,storages, consumptions, or rentals as are specificallyexempted therefrom by this chapter to the extent thatsuch exemptions are in accordance with the provisionsof 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 taxesimposed by this chapter is for any reason declared to beunconstitutional, ineffective, inapplicable, or void, thatthen and in such event each and every such sale,admission, use, storage, consumption, or rental shall besubject to the tax or taxes imposed by this chapter asfully and to the same extent as if such exemption orattempted exemption had never been included herein, itbeing declared to be the specific legislative intent thatno unconstitutional, invalid, ineffective, inapplicable, orvoid exemption or attempted exemption or exemptionsor attempted exemptions induced the passage of thischapter, it being further declared to be the specificlegislative intent that without the inclusion herein of anysuch unconstitutional, invalid, ineffective, inapplicable,or void exemption or attempted exemption, exemptionsor attempted exemptions, the valid portions of thischapter would have been enacted.(5) It is the legislative intent that the repeal of any

provision heretofore exempting in whole or part any itemor transaction from the tax imposed by this chapter shallresult in the full imposition of the applicable tax to anysuch 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.

212.211 Savings provision.—Nothing herein con-tained shall be construed as repealing any general orspecial act authorizing a municipality to levy a specialtax upon admission tickets which said tax is now beinglevied by such municipality.

History.—s. 23, ch. 26319, 1949.Note.—Former s. 212.22.


2299

ch. 212 tax on sales, use, and other transactions · pdf filetax on sales, use, and other...

Documents