Florida Florida Statutes
Sections 3001–3300
- § 199.155Valuation
- § 199.202Administration of law; rules
- § 199.212All state agencies to cooperate in administration of law
- § 199.218Books and records
- § 199.262Tax liens and garnishment
- § 199.272Suits for violation of this chapter; jurisdiction and service
- § 199.292Disposition of intangible personal property taxes
- § 200.065Method of fixing millage
- § 200.066Newly created tax units
- § 200.068Certification of compliance with this chapter
- § 200.071Limitation of millage; counties
- § 200.081Millage limitation; municipalities
- § 200.101Referendum for millage in excess of limits
- § 200.141Millage following consolidation of city and county functions
- § 200.171Mandamus to levy tax; limitations
- § 200.181Bond payments; tax levies; restrictions
- § 201.01Documents taxable, generally
- § 201.02Tax on deeds and other instruments relating to real property or interests in real property
- § 201.0201Interpretation of s. 201.02
- § 201.0205Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317
- § 201.031Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements
- § 201.08Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception
- § 201.09Renewal of existing promissory notes and mortgages; exemption
- § 201.091Correction of prior error
- § 201.10Certificates of deposit issued by banks exempt
- § 201.11Administration of law by Department of Revenue
- § 201.12Duties of clerks of the circuit court
- § 201.13Department of Revenue to furnish stamps for tax for specified period
- § 201.14Cancellation of stamps when used
- § 201.15Distribution of taxes collected
- § 201.16Other laws made applicable to chapter
- § 201.18Penalties for illegal use of stamps
- § 201.20Penalties for illegally avoiding tax on notes
- § 201.21Notes and other written obligations exempt under certain conditions
- § 201.22Financing statements under chapter 679 of the Uniform Commercial Code
- § 201.24Obligations of municipalities, political subdivisions, and agencies of the state
- § 201.25Tax exemptions for certain loans
- § 202.10Short title
- § 202.11Definitions
- § 202.12001Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
- § 202.13Intent
- § 202.14Credit against tax imposed
- § 202.151Use tax imposed on certain purchasers of communications services
- § 202.16Payment
- § 202.17Registration
- § 202.175Toll-free telephone number for verification of dealer registration numbers and resale certificates
- § 202.177Verification system for certificate numbers of purchasers seeking to purchase for resale
- § 202.18Allocation and disposition of tax proceeds
- § 202.193Local Communications Services Tax Clearing Trust Fund
- § 202.21Effective dates; procedures for informing dealers of communications services of tax levies and rate changes
- § 202.23Procedure on purchaser's request for refund or credit of communications services taxes
- § 202.231Provision of information to local taxing jurisdictions
- § 202.24Limitations on local taxes and fees imposed on dealers of communications services
- § 202.25Jurisdiction; dealers not qualified to do business in this state
- § 202.27Return filing; rules for self-accrual
- § 202.29
- § 202.30Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange
- § 202.32State and local agencies to cooperate in administration of law
- § 202.33Taxes declared to be government funds; penalties for failure to remit taxes; warrants
- § 202.34Records required to be kept; power to inspect; audit procedure
- § 202.35Powers of department in dealing with delinquents; tax to be separately stated
- § 202.381Transition from previous taxes
- § 202.41Security for bonded indebtedness pledged under previous law
- § 203.001Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
- § 203.01Tax on gross receipts for utility and communications services
- § 203.0111Application of tax increase
- § 203.02Powers of Department of Revenue
- § 203.03Penalties
- § 203.04Construction of laws granting exemptions or exceptions
- § 203.06Interest on delinquent payments
- § 203.07Settlement or compromise of penalties and interest
- § 205.013Short title
- § 205.023Requirement to report status of fictitious name registration
- § 205.0315Ordinance adoption after October 1, 1995
- § 205.042Levy; municipalities
- § 205.044Municipal business tax measured by gross receipts may continue
- § 205.045Transfer of administrative duties
- § 205.053Business tax receipts; dates due and delinquent; penalties
- § 205.0536Distribution of county revenues
- § 205.055Exemptions; veterans, spouses of veterans and certain servicemembers, and low-income persons
- § 205.063Exemptions; motor vehicles
- § 205.064Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions
- § 205.065Exemption; nonresident persons regulated by the Department of Business and Professional Regulation
- § 205.067Exemptions; broker associates and sales associates
- § 205.162Exemption allowed certain disabled persons, the aged, and widows with minor dependents
- § 205.191Religious tenets; exemption
- § 205.192Charitable, etc., organizations; occasional sales, fundraising; exemption
- § 205.193
- § 205.194Prohibition of local business tax receipt without exhibition of state license or registration
- § 205.196Pharmacies and pharmacists
- § 205.1965Assisted living facilities
- § 205.1967Prerequisite for issuance of pest control business tax receipt
- § 205.1969Health studios; consumer protection
- § 205.1971Sellers of travel; consumer protection
- § 205.1973Telemarketing businesses; consumer protection
- § 206.01Definitions
- § 206.022
- § 206.025Application by person whose license has been canceled; procedure
- § 206.0261Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited
- § 206.027Licenses not assignable
- § 206.03Licensing of terminal suppliers, importers, exporters, and wholesalers
- § 206.04License number and cards; penalties
- § 206.045Licensing period
- § 206.054Payment of taxes by importers
- § 206.06Estimate of amount of fuel taxes due and unpaid
- § 206.07Suits for collection of unpaid taxes
- § 206.095Reports from terminal operators
- § 206.10Reports to be filed whether taxes due or not
- § 206.11Penalties
- § 206.12Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel
- § 206.13Refund or credit of taxes erroneously paid or illegally collected
- § 206.15Fuel taxes a lien on property
- § 206.17Department to furnish certificates of liens
- § 206.18Discontinuance or transfer of business; liability of tax, procedure; penalty for violation
- § 206.199Transportation of motor fuel by pipeline or marine vessel
- § 206.20Transportation of motor fuel over public highways
- § 206.204Transportation of motor fuel by boats over the navigable waters of this state
- § 206.21Trial of issues interposed by defense; sale, etc
- § 206.215Costs and expenses of proceedings
- § 206.22Restraining and enjoining violations
- § 206.23Tax; must be stated separately
- § 206.24Department and agents may make arrests, seize property, and execute warrants
- § 206.25Method for collection of tax cumulative
- § 206.27Records and files as public records
- § 206.28Exchange of information among the states
- § 206.41State taxes imposed on motor fuel
- § 206.413Liability for tax; interstate agreement; penalties
- § 206.414Collection of certain taxes; prohibited credits and refunds
- § 206.42Aviation gasoline exempt from excise tax; rocket fuel
- § 206.44Penalty and interest for failure to report on time; penalty and interest on tax deficiencies
- § 206.45Payment of tax into State Treasury
- § 206.46State Transportation Trust Fund
- § 206.48Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers
- § 206.485Tracking system reporting requirements
- § 206.49Invoice to show whether or not tax paid; liability
- § 206.56Unlawful use of tax collected; theft of state funds
- § 206.59Department to make rules; powers
- § 206.60County tax on motor fuel
- § 206.605Municipal tax on motor fuel
- § 206.606Distribution of certain proceeds
- § 206.608State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution
- § 206.609Transfer of funds to the Agricultural Emergency Eradication Trust Fund
- § 206.61Municipal taxes, limited
- § 206.62Certain sales to United States tax-exempt; rules and regulations
- § 206.625Return of tax to municipalities, counties, and school districts
- § 206.63Definitions; s. 206.64
- § 206.64Refunds on fuel used for agricultural or commercial fishing purposes
- § 206.85Purpose
- § 206.86Definitions
- § 206.873Backup tax
- § 206.875Allocation of tax
- § 206.88Appropriation for expenses of administration
- § 206.91Tax reports; computation and payment of tax
- § 206.92Surrender of bond or license
- § 206.93Penalty for failure to report and pay taxes promptly
- § 206.94Department may estimate diesel fuels sold or used
- § 206.945Settlement or compromise of tax, penalty, or interest
- § 206.96Reports from Department of Highway Safety and Motor Vehicles
- § 206.97Applicability of specified sections of part I
- § 206.9925Definitions
- § 206.9931Administrative provisions
- § 206.9943Pollutant tax license
- § 206.9945Funds collected; disposition; department authority
- § 206.9951Definitions
- § 206.9965Exemptions and refunds; natural gas fuel retailers
- § 206.997State and local alternative fuel user fee clearing trust funds; distribution
- § 206.998Applicability of specified sections of parts I and II
- § 207.001Short title
- § 207.002Definitions
- § 207.003Privilege tax levied
- § 207.006Reports to be filed regardless of tax
- § 207.008Retention of records by motor carrier
- § 207.011Inspection of records; hearings; forms; rules
- § 207.012Estimate of amount of tax due and unpaid
- § 207.013Suits for collection of unpaid taxes, penalties, and interest
- § 207.014Departmental warrant for collection of unpaid taxes
- § 207.015Tax a lien on property
- § 207.016Officer's sale of property or franchise
- § 207.017Department to furnish certificate of liens
- § 207.018Foreclosure of liens
- § 207.022Restraining and enjoining violation
- § 207.023Authority to inspect vehicles, make arrests, seize property, and execute warrants
- § 207.024Cooperation of other state agencies in administration of law
- § 207.025Exchange of information
- § 207.026Allocation of tax
- § 210.011Cigarette surcharge levied; collection
- § 210.021Payment of taxes by certified check or electronic funds transfer
- § 210.03Prohibition against levying of cigarette taxes by municipalities
- § 210.04Construction; exemptions; collection
- § 210.07Machines
- § 210.08Bond for payment of taxes
- § 210.09Records to be kept; reports to be made; examination
- § 210.10General powers of the Division of Alcoholic Beverages and Tobacco
- § 210.12Seizures; forfeiture proceedings
- § 210.13Determination of tax on failure to file a return
- § 210.14Warrant for collection of taxes
- § 210.151Initial temporary cigarette permits
- § 210.1605Renewal of permit
- § 210.161Examination of records
- § 210.18Penalties for tax evasion; reports by sheriffs
- § 210.181Civil penalties
- § 210.185Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability
- § 210.19
- § 210.201H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding
- § 210.205Cigarette tax distribution reporting
- § 210.22Declaration of legislative intent
- § 210.30Tax on tobacco products; exemptions
- § 210.31Payment of taxes by electronic funds transfer
- § 210.32Account; online system
- § 210.35Distributor's license required; application; out-of-state applicant
- § 210.405Initial temporary permits for other tobacco products
- § 210.45Issuance, expiration, and display of licenses; license not transferable
- § 210.50Revocation or suspension of license
- § 210.60Books, records, and invoices to be kept and preserved; inspection by agents of division
- § 210.65Penalties for tax evasion
- § 210.67Refunds
- § 210.70Disposition of funds
- § 210.75Administration
- § 211.01Definitions
- § 211.0252Credit for contributions to the New Worlds Reading Initiative
- § 211.0253Credit for contributions to eligible charitable organizations
- § 211.0254Child care tax credits
- § 211.026Sulfur production tax; basis and rate of tax
- § 211.027Exemptions
- § 211.04Assessment upon escaped oil; claims against same
- § 211.06Oil and Gas Tax Trust Fund; distribution of tax proceeds
- § 211.075Payment of tax; returns; filing requirements; estimated tax declarations
- § 211.09Collection of tax; duties of producer, operator, and purchaser
- § 211.125Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality
- § 211.13Tax exclusive
- § 211.18Records
- § 211.30Definitions
- § 211.31Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax
- § 211.3106Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax
- § 211.3108Exemptions
- § 211.335Tax crimes; punishment for violation of this part
- § 211.34Local ordinances not preempted
- § 212.01Short title
- § 212.02Definitions
- § 212.0305Convention development taxes; intent; administration; authorization; use of proceeds
- § 212.03055Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290
- § 212.0306Local option food and beverage tax; procedure for levying; authorized uses; administration
- § 212.04Admissions tax; rate, procedure, enforcement
- § 212.05Sales, storage, use tax
- § 212.0501Tax on diesel fuel for business purposes; purchase, storage, and use
- § 212.05011Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c
- § 212.051Equipment, machinery, and other materials for pollution control; not subject to sales or use tax
- § 212.052Research or development costs; exemption
- § 212.054Discretionary sales surtax; limitations, administration, and collection
- § 212.055Discretionary sales surtaxes; legislative intent; authorization and use of proceeds
- § 212.0596Taxation of remote sales
- § 212.05965Taxation of marketplace sales
- § 212.0597Maximum tax on fractional aircraft ownership interests
- § 212.0598Special provisions; air carriers
- § 212.06Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax
- § 212.0601Use taxes of vehicle dealers
- § 212.0606Rental car surcharge
- § 212.07Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions
- § 212.08Sales, rental, use, consumption, distribution, and storage tax; specified exemptions
- § 212.0801Qualified aircraft exemption
- § 212.081Legislative intent
- § 212.0821
- § 212.085Fraudulent claim of exemption; penalties
- § 212.096Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax
- § 212.098Rural Job Tax Credit Program
- § 212.099Credit for contributions to eligible nonprofit scholarship-funding organizations
- § 212.11Tax returns and regulations
- § 212.12Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required
- § 212.13Records required to be kept; power to inspect; audit procedure
- § 212.134Information returns relating to payment-card and third party network transactions
- § 212.14Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
- § 212.151Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state
- § 212.16Importation of goods; permits; seizure for noncompliance; procedure; review
- § 212.17Tax credits or refunds
- § 212.181Determination of business address situs, distributions, and adjustments
- § 212.183Rules for self-accrual of sales tax
- § 212.1831Credit for contributions to eligible nonprofit scholarship-funding organizations
- § 212.1833Credit for contributions to the New Worlds Reading Initiative
- § 212.1834Credit for contributions to eligible charitable organizations
- § 212.1835Child care tax credits
- § 212.184Rule of construction; disclosure of privileged information
- § 212.185Sales tax hotline
- § 212.19All state agencies to cooperate in administration of law
- § 212.20Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected
- § 212.202Renaming and continuation of certain funds
- § 212.205Sales tax distribution reporting
- § 212.211Savings provision
- § 213.015Taxpayer rights
- § 213.018Taxpayer problem resolution program; taxpayer assistance orders
- § 213.025Audits, inspections, and interviews
- § 213.051Service of subpoenas
- § 213.053Confidentiality and information sharing
- § 213.0537Electronic notification with affirmative consent
- § 213.06Rules of department; circumstances requiring emergency rules
- § 213.071Certification under seal of certain records by executive director
- § 213.10Deposit of tax moneys collected
- § 213.12Certain state-chartered financial institutions; immunity from certain state and local taxes
- § 213.131Clerks of the Court Trust Fund within the Department of Revenue
- § 213.21Informal conferences; compromises
- § 213.2201Publications by the department