Ch. 212 TAX ON SALES, USE, AND OTHER TRANSACTIONS …

1 CHAPTER 212 TAX ON SALES, USE, AND OTHER rentals tax; rate, procedure,enforcement, development taxes; intent;administration; authorization; use Super majority vote required for levy atrate in excess of 2 percent under ch. option food and beverage tax;procedure for levying; authorizeduses; on rental or license fee for use of tax; rate, procedure, , storage, use Tax on diesel fuel for business purposes;purchase, storage, and Combined rate for tax collected pursuantto ss. (1)(b)4. (1)(e) Taxation of service , machinery, and OTHER materi-als for pollution control; not subject tosales or use Sales from vending machines; sales tovending machine operators; specialprovisions; registration; or development costs; sales surtax; limitations,administration, and sales surtaxes; legislativeintent; authorization and use of Taxation of mail order Maximum tax on fractional aircraft own-ership Special provisions; air , storage, use tax; collectible fromdealers; dealer defined; dealers tocollect from purchasers; legislative in-tent as to scope of Use taxes of vehicle Education; limited Rental car , storage, use tax; tax added topurchase price; dealer not to absorb;liability of purchasers who cannot provepayment of the tax; penalties; , rental, use, consumption, distribu-tion, and storage tax.

2 Specified Qualified aircraft intent that political subdivi-sions and public libraries use theirsales tax exemption certificates forpurchases on behalf of of exemption certificates; reissu-ance; specified expiration date; tempor-ary exemption claim of exemption; deducted; , rental, storage, use tax; enterprisezone jobs credit against sales High-Crime Area Job Tax Job Tax Credit returns and s credit for collecting tax; penaltiesfor noncompliance; powers of Depart-ment of Revenue in dealing with delin-quents; brackets applicable to taxabletransactions; records required to be kept; power toinspect; audit reports required for sales ofalcoholic beverages and tobacco powers; hearings; distresswarrants; bonds; subpoenas and sub-poenas duces declared state funds; penalties forfailure to remit taxes; due and delin-quent dates; judicial of suits for violation of FloridaRevenue Act of 1949; collection of tax;service on retailers, dealers or vendorsnot qualified to do business in of goods; permits; seizure fornoncompliance; procedure; credits or of law; registration of deal-ers; for self-accrual of sales Credit for contributions to eligible nonprofitscholarship-funding of construction; disclosure of privi-leged tax number and resale certificateverification; toll-free number; informa-tion system; dealer state agencies to cooperate in admin-istration of collected, disposition; additionalpowers of department; operational ex-pense; refund of taxes adjudicatedunconstitutionally and continuation of of legislative 212 TAX ON SALES, USE, AND OTHER Short title.

3 This chapter shall be known asthe Florida Revenue Act of 1949 and the taxesimposed herein shall be in addition to all OTHER taxesimposed by s. 1, ch. 26319, 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 thenet 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.

4 Exercise, andfitness facilities, except physical fitness facilities ownedor operated by any hospital licensed under chapter 395.(2) Business means any activity engaged in byany 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. , 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.

5 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 theproperty 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.

6 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 tobaccoproducts 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 oftangible 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 Departmentof Revenue.(6) Enterprise zone means an area of the statedesignated pursuant to s. This subsectionexpires on the date specified in s. for theexpiration of the Florida Enterprise Zone Act.

7 (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 thestate 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 alcoholicbeverages 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 orrenting 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 2014 TAX ON SALES, USE, AND OTHER TRANSACTIONSCh.

8 2122201connection therewith, shall, for the purpose of thischapter, be deemed a hotel.(b) Any building, or part thereof, where separateaccommodations 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, trailercourt, 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 moretents, 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.

9 (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 leasingor 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 the1 UnitedStates 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.

10 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. , 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 referenceto 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 feesfor a license to do business, paid to an airport are notpayments for leasing, letting, renting, or granting alicense for the use of real property.