reglab/housing_qa huggingface dataset:
FL Stat § 212.0821 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.0821 - Legislative Intent That Political Subdivisions and Public Libraries Use Their Sales Tax Exemption Certificates for Purchases on Behalf of Specified Groups.

212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.—It is the intent of the Legislature that the political subdivisions of the state and the public libraries utilize their sales tax exemption certificates to purchase, with funds provided by the following groups, services, equipment, supplies, and items necessary for the operation of such groups, in addition to the normal exempt purchases that political subdivisions and libraries are empowered to make:(1) School districts shall purchase necessary goods and services requested by parent-teacher organizations.(2) Counties and municipalities shall purchase necessary goods and services requested by REACT groups, neighborhood crime watch groups, and state or locally recognized organizations solely engaged in youth 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 in fundraising activities for such libraries.History.—s. 4, ch. 84-362; s. 26, ch. 87-6; s. 4, ch. 2000-228.
FL Stat § 212.085 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.085 - Fraudulent Claim of Exemption; Penalties.

212.085 Fraudulent claim of exemption; penalties.—When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, shall be liable for fine and punishment as provided by law for a conviction of a felony of the third degree, as provided in 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.
FL Stat § 212.09 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.09 - Trade-Ins Deducted; Exception.

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 a credit or part payment on the sale of new articles, the tax levied by this chapter shall be paid on the sales price of the new article, less the credit for the used article taken in trade.(2) Where used articles, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on the sale of used articles, the tax levied by this chapter shall be paid on the sales price of the used article less the credit for the used article taken in trade.(3) A person who is not registered with the department as a seller of aircraft, boats, mobile homes, or vehicles who is selling an aircraft, boat, mobile home, or vehicle and who takes in trade an item other than an aircraft, boat, mobile home, or vehicle may not use the item as a credit against sales price.History.—s. 9, ch. 26319, 1949; s. 4, ch. 98-142.
FL Stat § 212.133 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.133 - Information Reports Required for Sales of Alcoholic Beverages and Tobacco Products.

212.133 Information reports required for sales of 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, the department shall require every seller of alcoholic beverages or tobacco products to file an information report of any sales of those products to any retailer in this 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 a license pursuant to chapters 561 through 565 or a permit pursuant to chapters 210 and 569.2. “Seller” means any manufacturer, wholesaler, or distributor of alcoholic beverages or tobacco products who sells to a retailer in this state.(2)(a) The information report must be filed electronically by using the department’s e-filing website or secure file transfer protocol or electronic data interchange files with the department’s e-filing provider. The information 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 combination of those items.7. The net monthly sales total, in dollars sold to each retailer.(b) The department may annually waive the requirement to submit the information report through an electronic data interchange due to problems arising from the seller’s computer capabilities, data system changes, or operating procedures. The annual request for a waiver must be in writing, and the seller must demonstrate that such circumstances exist. A waiver under this paragraph does not operate to relieve the seller 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 the preceding reporting period and is delinquent if not received 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 $1,000 for every month, or part thereof, the report is not provided, up to a maximum amount of $10,000. This penalty must be settled or compromised if it is determined by the department that the noncompliance is due to reasonable cause and not to willful negligence, willful neglect, or fraud.History.—s. 2, ch. 2011-86.
FL Stat § 212.134 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.134 - Information Returns Relating to Payment-Card and Third-Party Network Transactions.

1212.134 Information returns relating to payment-card and third-party network transactions.—(1) For each year in which a payment settlement entity, an electronic payment facilitator, or other third party contracted with the payment settlement entity to make payments to settle reportable payment transactions on behalf of the payment settlement entity must file a return pursuant to s. 6050W of the Internal Revenue Code, the entity, the facilitator, or the third party must submit the information in the return to the department by the 30th day after filing the federal return. The format of the information returns required must be either a copy of such information returns or a copy of such information returns related to participating payees with an address in the state. For purposes of this subsection, the term “payment settlement entity” has the same meaning as provided in s. 6050W of the Internal Revenue Code.(2) All reports submitted to the department under this section must be in an electronic format.(3) Any payment settlement entity, facilitator, or third party failing to file the information return required, filing an incomplete information return, or not filing an information return within the time prescribed is subject to a penalty of $1,000 for each failure, if the failure is for not more than 30 days, with an additional $1,000 for each month or fraction of a month during which each failure continues. The total amount of penalty imposed on a reporting entity may not exceed $10,000 annually.(4) The executive director or his or her designee may waive the penalty if he or she determines that the failure to timely file an information return was due to reasonable cause and not due to willful negligence, willful neglect, or fraud.History.—s. 20, ch. 2020-10.1Note.—Section 32, ch. 2020-10, provides that:“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by this act to ss. 206.05, 206.8741, 206.90, 212.05, 213.21, and 220.1105, Florida Statutes, and the creation of ss. 212.134 and 212.181, Florida Statutes, by this act. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.“(2) This section shall take effect upon this act becoming a law and expires July 1, 2023.”
FL Stat § 212.151 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.151 - Jurisdiction of Suits for Violation of Florida Revenue Act of 1949; Collection of Tax; Service on Retailers, Dealers or Vendors Not Qualified to Do Business in State.

212.151 Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state.—(1) All suits brought hereafter by the department against any retailer, dealer, or vendor for any violation of this chapter, and for the purpose of effecting collection of any tax due from any dealer, including garnishment proceedings regardless of the amount, shall be brought thereon in the circuit courts of this state having jurisdiction of the subject matter.(2) Every retailer, dealer or vendor not qualified to do business in this state shall designate with the department an agent for service within the state, for the purpose of enforcing this chapter. If a retailer, dealer or vendor has not designated, or shall fail to designate, with the department an agent for service within the state, then the Secretary of State shall be deemed the agent for service, or any agent or employee of the retailer, dealer or vendor within the state shall be deemed 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.
FL Stat § 212.183 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.183 - Rules for Self-Accrual of Sales Tax.

212.183 Rules for self-accrual of sales tax.—The Department of Revenue is authorized to provide by rule for self-accrual of the sales tax under one or more of the following 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 based upon 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 owners who, apart from rentals to the purchaser in question, would otherwise not be obligated to register as dealers.(5) Where the purchaser makes purchases in excess of $10 million per year of tangible personal property in any county.(6) When the purchaser makes purchases of promotional materials as defined in s. 212.06(11) and at the time of purchase, the purchaser does not know whether the materials will be exported outside this state.(7) For commercial rentals where the purchaser, who is required to remit sales tax electronically as provided under s. 213.755, rents from a number of independent 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.
FL Stat § 212.1831 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.1831 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.

212.1831 Credit for contributions to eligible nonprofit scholarship-funding organizations.—There is allowed a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.395 against any tax imposed by the state and due under this chapter from a direct pay permit holder as a result of the direct pay permit held pursuant to s. 212.183. For purposes of the dealer’s credit granted for keeping prescribed records, filing timely tax returns, and properly accounting and remitting taxes under s. 212.12, the amount of tax due used to calculate the credit shall include any eligible contribution made to an eligible nonprofit scholarship-funding organization from a direct pay permit holder. For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received that is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. The provisions of s. 1002.395 apply to the credit authorized by this section.History.—s. 3, ch. 2010-24; s. 2, ch. 2018-6.
FL Stat § 212.1832 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.1832 - Credit for Contributions to Eligible Nonprofit Scholarship-Funding Organizations.

212.1832 Credit for contributions to eligible nonprofit scholarship-funding organizations.—(1) The purchaser of a motor vehicle shall be granted a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.40 against any tax imposed by the state under this chapter and collected from the purchaser by a dealer, designated agent, or private tag agent as a result of the purchase or acquisition of a motor vehicle, except that a credit may not exceed the tax that would otherwise be collected from the purchaser by a dealer, designated agent, or private tag agent. For purposes of this subsection, the term “purchase” does not include the lease or rental of a motor vehicle.(2) A dealer shall take a credit against any tax imposed by the state under this chapter on the purchase of a motor vehicle in an amount equal to the credit granted to the purchaser under subsection (1).(3) For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received that is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. The provisions of s. 1002.40 apply to the credit authorized by this section.History.—s. 3, ch. 2018-6; s. 2, ch. 2019-23.
FL Stat § 212.1833 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.1833 - Credit for Contributions to the New Worlds Reading Initiative.

1212.1833 Credit for contributions to the New Worlds Reading Initiative.—Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to the New Worlds Reading Initiative under s. 1003.485 against any tax imposed by the state and due under this chapter from a direct pay permitholder as a result of the direct pay permit held pursuant to s. 212.183. For purposes of the dealer’s credit granted for keeping prescribed records, filing timely tax returns, and properly accounting and remitting taxes under s. 212.12, the amount of tax due used to calculate the credit shall include any eligible contribution made to the New Worlds Reading Initiative from a direct pay permitholder. For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 1003.485 applies to the credit authorized by this section. A dealer who claims a tax credit under this section must file his or her tax returns and pay his or her taxes by electronic means under s. 213.755.History.—s. 3, ch. 2021-193.1Note.—Section 12, ch. 2021-193, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the New Worlds Reading Initiative Tax Credit created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”
FL Stat § 212.1834 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.1834 - Credit for Contributions to Eligible Charitable Organizations.

1212.1834 Credit for contributions to eligible charitable organizations.—Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to an eligible charitable organization under s. 402.62 against any tax imposed by the state and due under this chapter from a direct pay permitholder as a result of the direct pay permit held pursuant to s. 212.183. For purposes of the dealer’s credit granted for keeping prescribed records, filing timely tax returns, and properly accounting and remitting taxes under s. 212.12, the amount of tax due used to calculate the credit shall include any eligible contribution made to an eligible charitable organization from a direct pay permitholder. For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 402.62 applies to the credit authorized by this section. A dealer who claims a tax credit under this section must file his or her tax returns and pay his or her taxes by electronic means under s. 213.755.History.—s. 24, ch. 2021-31.1Note.—Section 51, ch. 2021-31, provides that:“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing:“(a) The amendment made by this act to s. 212.06, Florida Statutes;“(b) The provisions related to the Strong Families Tax Credit created by this act; and“(c) The provisions related to the Florida Internship Tax Credit Program created by this act.“(2) Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.“(3) This section shall take effect upon this act becoming a law and expires January 1, 2025.”
FL Stat § 212.184 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.184 - Rule of Construction; Disclosure of Privileged Information.

212.184 Rule of construction; disclosure of privileged information.—Nothing contained in this act shall be construed to require disclosure of privileged information, the confidentiality of which is protected under the Florida Evidence Code.History.—s. 38, ch. 87-6; s. 23, ch. 87-101.
FL Stat § 212.185 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.185 - Sales Tax Hotline.

212.185 Sales tax hotline.—Effective July 1, 1987, the Department of Revenue is directed to provide for a sales tax hotline to be operated by the department to provide information to citizens of the state who have questions with respect to the sales tax.History.—s. 109, ch. 87-6.
FL Stat § 212.186 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.186 - Registration Number and Resale Certificate Verification; Toll-Free Number; Information System; Dealer Education.

212.186 Registration number and resale certificate verification; toll-free number; information system; dealer education.—(1) The Department of Revenue shall establish a toll-free number for verification of valid registration numbers and resale certificates. The system must be sufficient to guarantee a low busy rate and must respond to keypad inquiries, and data must be updated daily.(2) The Department of Revenue shall establish a system for receiving information from dealers regarding certificate numbers of those seeking to make purchases for resale. The department must provide such dealers with verification of those numbers which are canceled or invalid. This information must be provided by the department free of charge.(3) The Department of Revenue shall expand its dealer education program regarding the proper use of resale certificates. The expansion shall include, but need not be limited to, revision of the registration application for clarity, development of industry-specific brochures, development of a media campaign to heighten awareness of resale fraud and its consequences, outreach to business and professional organizations, and creation of seminars and continuing education programs for taxpayers and licensed professionals.History.—ss. 21, 22, 23, ch. 99-208; ss. 11, 12, 13, ch. 99-239; s. 38, ch. 2020-2.
FL Stat § 212.19 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.19 - All State Agencies to Cooperate in Administration of Law.

212.19 All state agencies to cooperate in administration of law.—The department is further empowered to call on any state agency, department, bureau or board for any and all information which may, in its judgment, be of assistance in administering or preparing for the administration of this chapter, and such state agency, department, bureau or board is hereby authorized, 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.
FL Stat § 212.202 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.202 - Renaming and Continuation of Certain Funds.

212.202 Renaming and continuation of certain funds.—The Local Government Infrastructure Tax Trust Fund is hereby retitled the Discretionary Sales Surtax Clearing Trust Fund. The Mail Order Sales Tax Clearing Trust Fund is retitled the Communications Services Tax Clearing Trust Fund. Notwithstanding the repeal of s. 212.237 by s. 45, chapter 89-356, the Solid Waste Management Trust Fund shall continue to exist.History.—s. 40, ch. 89-356; s. 33, ch. 2001-140.
FL Stat § 212.205 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 212 - Tax on Sales, Use, and Other Transactions|212.205 - Sales Tax Distribution Reporting.

212.205 Sales tax distribution reporting.—By March 15 of each year, each person who received a distribution pursuant to s. 212.20(6)(d)6.b.-e. in the preceding calendar year shall report to the Office of Economic and Demographic Research the following information:(1) An itemized accounting of all expenditures of the funds distributed in the preceding calendar year, including amounts spent on debt service.(2) A statement indicating what portion of the distributed funds have been pledged for debt service.(3) The original principal amount and current debt service schedule of any bonds or other borrowing for which the distributed funds have been pledged for debt service.History.—s. 38, ch. 2018-118; s. 26, ch. 2021-31.