Fla. Stat. § 212.02

Section 212.02(9)’s occasional and isolated sales exemption applies to use tax on out-of-state purchases as well as sales tax on intrastate purchases.

Green v. Pederson · filed 1957-12-18(9)

Admittedly, the particular provision of the statute exempting such sales, Sec. 212.02(9), Fla. Stat. 1951, F.S.A. applies in terms to the sales tax only. ... It must be held, therefore, that the "occasional and isolated sales" exemption applies to the use tax on out-of-state purchases as well as to the sales tax on intrastate purchases.

Section 212.02 treats a lease of tangible personal property as a sale, so the exclusion for occasional and isolated sales can apply to a qualifying lease made through a broker.

Richard Bertram & Co. v. Green · filed 1961-06-29(2)(a), (9)

Thus the definition of "sale" contained in Section 212.02(2) (a), supra, is controlling in determining the meaning of that word as used in Section 212.02(9), [8] supra, which defines "business" and lists transactions not to be included in the term "business".

Section 212.02(9) uses “sales” broadly enough to include occasional and isolated rentals of tangible personal property.

Ryder Truck Rental, Inc. v. Bryant · filed 1964-07-10(9)

In this case the District Court of Appeal held that Section 212.02(9), Fla. Stat., F.S.A., providing that "the term `business' shall not be construed in this chapter to include occasional and isolated sales or transactions" (italics added), was applicable to occasional and isolated rentals of tangible personal property as well as to occasional and isolated sales of such property. In view of the particular wording of Section 212.02(9), as italicized above, it is clear that the Legislature intended to use the word "sales" in its all-inclusive meaning.

Section 212.02(9) defines “business” by reference to an object of direct or indirect gain, benefit, or advantage.

Surf Club, Inc. v. Comptroller · filed 1960-11-28(9)

The plaintiff does not and has not engaged in any “business” with the object of gain, benefit, or advantage, either direct or indirect, within the meaning of section 212.02 (9), Florida Statutes.

Section 212.02(9) treats a nonprofit social club as doing business when its facilities provide members a benefit or advantage.

Green v. Surf Club, Inc. · filed 1961-12-07(9)

This, connected with its facilities for group entertainment, certainly is a benefit to the members of the club and is a unit within the definition of "person" under § 212.02(1), Fla. Stat., F.S.A., and the members of this unit receive a "benefit or advantage, either direct or indirect" by being members of the club or unit. Therefore, The Surf Club is an organization governed by the provisions of Ch. 212, Fla. Stat., F.S.A., and as such is required to collect and pay tax provided for therein.

The 1968 amendment to the definition of “business” did not impliedly repeal the tax exemption for public housing authorities.

State ex rel. Housing Authority of Plant City v. Kirk · filed 1970-02-11(9)

Inherent in the argument of the Department of Revenue is that the exemption granted to the Housing Authority in Chapter 423 was repealed by implication by the 1968 amendment to the Revenue Act, thus rendering the Panama City cases and the exemption granted — now inoperable. We cannot say that the Department’s argument is not persuasive, but, in a situation such as this — with such long standing recognition of such exemption by both the Legislature, this Court, the district court and the circuit court — we are not persuaded that such a catyclysmic result could be brought about by the application of the principle of implied repeal.

Section 212.02(9) defines business by whether an activity is undertaken for direct or indirect gain, benefit, or advantage; on this record, Makris was not in the business of renting the properties.

Lord Chumley's of Stuart, Inc. v. Dept. of Rev. · filed 1981-04-08(9)

In order to determine what is meant by a person engaging in business we look to the definition of said term in Section 212.02(9), Florida Statutes (1977): "Business" means any activity engaged in by any person, or caused to be engaged in by him, with the object of private or public gain, benefit, or advantage either direct or indirect... . In our judgment the totality of the record before the Hearing Examiner justified his findings of fact, as well as his conclusions of law. The purpose of Section 212.031 is to levy a tax upon the privilege of engaging in the business of renting real property. The finding that Makris was not engaged in such a business is borne out by the record and thus under Section 120.57(1)(b)9, the Cabinet, sitting as the Department of Revenue, abused its function because the Hearing Examiner's findings and conclusions were not clearly erroneous.

Section 212.02(2) defines business broadly enough to include leasing a single property for an indirect benefit, even when the rental arrangement produces no profit.

Regal Kitchens, Inc. v. Florida Dept. of Revenue · filed 1994-07-29(2)

The term "business" is defined in subsection 212.02(2), Florida Statutes (1993), as "any activity engaged in by any person, or caused to be engaged in by him, with the object of private or public gain, benefit, or advantage, either direct or indirect." This definition is broad enough to encompass many different forms of rental arrangements, including the transaction in this case.

Section 212.02’s definition of business does not cover a licensed facility’s required provision of patient records for a statutory fee.

Ago · filed 2001-03-13(2)

Accordingly, I am of the opinion that licensed facilities are not exercising the privilege of engaging in business when they are required to provide patient records to patients for a statutorily prescribed fee, and therefore, sales tax is not due.

Section 212.02(2) includes activities undertaken for public benefit in its definition of business.

IPC Sports, Inc. v. State, Department of Revenue · filed 2002-10-30(2)

Pursuant to Section 212.02(2) 'business' includes activities engaged in with the object of public benefit.

A seller may show that a sale was for an exempt resale purpose even though the purchaser lacked a dealer's certificate at the time of sale.

Anderson v. State, Dept. of Revenue · filed 1980-02-19(3)(a)

A retail sale under Florida law is defined in Section 212.02(3)(a), Florida Statutes (1977): ... The question of whether a taxpayer may avoid the assessment of a tax by showing that the use was for an exempt purpose when the taxpayer failed to file the required dealer's certificate prior to the sale has not been determined in Florida, so far as we have been able to discover. In the situation reflected by the finding of the examiner in this case, we hold that it would be grossly unfair not to allow the taxpayer to show the true situation.

Hotel and motel purchases of guest-room furniture, furnishings, and consumables are retail sales because renting the rooms does not resell those items.

FLORIDA HOTEL & MOTEL ASS'N v. State, Department of Revenue · filed 1994-04-27(15)(a)

Hotels and motels are simply not in the business of buying and then reselling (or leasing) guest-room furniture, furnishings and consumables.

Section 212.02(3)(a) treats merchandise bought by a wholesaler for resale, including display containers whose cost is included in the merchandise price, as a purchase for resale.

Scripto, Inc. v. Carson · filed 1958-10-17(3)(a)

In the view which we take of the instant matter; that is, that obviously the cost of the metal containers was included in the price paid for the merchandise assortment, then the composite assortment including writing instruments and the display container acquired by the Florida wholesaler from Scripto, Inc. was a purchase for resale within the definition of a "retail sale" under Section 212.02(3) (a), Florida Statutes, F.S.A. Under these circumstances there would be no obligation on Scripto to collect and remit the use tax on the composite assortment as sold to the Florida wholesaler.

Section 212.02(3)(a) excludes a purchase for resale from a retail sale when the seller accepts a properly identified resale certificate in good faith.

Motorola, Inc. v. Green · filed 1960-12-14(3)(a)

Inasmuch as the tax is measured in terms of “the retail sales price”, it would not be collectible if the purchase is for resale. ... It appears to us that both the letter and spirit of this rule simply is that if a dealer is delivered a resale certificate properly identified by the Comptroller’s registration number, and he receives it in good faith, he can proceed to deal with the purchaser. He can assume that he has thereby been excused from what otherwise might be a responsibility to collect the tax.

Section 212.02(3)(a) makes a dealer liable for sales tax when a sale for resale does not comply with the applicable rules.

State Dept. of Revenue v. Anderson · filed 1981-07-23(3)(a)

By statute, therefore, a dealer who makes a sale for resale which does not comply with chapter 212 and DOR's rules is himself liable for payment of the sales tax.

Section 212.02(8) defines “use” broadly enough to include removing property from storage and loading it onto a vessel.

Rederi v. State, Department of Revenue · filed 1977-08-02(8)

Nevertheless, the definition of “use,” as set forth above, is broad enough to cover even the removal of property from a warehouse and loading of said property upon a vessel. Accordingly, we hold that pursuant to Section 212.05, petitioner did in fact “use” its personal property within the state of Florida.

Section 212.02(8) defines use to include exercising an ownership right or power over tangible personal property, including operating a boat in Florida after importing it for repairs.

United Engines, Inc. v. Dept. of Revenue · filed 1987-06-01(8)

As in Swan, we find that the record evidence of United's having operated the "Jervet" in and around Florida after being imported for repairs, indicates "the exercise of any right or power over tangible personal property incident to the ownership thereof," constituting "use" in Florida pursuant to section 212.02(8), Florida Statutes (1983), and overcoming any rebuttable presumption that the "Jervet" was purchased for use exclusively outside the state of Florida.

Section 212.02(20) defines use broadly enough to include gambling equipment installed and maintained in Florida, even though gambling occurs outside Florida waters.

New Sea Escape Cruises, Ltd. v. Florida Dept. of Revenue · filed 2002-06-26(20)

The word "use" is defined in section 212.02(20), Florida Statutes as including "the exercise of any right or power over tangible personal property incident to the ownership thereof." The gambling equipment was installed in Florida and is maintained here. In addition, the money is removed from the slot machines while the vessel is in Florida. Sea Escape's position, that the gambling equipment is being used only when gambling takes place, is contrary to the broad definition of "use" in section 212.02(20).

Section 212.02(20) defines “use” to include exercising a right or power over tangible personal property, so licensing slot machines in Florida counts as use there.

Dream Boat, Inc. v. Department of Revenue · filed 2003-03-27(20)

That section broadly defines “use” as “in-clud[ing] the exercise of any right or power over tangible personal property incident” to any interest in the property. ... Clearly, Appellant exercises power over the slot machines in Florida.

Section 212.02(20) does not make a retailer’s regular selling activity a taxable use merely because it also promotes the retailer’s business generally.

Allied Marine Group v. Department of Revenue · filed 1997-11-12(20)

Accordingly, Allied’s entry of the Tiara in a fishing tournament, which the hearing officer found to be an essential, regularly-conducted “selling event” intended to promote the sale of the Tiara, is not transformed into a taxable use merely because Allied had the additional objective of generahy promoting its business.

Section 212.02(19)(b) includes catalogs caused to be imported into Florida as tangible advertising materials subject to use tax when distributed in the state.

SHARPER IMAGE v. Dept. of Rev. · filed 1997-12-08(19)(b)

These statutes defining "use tax" and "use," particularly section 212.02(19)(b), evidence the Legislature's intent to tax the distribution of catalogs in Florida, the activity at issue here.

Using and maintaining a boat in Florida for more than two months constitutes taxable storage under Chapter 212.

Department of Revenue v. GR Swan Enterprises, Inc. · filed 1987-04-15(7), (13)

The Department also correctly asserts that Swan's actions involving the use and maintenance of the boat in Florida waters for more than two months constitute a "storage," which according to Sections 212.02(7) and 212.02(13), Florida Statutes (1983), is a taxable transaction in itself under Chapter 212.

Section 212.02(24) refers to the 1972 edition of the Standard Industrial Classifications Manual, as amended by its 1977 supplement.

In Re Advisory Opinion to the Governor · filed 1987-07-14(24)

The act's reference to the Standard Industrial Classifications Manual (SIC) refers to the 1972 edition as published by the Office of Management and Budget, Executive Office of the President, and as amended in the 1977 supplement. Ch. 87-6, § 7, Laws of Fla. (creating § 212.02(24), Fla. Stat.).

Section 212.02(12)'s definition of tangible personal property does not include transient electronic images displayed on video screens.

Dept. of Revenue v. Quotron Systems, Inc. · filed 1993-03-09(12)

The electronic images which appear on the video display screens of a subscriber's desk unit do not constitute "tangible personal property" as defined by Chapter 212, Florida Statutes, nor does the transmission of such images constitute a "sale".

Section 212.02(20) defines use to include exercising ownership rights over tangible property, so gambling equipment installed, stored, and maintained in Florida is used there even when gambling occurs offshore.

Dept. of Rev. v. New Sea Escape Cruises · filed 2005-02-17(20)

The district court correctly rejected this assertion, citing the taxing statute, which broadly defines "use" to include "the exercise of any right or power over tangible personal property incident to the ownership thereof, or interest therein." § 212.02(20), Fla. Stat. (1997). ... We approve the district court's determination and reasoning on this point.

Section 212.02(17) includes vendor-imposed service fees in the sales price but excludes separately itemized fees that the buyer or lessee alone can choose or avoid.

Department of Revenue v. B & L Concepts, Inc. · filed 1993-01-29(17)

We hold that in the context of this problem, the proper line of demarcation is that if service charges or fees incidental to the sale or lease are imposed at the option of the vendor or lessor, those service charges or fees are a part of the “sales price” and are subject to the sales tax, but if such service charges or fees are separately itemized and applied at the sole option or election of the vendee or lessee, or can be avoided by decision or action on the part of the vendee or lessee alone, then those charges and fees are only incidental to the sale, are not part of the “sales price” and are not subject to sales tax.

Section 212.02(16) defines sales price as the cost charged by the vendor for tangible personal property; state sales tax is separate from that price.

Wal-Mart Stores, Inc. v. Mazourek · filed 2000-12-29(16)

Section 212.02(16), Florida Statutes (1997) defines "sales price," in part, as the "total amount paid for tangible personal property...." The fact that taxpayers are required to include on the return form and report to the property appraiser the purchase price of their property, including sales tax, transportation, handling, and installation charges, if incurred, does not mean that these items are part of the sales price. The sales price of an item is that cost levied by the vendor, whereas sales tax is that cost levied by the state.

Section 212.02(4) includes services in the sales price when they are part of a sale of tangible personal property, even if the buyer could purchase the property without them.

American Telephone & Telegraph Co. v. Florida Department of Revenue · filed 2000-05-17(4)

According to the statutory definition of “sales price,” however, the “services that are a part of the sale” language is not limited to only those services that must be purchased with tangible personal property, in this case equipment.

Section 212.02(2)(a) defines a lease as a sale, but separately charged transportation after possession passes to the lessee at the lessor's premises is not taxable as part of the rental.

Hi-Lift v. Dept. of Revenue · filed 1990-12-10(2)(a)

We hold that the transportation charges in question were incident to a "sale," defined under Section 212.02(2)(a), Florida Statutes (1983), [4] as "any transfer of title or possession or both, exchange, barter, license, lease or rental, conditional or otherwise, in any manner or by any means whatsoever of tangible personal property for a consideration." ... Therefore, pursuant to Section 212.02(2)(a), Florida Statutes, and Rules 12A-1.045 and 12A-1.016, Florida Administrative Code, the transportation charges are not taxable.

A subcontractor does not lease its equipment to a prime contractor when it retains control of the equipment while performing the contracted work.

WARNING SAFETY LIGHTS v. Dept. of Rev. · filed 1996-09-04(10)(g)

There is no basis for holding that the prime contractor has control over the construction site and, therefore, is in "joint possession" of the equipment in question.

Section 212.02(10)(f) treats space rented in a recreational vehicle park for lodging as living quarters, including for an overnight rental.

Ago · filed 1997-09-19(10)(f)

However, section 212.02 (10), Florida Statutes, defines the terms "lease," "let," or "rental" to mean the leasing of living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps and real property, which are defined as: "(f) A `trailer camp,' `mobile home park,' or `recreational vehicle park' is a place where space is offered, with or without service facilities , by any persons or municipality to the public for the parking and accommodation of two or more automobile trailers, mobile homes, or recreational vehicles which are used for lodging, for either a direct money consideration or an indirect benefit to the lessor or owner in connection with a related business, such space being hereby defined as living quarters , and the rental price thereof shall include all service charges paid to the lessor." 10 (e.s.) In light of the above, the rental of an overnight space in a recreational vehicle park would constitute a rental or lease of a living space within the contemplation of sections 125.0104 or 212.0305 , Florida Statutes.

Section 212.02(10)(k)'s definition of a roominghouse includes boats but does not include boat slips.

Ago · filed 2002-05-03(10)(k)

While this definition extends to boats, no mention of boat slips is made therein.

Section 212.02(10)(i) defines a license to use real property broadly enough to cover placing coin-operated machines on store property.

S & W AIR VAC v. Dept. of Revenue · filed 1997-08-22(10)(i)

License has been defined by the legislature as follows: "License," as used in this chapter with reference to the use of real property, means the granting of a privilege to use or occupy a building or a parcel of real property for any purpose. § 212.02(10)(i), Fla. Stat. This is a broad definition that embraces the arrangements between S & W and the store owners for the placement of the air-vac units.