Fla. Stat. § 212.05

Section 212.05 taxes aircraft parts sold and installed in Florida unless a specific exemption applies.

LB Smith Aircraft Corp. v. Green · filed 1957-04-24

It is clear that Section 212.05, Florida Statutes 1955, F.S.A. imposes a tax on these items unless a specific exemption applies.

Section 212.05 applies to broadcasters’ film rentals because renting a film transfers tangible personal property; the right to use the film cannot be separated from the physical film.

Florida Association of Broadcasters v. Kirk · filed 1972-07-20

Appellants seek review of a declaratory judgment concerning their liability for sales and use taxes under Section 212.05, Florida Statutes, F.S.A., arising out of their use of films and transcriptions during the year 1969. The lower court found appellants liable for the payment of taxes under the above cited section. We agree. ... In our view, the trial court correctly held that the use of the film cannot be distinguished from the actual physical film and that the renting of the film is a transfer of tangible personal property within the meaning of the statute.

Section 212.05 does not ordinarily tax sales of Krugerrands as tangible personal property because they are treated as money.

Smith v. Department of Revenue · filed 1979-10-23

The State urges that Section 212.05, Florida Statutes (1977), authorizes a tax upon tangible personal property. [4] ... "Intangible personal property" is specifically said to include "money" [6] and, therefore, is not to be taxable as tangible property. ... The effect of the trial court's judgment as between these parties is that the sale of Krugerrands is ordinarily taxable. We reverse that judgment upon a holding that the record and the applicable statutes do not support such a holding.

Section 212.05(1)(e) does not tax charges for private telephone lines because they are neither local telephone service nor long distance calls.

FLORIDA S & L SERVICES v. Dept. of Revenue · filed 1983-11-16(1)(e)

Charges for private lines are neither "recurring charges to regular subscribers for local telephone service" nor "long distance calls" and are therefore not subject to the tax imposed by Section 212.05(1)(e), Florida Statutes.

Section 212.05’s retail sales tax does not require taxing the contract price of a finished greenhouse when the contract is treated as an improvement to real property.

Department of Revenue v. Imperial Builders & Supply, Inc. · filed 1988-01-07(1)(a)1.a.

As brief background, section 212.05, Florida Statutes, declares it to be the legislative intent that every person who engages in the business of selling “tangible personal property” at retail in this state is exercising a taxable privilege. ... In short, these contracts in practice seem to be more than just contracts for the sale of materials only and the trial court could have correctly viewed such contracts as being for improvements to real property. Common logic dictates that delivery of a finished greenhouse can only constitute a direct improvement to real property.

Section 212.05(1)(i) taxes magazine sales, and that tax remains in force when the unconstitutional newspaper exemption is struck.

Dept. of Rev. v. MAGAZINE PUB. OF AMERICA · filed 1992-07-23(1)(i)

Section 212.05(1)(i) specifically states that sales of magazines are taxable transactions. ... However, having concluded that under state law the appropriate remedy is to strike the newspaper exemption granted by section 212.08(7)(w), Florida Statutes (Supp. 1988), we reverse that portion of the trial court's order which concludes that the appropriate remedy is to strike the tax imposed on magazines.

Section 212.05 does not impose sales tax on transactions providing electronic financial information through video displays, even when the provider supplies equipment used to deliver the service.

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

The Court is persuaded, on the undisputed facts, that Section 212.05, Florida Statutes, does not subject Quotron's transactions to sales tax.

Section 212.05 treats removing property from storage and loading it onto a vessel in Florida as a taxable use, even if the property is later consumed outside the state.

Rederi v. State, Department of Revenue · filed 1977-08-02(2)

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 212.05 permits use tax on gambling equipment installed, stored, and maintained in Florida even when the equipment is operated beyond Florida's territorial waters.

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

As determined by the district court, the interpretation of "use" articulated in Klosters Rederi certainly extends to the instant case where the record demonstrates that the gambling equipment aboard New Sea Escape's vessel is installed, stored, and maintained in Florida, and that money is removed from the machines while the ship is docked in Port Everglades. We approve the district court's determination and reasoning on this point.

Section 212.05(1)(a)2 imposes its use tax as a penalty for failing to meet the boat sales tax exemption requirements; it creates no implied presumption against a separate use tax.

Department of Revenue v. GR Swan Enterprises, Inc. · filed 1987-04-15(1)(a)2

We find no such implied presumption arising from Section 212.05(1)(a)(2), and find this case controlled by this court's opinion in Wanda Marine, even though, as the lower court stated, Wanda Marine was decided prior to the enactment of Section 212.05(1)(a)2, Florida Statutes. We find that the "use tax" in Section 212.05(1)(a)2 acts as a penalty for not fulfilling that statute's sales tax exemption requirements, and is not applicable here.

Section 212.05 imposes use tax when a dealer converts a yacht purchased for resale into a capital asset to claim depreciation.

HMY New Yacht Sales, Inc. v. Department of Revenue · filed 1996-07-16

We approve DOR’s determination that HMY was liable for a use tax on “The Bandit” based on its conclusion that HMY’s converting the yacht “from an inventory item to a capital asset was not incident to resale of the property, but was a purposeful use in order to claim depreciation on federal income tax returns” and that “by signing a federal income tax return in which it claimed a deduction for depreciation with respect to the yacht, Petitioner declared that the yacht was not in its inventory of stock in trade held primarily for resale, and that the yacht was used in its trade or business.”

Section 212.05(1)(b) imposes use tax when a seller causes catalogs to be distributed in Florida, even if they are printed and mailed from another state.

SHARPER IMAGE v. Dept. of Rev. · filed 1997-12-08(1)(b)

In our view, the collective import of these statutes is that if tangible personal property is distributed in Florida, it is subject to a use tax. Because Sharper Image distributed tangible personal property, i.e., its catalogs, in Florida, it exercised a taxable privilege in this state and must pay a use tax.

Section 212.05(2) taxes the cost price of tangible personal property used in Florida at three percent; for prefabricated steel furnished under a contract for completed structures in Florida, that amount includes shipping costs.

Whitehead & Kales Co. v. Green · filed 1959-06-30(2)

The revenue act in question provides that a person is exercising a taxable privilege who uses, stores or consumes an article of tangible personal property (F.S. § 212.05, F.S.A.). It also provides that the rate of taxation shall be three per cent of the cost price of each item of tangible personal property when it is used in this state (F.S. § 212.05(2), F.S.A.). ... The bargain was for finished structures at the Florida site and the total price was computed on that basis. Accordingly, the costs to ship the prefabricated units from Michigan to Florida were or should have been included in the computation of the unit price as a basis for determining the total price and, it follows, in determining the amount of the use tax.

Section 212.05 applies use tax to slot machine rental agreements made in Florida even when the machines are operated outside Florida.

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

Appellant argues the separate oral license agreements were not subject to any tax because the slot machines were not used within Florida. See § 212.05, Fla. Stat. (1999). The trial court properly rejected this argument. ... Accordingly, DOR properly determined Appellant’s rental of the slot machines to the cruise operators was subject to taxation.

Section 212.05 does not tax food and sleeping accommodations that are incidental to a camp’s primary custodial services rather than distinct services.

Department of Revenue v. Camp Universe, Inc. · filed 1973-02-20

Section 212.05, Florida Statutes, relating to tangible personal property and food and lodging; the Court deems the fact that food and sleeping accommodations are provided campers at Camp Universe is merely incidental to the primary purpose of Camp Universe. These services are more for the accommodation of the children who are attending Camp Universe than a distinct and separate service provided and rendered by Camp Universe.

Section 212.05 taxes service fees imposed by a seller or lessor as part of 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

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 212.05 taxes the sales price of retail tangible personal property, including services that are part of the sale.

American Telephone & Telegraph Co. v. Florida Department of Revenue · filed 2000-05-17(1)(a)1.a.

Section 212.05(l)(a)l.a., Florida Statutes (1983), provides that the sale of tangible personal property at retail by anyone in the business of making such sales is a taxable privilege and, for the exercise of such privilege, imposes a tax at the rate of 5% (6% after January 1, 1988) of the sales price on each sale. ... Given his factual findings, which AT & T does not challenge, the trial judge properly concluded the sales of engineering services in this case were taxable.

The value of a manufacturer’s post-warranty repair program is taxed as part of the vehicle sale when customers pay for that benefit in the purchase price; repairs under the program are not subject to a second use tax.

Department of Revenue v. General Motors LLC · filed 2012-12-05(1)(a), (1)(b)

For the foregoing reasons, we conclude that the right to participate in the Case-By-Case Program and to receive repairs performed pursuant to it was part of the consideration GM’s customers received in exchange for the purchase price of their GM vehicles. Accordingly, the trial court did not err in concluding that the tax due for such' repairs was paid as part of the original sales transaction, and that to impose a second round of tax on the transaction would amount to double taxation or pyramiding of tax prohibited under Florida law.

Section 212.05 does not tax separately charged transportation of rented equipment when possession passes to the lessee at the lessor’s premises and the lessee chooses and pays for transportation.

Hi-Lift v. Dept. of Revenue · filed 1990-12-10(1)(c), (1)(d)

In the instant case, the terms of the lease provide that the lease is f.o.b. lessor's premises, and therefore, possession is transferred at lessor's place of business. The customer selects the means of transportation, is responsible for the transportation charges, separate and apart from the rental price, and those charges are not deducted from the rental amount. 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. We find no statutory authority for DOR's imposition of sales tax on transportation charges as part of the gross proceeds of these rental transactions.

Section 212.05 does not treat gambling outside Florida waters as occurring within the state.

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

The gambling does not occur "within the state" as provided in section 212.05.

Section 212.05 taxes business conducted in Florida; mileage accrued outside Florida waters cannot be taxed as Florida mileage.

Deerbrooke Investments, Inc. v. Florida Dept. of Revenue · filed 2003-09-10

However, in New Sea Escape Cruises, Ltd. v. Florida Department of Revenue, 823 So.2d 161, 163 (Fla. 4th DCA 2002), rev. granted, 845 So.2d 889 (Fla.2003), we recognized that the purpose of the tax according to section 212.05, Florida Statutes, was to tax those conducting business "in this state." Thus, the mileage accrued outside Florida waters during New Sea Escape's cruises to nowhere could not be taxed as "Florida mileage" under section 212.05 and required proration. ... Nevertheless, we conclude, applying New Sea Escape, that the lease of gaming equipment for use on board the Princess, along with revenue received from gift shop and photography concessionaires as rent, should be prorated under section 212.08(8).

Section 212.05(1)(l) makes Florida florists liable for sales tax regardless of where or by whom the items are delivered.

Florida Department of Revenue v. American Business USA Corp. · filed 2016-05-26(1)(l)

It simply requires that florists located in Florida are liable for sales taxes on sales transactions regardless of where or by whom the items are to be delivered.