Statute Annotations › Florida › Fla. Stat. § 212.08

Fla. Stat. § 212.08

Sales and use tax exemptions: the cases that interpreted this section

Jurisdiction
Florida
Case notes
3
Cited in passing
5
Citing cases indexed
9
Case dates
1973–2015
Screened through
2015-08-26
Courts' treatment: live
No reviewed case has held this section invalid, preempted, superseded or repealed.
This reflects what the reviewed cases said, not legislative action: a later amendment or repeal by the legislature would not appear here unless a reviewed case discussed it.

8 citing cases reviewed of 9 in the citation index: 3 interpreted the section (annotated below), 5 cited it only in passing. Cases filed after 2015-08-26 may not have been reviewed yet.

Have a situation under Fla. Stat. § 212.08?

These notes show how courts have ruled. Ask about your specific facts and see which of these rulings apply, with citations you can check.

Vending-machine sales taxed

Before October 1, 1971, § 212.08(1) taxed food and drinks sold for immediate consumption from vending machines, and the 1971 amendment clarified rather than changed that treatment.

STATE EX REL SZABO FOOD SERV., INC., OF NC v. Dickinson · filed 1973-10-31(1)(b)

The language of the amendment in 1971 was intended to make the statute correspond to what had previously been supposed or assumed to be the law.
Read the full opinion on CourtListener →

Foreign Airlines’ Aviation Fuel Tax

Section 212.08(4)(a)(2) permitted Florida to impose its full sales tax on aviation fuel purchased by foreign airlines, including fuel used outside the State, and the Court upheld that tax.

Wardair Canada Inc. v. Florida Department of Revenue · filed 1986-06-18212.08(4)(a)(2)

In our view, the facts presented by this case show that the Federal Government has affirmatively decided to permit the States to impose these sales taxes on aviation fuel.
Read the full opinion on CourtListener →

Natural-gas industrial exemption

The cross-referenced exemption excludes certain natural-gas sales to industrial customers who use the gas as an energy source or raw material from the Utility Tax.

Seminole Tribe of Florida v. Stranburg · filed 2015-08-26(7)(ff)(2)

That provision states that the Utility Tax does not apply to natural-gas sales to a limited class of industrial customers that use the gas as an energy source or a raw material. Fla. Stat. § 203.01(3)(d) (cross-referencing Fla. Stat. § 212.08(7)(ff)(2)).
Read the full opinion on CourtListener →
5 more cases cited this section only in passing

These cases mention the section without interpreting it (a string cite, a footnote, background). Listed so you can see the full citation record, not just the annotated rulings.

Newsweek, Inc. v. Florida Department of Revenue, the opinion mentions § 212.08(7)(w) only to describe the historical sales-tax classification; the court's holding concerns due-process relief and the refund remedy under § 215.26. opinion →
Bowie v. WASHINGTON DEPT. OF REVENUE, the Washington Supreme Court cites Fla. Stat. § 212.08(7)(w) only while reporting a Florida court's ruling and comparing other jurisdictions; it does not itself interpret or apply the Florida statute. opinion →
Bowie v. Department of Revenue, the opinion quotes Fla. Stat. § 212.08(7)(w) in a footnote and reports a Florida court's ruling, but this court does not interpret or apply that Florida statute itself. opinion →
State ex rel. Szabo Food Services, Inc. of North Carolina v. Dickinson, another published copy of an opinion reviewed on this page; the same opinion was already judged and recorded once. opinion →
Seminole Tribe of Florida v. Stranburg, another published copy of an opinion reviewed on this page; the same opinion was already judged and recorded once. opinion →

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