SECTION 212.01. Short title.

SECTION 212.02. Definitions.

SECTION 212.03. Transient rentals tax; rate, procedure, enforcement, exemptions.

SECTION 212.0305. Convention development taxes; intent; administration; authorization; use of proceeds.

SECTION 212.03055. Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.

SECTION 212.0306. Local option food and beverage tax; procedure for levying; authorized uses; administration.

SECTION 212.031. Tax on rental or license fee for use of real property.

SECTION 212.04. Admissions tax; rate, procedure, enforcement.

SECTION 212.05. Sales, storage, use tax.

SECTION 212.0501. Tax on diesel fuel for business purposes; purchase, storage, and use.

SECTION 212.05011. Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.

SECTION 212.0506. Taxation of service warranties.

SECTION 212.051. Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.

SECTION 212.0515. Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.

SECTION 212.052. Research or development costs; exemption.

SECTION 212.054. Discretionary sales surtax; limitations, administration, and collection.

SECTION 212.055. Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.

SECTION 212.0596. Taxation of mail order sales.

SECTION 212.0597. Maximum tax on fractional aircraft ownership interests.

SECTION 212.0598. Special provisions; air carriers.

SECTION 212.06. Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.

SECTION 212.0601. Use taxes of vehicle dealers.

SECTION 212.0602. Education; limited exemption.

SECTION 212.0606. Rental car surcharge.

SECTION 212.07. Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.

SECTION 212.08. Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.

SECTION 212.0801. Qualified aircraft exemption.

SECTION 212.081. Legislative intent.

SECTION 212.0821. Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.

SECTION 212.084. Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.

SECTION 212.085. Fraudulent claim of exemption; penalties.

SECTION 212.09. Trade-ins deducted; exception.

SECTION 212.096. Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.

SECTION 212.097. Urban High-Crime Area Job Tax Credit Program.

SECTION 212.098. Rural Job Tax Credit Program.

SECTION 212.099. Credit for contributions to eligible nonprofit scholarship-funding organizations.

SECTION 212.11. Tax returns and regulations.

SECTION 212.12. Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.

SECTION 212.13. Records required to be kept; power to inspect; audit procedure.

SECTION 212.133. Information reports required for sales of alcoholic beverages and tobacco products.

SECTION 212.134. Information returns relating to payment-card and third-party network transactions.

SECTION 212.14. Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.

SECTION 212.15. Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.

SECTION 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.

SECTION 212.16. Importation of goods; permits; seizure for noncompliance; procedure; review.

SECTION 212.17. Tax credits or refunds.

SECTION 212.18. Administration of law; registration of dealers; rules.

SECTION 212.181. Determination of business address situs, distributions, and adjustments.

SECTION 212.183. Rules for self-accrual of sales tax.

SECTION 212.1831. Credit for contributions to eligible nonprofit scholarship-funding organizations.

SECTION 212.1832. Credit for contributions to eligible nonprofit scholarship-funding organizations.

SECTION 212.184. Rule of construction; disclosure of privileged information.

SECTION 212.185. Sales tax hotline.

SECTION 212.186. Registration number and resale certificate verification; toll-free number; information system; dealer education.

SECTION 212.19. All state agencies to cooperate in administration of law.

SECTION 212.20. Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.

SECTION 212.202. Renaming and continuation of certain funds.

SECTION 212.205. Sales tax distribution reporting.

SECTION 212.21. Declaration of legislative intent.

SECTION 212.211. Savings provision.