Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.
Research or development costs; exemption. Discretionary sales surtax; limitations, administration, and collection. Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Taxation of mail order sales. Maximum tax on fractional aircraft ownership interests. Special provisions; air carriers.Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
Use taxes of vehicle dealers. Education; limited exemption. Rental car surcharge.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.
Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Qualified aircraft exemption. Legislative intent.Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.
Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
Fraudulent claim of exemption; penalties. Trade-ins deducted; exception. Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax. Urban High-Crime Area Job Tax Credit Program. Rural Job Tax Credit Program. Credit for contributions to eligible nonprofit scholarship-funding organizations. Tax returns and regulations.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.
Records required to be kept; power to inspect; audit procedure. Information reports required for sales of alcoholic beverages and tobacco products. Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
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.