§ 212.085, Fla. Stat. · Chapter 212. TAX ON SALES, USE, AND OTHER TRANSACTIONS
Fraudulent claim of exemption; penalties.
Text — 2026 Florida Statutes
When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, shall be liable for fine and punishment as provided by law for a conviction of a felony of the third degree, as provided in s. 775.082, s. 775.083, or s. 775.084.
Notes and commentary — not statutory text
History
s. 3, ch. 78-59; s. 86, ch. 87-6; s. 54, ch. 87-101; s. 18, ch. 92-320; s. 1115, ch. 95-147.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/0212.html
- Text hash
- sha256 db0a445aec73ca9af1012d6bd2d5234741df86380949cef5f2d421f821e8e89b
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 775.082, Fla. Stat.Penalties; applicability of sentencing structures; mandatory minimum sentences for certain reoffenders previously released from prison.Printed as s. 775.082
- § 775.083, Fla. Stat.Fines.Printed as s. 775.083
- § 775.084, Fla. Stat.Violent career criminals; habitual felony offenders and habitual violent felony offenders; three-time violent felony offenders; definitions; procedure; enhanced penalties or mandatory minimum prison terms.Printed as s. 775.084
Cited by 3 provisions
Provisions in this library whose text cites § 212.085, Fla. Stat.. Each shows the citation as that text prints it.
The Florida Statutes
- § 212.052, Fla. Stat.Research or development costs; exemption.Printed as s. 212.085
- § 212.06, Fla. Stat.Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.Printed as s. 212.085
- § 212.08, Fla. Stat.Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.Printed as s. 212.085
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.