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Florida Statute 213.055 | Lawyer Caselaw & Research
F.S. 213.055 Case Law from Google Scholar
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The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS
View Entire Chapter
F.S. 213.055
213.055 Declared emergency; waiver or suspension of specified revenue laws and other requirements.
(1)(a) The Governor and Cabinet may grant refunds of state and local taxes on motor and diesel fuel donated during a state of emergency declared pursuant to s. 252.36 for official emergency use in cases in which the state solicits the donation. The refunds may be implemented by a vote of the majority of the Governor and Cabinet during a public meeting or by a majority jointly signing a written order.
(b) The authorized refunds of state and local taxes on motor and diesel fuel apply to taxes imposed by chapter 206.
(2) Notwithstanding any other provision of law, the executive director of the Department of Revenue may implement the following actions during a state of emergency declared pursuant to s. 252.36 for those revenue sources over which the department is granted administrative control pursuant to s. 213.05:
(a) Extend the stipulated due date for tax returns and accompanying tax payments; and
(b) Waive interest that accrues during the period of the state of emergency on taxes due prior to and during the period of the disaster.
(3)(a) As used in this subsection, the term:
1. “Disaster-response period” means:
a. A period that begins 10 calendar days before the first day of a state of emergency declared pursuant to s. 252.36 and ends on the 60th calendar day after the end of the declared state of emergency; or
b. A period that begins on the date that an out-of-state business enters this state in good faith under a mutual aid agreement and in anticipation of a disaster or an emergency, regardless of whether a state of emergency is declared, and ends on the date that the work is concluded, or 7 calendar days after the out-of-state business enters this state, whichever occurs first.
2. “Emergency-related work” means repairing, renovating, installing, building, rendering services, or other business activities that relate to infrastructure that is damaged, impaired, or destroyed by an event that has resulted in a declaration of a state of emergency or performing such activities in anticipation of or in response to a disaster or an emergency, regardless of whether a state of emergency is declared.
3. “Infrastructure” means public roads; public bridges; and property, equipment, and related support facilities owned or used by communication networks, electric generating systems, electric transmission and distribution systems, gas transmission and distribution systems, or water pipelines.
4. “Mutual aid agreement” means an agreement to which two or more business entities are parties and under which a public utility, municipally owned utility, electric cooperative, natural gas special district, natural gas transmission pipeline, or joint agency owning, operating, or owning and operating infrastructure used for electric generation, electric or gas transmission, or electric or gas distribution in this state may request that an out-of-state business perform work in this state in anticipation of a disaster or an emergency.
5. “Out-of-state business” means a business entity that:
a. Does not have a presence in this state, except with respect to the performance of emergency-related work, that conducts no business in this state, and the services of which are requested by a registered business or by a unit of state or local government for purposes of performing emergency-related work in this state; and
b. Is not registered and does not have tax filings or presence sufficient to require the collection or payment of a tax in this state during the tax year immediately before the disaster-response period.

The term also includes a business entity that is affiliated with a registered business solely through common ownership.

6. “Out-of-state employee” means an employee who does not work in this state, except for emergency-related work on infrastructure during a disaster-response period.
7. “Registered business” means a business entity that is registered to do business in this state before the disaster-response period begins.
(b)1. Notwithstanding any other law, an out-of-state business that is conducting operations within this state during a disaster-response period solely for purposes of performing emergency-related work or pursuant to a mutual aid agreement is not considered to have established a level of presence that would require that business to register, file, and remit state or local taxes or fees or require that business to be subject to any registration, licensing, or filing requirements in this state. For purposes of any state or local tax on or measured, in whole or in part, by net or gross income or receipts, the activity of the out-of-state business conducted in this state during the disaster-response period must be disregarded with respect to any filing requirements for such tax, including the filing required for a consolidated group of which the out-of- state business may be a part. This includes the following:
a. Reemployment assistance taxes.
b. State or local professional or occupational licensing requirements or related fees.
c. Local business taxes.
d. Taxes on the operation of commercial motor vehicles.
e. Corporate income tax.
f. Tangible personal property tax and use tax on equipment that is brought into the state by the out-of-state business, used by the out-of-state business only to perform emergency-related work during the disaster-response period, and removed from the state by the out-of-state business after the disaster-response period.
2. Notwithstanding any other law, an out-of-state employee whose only employment in this state is for the performance of emergency-related work or pursuant to a mutual aid agreement during a disaster-response period is not required to comply with state or local occupational licensing requirements or related fees.
(c) An out-of-state business or out-of-state employee who remains in this state after the disaster-response period is not entitled to the privileges provided in this subsection for activities performed after the disaster-response period ends and is subject to the state’s normal standards for establishing presence or residency or for doing business in the state.
History.s. 5, ch. 93-211; s. 122, ch. 95-417; s. 1, ch. 2016-99.

F.S. 213.055 on Google Scholar

F.S. 213.055 on Casetext

Amendments to 213.055


Arrestable Offenses / Crimes under Fla. Stat. 213.055
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.055.



Annotations, Discussions, Cases:

Cases from cite.case.law:

HEUTON, v. FORD MOTOR COMPANY,, 309 F. Supp. 3d 714 (W.D. Mo. 2018)

. . . . § 213.055 ). . . .

MARKHAM, v. WERTIN,, 861 F.3d 748 (8th Cir. 2017)

. . . not permitting him to return to work after his physical condition improved, in violation of section 213.055 . . . retaliation claim under section 213.070(2) is thus different from a discrimination claim under section 213.055 . . .

STONE, v. MCGRAW HILL FINANCIAL, INC. LLC, a, 856 F.3d 1168 (8th Cir. 2017)

. . . . § 213.055. . . .

DENN, v. CSL PLASMA, INC., 816 F.3d 1027 (8th Cir. 2016)

. . . . § 213.055. . . .

STONE, v. McGRAW- HILL GLOBAL EDUCATION HOLDINGS, LLC,, 126 F. Supp. 3d 1077 (E.D. Mo. 2015)

. . . . § 213.055(l)(l)(a)). . . .

SHIRRELL, v. ST. FRANCIS MEDICAL CENTER, 793 F.3d 881 (8th Cir. 2015)

. . . . • § 213.055. . . .

JAIN, v. CVS PHARMACY, INC., 779 F.3d 753 (8th Cir. 2015)

. . . . §§ 213.055, 213.070. . . . See Mo.Rev.Stat. § 213.055(l)(a). . . .

NOEL, v. AT T CORP. SBC, 774 F.3d 920 (8th Cir. 2014)

. . . . § 213.055. . . .

CARTER, v. CSL PLASMA INC., 63 F. Supp. 3d 1034 (W.D. Mo. 2014)

. . . . § 213.055. . . .

SHIRRELL, v. SAINT FRANCIS MEDICAL CENTER,, 24 F. Supp. 3d 851 (E.D. Mo. 2014)

. . . Section 213.055(l)(l)(a) RSMo. . . . manner against any other person” because such person has opposed any practice prohibited by section 213.055 . . .

W. CROMEANS. Jr. v. MORGAN KEEGAN CO. INC. v., 1 F. Supp. 3d 994 (W.D. Mo. 2014)

. . . Section 213.055 RSMo provides that it shall be an unlawful employment practice: ‘(1) for an employer, . . . Clearly Section 213.055 RSMo was meant to apply to the state and its political subdivisions. . . .

In S. PEOPLES, S. v. J., 494 B.R. 395 (B.A.P. 8th Cir. 2013)

. . . hostile work environment, intentional infliction of emotional distress, and retaliation pursuant to § 213.055 . . .

NOEL, v. AT T CORPORATION,, 936 F. Supp. 2d 1084 (E.D. Mo. 2013)

. . . Section 213.055, RSMo.2005-.” Id. at 347. . . .

BUEHRLE, v. CITY OF O FALLON, MISSOURI, A, 695 F.3d 807 (8th Cir. 2012)

. . . . § 213.055(l)(a)). In Daugherty v. . . .

CLARK, v. MATTHEWS INTERNATIONAL CORPORATION,, 639 F.3d 391 (8th Cir. 2011)

. . . . § 623(a); Mo.Rev.Stat. 213.055(1), the Supreme Court of Missouri has opined that if an employer’s consideration . . . . § 213.055(1). . . .

L. WIERMAN, v. CASEY S GENERAL STORES,, 638 F.3d 984 (8th Cir. 2011)

. . . . §§ 2000e-2000e-17) and the Missouri Human Rights Act (Mo.Rev.Stat § 213.055) (“MHRA”). . . .

L. FLYNN, v. AT T YELLOW PAGES,, 780 F. Supp. 2d 886 (E.D. Mo. 2011)

. . . . § 213.055; 29 U.S.C. § 622; see also St. Francis Coll. v. . . .

CLARK, v. MATTHEWS INTERNATIONAL CORPORATION,, 628 F.3d 462 (8th Cir. 2010)

. . . . § 213.055(1). . . .

D. SMITH, v. HY- VEE, INC., 622 F.3d 904 (8th Cir. 2010)

. . . . §§ 213.055, 213.070. . . . Smith filed claims for sexual harassment, in violation of Mo.Rev.Stat. § 213.055, and retaliation, in . . .

MAREZ, v. SAINT- GOBAIN CONTAINERS, INC., 740 F. Supp. 2d 1057 (E.D. Mo. 2010)

. . . discriminatory act, such as "failed to hire,” "discharged” or other act within the scope of Section 213.055 . . .

O. HAWKS, v. J. P. MORGAN CHASE BANK, 591 F.3d 1043 (8th Cir. 2010)

. . . . § 213.055). . . .

BAKER, v. SILVER OAK SENIOR LIVING MANAGEMENT CO. L. C., 581 F.3d 684 (8th Cir. 2009)

. . . . § 213.055(1)(a). In Daugherty v. . . .

RICHEY, v. CITY OF INDEPENDENCE, 540 F.3d 779 (8th Cir. 2008)

. . . . § 213.055. . . . in any manner” against a person “because such person has opposed” sex discrimination forbidden by § 213.055 . . .

S. KATOCH, v. MEDIQ PRN LIFE SUPPORT SYSTEMS, INC., 223 F. App'x 532 (8th Cir. 2007)

. . . . § 213.055. . . .

BLACKWELL, v. DAIMLERCHRYSLER CORPORATION,, 399 F. Supp. 2d 998 (E.D. Mo. 2005)

. . . (2) retaliation; and (3) hostile work environment in violation of the Missouri Human Rights Act, § 213.055 . . .

JOHNSON, v. AT T CORP., 422 F.3d 756 (8th Cir. 2005)

. . . an unlawful employment practice for an employer to discharge any individual on the basis of age, § 213.055 . . .

RUSSELL, v. CITY OF KANSAS CITY, MISSOURI,, 414 F.3d 863 (8th Cir. 2005)

. . . . § 213.055. . . .

EPPS, v. THE CITY OF PINE LAWN,, 353 F.3d 588 (8th Cir. 2003)

. . . . § 213.055. . . . .

C. DARBY, v. BRATCH J. C. Dr. J. a a a, 287 F.3d 673 (8th Cir. 2002)

. . . . § 213.055 (2000). . . .

FIREFIGHTERS INSTITUTE FOR RACIAL EQUALITY, ANDERSON R. v. CITY OF ST. LOUIS, St. F. Jr. C. A. O. E. R. Jr. R. v. St. St. F. Jr. C. A. O. E. R., 220 F.3d 898 (8th Cir. 2000)

. . . . §§ 1981 and 1988, and the Missouri Human Rights Act, Missouri Revised Statutes § 213.055(3X2). . . .

D. LAVIA, v. PENNSYLVANIA, DEPARTMENT OF CORRECTIONS,, 224 F.3d 190 (3d Cir. 2000)

. . . . § 213.055; Mont.Code Ann. § 49-4-101; Neb.Rev.Stat. § 48-1104; Nev. . . .

STUART, v. GENERAL MOTORS CORP., 217 F.3d 621 (8th Cir. 2000)

. . . . §§ 213.055(1) (1996). . . .

STEVENS, v. ILLINOIS DEPARTMENT OF TRANSPORTATION,, 210 F.3d 732 (7th Cir. 2000)

. . . . § 213.055; Mont. . . .

LOWRY, v. POWERSCREEN USB, INC. d b a, 72 F. Supp. 2d 1061 (E.D. Mo. 1999)

. . . . §§ 213.055 et seq. . . .

FLOYD, v. STATE OF MISSOURI DEPARTMENT OF SOCIAL, SERVICES, DIVISION OF FAMILY SERVICES,, 188 F.3d 932 (8th Cir. 1999)

. . . . § 213.055. . . .

S. CARTER, v. CHRYSLER CORPORATION, 173 F.3d 693 (8th Cir. 1999)

. . . . § 2000e~2(e)(l); Mo.Rev.Stat. 213.055(2). . . .

GRAY, v. TYSON FOODS, INC., 46 F. Supp. 2d 948 (W.D. Mo. 1999)

. . . . § 213.055). . . .

L. GIPSON, v. KAS SNACKTIME COMPANY,, 171 F.3d 574 (8th Cir. 1999)

. . . . § 213.055. . . .

BREEDING, v. ARTHUR J. GALLAGHER AND CO., 164 F.3d 1151 (8th Cir. 1999)

. . . . § 213.055 (West 1996). . . .

LYNN, v. DEACONESS MEDICAL CENTER- WEST CAMPUS,, 160 F.3d 484 (8th Cir. 1998)

. . . . § 213.055(l)(l)(a). . . .

DENESHA, v. FARMERS INSURANCE EXCHANGE, DENESHA, v. FARMERS INSURANCE EXCHANGE,, 161 F.3d 491 (8th Cir. 1998)

. . . . § 213.055 (Vernon 1994). . . .

WIRTH, v. COLLEGE OF THE OZARKS,, 26 F. Supp. 2d 1185 (W.D. Mo. 1998)

. . . . § 213.055. . . .

OBERKRAMER, v. IBEW- NECA SERVICE CENTER, INC., 151 F.3d 752 (8th Cir. 1998)

. . . . § 213.055 (West 1996) (defined unlawful employment practices do not include discrimination based on . . .

HOSSAINI, v. WESTERN MISSOURI MEDICAL CENTER,, 140 F.3d 1140 (8th Cir. 1998)

. . . . §§ 213.055 and 213.070. See Hossaini v. Western Missouri Med. . . .

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, M. Ey, v. HBE CORPORATION, s EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, R. v. HBE CORPORATION, s, 135 F.3d 543 (8th Cir. 1998)

. . . . §§ 213.055 and 213.070 (West 1997). . . .

HENNESSEY, v. GOOD EARTH TOOLS, INC., 126 F.3d 1107 (8th Cir. 1997)

. . . . § 213.055-l(l)(a). . . .

KEMPCKE, v. MONSANTO COMPANY,, 945 F. Supp. 193 (E.D. Mo. 1996)

. . . . § 213.055. For purposes of the motion before the Court, the record establishes the following. . . .

S. HOSSAINI, v. WESTERN MISSOURI MEDICAL CENTER Dr. M., 97 F.3d 1085 (8th Cir. 1996)

. . . . §§ 213.055 and 213.070. . . .

MOEBUS, v. OB- GYN ASSOCIATES, INC., 937 F. Supp. 867 (E.D. Mo. 1996)

. . . . § 213.055 (Count II). . . .

L. MARKS, v. SCHOOL DISTRICT OF KANSAS CITY, MISSOURI,, 941 F. Supp. 886 (W.D. Mo. 1996)

. . . . § 213.055 (1996). . . .

C. HOPPER, v. HALLMARK CARDS, INC. C. HOPPER, v. HALLMARK CARDS, INC. C. HOPPER, v. HALLMARK CARDS, INC., 87 F.3d 983 (8th Cir. 1996)

. . . . § 213.055, and the Age Discrimination in Employment Act, 29 U.S.C. §§ 621-634. . . .

BRACKETT, v. STATE HIGHWAYS AND TRANSPORTATION COMMISSION OF MISSOURI,, 163 F.R.D. 305 (W.D. Mo. 1995)

. . . . § 213.055 (Vernon Supp.1995), a state law similar to Title VII which prohibits certain employment practices . . .

S. WILSON, v. INTERNATIONAL BUSINESS MACHINES CORPORATION,, 62 F.3d 237 (8th Cir. 1995)

. . . . § 213.055. . . .

L. NELSON, v. BOATMEN S BANCSHARES, INC. s St. s, 26 F.3d 796 (8th Cir. 1994)

. . . . § 213.055 (Vernon Supp.1993). . . .

D. DAVIS, v. JOHNSON CONTROLS, INC., 21 F.3d 866 (8th Cir. 1994)

. . . Pursuant to section 213.055 of the Missouri Revised Statutes, an employer may not “discriminate against . . .

J. STAFFORD, v. STATE, 835 F. Supp. 1136 (W.D. Mo. 1993)

. . . . § 213.055. . . . to Title VII and Mo.Rev.Stat. § 213.055 based upon the same facts supporting her claims under § 1983 . . . Thus, plaintiffs Title VII and § 213.055 claims against the individual defendants in their individual . . . Regarding plaintiffs Title VII and § 213.055 hostile environment claims against the DOC and its agents . . . Therefore, I find for plaintiff on her Title VII and § 213.055 claims. . . .

In INTERCO INCORPORATED, In INTERCO INCORPORATED,, 152 B.R. 273 (Bankr. E.D. Mo. 1993)

. . . . § 213.055(l)(a) (1992). . . . .

WILLIAMS, v. FERMENTA ANIMAL HEALTH COMPANY,, 984 F.2d 261 (8th Cir. 1993)

. . . . § 1981, and Missouri Revised Statute § 213.055 (1986). . . .

A. CRITTENDON, v. COLUMBIA ORTHOPAEDIC GROUP,, 799 F. Supp. 974 (W.D. Mo. 1992)

. . . individual’s race, color, religion, national origin, sex, ancestry, age or handicap;____ Mo.Rev.Stat § 213.055 . . .

In REPRODUCTION SYSTEMS, INC. D. NOBLET D. v. REPRODUCTION SYSTEMS, INC., 133 B.R. 493 (Bankr. W.D. Mo. 1991)

. . . . § 213.055. 43. The next issue concerns remedies. . . . of nominal damages is also based on the provisions of the Missouri Human Rights Act, Mo.Rev.Stat. § 213.055 . . .

K. ROBERTS, v. PANHANDLE EASTERN PIPELINE COMPANY,, 763 F. Supp. 1043 (W.D. Mo. 1991)

. . . . § 213.055 because it refused to offer plaintiff a promotion due to her gender. . . . The Missouri Supreme Court has held that disparate treatment claims of discrimination brought under § 213.055 . . .

HUBBARD, v. SOUTHWESTERN BELL TELEPHONE CO., 759 F. Supp. 567 (E.D. Mo. 1991)

. . . . § 213.055, by discriminating against her because of her mental handicap. . . . Defendant violated section 213.055 of the Revised Statutes of Missouri which prohibits an employer from . . .

KIENTZY, v. DOUGLAS CORPORATION,, 133 F.R.D. 570 (E.D. Mo. 1991)

. . . . § 2000e et seq., and the Missouri Human Rights Act, § 213.055 R.S.Mo. (1986). . . .

F. CAUDILL, v. FARMLAND INDUSTRIES, INC., 698 F. Supp. 1476 (W.D. Mo. 1988)

. . . . § 213.055, the ADEA’s 300 day limitations period applies. . . . See Mo.Ann.Stat. § 213.055 (Vernon 1986). . . .

G. EUBANKS, MD W. MD M. MD S. MD C. MD MD L. MD H. MD. v. Y. BROWN L. Co. J. Co. E. Co., 604 F. Supp. 141 (W.D. Ky. 1984)

. . . her judgment that the abortion is necessary on a form prescribed by the Department as required by KRS 213.055 . . .