The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.756

213.756 Funds collected are state tax funds.—

(1) Funds collected from a purchaser under the representation that they are taxes provided for under the state revenue laws are state funds from the moment of collection and are not subject to refund absent proof that such funds have been refunded previously to the purchaser.

(2)(a) In any action by a purchaser against a retailer, dealer, or vendor to obtain a refund of or to otherwise recover taxes, fees, or surcharges collected by the retailer, dealer, or vendor from the purchaser:

1. The purchaser in the action has the burden of proving all elements of its claim for a refund by clear and convincing evidence;

2. The sole remedy in the action is damages measured by the difference between what the retailer, dealer, or vendor collected as a tax, fee, or surcharge and what the retailer, dealer, or vendor paid to the taxing authority plus any discount or collection allowance authorized by law and taken by the retailer, dealer, or vendor; and

3. It is an affirmative defense to the action when the retailer, dealer, or vendor remitted the amount collected from the purchaser to the appropriate taxing authority, less any discount or collection allowance authorized by law.

(b) This subsection applies to those taxes enumerated in s. 72.011, excluding chapter 202 and that portion of chapter 203 collected thereunder, and also applies to taxes imposed under chapter 205.

History.—s. 41, ch. 91-112; s. 1, ch. 2005-184.

F.S. 213.756 on Google Scholar

F.S. 213.756 on Casetext

Amendments to 213.756

Arrestable Offenses / Crimes under Fla. Stat. 213.756

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.756.

Annotations, Discussions, Cases:

Cases from cite.case.law:

COX, v. PORSCHE FINANCIAL SERVICES, INC., 342 F. Supp. 3d 1271 (S.D. Fla. 2018)

. . . . § 213.756 (Counts 2, 3, 4) Defendants argue that Fla. . . . . § 213.756 precludes a cause of action in its entirety when, as here, all taxes collected were remitted . . . Stat. § 213.756(2)(a). . . . Stat. § 213.756 does not preclude a finding that the acts were deceptive - whether they kept the taxes . . .

SCHOJAN, v. PAPA JOHNS INTERNATIONAL, INC., 303 F.R.D. 659 (M.D. Fla. 2014)

. . . action “because the relief sought—a refund of a purported sales tax overcharge—is barred by section 213.756 . . .

SCHOJAN, v. PAPA JOHN S INTERNATIONAL INC. s USA,, 34 F. Supp. 3d 1206 (M.D. Fla. 2014)

. . . Papa John’s further contends that Florida Statute § 213.756 expressly bars the purchaser from recovering . . . Florida Statute § 213.756, provides in relevant part: (2)(a) In any action by a purchaser against a retailer . . . Furthermore, Plaintiffs claim that Florida Statute § 213.756 has limited applicability in this case and . . . According to Plaintiffs, § 213.756 is not a bar to a suit, but rather in a claim by a purchaser against . . . Therefore, the Court declines to consider Papa John’s affirmative defenses under Florida Statute § 213.756 . . .

DAYTONA WHEELS, INC. v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 752 So. 2d 62 (Fla. Dist. Ct. App. 2000)

. . . We find section 213.756, Fla. . . .

BLACKSHEARS II ALUMINUM, INC. v. DEPARTMENT OF REVENUE,, 641 So. 2d 928 (Fla. Dist. Ct. App. 1994)

. . . In 1991, the Legislature enacted section 213.756, which provides: 213.756. . . .