# Fla. Stat. § 212.09: 212.09 Trade-ins deducted; exception

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.09

## Section

- **Citation:** Fla. Stat. § 212.09
- **Heading:** 212.09 Trade-ins deducted; exception
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 212 / Section 212.09

## Text

(1) Where used articles, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on the sale of new articles, the tax levied by this chapter shall be paid on the sales price of the new article, less the credit for the used article taken in trade.

(2) Where used articles, accepted and intended for resale, are taken in trade, or a series of trades, as a credit or part payment on the sale of used articles, the tax levied by this chapter shall be paid on the sales price of the used article less the credit for the used article taken in trade.

(3) A person who is not registered with the department as a seller of aircraft, boats, mobile homes, or vehicles who is selling an aircraft, boat, mobile home, or vehicle and who takes in trade an item other than an aircraft, boat, mobile home, or vehicle may not use the item as a credit against sales price.

History: s. 9, ch. 26319, 1949; s. 4, ch. 98-142.

## Nearby sections

- [Fla. Stat. § 212.01 212.01 Short title.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.01.md)
- [Fla. Stat. § 212.02 212.02 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.02.md)
- [Fla. Stat. § 212.03 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.03.md)
- [Fla. Stat. § 212.04 212.04 Admissions tax; rate, procedure, enforcement.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.04.md)
- [Fla. Stat. § 212.05 212.05 Sales, storage, use tax.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.05.md)
- [Fla. Stat. § 212.06 212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.06.md)
- [Fla. Stat. § 212.07 212.07 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.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.07.md)
- [Fla. Stat. § 212.08 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.08.md)
- [Fla. Stat. § 212.09 212.09 Trade-ins deducted; exception.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.09.md)
- [Fla. Stat. § 212.11 212.11 Tax returns and regulations.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.11.md)
- [Fla. Stat. § 212.12 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.12.md)
- [Fla. Stat. § 212.13 212.13 Records required to be kept; power to inspect; audit procedure.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.13.md)
- [Fla. Stat. § 212.14 212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.14.md)
- [Fla. Stat. § 212.15 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C212_S212.09. Check the current official text before relying on it. Not legal advice.