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Florida Tax Law Blog

BOAT CAR PLANE DEALERS: FL SALES TAX FORMS

FL DOR Forms: Planes, Boats, & Autos for Florida Sales Tax Clicking around on the Florida Department of Revenue's ("FL DOR") website reminds me of the John Candy and Steve Martin ...
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NAPLES - JAILED FOR FAILURE TO FILE SALES TAX RETURNS

On April 25, 2013, [ name omitted ], owner of Tony Rosado Automotive Services, Inc. located at 1890 Elsa St., Naples, Florida was arrested by the Collier County Sheriff's Department on felony ...
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FL SALES & USE TAX MACHINERY & EQUIPMENT EXEMPTION SIGNED INTO LAW - FINALLY!

On May 17, 2013 Governor Rick Scott signed into law one of the main agenda goals of his term in office. Specifically, Sec. 212.08(7)(kkk), Florida Statutes (F.S.), was enacted with an effective date ...
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AAA-CPA OPPOSES MARKETPLACE FAIRNESS ACT

BELOW PLEASE FIND A LINK TO A FORMAL POSITION LETTER SENT TO EVERY MEMBER OF CONGRESS IN WHICH THE AMERICAN ASSOCIATION OF ATTORNEY-CERTIFIED PUBLIC ACCOUNTANTS OPPOSE THE MARKETPLACE FAIRNESS ACT OF ...
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FLORIDA MOTOR VEHICLE SALES TAX RATES BY STATE - TIP 13A01-02

FLORIDA MOTOR VEHICLE SALES TAX RATES BY STATE – TIP 13A01-02 One of the easiest ways for a Florida car dealer to get themselves in trouble with the Florida Department of Revenue is how to ...
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KEY WEST PRIVATE INVESTIGATOR JAILED FOR SALES TAX

On April 22, 2013, [ name omitted ], owner of Jamson Private Investigations, Security, and Recovery Agency located at 819 Peakcock Plaza, Key West, Florida was arrested by the Monroe County ...
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BROWARD COUNTY AUTO DEALER ARRESTED FOR SALES TAX THEFT

On September 24, 2012, the Florida Department of Revenue ("FDOR") announced [name omitted], was arrested by the Broward County Sheriff's Office. The charges were that he allegedly ...
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FL TAX ALERT: ONLINE TRAVEL COMPANY CASE CERTIFIED TO FL SUPREME COURT

For the past two years, various counties in Florida have been battling the on-line travel companies for local tourist development taxes on the portion of the fee paid by hotel guests but never paid to ...
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LONGWOOD USED CAR DEALER JAILED - SALES TAX THEFT

On April 8, 2013, [ name omitted ], owner of Palm Trading Group, LLC was arrested by the Seminole County Sheriff's Office on felony charges concerning theft of over $49,000 of sales tax ...
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FL TAX ALERT - PUBLIC WORKS CONSTRUCTION CONTRACTS

A common question and a problematic situation that often arises in our practice involves public works contracts, i.e. federal, state, or local government projects, such as a school. Whether the issue ...
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FL TAX ALERT - 200% PENALTY STINGS BUSINESS OWNER

As the case below will illustrate, making an agreement with the Florida Department of Revenue is about as dangerous as trying to hold an angry scorpion in the palm of your hand, which reminds me of a ...
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GAS STATION OWNERS AND DISTRIBUTORS: TIME TO GO GET YOUR REFUNDS

In my daily endeavor of readings state and local tax cases across the country and in Florida, I recently came across companion Florida cases in which I wrote about in the summer of 2012. The cases ...
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FL CAR DEALER: WHEN IS A SALE TAX EXEMPT?

The purpose of this article is to go over some of the requirements a Florida car dealer faces when attempting to comply with the sales and use tax collection and remitting responsibilities for the ...
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FL TAX ALERT - POMPANO BEACH USED CAR DEALER ARRESTED

POMPANO BEACH USED CAR DEALER ARRESTED IN SALES TAX THEFT CASE On February 1, 2013, [ name omitted ], owner of A 2 Zach's Auto Sales, Inc. was arrested by the Plantation Police Department on ...
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FL Tax Alert - R&D Corp Inc Tax Credit Deadling - March 20, 2013

TIP # 13C01-01 DATE ISSUED: March 7, 2013 Research and Development Tax Credit For Florida Corporate Income Tax A research and development tax credit against Florida corporate income tax is provided in ...
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FL NEXUS QUESTIONNAIRE - VOLUNTARY DISCLOSURE LIMITS LOOK BACK!!!

If you are reading this, then you either received a Florida nexus questionnaire from what I like to call our "comrades in Tallahassee" (or Atlanta, Chicago, Dallas, New York, etc) or perhaps ...
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FL TAX LITIGATION ALERT - HUGE VICTORY for Online Travel Companies

FL TAX LITIGATION ALERT – HUGE VICTORY for Online Travel Companies Over the past year or so, there has been significant litigation in Florida involving the Online Travel Companies (OTC's) ...
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FL LITIGATION ALERT - COWBOYS (FL DOR) vs INDIANS

FL Litigation Alert: Seminole Tribe Takes on Florida Department of Revenue Under Federal Native American Taxation Law Grounds Few attorneys or tax professionals practice in the area of Native American ...
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CIRCLE K CASE - TRADEMARK PLANNING ALIVE AND WELL IN FLORIDA

FLORIDA SETTLES WITH CIRCLE K OUT OF COURT IN TRADEMARK PLANNING CASE For those people in the state and local tax profession, trademark planning strategies for reducing corporate state income tax ...
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FL DOR TARGETS HOME OWNERS AFTER FORECLOSURE

FLORIDA DEPT. OF REVENUE TARGETS HOMEOWNERS INSTEAD OF BANKS Consider one of millions of homeowners that suffered excruciating hardships of the recent housing market collapse. Underwater on their ...
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TAMPA CAR DEALER FACES 15+ YEARS FOR SALES TAX THEFT

On January 7, 2013 [name omitted], former owner of Fair Deal Auto Sales of Tampa, Inc., was arrested by the Hillsborough County Sheriff's Office on felony charges concerning theft of over $91,000 ...
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FL TAX ALERT - USED CAR DEALERS TARGETED!!!!

USED CAR DEALERS ARE THE FOCUS OF A STATEWIDE SALES TAX SWEEP BY THE FLORIDA DEPARTMENT OF REVENUE. HERE IS THE REASON WHY… Because our law firm practices almost exclusively against the Florida ...
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2013 FL SALES TAX RATES FOR HOTELS - BY COUNTY

Sales and Use Tax Rates by County 1-Jan-13 Florida has a base tax rate of 6%. Local taxes are in addition to this base rate. Below is a list by County that includes the base rate (6%) plus any local ...
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FL LITIGATION ALERT - MST CONSTRUCTION - THE DOR TOLD ME TO DO IT THIS WAY

In November 30, 2012, MST Construction Inc (MST), filed suit against the Department of Revenue in Leon County. MST claimed that it does not owe an assessed sales tax purported to be owed by the ...
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FL LITIGATION ALERT - HOTELS LIABLE FOR TAX ON EXEMPT GUESTS

Florida's largest industry is tourism, with hotels, restaurants, and car rentals being a constant source of revenue for both Florida's tourism industry as well as the state of Florida from the ...
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