Blog Posts in Florida Tax Law

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  • Florida Sales Tax - Commercial Real Property Rental
    Florida Sales Tax - Commercial Real Property Rental

    Do you rent commercial real property? It does not matter whether you are the landlord or lessee, the Florida Department of Revenue could pursue either (and sometimes both!) parties until a payment is ...

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  • FLORIDA SALES TAX SALES FOR RESALE EXEMPTION
    FLORIDA SALES TAX SALES FOR RESALE EXEMPTION

    With Florida sales and use tax issues, there are a lot of different facets one must keep track of to ensure compliance. If you take the wrong step, you can end up with a huge assessment. In instances ...

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  • DECEMBER 2023 - FL REDUCES SALES TAX ON COMMERCIAL RENTAL
    DECEMBER 2023 - FL REDUCES SALES TAX ON COMMERCIAL RENTAL

    Florida is the only state to charge sales tax on commercial rentals of real property. “Commercial real property” subject to this tax includes land, buildings, office or retail space, convention or ...

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  • Florida Sales and Use Tax – Landscaper’s Guide
    Florida Sales and Use Tax – Landscaper’s Guide

    Landscapers have a unique business. On the one hand, they can come in and completely change a property to something that not even the owner would imagine as an amazing transformation. On the other ...

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  • 2023 FLORIDA SALES TAX UPDATE PART II
    2023 FLORIDA SALES TAX UPDATE PART II

    This is part two of Florida’s 2023 tax package with updates to various Florida sales and use tax laws that all vendors must know or potentially face dire consequences. The sixth update is another ...

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  • FL Nexus: The 2023 Florida Guide for Out-of-State Businesses
    FL Nexus: The 2023 Florida Guide for Out-of-State Businesses

    In 2018, the Supreme Court of the United States heard a sales and use tax case, South Dakota v. Wayfair, Inc., which rocked the very core of the state and local tax community. The foundation of state ...

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  • FL Sales Tax in Mergers & Acquisitions - Part 2
    FL Sales Tax in Mergers & Acquisitions - Part 2

    The sales tax may not be the first things attorneys consider when handling a merger or acquisition, but that does not mean it should be forgotten. In my prior article on mergers & acquisitions, I ...

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  • FL Sales Tax in Mergers & Acquisitions - Part 1: Stock vs Asset Sales & Occasional or Isolated Sales
    FL Sales Tax in Mergers & Acquisitions - Part 1: Stock vs Asset Sales & Occasional or Isolated Sales

    There are many concerns businesses have when engaging in mergers or acquisitions, but state and local tax is not always one of them. Although often used interchangeably, a merger occurs when two ...

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  • 2023 Florida Sales Tax Rate on Commercial Rent
    2023 Florida Sales Tax Rate on Commercial Rent

    2023 Florida Sales Tax Rate on Commercial Rent Florida is the only state in the United States to impose a sales tax on commercial rent. For years now, the state of Florida has considered itself at a ...

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  • FL DOR’s 2022 Legislative Package - VETOED
    FL DOR’s 2022 Legislative Package - VETOED

    On December 29, 2021, we began posting a series of articles concerning the Florida Department of Revenue’s Legislative Package that was known as SB 1382 “Tax Administration”. We posted a total of ...

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  • FLORIDA SALES TAX FOR CELL PHONE INDUSTRY
    FLORIDA SALES TAX FOR CELL PHONE INDUSTRY

    Cell phone dealers (e.g., authorized dealers, franchisees, or resellers) are currently the focus of the Florida Department of Revenue. The reason – these businesses are “low hanging fruit” for the ...

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  • Part 2 - FL DOR's Bad Legislative Package 2022
    Part 2 - FL DOR's Bad Legislative Package 2022

    On December 29, 2021, we posted an article on our website entitled, “Florida DOR’s 2022 Legislative Package BAD for Florida Business”, which included a link to the twenty proposed ideas prepared by ...

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  • Part 3 - FL DOR's Bad Legislative Package 2022
    Part 3 - FL DOR's Bad Legislative Package 2022

    On December 29, 2021, we posted an article on our website entitled, “Florida DOR’s 2022 Legislative Package BAD for Florida Business”, which included a link to the twenty proposed ideas prepared by ...

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  • Part V - FL DOR's Bad Legislative Package 2022
    Part V - FL DOR's Bad Legislative Package 2022

    On December 29, 2021, we posted an article on our website entitled, “Florida DOR’s 2022 Legislative Package BAD for Florida Business,” which included a link to the twenty proposed ideas prepared by ...

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  • Part IV - FL DOR's Bad Legislative Package - 2022
    Part IV - FL DOR's Bad Legislative Package - 2022

    In-Depth Review of BAD DOR’s 2022 Legislative Package – Part IV On December 29, 2021, we posted an article on our website entitled, “Florida DOR’s 2022 Legislative Package BAD for Florida Business”, ...

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  • 2022 Florida Sales Tax on Peer-to-Peer Car Sharing Companies
    2022 Florida Sales Tax on Peer-to-Peer Car Sharing Companies

    Peer-to-Peer Car-Sharing Companies Must Collect Florida Sales Tax Jan 1, 2022 Starting January 1, 2022, peer-to-peer car sharing service such as Turo.com and GetARound.com, will need collect and remit ...

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  • Florida DOR’s 2022 Legislative Package BAD for Florida Businesses
    Florida DOR’s 2022 Legislative Package BAD for Florida Businesses

    The Florida Department of Revenue (FL DOR) recently released its proposed legislative package for the upcoming 2022 Legislative Session, and most of the concepts are BAD for Florida Businesses. This ...

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  • 2022 Florida Sales Tax Rate on Commercial Rent
    2022 Florida Sales Tax Rate on Commercial Rent

    NEED 2023 RATES? CLICK HERE Florida is the only state in the United States to impose a sales tax on commercial rent. For years now, the state of Florida has considered itself at a competitive ...

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  • FL 0% Sales Tax Zip Code: Certificate of Forwarding Agent Address
    FL 0% Sales Tax Zip Code: Certificate of Forwarding Agent Address

    On May 21, 2021, Governor Ron DeSantis signed House Bill 7061 into law, taking the first step in the right direction to equalizing the Florida export industry. For years, the Florida Department of ...

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  • FL Senate Amends Economic Nexus & Marketplace Facilitator Bills
    FL Senate Amends Economic Nexus & Marketplace Facilitator Bills

    On March 25, 2021, the Florida Senate amended Senate Bill 50 to include other state and local tax related changes which should directly benefit Florida businesses while shifting the burden of ...

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  • STOP Collecting Hillsborough County 1% Sales Surtax
    STOP Collecting Hillsborough County 1% Sales Surtax

    On February 25, 2021, the Florida Supreme Court struct down Hillsborough County’s 1% surtax earmarked for transportation originally enacted in 2018. Business owners have been in a state of limbo ...

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  • 2021 FLORIDA ECONOMIC NEXUS LEGISLATION
    2021 FLORIDA ECONOMIC NEXUS LEGISLATION

    UPDATE - GOVERNOR SIGNS ECONOMIC NEXUS LEGISLATION! READ ABOUT IT HERE! Florida is officially the last state (with a sales tax) to not implement economic nexus legislation, which is about to change on ...

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  • Are Gratuities Subject to Florida Sales Tax?
    Are Gratuities Subject to Florida Sales Tax?

    The taxability of gratuities depends on whether the gratuity is part of the sale of the good or service. The answer is not a simple yes or no, it’s more situational. Let’s look at two different ...

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  • Florida – Restaurant Sales and Use Tax Audits
    Florida – Restaurant Sales and Use Tax Audits

    Businesses across the board have taken a huge hit as a result of COVID. This pandemic was and still continues to be something no one could have planned for that’s for sure. As restaurants reopen or ...

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  • FL SALES TAX: Real Property Contractors/Fabrication
    FL SALES TAX: Real Property Contractors/Fabrication

    A real property contractor is defined as someone who supply and affix, or install, goods that become part of real property. As a real property contractor in the state of Florida you do not charge ...

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  • Are Services Taxable in Florida?
    Are Services Taxable in Florida?

    The state of Florida imposes a tax rate of 6% plus any local discretionary sales tax rate. It is commonly known that tangible personal property is taxable in Florida. Tangible personal property is ...

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  • FLORIDA SALES TAX CLASS ACTION ON CAR RENTALS
    FLORIDA SALES TAX CLASS ACTION ON CAR RENTALS

    A sale in Florida subject to sales tax normally requires the seller to collect Florida sales tax from the purchaser. In cases where a customer believes a business has charged too much sales tax, the ...

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  • FL DEPT OF REVENUE AUDIT VS LIMITED SCOPE AUDIT
    FL DEPT OF REVENUE AUDIT VS LIMITED SCOPE AUDIT

    The Florida Department of Revenue (DOR) has traditionally issued two different types of sales and use tax audit notices. These are the DR-840 “full” audit notice that was traditionally issued from a ...

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  • Florida Sales Tax for Nonresident Car Purchases (2020)
    Florida Sales Tax for Nonresident Car Purchases (2020)

    Florida car dealers have a powerful sales and use tax tool at their disposal to lure customers to Florida. Some dealers are unaware of this provision. Other dealers might misapply it. Car dealers need ...

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  • FLORIDA SALES TAX FOR AMUSEMENT MACHINES
    FLORIDA SALES TAX FOR AMUSEMENT MACHINES

    Amusement machines have a unique approach to calculating Florida sales tax on the sales price of each “play.” Failure to calculate the correct amount of Florida sales tax could lead to the machine ...

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  • FLORIDA SALES TAX ON CONCESSION SALES
    FLORIDA SALES TAX ON CONCESSION SALES

    Sales from concession stands of food, drinks, tobacco products, and various other items generally are subject to Florida sales tax. Florida sales tax will be imposed at the rate where the concession ...

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  • Refund Deadline Extended for Florida Sales Tax
    Refund Deadline Extended for Florida Sales Tax

    Going through a Florida sales tax audit is about as much fun as getting an abscessed tooth drilled into, but there is now a silver lining to going through a Florida sales tax audit. During the 2020 ...

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  • FLORIDA SALES TAX BRACKET SYSTEM
    FLORIDA SALES TAX BRACKET SYSTEM

    If you or your client collect Florida sales tax and do not know about the “bracket system,” then you may have a potential costly problem waiting to be discovered during your next Florida sales and use ...

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  • FL DCA Says No Airbnb Tourist Development Tax
    FL DCA Says No Airbnb Tourist Development Tax

    The internet rental industry recently received an important victory relating to Tourist Development Tax. TDT is a tax, which can be imposed by counties, on persons who rent lodging accommodations for ...

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  • FL Department of Revenue Petition for Administrative Hearing
    FL Department of Revenue Petition for Administrative Hearing

    When the Department of Revenue issues a Notice of Proposed Assessment, taxpayers are given several options, including the filing of a informal protest, a refund claim in Circuit Court, or a Petition ...

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  • FLORIDA SALES TAX GUIDE FOR BAKERIES
    FLORIDA SALES TAX GUIDE FOR BAKERIES

    If you run a bakery, you already know you work hard. You have to ensure your goods are baked and kept fresh for customers. Health code inspections come frequently. Vendors must be timely paid. And ...

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  • FL TAX LEGISLATURE TARGETS UBER-LYFT
    FL TAX LEGISLATURE TARGETS UBER-LYFT

    The ride sharing industry has taken the world by storm since 2009 when UBER started the concept of “ride sharing services” to compete with the taxi industry. Lyft joined the industry in 2012, creating ...

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  • FL SALES TAX BILL: WIN FOR FOOD/GROCERY DELIVERY SERVICES
    FL SALES TAX BILL: WIN FOR FOOD/GROCERY DELIVERY SERVICES

    The food and grocery delivery service industry in Florida should be holding their collective breath right now because they just might be handed a huge victory in the latest sales tax legislation. ...

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  • FLORIDA SALES AND USE TAX ON MACHINERY
    FLORIDA SALES AND USE TAX ON MACHINERY

    In Florida, the purchase of machinery and equipment is usually subject to sales or use tax. However, there may be exceptions (called exemptions) that allow a purchaser not to pay sales or use tax on ...

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  • New Taxpayer Favorable Doc Stamp Case - Part II
    New Taxpayer Favorable Doc Stamp Case - Part II

    Considering “consideration” in taxing mortgages, notes and other financial instruments, Part II. [i] Examining the decisions in 1701 Collins Miami Owner, LLC v Department of Revenue, Case Nos. 19-1879 ...

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  • FLORIDA SALES TAX RATE ON COMMERCIAL RENT 2020
    FLORIDA SALES TAX RATE ON COMMERCIAL RENT 2020

    Looking for 2021 sales tax rates on commercial rent? Click HERE. Florida is the only state in the nation that subjects commercial rent to sales tax, which puts Florida at a competitive disadvantage ...

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  • ANALYSIS OF FLORIDA ECONOMIC NEXUS BILLS
    ANALYSIS OF FLORIDA ECONOMIC NEXUS BILLS

    There are two bills before the Florida legislature concerning economic nexus and marketplace facilitator laws that would require out-of-state sellers to collect sales tax on sales into Florida or the ...

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  • Levy County FL - Tourtist Development Tax Rate Increased to 4%
    Levy County FL - Tourtist Development Tax Rate Increased to 4%

    The government finds ways to tax things multiple ways. Florida is no different. On the rental or lease of accommodations (e.g., hotels, motels, RV parks, etc.) for a term of six months or less, sales ...

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  • FLORIDA SALES TAX HANDBOOK: HVAC CONTRACTORS
    FLORIDA SALES TAX HANDBOOK: HVAC CONTRACTORS

    Florida sales and use tax laws are very confusing, especially in the construction industry. HVAC companies fall into this category of confusion as well, but the issues are a little more clear cut if ...

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  • Florida Exempts Items Donated to 501(c)(3) From Sales and Use Tax
    Florida Exempts Items Donated to 501(c)(3) From Sales and Use Tax

    Starting July 1, 2019, Florida changed the law so that taxpayers who purchase items exempt for resale no longer have to remit sales and use tax on those items when they are donated to a 501(c)(3) ...

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  • Technology: Overlooked Florida Sales Tax Exemption
    Technology: Overlooked Florida Sales Tax Exemption

    Technology and Florida’s sales and use tax laws have been playing a game of cat and mouse for decades. As new technology enters the market, Florida tries to capture that new technology under its ...

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  • Is CBD Subject to Florida Sales Tax?
    Is CBD Subject to Florida Sales Tax?

    We have recently received an influx of calls regarding the taxability of CBD products derived from hemp. In Florida, sales of tangible personal property are subject to sales and use tax unless they ...

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  • Bad Debts – Florida Sales Tax Exemption
    Bad Debts – Florida Sales Tax Exemption

    Did you know you can take sales tax credits for bad debts in your business? Quite often, businesses do not collect the total balance of their sales. These bad debts are kept track of, and at the end ...

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  • Is Labor Subject to Sales Tax in Florida?
    Is Labor Subject to Sales Tax in Florida?

    Florida taxpayers are often surprised to discover that labor is subject to sales and use tax. However, it is not all labor that is subject to tax. Instead, it is only certain types of labor. To make ...

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  • FL DOR Abuses “Limited Scope Audit” Authority
    FL DOR Abuses “Limited Scope Audit” Authority

    For many years, the Florida Department of Revenue has issued notices to taxpayers for “limited scope audits” or “self-audits.” Generally, these notices indicate a lead number which references some ...

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  • FL Sales Tax: Occasional Isolated Sales Exemptions
    FL Sales Tax: Occasional Isolated Sales Exemptions

    Florida exempts both occasional sales and isolated sales from sales and use tax. While, most people are familiar with the principle that sales of tangible personal property at retail are subject to ...

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  • 2019 FL Back to School Sales Tax Holiday
    2019 FL Back to School Sales Tax Holiday

    Florida has passed the back to school sales tax holiday again. The holiday will allow individuals to buy certain supplies and materials tax-free for a limited amount of time. What qualifies for ...

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  • BUYING A BOAT IN FLORIDA: OUT OF STATE SALES TAX
    BUYING A BOAT IN FLORIDA: OUT OF STATE SALES TAX

    Florida has some of the largest and widest variety of boat dealers in the country. Many people visit Florida to get a good deal on a boat and Florida offers tax benefits to encourage those purchases. ...

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  • FL SALES TAX EXEMPTIONS: AQUACULTURE
    FL SALES TAX EXEMPTIONS: AQUACULTURE

    Florida has many tax exemptions for farmers. These exemptions help farmers to continue to provide a vital contribution to Florida’s economy and food supply. In 2018, the Florida Legislature expanded ...

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  • FLORIDA SALES & USE TAX APPORTIONMENT HANDBOOK
    FLORIDA SALES & USE TAX APPORTIONMENT HANDBOOK

    Most sales or uses occurring in Florida are taxed at the full Florida state sales and use tax rate plus any applicable local surtax rate. However, there are certain exceptions to this rule. One ...

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  • FL Sales Tax: Leased Property Converted to the Owner’s Use
    FL Sales Tax: Leased Property Converted to the Owner’s Use

    It is a generally settled principle that items purchased for lease to a business’s customers allows the business to purchase those items tax free. Slightly less well known is the provision in section ...

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  • Florida Sales Tax: Nursing Homes
    Florida Sales Tax: Nursing Homes

    The purpose of this article is to discuss the Florida sales and use tax treatment for rent between (1) the nursing home and its landlord and (2) the nursing home and its tenants. A popular state for ...

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  • 8.5% Hillsborough County Surtax Rate: 2019
    8.5% Hillsborough County Surtax Rate: 2019

    It’s that time of year when individuals and businesses look to the new year and start planning for better brighter things. In Florida, there were a number of voter issues that impacted that. ...

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  • FL SALES TAX 10% PENALTY FOR LATE FILING
    FL SALES TAX 10% PENALTY FOR LATE FILING

    If you are registered with the Florida Department of Revenue (“Department”) for sales and use tax purposes, you most likely have a requirement to file a Sales and Use Tax Return, Form DR-15. ...

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  • FL SALES TAX $60K CAP ON BOAT REPAIRS
    FL SALES TAX $60K CAP ON BOAT REPAIRS

    The repair of a boat in Florida is generally subject to tax at a rate of 6% plus 0% to 2.5% county surtax. However, on each repair of a boat in Florida, the tax on the repair may not exceed $60,000. ...

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  • FL SALES TAX: AIRCRAFT 1% OF 6% RULE
    FL SALES TAX: AIRCRAFT 1% OF 6% RULE

    Aircraft sales and use tax is one of the most complex and convoluted areas of tax law to understand. After throwing into the mix the mobility of aircraft and multiple states vying to tax the aircraft ...

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  • FLORIDA SALES TAX FOR REMOTE SELLERS
    FLORIDA SALES TAX FOR REMOTE SELLERS

    In June 2018, the United States Supreme Court decided South Dakota v. Wayfair. The Court tossed aside the old requirement a business had to be physically located in a state before the state could ...

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  • FLORIDA SALES TAX – COUPONS v. DISCOUNTS
    FLORIDA SALES TAX – COUPONS v. DISCOUNTS

    For consumers, the difference between a coupon or a discount does not make much of a difference most of the time. As far as a consumer is concerned, both reduce the amount paid for an item or a ...

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  • FL Property Tax Exemption for Nontraditional Schools
    FL Property Tax Exemption for Nontraditional Schools

    Florida provides a property tax exemption for properties used for educational purposes. While state schools and universities would seem to fall very clearly under this category, they only represent a ...

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  • FL TARGETS FLORISTS FOR SALES TAX AUDITS
    FL TARGETS FLORISTS FOR SALES TAX AUDITS

    The Florida Department of Revenue has been focused on auditing florists for sales and use tax audits. I remember being told at an early age that sending flowers says “I love you” to the recipient. As ...

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  • Florida Sales Tax – Hope Scholarship Credit
    Florida Sales Tax – Hope Scholarship Credit

    The Hope Scholarship provides bullied or physically assaulted students with a scholarship to another school. However, car dealers are in for a significant amount of additional rules and regulations ...

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  • FL SALES TAX: $5,000 SURTAX CAP ON BULK SALES
    FL SALES TAX: $5,000 SURTAX CAP ON BULK SALES

    For retailers in Florida, keeping up with sales tax laws and exemptions can be a daunting task. Retailers are liable to the Department of Revenue for under collecting tax and retailers can be sued by ...

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  • FLORIDA SALES TAX AND DROP SHIPMENTS
    FLORIDA SALES TAX AND DROP SHIPMENTS

    Drop shipments are great ways for sellers to take advantage of avoiding the costs of inventory storage when selling to customers. For a drop shipment to occur, normally an individual buys from a ...

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  • Scholarship Donations in Lieu of FL Sales Tax on Rent?
    Scholarship Donations in Lieu of FL Sales Tax on Rent?

    Does your business make donations to help fund scholarships? Does your business also pay sales tax on commercial rent? As of October 1, 2018, Florida businesses can apply to reduce the sales tax on ...

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  • Florida Sales Tax - Voluntary Disclosure Program
    Florida Sales Tax - Voluntary Disclosure Program

    The purpose of this article is to discuss one of the most beneficial areas of Florida sales tax law – The Florida Voluntary Disclosure Program. Florida’s sales tax laws are endlessly complicated. ...

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  • FL Reemployment Tax: An Employer's Perspective, Part II
    FL Reemployment Tax: An Employer's Perspective, Part II

    An Employer’s Perspective: Florida “Reemployment Tax” aka, Unemployment Tax, Part II By James F. McAuley, Esq. BCS. Introduction Part I of this article focused on how an employer can distinguish ...

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  • 2018 Florida Tax Legislation Update
    2018 Florida Tax Legislation Update

    The legislative session has finally come to an end and the governor has signed into law the Legislature’s 2018 tax package. There are a few exemptions that are renewed from last year. There are also ...

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  • 0% Florida Sales Tax Rate?  Yes, In Certain Zip Codes
    0% Florida Sales Tax Rate? Yes, In Certain Zip Codes

    Tangible personal property imported, produced, or manufactured in this state for export are not subject to Florida sales tax when the importer, producer, or manufacturer delivers the property to a ...

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  • An Employer's Perspective: Florida "Reemployment tax" aka, Unemployment Tax
    An Employer's Perspective: Florida "Reemployment tax" aka, Unemployment Tax

    An Employer’s Perspective: Florida “Reemployment tax” aka, Unemployment Tax. Part I of II by James F. McAuley, Esq. Who must pay Florida Reemployment tax? Generally, speaking it’s the difference ...

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  • RESTAURANT FLORIDA SALES TAX HANDBOOK
    RESTAURANT FLORIDA SALES TAX HANDBOOK

    FLORIDA SALES TAX ON RESTAURANTS Restaurant owners and managers know the challenges of daily operations. From the stresses of employees being unable to make a shift to ensuring you have enough product ...

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  • Florida Sales Tax Exemption on Admissions for Resale
    Florida Sales Tax Exemption on Admissions for Resale

    Sales tax is designed, in theory, to tax the final consumer of a product. There are all sorts of exceptions to this rule as well as exemptions, credits, and exclusions that help Florida sales tax law ...

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  • SALES TAX ON AIRCRAFT PARTS AND REPAIRS IN FLORIDA
    SALES TAX ON AIRCRAFT PARTS AND REPAIRS IN FLORIDA

    SALES TAX ON AIRCRAFT PARTS AND REPAIRS IN FLORIDA The general rule is aircraft parts are considered to be tangible personal property, which are subject to tax when purchased or used in Florida. ...

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  • 2017 New FL Sales Tax Exemption for New Construction
    2017 New FL Sales Tax Exemption for New Construction

    As of July 1, 2017, Florida has a sales and use tax emption for the purchase of building materials, pest control services, and the rental of tangible personal property used in new construction in ...

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  • Florida Sales Tax Back To School Holiday - Aug 4-6th
    Florida Sales Tax Back To School Holiday - Aug 4-6th

    Two New Tax Holidays for 2017 When I heard there were two new holidays passed by the legislature, I was hoping the state had finally legitimized “Lawyer Appreciation Day,” day off included, or at the ...

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  • NEW FL SALE TAX EXEMPTION - DATA CENTERS
    NEW FL SALE TAX EXEMPTION - DATA CENTERS

    As of July 1 st, 2017, Florida has a new sales and use tax exemption: data centers. This move by the Florida legislature is interesting in a time when many states are attempting to expand exemptions ...

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  • Cleaning Services Are Taxable In Florida
    Cleaning Services Are Taxable In Florida

    It happens more often then I’d like. Despite a long day at the office, a last minute phone call or email has kept me at work until my car is the only one I see in the parking lot when I leave. But ...

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  • Florida FINALLY Reduces the Sales Tax on Commercial Rent
    Florida FINALLY Reduces the Sales Tax on Commercial Rent

    Effective January 1, 2018, Florida has (finally) reduced the sales tax rate on commercial rent. Because Florida is the only state in the country that has a sales tax on commercial rent, many people ...

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  • FL SALES TAX NEXUS: FULFILLMENT BY AMAZON (FBA)
    FL SALES TAX NEXUS: FULFILLMENT BY AMAZON (FBA)

    Imagine owning an online business. The business has inventory in several states via Amazon’s Fulfillment By Amazon (“FBA”) services. This inventory is stored in warehouses across the country base on ...

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  • FL Auto Dealers: DOR Cherry-Picks Statutes to Over-Assess Auto Dealers
    FL Auto Dealers: DOR Cherry-Picks Statutes to Over-Assess Auto Dealers

    When an audit is initiated against a car dealer, it can send owners scrambling for records of all kinds. From bad debts to out-of-state sales, there are countless documents from the three-year period ...

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  • Debtor's Prisons and Double Jeopardy in State Tax Prosecutions
    Debtor's Prisons and Double Jeopardy in State Tax Prosecutions

    Debtor’s Prisons and Double Jeopardy in State Tax Prosecutions: The Department of Revenue Has A New Trick Up Its Sleeve. The term debtor’s prison tends to conjure up images straight out of Dickens. ...

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  • Tax Assessment Unenforceable Under Florida Law?
    Tax Assessment Unenforceable Under Florida Law?

    WHEN A TAX ASSESSMENT IS UNENFORCEABLE UNDER FLORIDA LAW BY JAMES F.McAULEY [1] Florida law has a specific definition for the term “rule”. In the context of administrative law and state tax rulings, ...

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  • FL HOMESTEAD EXEMPTION RISKED RENTING ON AIRBNB
    FL HOMESTEAD EXEMPTION RISKED RENTING ON AIRBNB

    Florida County Property Appraisers take hard line on the rental of property through the popular Airbnb service. It is a longstanding tradition for technology and law to be at odds. Technology moves at ...

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  • FL DOR WAITS 10 YRS TO SAY DROP SHIPMENTS NOT TAXABLE
    FL DOR WAITS 10 YRS TO SAY DROP SHIPMENTS NOT TAXABLE

    After nearly 10 years in limbo, the Florida Department of Revenue (“Department”) issued a Final Order resolving a taxpayer’s litigated tax liability issuing a final order in March 2017 finally ...

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  • FL SALES TAX AUDIT - HOTELS & EXTENDED STAY MOTELS
    FL SALES TAX AUDIT - HOTELS & EXTENDED STAY MOTELS

    Are you a hotel owner/operator facing a Florida sales tax audit? Did you try to handle the audit yourself thinking nothing was wrong? Or have you heard enough horror stories about sales tax audits ...

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  • FL Taxation of Florists Case Denied Cert by US Sp Ct
    FL Taxation of Florists Case Denied Cert by US Sp Ct

    FL Taxation of Florists Case Denied Cert by US Sp Ct I remember when one could understand the limits of a state’s ability to subject transactions to sales tax. But that understanding has been ...

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  • 2017 TIP 16A01-24 FL Sales Tax Rates on Cars for Nonresident Purchasers
    2017 TIP 16A01-24 FL Sales Tax Rates on Cars for Nonresident Purchasers

    2017 Florida Sales Tax Car Exemption for Nonresident Purchasers Florida Car Dealers – the publication for 2017 sales tax rates on vehicle sales throughout the United States has arrived! Florida ...

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  • NURSING HOME SALES TAX REFUND ON ELECTRICITY
    NURSING HOME SALES TAX REFUND ON ELECTRICITY

    NURSING HOME SALES TAX REFUND ON ELECTRICITY When thinking of assisted living facilities, skilled nursing facilities, and the like, memories of friends and loved ones living there are brought to mind. ...

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  • FL TAXABLE RENTAL VS NONTAXABLE SERVICE
    FL TAXABLE RENTAL VS NONTAXABLE SERVICE

    FL TAXABLE RENTAL VS NONTAXABLE SERVICE We have been getting an usually high number of calls from companies that are being audited and assessed Florida sales tax when using equipment to provide a ...

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  • ARE CLEANING SERVICES TAXABLE IN FLORIDA?
    ARE CLEANING SERVICES TAXABLE IN FLORIDA?

    ARE CLEANING SERVICES TAXABLE IN FLORIDA? I get calls several times a month from nervous owners of cleaning companies and suspicious customers of cleaning companies, both asking the same question: Are ...

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  • WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE, PART 2
    WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE, PART 2

    FL TAX: WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE, PART TWO. (A MULTISTATE ANALYSIS OF STANDING) Meet Florida taxpayer, Ms. Flora. She inherited a house in Missouri from her late mother, FloraBell. ...

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  • WILL MEDICAL MARIJUANA BE SUBJECT TO FLORIDA SALES TAX?
    WILL MEDICAL MARIJUANA BE SUBJECT TO FLORIDA SALES TAX?

    The groups battling to legalize pot sales in the U.S. had a rather large victory in the 2016 election. Presuming the election results hold, we will have 29 states that permit cannabis use for either ...

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  • FL TAX: WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE
    FL TAX: WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE

    WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE ANALYSIS OF SPECIAL INJURY TAXPAYER STANDING IN FLORIDA COURTS The Florida Supreme Court accepted jurisdiction to review a case from the Fourth District ...

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  • FL SALES TAX ON DROP SHIPMENTS
    FL SALES TAX ON DROP SHIPMENTS

    FL Sales Tax on Third Party Drop Shipments Florida sales tax is, in general, a tax on the selling merchant that is required to be passed along to the purchaser of taxable items. This seems simple ...

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  • FL SALES TAX BIOMETRIC FINGERPRINT - VOLUNTARY DISCLOSURE AVAILABLE
    FL SALES TAX BIOMETRIC FINGERPRINT - VOLUNTARY DISCLOSURE AVAILABLE

    The biometric fingerprint industry in Florida has been in shock over the last year regarding a revelation that their services might be subject to Florida sales tax. Considering that almost no one in ...

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  • Star Wars Parody - Florida Department of Revenue
    Star Wars Parody - Florida Department of Revenue

    The Florida Department of Revenue... "You will never find a more wretched hive of scum and villainy." ** This is a parody for comedic purposes only. We do not own any rights to Star Wars or its ...

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