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Recent Posts in Florida Tax Law Category

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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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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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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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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 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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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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FLORIDA 2013 DISCRETIONARY SALES SURTAX RATES

Florida's state 6% sales tax rate is the starting point for businesses and consumers to determine the proper sales tax rate to charge for the sale of tangible personal property in Florida. A ...
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FL TAA ALERT- SALES TAX ON RENT - INVERSE PYRAMIDING?

FLORIDA REAL PROPERTY LEASE FOR RE-LEASING - EXEMPT FROM SALES TAX? Arnold Palmer once said, "Golf is deceptively simple and endlessly complicated." The same can be said of sales taxes and a ...
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FL TAX ALERT - WALTON COUNTY LOCAL SALES TAX RISES TO 1.5%

FL TAX ALERT – WALTON COUNTY LOCAL SALES TAX RISES TO 1.5% While inflation may remain at almost zero for a historically long period of time, at least one county in Florida decided that it can ...
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FL TAA ALERT - RENT FREE MONTHS vs SALES TAX?

DO YOU NEED TO CHARGE SALES TAX DURING THE MONTHS A LANDLORD OFFERS FREE RENT IN FLORIDA? Florida is the only state in the country that has a general tax on the rental of real property. As such, ...
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FLORIDA HISTORICAL SALES TAX RATES

Practitioners & Taxpayers, To be well prepared to examine whether proper sales tax amounts have been paid, it is often necessary to not only review the current sales tax rates, but also the sales ...
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FL TAX ALERT - PREPAID CALLING CARDS RETROACTIVELY SUBJECT TO COMMUNICATION SERVICES TAX

FL DOR ATTEMPTS TO RETROACTIVELY SUBJECT RETAILERS OF PREPAID CALLING CARDS TO THE COMMUNICATION SERVICES TAX Does your company or any of your clients sell pre-paid calling cards? If so, then you ...
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FL LITIGATION ALERT - RHINEHART EQUIPMENT - SOL, NEXUS, & A TIPSTER

On August 27, 2012, Administrative Law Judge W. David Watkins issued a recommended order in the Division of Administrative Hearings ("DOAH") case Rhinehart Equipment Co, vs. Department of ...
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FL LITIGATION ALERT - PENALTIES COMPROMISED AFTER FINAL ASSESSMENT

FL TAX LITIGATION ALERT – PENALTIES CAN BE COMPROMISED AFTER FINAL ASSESSMENT A Florida Division of Administrative Hearings ("DOAH") case was finalized on August 27, 2012 concerning ...
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CRIPPLING PENALTIES UNDER FLORIDA SALES AND USE TAX LAW

People often talk about how complicated government regulation is getting these days and how it makes it very hard for businesses to operate in our great country. One would think that our government ...
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FLORIDA TAXPAYER BILL OF RIGHTS

FLORIDA TAXPAYER BILL OF RIGHTS FL Form GT-800039, Revised 05/12 Do you know your rights under Florida law? The Department of Revenue is responsible for administering the tax laws of Florida in a fair ...
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FLORIDA NEXUS QUESTIONNAIRE - WHAT IS NEXUS FOR FLORIDA TAX?

ANSWERS TO YOUR FLORIDA NEXUS QUESTIONNAIRE CONCERNS The days of only major corporations having to deal with tax laws in multiple states has practically vanished in today's world. Even the ...
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