Blog Posts By Category
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FL SALES TAX FORGIVENESS POST-WAYFAIR: AMAZON FBA SELLERS
After the SD v Wayfair decision on June 21, 2018, internet retailers using Amazon, Ebay, and other online marketplaces should be having trouble sleeping. Not only has the world turned upside down with ...
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South Dakota v Wayfair Prediction - At least 5 Justices for Wayfair
Below please find a link to a breakdown of each comment made by the justices in the SD v Wayfair case along with a prediction of whether that comment swayed for SD or Wayfair. The totality of the ...
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MULTI-STATE TAX AMNESTY FOR AMAZON FBA SELLERS!!!!!
ACT NOW! MULTI-STATE TAX AMNESTY FOR AMAZON FBA If you sell goods or services using Fulfillment by Amazon, a.k.a. Amazon FBA , then you have probably been losing sleep at night worrying about whether ...
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FL SALES TAX FORGIVENESS POST-WAYFAIR: AMAZON FBA SELLERS
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FL Sales and Use Tax for Pandemic Closed Business
The coronavirus/COVID-19 pandemic has impacted everyone’s lives. Included in this, it has impacted Florida tax revenue and its businesses significantly. Tourism and the hospitality industry provide a ...
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FL Sales and Use Tax for Pandemic Closed Business
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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. ...
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FL Tax Alert - New Taxpayer Favorable Doc Stamp Case
Considering “consideration” in taxing mortgages, notes and other financial instruments [i] Part I History and focus of the tax Florida imposes a tax on most real estate conveyances. Generally, it is ...
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Florida Doc Stamp Taxes on Short Sales - TAA 08B4-006
The housing market collapse hit millions of Americans very hard. Struggling to make ends meet, and underwater on their homes, many homeowners were forced to give up their family homes in an effort to ...
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New Taxpayer Favorable Doc Stamp Case - Part II
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2014 FICPA DOR LIAISON MEETING SUMMARY
2014 FICPA DOR LIAISON MEETING For more than 30 years, the FICPA and the Florida Department of Revenue have meet once a year to discuss that state of affairs between our state's taxing authority and ...
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FL DOR VS SEMINOLE TRIBE - INDIANS WIN SALES TAX CASE
DON'T MESS WITH THE SEMINOLES – FLORIDA LOSES SALES TAX CASE AGAINST SEMINOLES Few attorneys or tax professionals have heard of, let alone practice in the area of Native American Taxation. While ...
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FL TOBACCO DISTRIBUTOR UPDATE - ANOTHER REFUND OPPORTUNITY
FL TOBACCO DISTRIBUTOR UPDATE – ANOTHER REFUND OPPORTUNITY Just over two years ago, the well-known Micjo decision came down from the 2 nd District Court of Appeal. In Micjo , the court ruled that ...
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2014 FICPA DOR LIAISON MEETING SUMMARY
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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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FL Sales Tax Audit - Know Your Rights
The Florida Department of Revenue is governed by certain statutes and rules on how they are supposed to conduct a Florida sales and use tax audit. I would like to go over some of these basic rights so ...
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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 FOR AMUSEMENT MACHINES
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FL Office of Financial Regulation - Check Cashers & Money Transmitters Prepare For Examination
If you are a licensed check casher or money transmitter in Florida, then you are subject to chapter 560, Florida Statutes ("F.S."). If you are even aware of that fact, you probably are not fully aware ...
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FL Office of Financial Regulation - Check Cashers & Money Transmitters Prepare For Examination
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2014 FICPA DOR LIAISON MEETING SUMMARY
2014 FICPA DOR LIAISON MEETING For more than 30 years, the FICPA and the Florida Department of Revenue have meet once a year to discuss that state of affairs between our state's taxing authority and ...
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WHEN A CLOSED BUSINESS ISN'T CLOSED TO FL DOR
When a Closed Business Isn't Closed to the DOR According to the Small Business Administration, about 50% of businesses close within 5 years of starting. This means that a significant number of company ...
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FL DOC STAMPS DUE ON BANKRUPTCY TRUSTEE DEEDS
FL DOC STAMPS DUE ON BANKRUPTCY TRUSTEE DEEDS – VOLUNTARY DISCLOSURE? Since the real estate market started a free fall in 2008, Florida's foreclosure market has been a bellwether for how our economy ...
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2014 FICPA DOR LIAISON MEETING SUMMARY
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Biegalski - New Executive Director of the Florida Department of Revenue
No, it’s not a joke. Effective April 1, 2016, Leon M. Biegalski is the new executive director of the Florida Department of Revenue. Could his reign be the first to result in the fair treatment of ...
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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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FLORIDA SALES TAX ON PRIVATE INVESTIGATORS
FLORIDA SALES TAX ON PRIVATE INVESTIGATORS Many individuals and businesses are well aware of Florida’s sales tax. Most that are familiar with sales tax think of it as applying to sales of tangible ...
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Biegalski - New Executive Director of the Florida Department of Revenue
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FL Sales Tax: How To Settle with the Tax Man - Part 1
Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...
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Florida Sales and Use Tax Audits
Things to know before starting a Florida sales and use tax audit A Florida sales and use tax audit can be a very stressful and complicated event. I would like to go over some basic facts you should be ...
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FL Sales and Use Tax Audits – Audit Notices Are Coming
Everyone is aware that the recent pandemic has impacted businesses and the overall economy. This necessarily has impacted the amount of tax revenue going to the state of Florida and its counties. What ...
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FL Sales Tax: How To Settle with the Tax Man - Part 1
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AIRCRAFT AIRPLANE vs FLORIDA SALES TAX
Airplane/Aircraft vs Florida Sales Tax – The Basics On the surface, Florida sales tax seems like an incredibly dull and simple subject. If someone sells tangible personal property at retail in ...
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FL Tax Audits - Taxpayer Bill of Rights Protects No Rights
FL Tax Audits – Taxpayer Bill of Rights Protects No Rights I have seen a lot of information and discussions about the IRS mistreating taxpayers. Being in Florida, this made me think of protections ...
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2014 FICPA DOR LIAISON MEETING SUMMARY
2014 FICPA DOR LIAISON MEETING For more than 30 years, the FICPA and the Florida Department of Revenue have meet once a year to discuss that state of affairs between our state's taxing authority and ...
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AIRCRAFT AIRPLANE vs FLORIDA SALES TAX
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FLORIDA SALES TAX AUDIT HELP
There are a lot of firms out there claiming to be able to help you with your sales tax audit. Hiring someone to represent your company during a sales tax audit is a serious decision. You should ...
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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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FLORIDA SALES TAX INFORMAL WRITTEN PROTEST
If you are here reading about your right to file a FLORIDA SALES TAX INFORMAL WRITTEN PROTEST , then you have just been through a Florida sales and use tax audit, a mind numbing experience in which a ...
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FLORIDA SALES TAX AUDIT HELP
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2021 FL Reemployment Tax (RT) minimum rate Increased to .29%
It is a new year. With that brings optimism and a chance to put a difficult and unprecedented 2020 behind us. However, it also is bringing bad news for businesses that have had “good” records ...
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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 Notice of Final Assessment (NOFA) | FL Dept. of Revenue
The Florida Department of Revenue (FDOR) loves to send out mailings to taxpayers. In many cases, the FDOR’s computer system sends out the “good” news automatically when there is an amount that is due. ...
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2021 FL Reemployment Tax (RT) minimum rate Increased to .29%
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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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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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FLORIDA SALES TAX - THEFT OF STATE FUNDS
Florida Sales Tax - Theft of State Funds It is the legislative intent in Florida that it is a taxable privilege to be in the business of selling tangible personal property, or providing certain ...
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Florida Sales Tax - Voluntary Disclosure Program
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FL DOR – Prosecuting Criminally Based on IRS 1099 Data
Business owners and managers are required to collect and remit sales tax for transactions subject to sales tax in Florida. We routinely hear from business owners who are behind in sales tax. This ...
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FL Sales Tax Audit: Gas Station Convenience Store
Throughout my time both with the Florida Department of Revenue and after, I have seen that gas stations and convenience stores are a common target of Florida sales tax audits. As we are rapidly ...
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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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FL DOR – Prosecuting Criminally Based on IRS 1099 Data
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2021 Florida Sales Tax 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 competitive disadvantage for companies looking ...
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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
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 ...
Read More
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2021 Florida Sales Tax Commercial Rent
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FL Sales Tax: How To Settle with the Tax Man - Part 1
Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...
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FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
If you get chosen to be audited by the Florida Department of Revenue you should understand how most auditors think and operate. Auditors are taught two main concepts that drive most audits. ALL ...
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FLORIDA SALES TAX AUDIT HELP
There are a lot of firms out there claiming to be able to help you with your sales tax audit. Hiring someone to represent your company during a sales tax audit is a serious decision. You should ...
Read More
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FL Sales Tax: How To Settle with the Tax Man - Part 1
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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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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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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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Refund Deadline Extended for Florida Sales Tax
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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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FL Sales and Use Tax Audits – Audit Notices Are Coming
Everyone is aware that the recent pandemic has impacted businesses and the overall economy. This necessarily has impacted the amount of tax revenue going to the state of Florida and its counties. What ...
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FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
If you get chosen to be audited by the Florida Department of Revenue you should understand how most auditors think and operate. Auditors are taught two main concepts that drive most audits. ALL ...
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Are Gratuities Subject to Florida Sales Tax?
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FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
If you get chosen to be audited by the Florida Department of Revenue you should understand how most auditors think and operate. Auditors are taught two main concepts that drive most audits. ALL ...
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Florida Sales and Use Tax: ESCAPE ROOMS
We have seen a growing trend of Florida sales and use tax audits on ESCAPE ROOMS. The purpose of this article to discuss the Florida sales and use tax issues surrounding escape rooms. If you are ...
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TRAVELING AMUSEMENT SHOWS: FL SALES TAX ON ADMISSIONS
Florida sales and use tax issues can be convoluted, particularly regarding ticket and admissions issues. Sales tax issues on admissions turn many of the general sales tax rules upside down, but the ...
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FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
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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 AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
If you get chosen to be audited by the Florida Department of Revenue you should understand how most auditors think and operate. Auditors are taught two main concepts that drive most audits. ALL ...
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FLORIDA SALES TAX AUDIT HELP
There are a lot of firms out there claiming to be able to help you with your sales tax audit. Hiring someone to represent your company during a sales tax audit is a serious decision. You should ...
Read More
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Florida – Restaurant Sales and Use Tax Audits
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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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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 Property Tax in Light of Genesis Ministries
When attorney Shari Johnson woke up the morning of February 16, 2016, she was scheduled to argue a case of first impressions before Florida’s Fourth District Court of Appeals in Broward County. Her ...
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WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE, PART 2
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2021 Florida Sales Tax Rates for Nonresident Car Purchases
When selling a motor vehicle to individuals who are not Florida residents, car dealers must ensure the sale is properly documented. If not, then the Florida Department of Revenue may come after the ...
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FL Sales Tax: How To Settle with the Tax Man - Part 1
Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...
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Florida Sales and Use Tax Audits
Things to know before starting a Florida sales and use tax audit A Florida sales and use tax audit can be a very stressful and complicated event. I would like to go over some basic facts you should be ...
Read More
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2021 Florida Sales Tax Rates for Nonresident Car Purchases
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Florida Notice of Final Assessment (NOFA) | FL Dept. of Revenue
The Florida Department of Revenue (FDOR) loves to send out mailings to taxpayers. In many cases, the FDOR’s computer system sends out the “good” news automatically when there is an amount that is due. ...
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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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DIRECTV BEFORE SUPREME COURT OVER FL DISCRIMINATING TAXING SCHEME
DirecTV believes satellite companies are being unfavorably treated compared to cable companies. DirecTV may not be that far off. Florida taxes cable companies at a rate of 6.8% for the services they ...
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Florida Notice of Final Assessment (NOFA) | FL Dept. of Revenue
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FL Sales Tax: How To Settle with the Tax Man - Part 1
Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...
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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 contactor in the state of Florida you do not charge sales ...
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FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
If you get chosen to be audited by the Florida Department of Revenue you should understand how most auditors think and operate. Auditors are taught two main concepts that drive most audits. ALL ...
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FL Sales Tax: How To Settle with the Tax Man - Part 1
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Florida Sales Tax and Coronavirus
As many businesses are forced to close while others are forced to scale back hours or types of operations (e.g. take out only for restaurants), many business owners are worried about how to pay their ...
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BURDEN OF PROOF & PERSUASION IN FL TAX CASES
Understanding the Burden of Proof and the Burden of Persuasion in Tax and Administrative Cases The best place to start to consider evidentiary issues concerning the burden of proof and the burden of ...
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FL Tax Audits - Taxpayer Bill of Rights Protects No Rights
FL Tax Audits – Taxpayer Bill of Rights Protects No Rights I have seen a lot of information and discussions about the IRS mistreating taxpayers. Being in Florida, this made me think of protections ...
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Florida Sales Tax and Coronavirus
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2019 Hillsborough County Commercial Rent Tax Rate: 8.2%
Florida is the only state in the country to subject commercial rent to sales tax. There has been a push at the state level to lower and eventually repeal this tax, with the state tax rate on ...
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Florida County Surtax Changes for 2019
Florida County Surtax Changes for 2019 In various Florida counties, tax increases were agreed upon and set to begin in 2019. There are nine counties in Florida that have increased their county surtax ...
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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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2019 Hillsborough County Commercial Rent Tax Rate: 8.2%
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FLORIDA TAX INCENTIVES FOR BUSINESS
FLORIDA TAX INCENTIVES FOR BUSINESSES The Florida legislature loves manufacturing, agriculture, energy, research and development, and the movie industry. The state shows this by providing various tax ...
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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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An Easy Fix to Enterprise Zone Application Denials
The DOR's Controversial and Potentially Incorrect Practice to E-Z Exemptions and Credits Should Be More Heavily Scrutinized In February 2011, a taxpayer filed a claim for refund based on an Enterprise ...
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FLORIDA TAX INCENTIVES FOR BUSINESS
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Beware of revocation of Homestead Exemption and clawback provisions ( particularly those owning second homes elswhere)
Historical Perspective Article VII, Section 6(a) of the Florida Constitution established a $5,000 exemption from property tax property for Florida residents home ownership. This is commonly referred ...
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Florida Homestead Exemption: A family (unit) affair
Florida Homestead Exemption: A family (unit) affair I. A Contextual Background In 1968, the Florida constitution was amended. At that time, the words “family unit,” were added in a Section addressing ...
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Florida Homestead Exemption - What is a Family Unit?
2016 Could Bring Big Surprises to Many Homeowners in Florida After the Defense of Marriage Act was overturned in 2013, there was no longer a federal ban on same sex marriage. That decision was left to ...
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Beware of revocation of Homestead Exemption and clawback provisions ( particularly those owning second homes elswhere)
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2021 Florida Sales Tax 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 competitive disadvantage for companies looking ...
Read More -
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 ...
Read More -
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 ...
Read More
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2021 Florida Sales Tax Commercial Rent
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2021 Florida Sales Tax 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 competitive disadvantage for companies looking ...
Read More -
FL Sales Tax: How To Settle with the Tax Man - Part 1
Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...
Read More -
Florida Sales and Use Tax Audits
Things to know before starting a Florida sales and use tax audit A Florida sales and use tax audit can be a very stressful and complicated event. I would like to go over some basic facts you should be ...
Read More
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2021 Florida Sales Tax Commercial Rent
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USE AVALARA? SALES TAX AUDIT DEFENSE!
Avalara provides a number of helpful products to try and navigate complex sales tax transactions and interactions between businesses and government through automated sales tax software. Avalara’s ...
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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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New Florida Economic Nexus Legislation
Florida is one of the last states to adopt economic nexus sales and use tax laws after the landmark Wayfair case that came down in June 2018. Prior to the Wayfair case, states could only require ...
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USE AVALARA? SALES TAX AUDIT DEFENSE!
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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 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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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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FL SALES TAX BILL: WIN FOR FOOD/GROCERY DELIVERY SERVICES
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FL Taxpayer's Ad Valorem Property Tax Exemption Upheld!
Florida Property Appraisers notoriously can change their mind when it comes to exemptions even when those exemptions have been in place for years prior. Recently, Alachua County denied a longstanding ...
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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 Property Tax Appraiser vs Marijuana Treatment Centers
Property Appraisers Will Face Difficult Times Appraising Medical Marijuana Treatment Center Property for Ad Valorem Tax Purposes The cannabis industry laws are extremely volatile. This is mainly a ...
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FL Taxpayer's Ad Valorem Property Tax Exemption Upheld!
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2021 Florida Sales Tax 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 competitive disadvantage for companies looking ...
Read More -
Florida Sales and Use Tax Audits
Things to know before starting a Florida sales and use tax audit A Florida sales and use tax audit can be a very stressful and complicated event. I would like to go over some basic facts you should be ...
Read More -
FL Sales and Use Tax Audits – Audit Notices Are Coming
Everyone is aware that the recent pandemic has impacted businesses and the overall economy. This necessarily has impacted the amount of tax revenue going to the state of Florida and its counties. What ...
Read More
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2021 Florida Sales Tax Commercial Rent
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2021 Florida Sales Tax Rates for Nonresident Car Purchases
When selling a motor vehicle to individuals who are not Florida residents, car dealers must ensure the sale is properly documented. If not, then the Florida Department of Revenue may come after the ...
Read More -
2021 Florida Sales Tax 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 competitive disadvantage for companies looking ...
Read More -
FL Sales Tax: How to Settle with the Tax Man - Part II
Settlement authority of the Department of Revenue due to doubt as to collectability Part 2 of 2 A statement addressing context This article is written, as the title would suggest, to discuss ...
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2021 Florida Sales Tax Rates for Nonresident Car Purchases
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Florida Sales Tax and Coronavirus
As many businesses are forced to close while others are forced to scale back hours or types of operations (e.g. take out only for restaurants), many business owners are worried about how to pay their ...
Read More -
FL DOR – Prosecuting Criminally Based on IRS 1099 Data
Business owners and managers are required to collect and remit sales tax for transactions subject to sales tax in Florida. We routinely hear from business owners who are behind in sales tax. This ...
Read More -
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. ...
Read More
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Florida Sales Tax and Coronavirus
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FLORIDA SALES TAX INFORMAL WRITTEN PROTEST
If you are here reading about your right to file a FLORIDA SALES TAX INFORMAL WRITTEN PROTEST , then you have just been through a Florida sales and use tax audit, a mind numbing experience in which a ...
Read More -
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 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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FLORIDA SALES TAX INFORMAL WRITTEN PROTEST
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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 ...
Read More -
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 ...
Read More -
FL Sales Tax: How To Settle with the Tax Man - Part 1
Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...
Read More
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Are Gratuities Subject to Florida Sales Tax?
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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 ...
Read More -
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 AUDIT HELP
There are a lot of firms out there claiming to be able to help you with your sales tax audit. Hiring someone to represent your company during a sales tax audit is a serious decision. You should ...
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Are Gratuities Subject to Florida Sales Tax?
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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
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
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 contactor in the state of Florida you do not charge sales ...
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Are Gratuities Subject to Florida Sales Tax?
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Florida Disaster Preparedness Sales Tax Holiday
The Florida legislature once again implemented the Disaster Preparedness Sales Tax Holiday for 2020. The items exempt this year are almost identical to last year’s list. Specific products purchased ...
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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 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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Florida Disaster Preparedness Sales Tax Holiday
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FL Sales Tax: How to Settle with the Tax Man - Part II
Settlement authority of the Department of Revenue due to doubt as to collectability Part 2 of 2 A statement addressing context This article is written, as the title would suggest, to discuss ...
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FL Sales Tax: How To Settle with the Tax Man - Part 1
Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...
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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: How to Settle with the Tax Man - Part II
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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 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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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. ...
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FLORIDA SALES TAX CLASS ACTION ON CAR RENTALS
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FL Sales Tax: How To Settle with the Tax Man - Part 1
Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...
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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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Florida Notice of Final Assessment (NOFA) | FL Dept. of Revenue
The Florida Department of Revenue (FDOR) loves to send out mailings to taxpayers. In many cases, the FDOR’s computer system sends out the “good” news automatically when there is an amount that is due. ...
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FL Sales Tax: How To Settle with the Tax Man - Part 1
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FL SALES TAX + MERGER = COMPLICATIONS
CARE FOR A MERGER? THINK ABOUT SALES TAXES 1 ST ! Business owners often elect to consolidate their businesses through some form of a corporate merger. Although there are several essential aspects to ...
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FLORIDA TAX LITIGATION - ALERT - VODAFONE - IS A NON-UNITARY, OUT-OF-STATE PARTNER SUBJECT TO FLORIDA CORPORATE INCOME TAX? --- Filed 12-9-2011
VODAFONE (VERIZON WIRELESS PARTNER) CHALLENGES WHETHER FLORIDA CAN REACH AN OUT-OF-STATE, NON-UNITARY, MINORITY PARTNER FOR FLORIDA CORPORATE INCOME TAX PURPOSES. On December 9, 2011, Vodafone ...
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FL SALES TAX + MERGER = COMPLICATIONS
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FL Sales Tax: How To Settle with the Tax Man - Part 1
Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...
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Florida Sales and Use Tax Audits
Things to know before starting a Florida sales and use tax audit A Florida sales and use tax audit can be a very stressful and complicated event. I would like to go over some basic facts you should be ...
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FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
If you get chosen to be audited by the Florida Department of Revenue you should understand how most auditors think and operate. Auditors are taught two main concepts that drive most audits. ALL ...
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FL Sales Tax: How To Settle with the Tax Man - Part 1
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2021 Florida Sales Tax Rates for Nonresident Car Purchases
When selling a motor vehicle to individuals who are not Florida residents, car dealers must ensure the sale is properly documented. If not, then the Florida Department of Revenue may come after the ...
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USE AVALARA? SALES TAX AUDIT DEFENSE!
Avalara provides a number of helpful products to try and navigate complex sales tax transactions and interactions between businesses and government through automated sales tax software. Avalara’s ...
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FLORIDA SALES TAX ON ONLINE PURCHASES
Have you heard someone say " If I make a purchase online, I do not have to pay Florida sales tax ." Or what about " if I make a sale online, I do not have to collect Florida sales tax." These ...
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2021 Florida Sales Tax Rates for Nonresident Car Purchases
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FL Used Car Dealers - OFR is Looking At Your Installment Sales
If you or your client is a used car dealer, then you likely have been exposed to or at least worried about a sales tax audit by the Florida Department of Revenue. If that wasn’t bad enough, you now ...
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FL Office of Financial Regulations Extorting Business Owners Money
The Florida Office of Financial Regulations (“OFR” or “Office”) provides regulatory oversight for Florida’s financial services providers. The OFR is self-supporting in that all of its operating ...
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FL Office of Financial Regulation - Check Cashers & Money Transmitters Prepare For Examination
If you are a licensed check casher or money transmitter in Florida, then you are subject to chapter 560, Florida Statutes ("F.S."). If you are even aware of that fact, you probably are not fully aware ...
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FL Used Car Dealers - OFR is Looking At Your Installment Sales
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FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
If you get chosen to be audited by the Florida Department of Revenue you should understand how most auditors think and operate. Auditors are taught two main concepts that drive most audits. ALL ...
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USE AVALARA? SALES TAX AUDIT DEFENSE!
Avalara provides a number of helpful products to try and navigate complex sales tax transactions and interactions between businesses and government through automated sales tax software. Avalara’s ...
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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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FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE