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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 ...

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 ...

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 ...

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 ...

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. ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 . ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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) ...

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 ...

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 ...

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 ...

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. ...

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. ...

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. ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 . ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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. ...

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 ...

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 ...

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 ...

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 . ...

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 ...

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. ...

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. ...

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 ...

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 . ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 . ...

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 ...

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 ...

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 ...

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 ...

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. ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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. ...

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 ...

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. ...

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 ...

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 ...

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 ...

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 . ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 . ...

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. ...

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 ...

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 ...

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. ...

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 . ...

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. ...

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. ...

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 ...

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 ...

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 . ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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. ...