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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. 19-1879 ...

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 ...

Car washes come in many different shapes and sizes. Some are coin operated and self-served. Others are the type one drives his or her car through to get the car washed. And still others are drop the ...

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 ...

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 ...

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 ...

For businesses in the state of Florida, the most likely audit would be a Florida Sales and Use Tax audit. Many businesses might not realize that just behind that is the chance (risk) of a Florida ...

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 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 ...

As a business owner, you can be doing everything right with running your business. One day you may open your mail to find an audit notice from the Florida Department of Revenue. While fear may come to ...

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 ...

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 ...

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 ...

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 ...

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 ...

Buying a new (or new to you) aircraft is a huge highlight for most pilots. There is nothing more special than closing on the aircraft, filing the paperwork with the Federal Aviation Administration ...

Capital leases are an excellent way to plan for the future as well as take advantage of unique Florida sales and use tax benefits. However, the Florida Department of Revenue sees a capital lease and ...

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 ...

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 ...

Car washes come in many different shapes and sizes. Some are coin operated and self-served. Others are the type one drives his or her car through to get the car washed. And still others are drop the ...

In Florida, there is a hidden pitfall that can strike at any moment, which threatens the financial stability of your business. We are talking about Florida sales and use tax, a complex and often ...

One of the most common myths about Florida sales tax is that labor is never subject to sales tax. It is so commonly believed and trusted in that it is one of the most searched topics about Florida ...

Between all the excitement of BBQs and fireworks during the 4 th of July holiday, don’t miss out on Florida’s newest sales tax holiday, known as “Freedom Week.” From July 1, 2021, through July 7 th, ...

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 ...

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 ...

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 ...

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 ...

In a recent legal battle, SEI Fuel Services Inc found itself entangled in the intricate web of Florida motor fuel tax regulations. The Department of Revenue's denial of SEI Fuel Services, Inc.'s ...

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 ...

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 ...

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 ...

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 ...

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 ...

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. ...

If a business has any experience owing money to the Florida Department of Revenue (FDOR), then it likely knows that as an open business it faces a serious risk of having its bank account being frozen. ...

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 ...

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 ...

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 ...

It is the start of a new year and businesses (and customers) should take note of the changes that became effective January 1, 2024. It is not as complex as in some other recent years. For this year, ...

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 ...

On February 25, 2021, the Florida Supreme Court has issued a joint order regarding the constitutionality of the Hillsborough County transportation surtax in Robert Emerson, et al., v. Hillsborough ...

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 ...

If a business has any experience owing money to the Florida Department of Revenue (FDOR), then it likely knows that as an open business it faces a serious risk of having its bank account being frozen. ...

The Florida Department of Revenue is increasing the amount of audits conducted and those being assessed. Many times, the Florida Department of Revenue makes an assessment and tells their victim that ...

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 ...

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 ...

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 ...

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 ...

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 ...

Almost all business by now have at least a working understanding of the Wayfair case and how it impacts their business - especially if they make sales of goods to other states. Briefly, Wayfair, ...

For several years, the Florida Department of Revenue has had access to Amazon’s client list, aka the list of remote sellers that use Amazon to help market their products in Florida. These sellers may ...

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 ...

by James F. McAuley [i] Background Florida imposes tax on the transfer of real property. The tax is commonly referred to as Florida Documentary stamp tax and is administered by the Department of ...

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 ...

For some good news to Florida tenants, renters and licenses of real property, the State of Florida is reducing the state sales tax rate to 2% as imposed under section 212.031, Florida Statutes ...

This article is the third article in a three part series on Florida’s imposition of sales and use tax on commercial rental transactions. Florida imposes sales and use tax on the rental of all real ...

In the first part of this three-part article on sales tax on commercial rent in Florida, sometimes referred to as “Commercial Rent Tax,” the question “What is rent?” was answered in detail and ...

For some good news to Florida tenants, renters and licenses of real property, the State of Florida is reducing the state sales tax rate to 2% as imposed under section 212.031, Florida Statutes ...

Have you ever felt as if the Florida Department of Revenue has targeted your business or your industry? If you ever have felt this way, you are far from being alone. Countless companies doing business ...

The New Year brings state employees back into the office. The holidays are over which means the Department's "unofficial" nice period has ended. This means collectors are back to full "enforcement ...

If a business has any experience owing money to the Florida Department of Revenue (FDOR), then it likely knows that as an open business it faces a serious risk of having its bank account being frozen. ...

As a business owner, you can be doing everything right with running your business. One day you may open your mail to find an audit notice from the Florida Department of Revenue. While fear may come to ...

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 ...

If a business has any experience owing money to the Florida Department of Revenue (FDOR), then it likely knows that as an open business it faces a serious risk of having its bank account being frozen. ...

Almost all business by now have at least a working understanding of the Wayfair case and how it impacts their business - especially if they make sales of goods to other states. Briefly, Wayfair, ...

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 ...

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 ...

I get contacted frequently by tax professionals and businesses about state tax matters and/or questions involving the Florida Department of Revenue (FDOR). Most frequently, these calls occur after the ...

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 ...

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 ...

Selling boats can be a very lucrative business, especially in today’s market. What can quickly turn things negative is the Florida Department of Revenue. The Florida Department of Revenue has a ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

The New Year brings state employees back into the office. The holidays are over which means the Department's "unofficial" nice period has ended. This means collectors are back to full "enforcement ...

If a business has any experience owing money to the Florida Department of Revenue (FDOR), then it likely knows that as an open business it faces a serious risk of having its bank account being frozen. ...

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 ...

In a recent legal battle, SEI Fuel Services Inc found itself entangled in the intricate web of Florida motor fuel tax regulations. The Department of Revenue's denial of SEI Fuel Services, Inc.'s ...

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 ...

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 ...

The New Year brings state employees back into the office. The holidays are over which means the Department's "unofficial" nice period has ended. This means collectors are back to full "enforcement ...

If a business has any experience owing money to the Florida Department of Revenue (FDOR), then it likely knows that as an open business it faces a serious risk of having its bank account being frozen. ...

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 ...

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 ...

If a business has any experience owing money to the Florida Department of Revenue (FDOR), then it likely knows that as an open business it faces a serious risk of having its bank account being frozen. ...

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 ...

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. This ...

For several years, the Florida Department of Revenue has had access to Amazon’s client list, aka the list of remote sellers that use Amazon to help market their products in Florida. These sellers may ...

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 ...

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 ...

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 ...

Almost all business by now have at least a working understanding of the Wayfair case and how it impacts their business - especially if they make sales of goods to other states. Briefly, Wayfair, ...

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 ...