Blog Posts By Category

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 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 ...

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 ...

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 ...

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 ...

Grocery products for people are generally exempt from sales tax in Florida. The food for our furry friends is not extended the same courtesy. A new TIP released on February 6, 2015 by the Department ...

MELBOURNE USED CAR DEALER ARRESTED FOR SALES TAX On December 30, 2014, [name omitted] was arrested for sales tax fraud by the Brevard County Sherriff's Department. [Name omitted], a resident of Fort ...

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 ...

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 ...

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. ...

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 ...

Business owners should be aware that the Florida Department of Revenue is getting very aggressive in their approach to sales and use tax audits as well as reemployment tax audits. By using a wide ...

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 ...

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. ...

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 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. ...

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 ...

Business owners should be aware that the Florida Department of Revenue is getting very aggressive in their approach to sales and use tax audits as well as reemployment tax audits. By using a wide ...

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 ...

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 ...

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 your business has a sales tax problem with the Florida Department of Revenue, then you DON’T want to hire a “tax resolution” firm that specializes in IRS collections work. You want a law firm whose ...

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 ...

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. ...

Many times, aircraft owners may purchase an aircraft without considering Florida sales and use tax issues. These type of tax issues can be an unwelcomed surprise for owners, as they will oftentimes ...

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

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

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 ...

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

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

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

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. ...

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 ...

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 ...

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 ...

As there are so many moving parts to running a business, especially a restaurant, proper sales tax collection is oftentimes overlooked. When restaurant owners call us and tell us they need help with ...

If you are a convenience store owner, then you are most likely aware that the Florida Department of Revenue (FDOR) has been auditing your industry aggressively the last six or seven years. ...

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 ...

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

It is important for dealers to understand the Florida sales tax treatment of leased vehicles. The failure to do so could result in a devastating assessment down the line. Generally, when a car is ...

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

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 ...

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

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. ...

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 ...

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 ...

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 ...

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 homestead is a three pronged benefit, which provides Floridians with both tax benefits and creditor protections. Specifically, there is an exemption which reduces taxable value of the property ...

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

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 ...

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

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

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

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

In the wake of the South Dakota v Wayfair US Supreme Court holding on June 21, 2018, states around the country have been scrambling to create new “economic nexus” laws. Mimicking South Dakota’s law, ...

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

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 ...

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 ...

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 ...

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 ...

DISNEY EMERGES THE VICTOR IN PROPERTY TAX DEBATE, A WIN FOR COMMERCIAL PROPERTY APPRAISALS Property taxes represent one of the biggest areas of exposure for commercial property owners. Changing laws, ...

Florida is the only state in the United States that directly imposes sales tax on commercial rental payments. Specifically, Florida levies a sales tax at the rate of 5.7% for commercial rent and ...

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 ...

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

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

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

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

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. ...

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

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 ...

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 ...

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

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

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

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

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

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

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

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

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

The 2019 legislative session has ended. The governor signed this year’s tax changes. There are some familiar exemptions from years past; however, a few new exemptions were enacted. Rent Reduction ...

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

The Florida Senate is proposing to reduce the state sales tax rate on commercial real property rentals again. The Senate is looking to drastically cut the rate from the current state rate of 5.7% to ...

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. ...

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

Circuit court or administrative forum, which is the best strategy? Careful analysis of the question raised above usually reveals that one size does not fit all, or put another way, it depends. But ...

Key to taxpayers protecting their rights in Florida is an understanding of how and why tax decisions and administrative law are so directly connected. Put another way, it is important to know why ...

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. ...

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. ...

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 ...

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 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 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. ...

Whether your client is obsessive about taxes, remits every penny of tax collected, or doesn’t even sell tangible personal property – I guarantee you that your client missed something that should have ...

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 the wake of the South Dakota v Wayfair US Supreme Court holding on June 21, 2018, states around the country have been scrambling to create new “economic nexus” laws. Mimicking South Dakota’s law, ...

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

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 ...