Blog Posts in Florida Automotive Industry

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  • Shipping: An Overlooked Florida Sales Tax Exemption
    Shipping: An Overlooked Florida Sales Tax Exemption

    In a modern economy, virtually everything is purchased and sold over the internet. Even groceries can now be ordered on demand from local Whole Foods. While sales tax has always been a charge ...

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  • Technology: Overlooked Florida Sales Tax Exemption
    Technology: Overlooked Florida Sales Tax Exemption

    Technology and Florida’s sales and use tax laws have been playing a game of cat and mouse for decades. As new technology enters the market, Florida tries to capture that new technology under its ...

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  • Is Labor Subject to Sales Tax in Florida?
    Is Labor Subject to Sales Tax in Florida?

    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 ...

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  • FLORIDA SALES TAX: LEASED CARS
    FLORIDA SALES TAX: LEASED CARS

    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 ...

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  • FLORIDA SALES & USE TAX APPORTIONMENT HANDBOOK
    FLORIDA SALES & USE TAX APPORTIONMENT HANDBOOK

    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 ...

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  • FL Sales Tax: Leased Property Converted to the Owner’s Use
    FL Sales Tax: Leased Property Converted to the Owner’s Use

    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 ...

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  • FL Used Car Dealers - OFR is Looking At Your Installment Sales
    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 SALES TAX 10% PENALTY FOR LATE FILING
    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
    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 INFORMAL WRITTEN PROTEST
    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 Audits - Common Industries Targeted
    Florida Sales Tax Audits - Common Industries Targeted

    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 ...

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  • Florida Sales Tax – Hope Scholarship Credit
    Florida Sales Tax – Hope Scholarship Credit

    The Hope Scholarship provides bullied or physically assaulted students with a scholarship to another school. However, car dealers are in for a significant amount of additional rules and regulations ...

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  • Scholarship Donations in Lieu of FL Sales Tax on Rent?
    Scholarship Donations in Lieu of FL Sales Tax on Rent?

    Does your business make donations to help fund scholarships? Does your business also pay sales tax on commercial rent? As of October 1, 2018, Florida businesses can apply to reduce the sales tax on ...

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  • Florida Sales Tax - Voluntary Disclosure Program
    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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  • 2018 Car Dealer FL Sales Tax Rates Nonresident Purchasers
    2018 Car Dealer FL Sales Tax Rates Nonresident Purchasers

    2018 TIP 18A01-01 Florida Sales Tax Rates on Cars for Nonresident Purchasers When a non-resident buys a car from a Florida car dealer, then there is a way to limit the sales tax charged to the ...

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  • FLORIDA SALES TAX ATTORNEYS and CPAs - Moffa Sutton Donnini
    FLORIDA SALES TAX ATTORNEYS and CPAs - Moffa Sutton Donnini

    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 ...

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  • FL Auto Dealers: DOR Cherry-Picks Statutes to Over-Assess Auto Dealers
    FL Auto Dealers: DOR Cherry-Picks Statutes to Over-Assess Auto Dealers

    When an audit is initiated against a car dealer, it can send owners scrambling for records of all kinds. From bad debts to out-of-state sales, there are countless documents from the three-year period ...

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  • 2017 TIP 16A01-24 FL Sales Tax Rates on Cars for Nonresident Purchasers
    2017 TIP 16A01-24 FL Sales Tax Rates on Cars for Nonresident Purchasers

    2017 Florida Sales Tax Car Exemption for Nonresident Purchasers Florida Car Dealers – the publication for 2017 sales tax rates on vehicle sales throughout the United States has arrived! Florida ...

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  • FL SALES TAX CRIMINAL INVESTIGATION
    FL SALES TAX CRIMINAL INVESTIGATION

    THE AFTERSHOCK: THE UNFORSEEN EFFECTS OF A FLORIDA DEPARTMENT OF REVENUE CRIMINAL INVESTIGATION When considering the risks of opening a business, the loss of freedom probably does not make people’s ...

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  • FLORIDA CPAs - YOUR CLIENT OWES SALES TAX AND THEY WILL BLAME YOU
    FLORIDA CPAs - YOUR CLIENT OWES SALES TAX AND THEY WILL BLAME YOU

    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 ...

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  • 2016 FL SALE TAX RESALE CERTIFICATES AVAILABLE TO DOWNLOAD NOW
    2016 FL SALE TAX RESALE CERTIFICATES AVAILABLE TO DOWNLOAD NOW

    If your business buys products or materials in Florida to resell, then having a Florida Department of Revenue issued annual resale certificate is an essential part of your business. The resale ...

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  • FL REEMPLOYMENT TAX AUDT: INDEPENDENT CONTRACTOR vs EMPLOYEE
    FL REEMPLOYMENT TAX AUDT: INDEPENDENT CONTRACTOR vs EMPLOYEE

    Florida Reemployment Tax Audit The Big Question: Employee or Independent Contractor? Many employers classify employees as independent contractors to receive economic and business benefits, one of them ...

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  • FL SALES TAX + MERGER = COMPLICATIONS
    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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  • FL Sales Tax: Rhinehart Equipment on to the Appellate Courts
    FL Sales Tax: Rhinehart Equipment on to the Appellate Courts

    Rhinehart Equipment on to the Appellate Courts Just when the Florida Department of Revenue ("Department") thinks they have finally chalked up a sales tax legal victory, Rhinehart Equipment comes back ...

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  • ORLANDO USED CAR DEALER ARRESTED FOR SALES TAX
    ORLANDO USED CAR DEALER ARRESTED FOR SALES TAX

    ORLANDO USED CAR DEALER ARRESTED FOR SALES TAX 2014 appeared to be the Year of the Florida Used Car Dealer, but not in a good way. As of early July 2014, at least a dozen used car dealers had been ...

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  • FL Tax Audits - Taxpayer Bill of Rights Protects No Rights
    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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  • WHEN SALES TAX AUDITORS MAY NOT PICK AND CHOOSE RECORDS TO USE
    WHEN SALES TAX AUDITORS MAY NOT PICK AND CHOOSE RECORDS TO USE

    WHEN SALES TAX AUDITORS MAY NOT PICK AND CHOOSE RECORDS TO USE On April 17, 2015, an administrative law judge handed the Florida Department of Revenue a major setback when he ruled on what records ...

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  • FL Sales Tax - Cash or Accrual Basis?
    FL Sales Tax - Cash or Accrual Basis?

    FL Sales Tax – Cash or Accrual Basis? While the age old question of what comes first – the chicken or the egg – gets much more press, the question of whether Florida sales tax should be accounted for ...

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  • MELBOURNE USED CAR DEALER ARRESTED FOR SALES TAX FRAUD
    MELBOURNE USED CAR DEALER ARRESTED FOR SALES TAX FRAUD

    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 ...

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  • WHERE IS MY 2015 FL SALES TAX RESALE CERTIFICATE?
    WHERE IS MY 2015 FL SALES TAX RESALE CERTIFICATE?

    For many business owners in Florida, their annual Florida resale certificate is a key component to a profitable business. If the business had to pay sales tax when buying inventory, then the company's ...

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  • JACKSONVILLE USED CAR DEALER ARRESTED FOR SALES TAX
    JACKSONVILLE USED CAR DEALER ARRESTED FOR SALES TAX

    On November 14, 2014, [name omitted] was arrested for sales tax fraud. [Name omitted] was the owner of TNS Auto Sales, Inc. a used car dealership located at 9171 103 rd Street, Jacksonville, Florida. ...

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  • FL DOR Sales Tax Audits - Beware of Electronic Records Requests
    FL DOR Sales Tax Audits - Beware of Electronic Records Requests

    As has been noted by our firm and in other comments in articles and message boards, the FL DOR has experienced much attrition in its auditor ranks over the last few years. There are a number of ...

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  • 2014 FICPA DOR LIAISON MEETING SUMMARY
    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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  • FLORIDA SALES TAX AUDITS OF CAR DEALERS ON THE RISE
    FLORIDA SALES TAX AUDITS OF CAR DEALERS ON THE RISE

    FLORIDA SALES TAX AUDITS OF CAR DEALERS ON THE RISE If you are a new or used car dealer in Florida, then you should be reviewing your sales tax procedures. This is because the Florid Department of ...

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  • FL DOR SALES TAX EXEMPTION CERTIFICATE MOBILE APP
    FL DOR SALES TAX EXEMPTION CERTIFICATE MOBILE APP

    FL DOR SALES TAX EXEMPTION CERTIFICATE MOBILE APP What do Angry Birds, Wonderlists, Starbucks, Groupon and the Florida Department of Revenue all have in common? As of a few weeks ago, they all have ...

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  • WHEN A CLOSED BUSINESS ISN'T CLOSED TO FL DOR
    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 SALES TAX - RESALE TO OUT OF STATE CAR DEALERS
    FL SALES TAX - RESALE TO OUT OF STATE CAR DEALERS

    FL SALES TAX – RESALE TO OUT OF STATE CAR DEALERS Just wanted to give everyone a heads up concerning something that is popping up on car dealer audits lately, specifically concerning sales from a ...

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  • ST PETERSBURG SALES TAX ATTORNEY | SALES TAX AUDIT HELP
    ST PETERSBURG SALES TAX ATTORNEY | SALES TAX AUDIT HELP

    ST PETERSBURG SALES TAX ATTORNEY | SALES TAX AUDIT DEFENSE If you are in the St Petersburg/Clearwater area and the Florida Department of Revenue is focused on your business or your client's business ...

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  • SARASOTA SALES TAX ATTORNEY | SALES TAX AUDIT
    SARASOTA SALES TAX ATTORNEY | SALES TAX AUDIT

    Sarasota Sales Tax Attorney | Sales Tax Audit Help If you are in the Sarasota/Bradenton area and the Florida Department of Revenue is focused on your business or your client's business for Florida ...

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  • ORLANDO SALES TAX ATTORNEY | SALES TAX AUDIT
    ORLANDO SALES TAX ATTORNEY | SALES TAX AUDIT

    Orlando Sales Tax Attorney | Sales Tax Audit If you are in the Orlando/Maitland area and the Florida Department of Revenue is focused on your business or your client's business for Florida sales and ...

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  • FL SALES TAX ON EQUIPMENT SHARING AGREEMENTS
    FL SALES TAX ON EQUIPMENT SHARING AGREEMENTS

    Rental of Real Property or Rental of TPP vs Leased Equipment We received several inquiries lately on the topic of the rental of real property versus the rental of tangible personal property (TPP) in ...

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  • FL SALES TAX AUDITS ON USED CAR DEALERS - WHAT IS TAXABLE?
    FL SALES TAX AUDITS ON USED CAR DEALERS - WHAT IS TAXABLE?

    FL Used Car Audits – What is taxable? Our law firm handles Florida sales and use tax controversies for a wide variety of industries. However, lately we have seen more and more audits involving used ...

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  • FL SALES TAX FRAUD - 12 USED CAR DEALERS ARRESTED
    FL SALES TAX FRAUD - 12 USED CAR DEALERS ARRESTED

    It appears to be the Year of the Florida Used Car Dealer in 2014, but not in a good way. As of early July 2014, at least a dozen used car dealers have been arrested on charges of sales tax fraud ...

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  • FLORIDA SALES & USE TAX AUDITS: DUELING PERSPECTIVES
    FLORIDA SALES & USE TAX AUDITS: DUELING PERSPECTIVES

    FLORIDA SALES & USE TAX AUDITS: DUELING PERSPECTIVES As one of the few Florida licensed attorneys to have ever worked as both a Sales and Use Tax Auditor for the Florida Department of Revenue (FL DOR) ...

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  • FL SALES AND USE TAX - AUDIT TIMELINE FROM THE DOR'S PERSPECTIVE
    FL SALES AND USE TAX - AUDIT TIMELINE FROM THE DOR'S PERSPECTIVE

    FL SALES AND USE TAX – AUDIT TIMELINE FROM THE DOR'S PERSPECTIVE Given how stealthily complex Florida sales and use tax can be for most businesses, a sales and use tax audit can be a very expensive ...

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  • DAVIE FL USED CAR DEALER ARRESTED FOR SALES TAX THEFT
    DAVIE FL USED CAR DEALER ARRESTED FOR SALES TAX THEFT

    On March 1, 2012, the Florida Department of Revenue ("FDOR") announced [name omitted], was arrested by the Broward County Sheriff's Office. The charges were that he allegedly collected over $14,000 in ...

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  • BROWARD COUNTY CAR DEALER ARRESTED FOR FL SALES TAX
    BROWARD COUNTY CAR DEALER ARRESTED FOR FL SALES TAX

    BROWARD USED CAR DEALER ARRESTED FOR SALES TAX On January 6, 2014, [ name omitted ], owner of Vehicles 4 Sale, Inc. located at 900 North State Road 7, Hollywood, Florida, was arrested because he ...

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  • FL CAR DEALERS: GEORGIA SALES TAX ON CARS IS NOW ZERO!
    FL CAR DEALERS: GEORGIA SALES TAX ON CARS IS NOW ZERO!

    FL CAR DEALERS: GEORGIA SALES TAX ON CARS IS NOW ZERO! The purpose of this article is to inform Florida car dealers and prospective car buyers from Georgia that there has been a recent change in ...

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  • FL Litigation Alert - Car Wash Takes on Florida Department of Revenue
    FL Litigation Alert - Car Wash Takes on Florida Department of Revenue

    Over the past few years, our comrades in Tallahassee have targeted the Florida convenience store industry. We are aware of the onslaught as we have defended hundreds of companies that sell alcohol and ...

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  • FLORIDA SALES TAX AUDIT HELP
    FLORIDA SALES TAX AUDIT HELP

    If your company received a Form DR-840 Notice of Intent to Audit Books and Records for Sales and Use Tax from the Florida Department of Revenue, then you probably have a lot of questions. Whether you ...

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  • ORLANDO USED CAR DEALER ARRESTED FOR SALES TAX
    ORLANDO USED CAR DEALER ARRESTED FOR SALES TAX

    ORLANDO USED CAR DEALER ARRESTED FOR SALES TAX In June 2013, [ name omitted ], owner of BAS Specialty Cars, Inc. located at 1580 South Ronald Reagan Blvd, Orlando, Florida, was arrested because she ...

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  • CLOSE BUSINESS TO AVOID LARGE FL SALES TAX ASSESSMENT?
    CLOSE BUSINESS TO AVOID LARGE FL SALES TAX ASSESSMENT?

    CLOSE BUSINESS TO AVOID LARGE FL SALES TAX ASSESSMENT? Are you facing a large Florida sales tax assessment? Are you considering shutting your doors and walking away from your business to avoid the ...

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  • BOAT CAR PLANE DEALERS: FL SALES TAX FORMS
    BOAT CAR PLANE DEALERS: FL SALES TAX FORMS

    FL DOR Forms: Planes, Boats, & Autos for Florida Sales Tax Clicking around on the Florida Department of Revenue's ("FL DOR") website reminds me of the John Candy and Steve Martin movie in the late ...

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  • NAPLES - JAILED FOR FAILURE TO FILE SALES TAX RETURNS
    NAPLES - JAILED FOR FAILURE TO FILE SALES TAX RETURNS

    On April 25, 2013, [ name omitted ], owner of Tony Rosado Automotive Services, Inc. located at 1890 Elsa St., Naples, Florida was arrested by the Collier County Sheriff's Department on felony charges ...

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  • FLORIDA MOTOR VEHICLE SALES TAX RATES BY STATE - TIP 13A01-02
    FLORIDA MOTOR VEHICLE SALES TAX RATES BY STATE - TIP 13A01-02

    FLORIDA MOTOR VEHICLE SALES TAX RATES BY STATE – TIP 13A01-02 One of the easiest ways for a Florida car dealer to get themselves in trouble with the Florida Department of Revenue is how to handle ...

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  • BROWARD COUNTY AUTO DEALER ARRESTED FOR SALES TAX THEFT
    BROWARD COUNTY AUTO DEALER ARRESTED FOR SALES TAX THEFT

    On September 24, 2012, the Florida Department of Revenue ("FDOR") announced [name omitted], was arrested by the Broward County Sheriff's Office. The charges were that he allegedly collected over ...

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  • LONGWOOD USED CAR DEALER JAILED - SALES TAX THEFT
    LONGWOOD USED CAR DEALER JAILED - SALES TAX THEFT

    On April 8, 2013, [ name omitted ], owner of Palm Trading Group, LLC was arrested by the Seminole County Sheriff's Office on felony charges concerning theft of over $49,000 of sales tax (collecting ...

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  • FL CAR DEALER: WHEN IS A SALE TAX EXEMPT?
    FL CAR DEALER: WHEN IS A SALE TAX EXEMPT?

    The purpose of this article is to go over some of the requirements a Florida car dealer faces when attempting to comply with the sales and use tax collection and remitting responsibilities for the ...

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  • FL TAX ALERT - POMPANO BEACH USED CAR DEALER ARRESTED
    FL TAX ALERT - POMPANO BEACH USED CAR DEALER ARRESTED

    POMPANO BEACH USED CAR DEALER ARRESTED IN SALES TAX THEFT CASE On February 1, 2013, [ name omitted ], owner of A 2 Zach's Auto Sales, Inc. was arrested by the Plantation Police Department on felony ...

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  • TAMPA CAR DEALER FACES 15+ YEARS FOR SALES TAX THEFT
    TAMPA CAR DEALER FACES 15+ YEARS FOR SALES TAX THEFT

    On January 7, 2013 [name omitted], former owner of Fair Deal Auto Sales of Tampa, Inc., was arrested by the Hillsborough County Sheriff's Office on felony charges concerning theft of over $91,000 of ...

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  • FL TAX ALERT - USED CAR DEALERS TARGETED!!!!
    FL TAX ALERT - USED CAR DEALERS TARGETED!!!!

    USED CAR DEALERS ARE THE FOCUS OF A STATEWIDE SALES TAX SWEEP BY THE FLORIDA DEPARTMENT OF REVENUE. HERE IS THE REASON WHY… Because our law firm practices almost exclusively against the Florida ...

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  • FLORIDA 2013 DISCRETIONARY SALES SURTAX RATES
    FLORIDA 2013 DISCRETIONARY SALES SURTAX RATES

    Florida's state 6% sales tax rate is the starting point for businesses and consumers to determine the proper sales tax rate to charge for the sale of tangible personal property in Florida. A majority ...

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  • BROWARD COUNTY CAR DEALER FACES 15+ YEARS FOR SALES TAX THEFT
    BROWARD COUNTY CAR DEALER FACES 15+ YEARS FOR SALES TAX THEFT

    On De cember 4, 2012, Biel Semexant, Jr., former owner of Smart Carz, LLC and Auction Access USA was arrested by the Broward County Sheriff’s Office on multiple felony charges concerning theft of over ...

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  • FL TAX ALERT - MOVE PEOPLE? POTENTIAL FUEL TAX REFUND!!!
    FL TAX ALERT - MOVE PEOPLE? POTENTIAL FUEL TAX REFUND!!!

    FL TAX ALERT - MOVE PEOPLE? POTENTIAL FUEL TAX REFUND!! If your company (or your client's company) is involved in moving customers or employees by motor vehicle, then there may be a significant way to ...

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  • FL TAX - VOLUNTARY DISCLOSURE CAN BE THE PERFECT SOLUTION
    FL TAX - VOLUNTARY DISCLOSURE CAN BE THE PERFECT SOLUTION

    Upside Down with Your Florida Sales Tax? Why Not Voluntarily Disclose? During a down economic market, it is all too easy for a business to pay the power bill, employee salaries, rent, etc. and not ...

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  • MIAMI AUTO REPAIR SHOP OWNER ARRESTED FOR SALES TAX
    MIAMI AUTO REPAIR SHOP OWNER ARRESTED FOR SALES TAX

    On July 19, 2012, [ name omitted ], owner of Leira's Service Station of Miami was hauled in to jail for failing to file six consecutive sales tax returns and refusing to pay taxes due. The Miami ...

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  • FL DOR'S GREATEST WEAPON - REVOCATION OF DEALER'S SALES TAX CERTIFICATE
    FL DOR'S GREATEST WEAPON - REVOCATION OF DEALER'S SALES TAX CERTIFICATE

    One of the Florida Department of Revenue's ("FL DOR") weapons against business owners (and licensed professionals) in Florida is that if you do not agree to pay whatever tax the FL DOR claims you owe, ...

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  • CRIPPLING PENALTIES UNDER FLORIDA SALES AND USE TAX LAW
    CRIPPLING PENALTIES UNDER FLORIDA SALES AND USE TAX LAW

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

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  • FL TAX LITIGATION ALERT - GM POST WARRANTY REPAIRS USE TAX FREE
    FL TAX LITIGATION ALERT - GM POST WARRANTY REPAIRS USE TAX FREE

    GENERAL MOTORS GOODWILL POST-WARRANTY REPAIRS NOT SUBJECT TO FLORIDA USE TAX UPDATE: December 5, 2012 - 1ST DCA ISSUES OPINON UPHOLDING TRIAL COURT'S OPINION THAT NO SALES TAX IS DUE ON POST WARRANTY ...

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