Blog Posts in Florida Construction

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  • FLORIDA SALES TAX HANDBOOK: CONSTRUCTION CONTRACTORS
    FLORIDA SALES TAX HANDBOOK: CONSTRUCTION CONTRACTORS

    Florida sales and use tax laws are very confusing, especially in the construction industry. To make matters even more confusing, the industry is filled with people that “think” they know the right way ...

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  • FLORIDA SALES TAX HANDBOOK: HVAC CONTRACTORS
    FLORIDA SALES TAX HANDBOOK: HVAC CONTRACTORS

    Florida sales and use tax laws are very confusing, especially in the construction industry. HVAC companies fall into this category of confusion as well, but the issues are a little more clear cut if ...

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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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  • FL Sales Tax: Occasional Isolated Sales Exemptions
    FL Sales Tax: Occasional Isolated Sales Exemptions

    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 ...

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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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  • FL SALES TAX: $5,000 SURTAX CAP ON BULK SALES
    FL SALES TAX: $5,000 SURTAX CAP ON BULK SALES

    For retailers in Florida, keeping up with sales tax laws and exemptions can be a daunting task. Retailers are liable to the Department of Revenue for under collecting tax and retailers can be sued by ...

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  • 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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  • FL Reemployment Tax: An Employer's Perspective, Part II
    FL Reemployment Tax: An Employer's Perspective, Part II

    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 ...

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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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  • 2017 New FL Sales Tax Exemption for New Construction
    2017 New FL Sales Tax Exemption for New Construction

    As of July 1, 2017, Florida has a sales and use tax emption for the purchase of building materials, pest control services, and the rental of tangible personal property used in new construction in ...

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  • NEW FL SALE TAX EXEMPTION - DATA CENTERS
    NEW FL SALE TAX EXEMPTION - DATA CENTERS

    As of July 1 st , 2017, Florida has a new sales and use tax exemption: data centers . This move by the Florida legislature is interesting in a time when many states are attempting to expand exemptions ...

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  • ARE CLEANING SERVICES TAXABLE IN FLORIDA?
    ARE CLEANING SERVICES TAXABLE IN FLORIDA?

    ARE CLEANING SERVICES TAXABLE IN FLORIDA? I get calls several times a month from nervous owners of cleaning companies and suspicious customers of cleaning companies, both asking the same question: Are ...

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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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  • FLORIDA SALES TAX ON PUBLIC WORKS CONTRACTS - A TRAP FOR CONTRACTORS
    FLORIDA SALES TAX ON PUBLIC WORKS CONTRACTS - A TRAP FOR CONTRACTORS

    FLORIDA SALES TAX ON PUBLIC WORKS CONTRACTS – A TRAP FOR CONTRACTORS Are you a contractor working on a contract for the state or local municipality? Perhaps you are working for a university. If you ...

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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 Sales & Use Tax Audits - The Sunshine State Exempts a Solar Energy System
    FL Sales & Use Tax Audits - The Sunshine State Exempts a Solar Energy System

    Despite Florida's rainy and occasionally cloudy summers, the Sunshine State provides residents the opportunity to "go green" with its abundantly available sunshine for alternative energy purposes. To ...

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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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  • INTERIOR DESIGNERS: FL SALES TAX PLANNING
    INTERIOR DESIGNERS: FL SALES TAX PLANNING

    INTERIOR DESIGNERS: FL SALES TAX PLANNING The sales tax rules in Florida are, in whole, founded on a fairly simple notion—tax is imposed at a rate of 6% on the sale of tangible personal property (plus ...

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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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  • STUART MARBLE & GRANITE OWNER ARRESTED FOR SALE TAX
    STUART MARBLE & GRANITE OWNER ARRESTED FOR SALE TAX

    STUART MARBLE & GRANITE OWNER ARRESTED FOR SALE TAX On January 9, 2015, the Florida Department of Revenue ("FDOR") announced [name omitted], was arrested by the Martin County Sheriff's Office. The ...

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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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  • 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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  • 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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  • FLORIDA TAX EXEMPT ENTITIES - SALES AND USE TAX HELP
    FLORIDA TAX EXEMPT ENTITIES - SALES AND USE TAX HELP

    Florida Tax Exempt Entities – Sales and Use Tax Help Over the past year, we have received an increased number of inquiries regarding religious, not-for-profit, and other exempt organizations. It is ...

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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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  • FLORIDA TAX INCENTIVES FOR BUSINESS
    FLORIDA TAX INCENTIVES FOR BUSINESS

    FLORIDA TAX INCENTIVES FOR BUSINESSES The Florida legislature loves manufacturing, agriculture, energy, research and development, and the movie industry. The state shows this by providing various tax ...

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  • FL COUNTER-TOP COMPANIES: FL SALES TAX PROBLEMS
    FL COUNTER-TOP COMPANIES: FL SALES TAX PROBLEMS

    COUNTER-TOP COMPANIES WITH FL SALES TAX PROBLEMS We have recently seen an alarming increase of Florida sales and use tax audits dealing with fabricating and real property installation companies. Of ...

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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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  • FL TAX ALERT - PUBLIC WORKS CONSTRUCTION CONTRACTS
    FL TAX ALERT - PUBLIC WORKS CONSTRUCTION CONTRACTS

    A common question and a problematic situation that often arises in our practice involves public works contracts, i.e. federal, state, or local government projects, such as a school. Whether the issue ...

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  • GAS STATION OWNERS AND DISTRIBUTORS: TIME TO GO GET YOUR REFUNDS
    GAS STATION OWNERS AND DISTRIBUTORS: TIME TO GO GET YOUR REFUNDS

    In my daily endeavor of readings state and local tax cases across the country and in Florida, I recently came across companion Florida cases in which I wrote about in the summer of 2012. The cases ...

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  • FL LITIGATION ALERT - MST CONSTRUCTION - THE DOR TOLD ME TO DO IT THIS WAY
    FL LITIGATION ALERT - MST CONSTRUCTION - THE DOR TOLD ME TO DO IT THIS WAY

    In November 30, 2012, MST Construction Inc (MST), filed suit against the Department of Revenue in Leon County. MST claimed that it does not owe an assessed sales tax purported to be owed by the ...

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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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  • 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 ALERT: USE TAX ON MANUFACTURERS / FABRICATORS INSTALLING TPP OUT OF STATE
    FL TAX ALERT: USE TAX ON MANUFACTURERS / FABRICATORS INSTALLING TPP OUT OF STATE

    MANUFACTURED / FABRICATED TANGIBLE PERSONAL PROPERTY INSTALLED INTO REAL PROPERTY IS SUBJECT TO FLORIDA USE TAX EVEN WHEN INSTALLED OUTSIDE FLORIDA. Florida is not known for having many manufacturing ...

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  • FLORIDA DEPT OF REV TARGETS LOW VOLTAGE INDUSTRY
    FLORIDA DEPT OF REV TARGETS LOW VOLTAGE INDUSTRY

    FLORIDA LOW VOLTAGE CONTRACTORS GET BLINDED BY SALES AND USE TAX Florida low voltage contractors comprise a very large industry in the state of Florida – ranging from small companies that install ...

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  • FLORIDA TAX LITIGATION - CORESLAB STRUCTURES - FACTORY BUILT BUILDINGS & USE TAX REFUND
    FLORIDA TAX LITIGATION - CORESLAB STRUCTURES - FACTORY BUILT BUILDINGS & USE TAX REFUND

    CORESLAB CHALLENGES FLORIDA SALES TAX REFUND DENIAL FOR "FACTORY-BUILT BUILDINGS." Recently, Coreslab Structures Miami, Inc. and Coreslab Structures Tampa, Inc. ("Coreslab") filed substantial sister ...

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  • FLORIDA TAX LITIGATION: USE TAX ON INSTALLATION OF PARKING METERS FOR MUNICIPALITY - Taxpayer Argues Parking Meters Are NOT Real Property Improvements
    FLORIDA TAX LITIGATION: USE TAX ON INSTALLATION OF PARKING METERS FOR MUNICIPALITY - Taxpayer Argues Parking Meters Are NOT Real Property Improvements

    FLORIDA tax controversy: USE TAX ON INSTALLATION OF PARKING METERS FOR MUNICIPALITY – Taxpayer Argues Parking Meters Are NOT Real Property Improvements On November 14, 2011, Cale Parking Systems USA, ...

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  • FLORIDA CONSTRUCTION ON TAX EXEMPT PROJECTS - MINIMIZING/ELIMINATING SALES AND USE TAXES
    FLORIDA CONSTRUCTION ON TAX EXEMPT PROJECTS - MINIMIZING/ELIMINATING SALES AND USE TAXES

    Construction is the 2nd largest industry in the state of Florida. While both residential and commercial construction have slowed, governmental construction projects have picked up considerably. As a ...

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