Blog Posts in Florida Real Estate Rental

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  • Pasco County Tourist Development Tax Reported to County: November 1, 2019
    Pasco County Tourist Development Tax Reported to County: November 1, 2019

    Effective November 1, 2019, Pasco County, Florida, will begin administering its local tourist development tax. Taxpayers will be required to report and pay their 4% tourist development taxes from the ...

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  • HOW TO CALCULATE FL SALES TAX ON RENT
    HOW TO CALCULATE FL SALES TAX ON RENT

    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 ...

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  • 2019 Hillsborough County Commercial Rent Tax Rate: 8.2%
    2019 Hillsborough County Commercial Rent Tax Rate: 8.2%

    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 ...

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  • Florida Sales Tax: Nursing Homes
    Florida Sales Tax: Nursing Homes

    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 ...

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  • FL BILL: 4.2% SALES TAX ON RENT
    FL BILL: 4.2% SALES TAX ON RENT

    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 ...

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  • TRAVELING AMUSEMENT SHOWS: FL SALES TAX ON ADMISSIONS
    TRAVELING AMUSEMENT SHOWS: FL SALES TAX ON ADMISSIONS

    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 ...

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  • FL Sales Tax - GBR Case Holds DOR Rule Invalid
    FL Sales Tax - GBR Case Holds DOR Rule Invalid

    UPDATE: The FL DOR filed a notice of appeal in the GBR case. Stay tuned! The Florida Department of Revenue promulgates many administrative rules interpreting Florida’s Chapter 212 sales and use tax ...

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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 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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  • FL Sales Tax vs Restaurant Management Agreements
    FL Sales Tax vs Restaurant Management Agreements

    Florida imposes sales tax on commercial rent. But did you know that the Florida Department of Revenue often takes the position that certain management agreements are commercial rentals subject to ...

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  • FL Condo Taxes: No Taxes On Land Leased From County
    FL Condo Taxes: No Taxes On Land Leased From County

    A group of Taxpayers has triumphed over Escambia County regarding tax on the land underlying their condo building. The condominium residents of the Beach Club Towers in Escambia County, Florida, ...

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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 Florida Tax Legislation Update
    2018 Florida Tax Legislation Update

    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 ...

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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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  • Florida FINALLY Reduces the Sales Tax on Commercial Rent
    Florida FINALLY Reduces the Sales Tax on Commercial Rent

    Effective January 1, 2018, Florida has (finally) reduced the sales tax rate on commercial rent. Because Florida is the only state in the country that has a sales tax on commercial rent, many people ...

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  • FL HOMESTEAD EXEMPTION RISKED RENTING ON AIRBNB
    FL HOMESTEAD EXEMPTION RISKED RENTING ON AIRBNB

    Florida County Property Appraisers take hard line on the rental of property through the popular Airbnb service. It is a longstanding tradition for technology and law to be at odds. Technology moves at ...

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  • FL SALES TAX AUDIT - HOTELS & EXTENDED STAY MOTELS
    FL SALES TAX AUDIT - HOTELS & EXTENDED STAY MOTELS

    Are you a hotel owner/operator facing a Florida sales tax audit? Did you try to handle the audit yourself thinking nothing was wrong? Or have you heard enough horror stories about sales tax audits ...

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  • NURSING HOME SALES TAX REFUND ON ELECTRICITY
    NURSING HOME SALES TAX REFUND ON ELECTRICITY

    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. ...

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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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  • Tourists & Taxes: The Effects of Rental on Homestead Property
    Tourists & Taxes: The Effects of Rental on Homestead Property

    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 ...

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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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  • 2015 FICPA DOR LIAISON MEETING
    2015 FICPA DOR LIAISON MEETING

    FICPA / DOR LIASON MEETING – DECEMBER 11, 2015 [If there are any misspelled names or incorrect titles provided herein, then please email HERE so corrections can be made immediately. Thank you!] Kevin ...

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  • FL Sales Tax - Taxable Commercial Storage or Bailment
    FL Sales Tax - Taxable Commercial Storage or Bailment

    Though not well known outside this state, Florida is the only state to separately charge sales tax on commercial real estate rent. This means businesses that have commercial property leases will be ...

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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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  • IS RENT SUBJECT TO FLORIDA SALES TAX?
    IS RENT SUBJECT TO FLORIDA SALES TAX?

    FLORIDA SALES TAX ON RENT Many corporate attorneys advise their clients that own real estate, to segregate the business operations into its own legal entity separate from the real estate. The reason ...

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  • 2015 FLORIDA HOTEL TAX RATES BY COUNTY
    2015 FLORIDA HOTEL TAX RATES BY COUNTY

    Florida enjoys a very robust tourism industry with its beaches, fishing, diving, and a seemly endless supply of good restaurants, theme parks, and yes – hotels. Long before my time on earth, Florida'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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  • FL DOR VS SEMINOLE TRIBE - INDIANS WIN SALES TAX CASE
    FL DOR VS SEMINOLE TRIBE - INDIANS WIN SALES TAX CASE

    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 ...

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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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  • 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 Supreme Court - Online Travel Company Hearings - 11:30 on April 30th
    FL Supreme Court - Online Travel Company Hearings - 11:30 on April 30th

    FL Supreme Court - Online Travel Company Hearings – 11:30 on April 30th UPDATE 5/2/2014: SEE A VIDEO OF THE 4/30/14 ORAL ARGUEMENTS HERE It looks like the string of cases between various counties ...

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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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  • FL DOC STAMPS DUE ON BANKRUPTCY TRUSTEE DEEDS
    FL DOC STAMPS DUE ON BANKRUPTCY TRUSTEE DEEDS

    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 ...

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  • FL GOV SCOTT CALLS FOR PHASE OUT OF COMMERICAL RENT SALES TAX
    FL GOV SCOTT CALLS FOR PHASE OUT OF COMMERICAL RENT SALES TAX

    FL GOV RICK SCOTT CALLS FOR REDUCTION IN COMMERICAL RENT TAX According an article in the Florida Current, Florida Governor Rick Scott announced that he will ask lawmakers for a cut in the sales tax on ...

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  • FL BAR TAX SECTION / FL DOR LIAISON MEETING 2013
    FL BAR TAX SECTION / FL DOR LIAISON MEETING 2013

    FLORIDA BAR TAX SECTION / FL DOR LIAISON MEETING 2013 On October 25, 2013, about 17 members of the Florida Bar Tax Section met with high ranking officials from the Florida Department of Revenue ("FL ...

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  • FL DOR USES
    FL DOR USES "CALLZILLA" TO HARRASS TAXPAYERS

    FL DOR USES "CALLZILLA" TO HARRASS TAXPAYERS Just when you thought it was safe to turn your phone back on after you successfully got your home number on the federal and state "do not call" list 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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  • FL LITIGATION ALERT - HOTELS LIABLE FOR TAX ON EXEMPT GUESTS
    FL LITIGATION ALERT - HOTELS LIABLE FOR TAX ON EXEMPT GUESTS

    Florida's largest industry is tourism, with hotels, restaurants, and car rentals being a constant source of revenue for both Florida's tourism industry as well as the state of Florida from the sales ...

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  • FL TAA ALERT- SALES TAX ON RENT - INVERSE PYRAMIDING?
    FL TAA ALERT- SALES TAX ON RENT - INVERSE PYRAMIDING?

    FLORIDA REAL PROPERTY LEASE FOR RE-LEASING - EXEMPT FROM SALES TAX? Arnold Palmer once said, "Golf is deceptively simple and endlessly complicated." The same can be said of sales taxes and a recent ...

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  • FL TAA ALERT - RENT FREE MONTHS vs SALES TAX?
    FL TAA ALERT - RENT FREE MONTHS vs SALES TAX?

    DO YOU NEED TO CHARGE SALES TAX DURING THE MONTHS A LANDLORD OFFERS FREE RENT IN FLORIDA? Florida is the only state in the country that has a general tax on the rental of real property. As such, ...

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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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  • 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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  • WHAT SERVICES ARE SUBJECT TO SALES TAX IN FLORIDA?
    WHAT SERVICES ARE SUBJECT TO SALES TAX IN FLORIDA?

    SHOULD YOUR BUSINESS BE COLLECTING OR PAYING SALES AND USE TAXES ON SERVICES? We get a lot of inquiries from new companies or companies migrating into Florida about WHAT SERVICES ARE SUBJECT TO ...

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  • FL Condo/Transient Rental Industry - Sales and  Use Tax Issues and Savings Opportunities
    FL Condo/Transient Rental Industry - Sales and Use Tax Issues and Savings Opportunities

    The vacation rental market is a thriving and lucrative business here in Florida, and on a national level, that caters to seasonal residents and the tourism industry alike. Unfortunately, due largely ...

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  • FLORIDA COMMERCIAL PROPERTY OWNERS GET BLINDSIDED BY SALES TAX
    FLORIDA COMMERCIAL PROPERTY OWNERS GET BLINDSIDED BY SALES TAX

    Surprise - Intercompany Real Property Rentals Are Subject To Florida Sales Tax - Even Without Paying Rent For businesses that own their own buildings, the most common way of protecting the business ...

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  • FL 1st DCA - Ruehl Case Decided - Tenant Improvements NOT Subject to Sales Tax
    FL 1st DCA - Ruehl Case Decided - Tenant Improvements NOT Subject to Sales Tax

    The Ruehl case concerns whether the improvements made by a Tenant to a leased premises may be considered rent to the Landlord for purposes of Florida Sales and Use Tax. This is a very hot, contested ...

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