Blog Posts in Florida Sales and Use Tax

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  • Florida Sales and Use Tax Audits
    Florida Sales and Use Tax Audits

    Things to know before starting a Florida sales and use tax audit A Florida sales and use tax audit can be a very stressful and complicated event. I would like to go over some basic facts you should be ...

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  • FL Sales and Use Tax Audits – Audit Notices Are Coming
    FL Sales and Use Tax Audits – Audit Notices Are Coming

    Everyone is aware that the recent pandemic has impacted businesses and the overall economy. This necessarily has impacted the amount of tax revenue going to the state of Florida and its counties. What ...

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  • Florida Sales Tax on Commercial Lease Termination or Change Fees
    Florida Sales Tax on Commercial Lease Termination or Change Fees

    Renegotiating Commercial Rent Due to COVID-19? Don’t Pay More Sales Tax Than You Need To! Florida is the only state in the country to impose sales tax on commercial rent. Of all those businesses ...

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  • FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
    FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE

    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 ...

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  • Are Services Taxable in Florida?
    Are Services Taxable in Florida?

    The state of Florida imposes a tax rate of 6% plus any local discretionary sales tax rate. It is commonly known that tangible personal property is taxable in Florida. Tangible personal property is ...

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  • FLORIDA SALES TAX CLASS ACTION ON CAR RENTALS
    FLORIDA SALES TAX CLASS ACTION ON CAR RENTALS

    A sale in Florida subject to sales tax normally requires the seller to collect Florida sales tax from the purchaser. In cases where a customer believes a business has charged too much sales tax, the ...

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  • FL DEPT OF REVENUE AUDIT VS LIMITED SCOPE AUDIT
    FL DEPT OF REVENUE AUDIT VS LIMITED SCOPE AUDIT

    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 ...

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  • Florida Sales Tax for Nonresident Car Purchases (2020)
    Florida Sales Tax for Nonresident Car Purchases (2020)

    Florida car dealers have a powerful sales and use tax tool at their disposal to lure customers to Florida. Some dealers are unaware of this provision. Other dealers might misapply it. Car dealers need ...

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  • FLORIDA SALES TAX FOR AMUSEMENT MACHINES
    FLORIDA SALES TAX FOR AMUSEMENT MACHINES

    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 ...

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  • FLORIDA SALES TAX ON CONCESSION SALES
    FLORIDA SALES TAX ON CONCESSION SALES

    Sales from concession stands of food, drinks, tobacco products, and various other items generally are subject to Florida sales tax. Florida sales tax will be imposed at the rate where the concession ...

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  • FL Sales Tax Audit - Know Your Rights
    FL Sales Tax Audit - Know Your Rights

    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 ...

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  • FL Sales and Use Tax for Pandemic Closed Business
    FL Sales and Use Tax for Pandemic Closed Business

    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 ...

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  • FLORIDA SALES TAX AUDIT HELP
    FLORIDA SALES TAX AUDIT HELP

    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 ...

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  • Refund Deadline Extended for Florida Sales Tax
    Refund Deadline Extended for Florida Sales Tax

    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 ...

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  • FL SALES TAX: BRACKET SYSTEM - ALCOHOL
    FL SALES TAX: BRACKET SYSTEM - ALCOHOL

    Florida sales tax issues present an ever-changing landscape. Just when businesses think they have it figured out, the rug gets swept out from underneath them. Most notably, this occurs when the ...

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  • Florida Disaster Preparedness Sales Tax Holiday
    Florida Disaster Preparedness Sales Tax Holiday

    The Florida legislature once again implemented the Disaster Preparedness Sales Tax Holiday for 2020. The items exempt this year are almost identical to last year’s list. Specific products purchased ...

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  • FLORIDA SALES TAX BRACKET SYSTEM
    FLORIDA SALES TAX BRACKET SYSTEM

    If you or your client collect Florida sales tax and do not know about the “bracket system,” then you may have a potential costly problem waiting to be discovered during your next Florida sales and use ...

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  • FL DCA Says No Airbnb Tourist Development Tax
    FL DCA Says No Airbnb Tourist Development Tax

    The internet rental industry recently received an important victory relating to Tourist Development Tax. TDT is a tax, which can be imposed by counties, on persons who rent lodging accommodations for ...

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  • FL Department of Revenue Petition for Administrative Hearing
    FL Department of Revenue Petition for Administrative Hearing

    When the Department of Revenue issues a Notice of Proposed Assessment, taxpayers are given several options, including the filing of a informal protest, a refund claim in Circuit Court, or a Petition ...

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  • Florida Sales Tax Guide for Tow Trucks
    Florida Sales Tax Guide for Tow Trucks

    If you operate a tow truck company in Florida, then chances are you received a notice from the Florida Department of Revenue (“Department”) wanting to do a Florida sales and use tax audit of your ...

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  • FL Sales Tax – Coronavirus Late Payment Forgiveness
    FL Sales Tax – Coronavirus Late Payment Forgiveness

    The Florida Department of Revenue just announced a small bit of tax relief for businesses affected by the economic effects coronavirus pandemic. Big picture, the Florida Department of Revenue will ...

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  • Florida Sales Tax and Coronavirus
    Florida Sales Tax and Coronavirus

    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 ...

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  • FLORIDA SALES TAX GUIDE FOR BAKERIES
    FLORIDA SALES TAX GUIDE FOR BAKERIES

    If you run a bakery, you already know you work hard. You have to ensure your goods are baked and kept fresh for customers. Health code inspections come frequently. Vendors must be timely paid. And ...

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  • FL DOR – Prosecuting Criminally Based on IRS 1099 Data
    FL DOR – Prosecuting Criminally Based on IRS 1099 Data

    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 ...

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  • FL Sales Tax Exemption: Solar Energy Systems
    FL Sales Tax Exemption: Solar Energy Systems

    Florida is moving towards being as eco-friendly as possible. With this in mind, the state will exempt from sales and use tax solar energy systems as well as a part of such a system. Based on the ...

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  • FL SALES TAX BILL: WIN FOR FOOD/GROCERY DELIVERY SERVICES
    FL SALES TAX BILL: WIN FOR FOOD/GROCERY DELIVERY SERVICES

    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. ...

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  • FLORIDA SALES AND USE TAX ON MACHINERY
    FLORIDA SALES AND USE TAX ON MACHINERY

    In Florida, the purchase of machinery and equipment is usually subject to sales or use tax. However, there may be exceptions (called exemptions) that allow a purchaser not to pay sales or use tax on ...

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  • FLORIDA SALES TAX RATE ON COMMERCIAL RENT 2020
    FLORIDA SALES TAX RATE ON COMMERCIAL RENT 2020

    Florida is the only state in the nation that subjects commercial rent to sales tax, which puts Florida at a competitive disadvantage when trying to get major businesses to locate in Florida. There has ...

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  • ANALYSIS OF FLORIDA ECONOMIC NEXUS BILLS
    ANALYSIS OF FLORIDA ECONOMIC NEXUS BILLS

    There are two bills before the Florida legislature concerning economic nexus and marketplace facilitator laws that would require out-of-state sellers to collect sales tax on sales into Florida or the ...

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  • New Florida Economic Nexus Legislation
    New Florida Economic Nexus Legislation

    Florida is one of the last states to adopt economic nexus sales and use tax laws after the landmark Wayfair case that came down in June 2018. Prior to the Wayfair case, states could only require ...

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  • FL DOR TARGETS RESTAURANTS FOR SALES TAX AUDITS
    FL DOR TARGETS RESTAURANTS FOR SALES TAX AUDITS

    The Florida Department of Revenue often engages in what they have politely coined “campaigns.” A “campaign” really means that they will be conducting a disproportionate number of audits in a ...

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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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  • FL Sales Tax Audit: Gas Station Convenience Store
    FL Sales Tax Audit: Gas Station Convenience Store

    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 ...

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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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  • 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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  • 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 CBD Subject to Florida Sales Tax?
    Is CBD Subject to Florida Sales Tax?

    We have recently received an influx of calls regarding the taxability of CBD products derived from hemp. In Florida, sales of tangible personal property are subject to sales and use tax unless they ...

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  • Bad Debts – Florida Sales Tax Exemption
    Bad Debts – Florida Sales Tax Exemption

    Did you know you can take sales tax credits for bad debts in your business? Quite often, businesses do not collect the total balance of their sales. These bad debts are kept track of, and at the end ...

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  • Manufacturing – Florida Sales and Use Tax Exemption
    Manufacturing – Florida Sales and Use Tax Exemption

    Like many states, Florida offers unique and specific manufacturing exemptions that can provide great savings to those educated on them. Sometimes these exemptions come about by the state alone, which ...

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  • PROTEST A FL SALES AND USE TAX AUDIT
    PROTEST A FL SALES AND USE TAX AUDIT

    There is not much worse of a feeling than opening mail with a sales and use tax audit notice from the Florida Department of Revenue (FDOR). Barring exceptional facts and circumstances, you or your ...

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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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  • FL DOR Abuses “Limited Scope Audit” Authority
    FL DOR Abuses “Limited Scope Audit” Authority

    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 ...

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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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  • 2019 Florida Sales Tax New Legislation Update
    2019 Florida Sales Tax New Legislation Update

    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 ...

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  • BUYING A BOAT IN FLORIDA: OUT OF STATE SALES TAX
    BUYING A BOAT IN FLORIDA: OUT OF STATE SALES TAX

    Florida has some of the largest and widest variety of boat dealers in the country. Many people visit Florida to get a good deal on a boat and Florida offers tax benefits to encourage those purchases. ...

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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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  • AIRCRAFT USE TAX IN FLORIDA
    AIRCRAFT USE TAX IN FLORIDA

    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 ...

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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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  • Choice of Forum in Defending Against a Florida Tax Assessment or Refund Denial - Part II
    Choice of Forum in Defending Against a Florida Tax Assessment or Refund Denial - Part II

    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 ...

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  • FL SALES TAX EXEMPTIONS: AQUACULTURE
    FL SALES TAX EXEMPTIONS: AQUACULTURE

    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 ...

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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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  • 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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  • Florida Sales and Use Tax: ESCAPE ROOMS
    Florida Sales and Use Tax: ESCAPE ROOMS

    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 ...

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  • Florida - Economic Nexus & Marketplace Facilitator Bill Introduced
    Florida - Economic Nexus & Marketplace Facilitator Bill Introduced

    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, ...

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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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  • 8.5% Hillsborough County Surtax Rate: 2019
    8.5% Hillsborough County Surtax Rate: 2019

    It’s that time of year when individuals and businesses look to the new year and start planning for better brighter things. In Florida, there were a number of voter issues that impacted that. ...

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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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  • FL SALES TAX $60K CAP ON BOAT REPAIRS
    FL SALES TAX $60K CAP ON BOAT REPAIRS

    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. ...

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  • FL SALES TAX: AIRCRAFT 1% OF 6% RULE
    FL SALES TAX: AIRCRAFT 1% OF 6% RULE

    Aircraft sales and use tax is one of the most complex and convoluted areas of tax law to understand. After throwing into the mix the mobility of aircraft and multiple states vying to tax the aircraft ...

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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 FOR REMOTE SELLERS
    FLORIDA SALES TAX FOR REMOTE SELLERS

    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 ...

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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 Audit:  By Tax Lawyer and Former Auditor
    FL Sales Tax Audit: By Tax Lawyer and Former Auditor

    Au·dit : /ˈôdət/ A word designed to strike fear into the heart of business owners. It is a taxable privilege to sell items of tangible personal property in Florida [1] . This privilege is bestowed on ...

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  • FLORIDA SALES TAX – COUPONS v. DISCOUNTS
    FLORIDA SALES TAX – COUPONS v. DISCOUNTS

    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 ...

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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 Property Tax Exemption for Nontraditional Schools
    FL Property Tax Exemption for Nontraditional Schools

    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 ...

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  • FL TARGETS FLORISTS FOR SALES TAX AUDITS
    FL TARGETS FLORISTS FOR SALES TAX AUDITS

    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 ...

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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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  • Restaurant Basics to Avoid Sales and Use Tax Audits
    Restaurant Basics to Avoid Sales and Use Tax Audits

    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 ...

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  • JACKSONVILLE CONVENIENCE STORES GET SALES TAX AUDITS
    JACKSONVILLE CONVENIENCE STORES GET SALES TAX AUDITS

    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. ...

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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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  • FL SALES TAX FORGIVENESS POST-WAYFAIR: AMAZON FBA SELLERS
    FL SALES TAX FORGIVENESS POST-WAYFAIR: AMAZON FBA SELLERS

    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 ...

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  • FLORIDA SALES TAX AND DROP SHIPMENTS
    FLORIDA SALES TAX AND DROP SHIPMENTS

    Drop shipments are great ways for sellers to take advantage of avoiding the costs of inventory storage when selling to customers. For a drop shipment to occur, normally an individual buys from a ...

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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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  • 0% Florida Sales Tax Rate?  Yes, In Certain Zip Codes
    0% Florida Sales Tax Rate? Yes, In Certain Zip Codes

    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 ...

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  • Florida's Taxpayer Advocate Can Finally Advocate!
    Florida's Taxpayer Advocate Can Finally Advocate!

    After years in the making, a major win has unfolder for taxpayers – the Taxpayer Advocate is no longer under the complete control of the Department of Revenue effective July 1, 2018. The Taxpayer ...

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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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  • Dear Taxpayer: Sales Tax Audit - Now What?
    Dear Taxpayer: Sales Tax Audit - Now What?

    Dear John (Business Owner): I am writing this letter to you to follow up on your recent Florida Department of Revenue (DOR) sales and use tax audit. If you have already received the Notice of Intent ...

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  • RESTAURANT FLORIDA SALES TAX HANDBOOK
    RESTAURANT FLORIDA SALES TAX HANDBOOK

    FLORIDA SALES TAX ON RESTAURANTS Restaurant owners and managers know the challenges of daily operations. From the stresses of employees being unable to make a shift to ensuring you have enough product ...

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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 Sales Tax Exemption on Admissions for Resale
    Florida Sales Tax Exemption on Admissions for Resale

    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 ...

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  • SALES TAX ON AIRCRAFT PARTS AND REPAIRS IN FLORIDA
    SALES TAX ON AIRCRAFT PARTS AND REPAIRS IN FLORIDA

    SALES TAX ON AIRCRAFT PARTS AND REPAIRS IN FLORIDA The general rule is aircraft parts are considered to be tangible personal property, which are subject to tax when purchased or used in Florida. ...

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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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  • MULTI-STATE TAX AMNESTY FOR AMAZON FBA SELLERS!!!!!
    MULTI-STATE TAX AMNESTY FOR AMAZON FBA SELLERS!!!!!

    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 ...

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  • SALES TAX NEXUS - FULFILLMENT BY AMAZON FBA
    SALES TAX NEXUS - FULFILLMENT BY AMAZON FBA

    SALES TAX NEXUS – FULFILLMENT BY AMAZON FBA You just decided to open your business on Amazon’s Fulfillment By Amazon (“FBA”) service. Congratulations! This step is huge for taking your business to the ...

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  • Florida Sales Tax Back To School Holiday - Aug 4-6th
    Florida Sales Tax Back To School Holiday - Aug 4-6th

    Two New Tax Holidays for 2017 When I heard there were two new holidays passed by the legislature, I was hoping the state had finally legitimized “Lawyer Appreciation Day,” day off included, or at the ...

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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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  • Cleaning Services Are Taxable In Florida
    Cleaning Services Are Taxable In Florida

    It happens more often then I’d like. Despite a long day at the office, a last minute phone call or email has kept me at work until my car is the only one I see in the parking lot when I leave. But ...

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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 SALES TAX NEXUS: FULFILLMENT BY AMAZON (FBA)
    FL SALES TAX NEXUS: FULFILLMENT BY AMAZON (FBA)

    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 ...

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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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  • Debtor's Prisons and Double Jeopardy in State Tax Prosecutions
    Debtor's Prisons and Double Jeopardy in State Tax Prosecutions

    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. ...

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  • Tax Assessment Unenforceable Under Florida Law?
    Tax Assessment Unenforceable Under Florida Law?

    WHEN A TAX ASSESSMENT IS UNENFORCEABLE UNDER FLORIDA LAW BY JAMES F.McAULEY [1] Florida law has a specific definition for the term “rule”. In the context of administrative law and state tax rulings, ...

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