Blog Posts in Florida Sales and Use Tax

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  • Phone Call From Florida Department of Revenue: Sales Tax
    Phone Call From Florida Department of Revenue: Sales Tax

    Have you received a phone call from the Florida Department of Revenue about a sales and use tax audit or reemployment tax audit? From the start - you should know that it is standard practice for the ...

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  • Letter from Florida Department of Revenue: Sales Tax
    Letter from Florida Department of Revenue: Sales Tax

    Most of our cases start with a taxpayer receiving a letter in the mail from the Florida Department of Revenue. With that said, not all letters from the Department of Revenue mean that an audit has ...

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  • FL DOR’s 2022 Legislative Package - VETOED
    FL DOR’s 2022 Legislative Package - VETOED

    On December 29, 2021, we began posting a series of articles concerning the Florida Department of Revenue’s Legislative Package that was known as SB 1382 “Tax Administration”. We posted a total of ...

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  • Part 6 - FL DOR's Bad Legislative Package 2022
    Part 6 - FL DOR's Bad Legislative Package 2022

    On December 29, 2021, we posted an article on our website entitled, “Florida DOR’s 2022 Legislative Package BAD for Florida Business,” which included a link to the twenty proposed ideas prepared by ...

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  • FLORIDA SALES TAX AUDITS USING 1099-Ks
    FLORIDA SALES TAX AUDITS USING 1099-Ks

    As a business owner, you can be doing everything right with running your business. One day you may open your mail to find an audit notice from the Florida Department of Revenue. While fear may come to ...

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  • FLORIDA SALES TAX FOR CELL PHONE INDUSTRY
    FLORIDA SALES TAX FOR CELL PHONE INDUSTRY

    Cell phone dealers (e.g., authorized dealers, franchisees, or resellers) are currently the focus of the Florida Department of Revenue. The reason – these businesses are “low hanging fruit” for the ...

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  • Part 2 - FL DOR's Bad Legislative Package 2022
    Part 2 - FL DOR's Bad Legislative Package 2022

    On December 29, 2021, we posted an article on our website entitled, “Florida DOR’s 2022 Legislative Package BAD for Florida Business”, which included a link to the twenty proposed ideas prepared by ...

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  • Part 3 - FL DOR's Bad Legislative Package 2022
    Part 3 - FL DOR's Bad Legislative Package 2022

    On December 29, 2021, we posted an article on our website entitled, “Florida DOR’s 2022 Legislative Package BAD for Florida Business”, which included a link to the twenty proposed ideas prepared by ...

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  • Part V - FL DOR's Bad Legislative Package 2022
    Part V - FL DOR's Bad Legislative Package 2022

    On December 29, 2021, we posted an article on our website entitled, “Florida DOR’s 2022 Legislative Package BAD for Florida Business,” which included a link to the twenty proposed ideas prepared by ...

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  • 2022 Florida Sales Tax on Peer-to-Peer Car Sharing Companies
    2022 Florida Sales Tax on Peer-to-Peer Car Sharing Companies

    Peer-to-Peer Car-Sharing Companies Must Collect Florida Sales Tax Jan 1, 2022 Starting January 1, 2022, peer-to-peer car sharing service such as Turo.com and GetARound.com, will need collect and remit ...

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  • Florida DOR’s 2022 Legislative Package BAD for Florida Businesses
    Florida DOR’s 2022 Legislative Package BAD for Florida Businesses

    The Florida Department of Revenue (FL DOR) recently released its proposed legislative package for the upcoming 2022 Legislative Session, and most of the concepts are BAD for Florida Businesses. This ...

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  • 2022 Florida Sales Tax Rate on Commercial Rent
    2022 Florida Sales Tax Rate on Commercial Rent

    Florida is the only state in the United States to impose a sales tax on commercial rent. For years now, the state of Florida has considered itself at a competitive disadvantage for companies looking ...

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  • FLORIDA SALES TAX AUDIT - AMAZON FBA
    FLORIDA SALES TAX AUDIT - AMAZON FBA

    For several years, the Florida Department of Revenue has had access to Amazon’s client list, aka the list of remote sellers that use Amazon to help market their products in Florida. These sellers may ...

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  • IS LABOR SUBJECT TO SALES TAX IN FLORIDA?
    IS LABOR SUBJECT TO SALES TAX IN FLORIDA?

    One of the most common myths about Florida sales tax is that labor is never subject to sales tax. It is so commonly believed and trusted in that it is one of the most searched topics about Florida ...

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  • FL 0% Sales Tax Zip Code: Certificate of Forwarding Agent Address
    FL 0% Sales Tax Zip Code: Certificate of Forwarding Agent Address

    On May 21, 2021, Governor Ron DeSantis signed House Bill 7061 into law, taking the first step in the right direction to equalizing the Florida export industry. For years, the Florida Department of ...

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  • Florida Tax-Free Admissions? Sales Tax Holiday: Freedom Week!
    Florida Tax-Free Admissions? Sales Tax Holiday: Freedom Week!

    Between all the excitement of BBQs and fireworks during the 4 th of July holiday, don’t miss out on Florida’s newest sales tax holiday, known as “Freedom Week.” From July 1, 2021, through July 7 th , ...

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  • FL Senate Amends Economic Nexus & Marketplace Facilitator Bills
    FL Senate Amends Economic Nexus & Marketplace Facilitator Bills

    On March 25, 2021, the Florida Senate amended Senate Bill 50 to include other state and local tax related changes which should directly benefit Florida businesses while shifting the burden of ...

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  • STOP Collecting Hillsborough County 1% Sales Surtax
    STOP Collecting Hillsborough County 1% Sales Surtax

    On February 25, 2021, the Florida Supreme Court struct down Hillsborough County’s 1% surtax earmarked for transportation originally enacted in 2018. Business owners have been in a state of limbo ...

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  • FLORIDA SALES TAX ON CAPITAL LEASE
    FLORIDA SALES TAX ON CAPITAL LEASE

    Capital leases are an excellent way to plan for the future as well as take advantage of unique Florida sales and use tax benefits. However, the Florida Department of Revenue sees a capital lease and ...

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  • 2021 FLORIDA ECONOMIC NEXUS LEGISLATION
    2021 FLORIDA ECONOMIC NEXUS LEGISLATION

    UPDATE - GOVERNOR SIGNS ECONOMIC NEXUS LEGISLATION! READ ABOUT IT HERE! Florida is officially the last state (with a sales tax) to not implement economic nexus legislation, which is about to change on ...

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  • 2021 Florida Sales Tax Rates for Nonresident Car Purchases
    2021 Florida Sales Tax Rates for Nonresident Car Purchases

    When selling a motor vehicle to individuals who are not Florida residents, car dealers must ensure the sale is properly documented. If not, then the Florida Department of Revenue may come after the ...

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  • 2021 Florida Sales Tax Commercial Rent
    2021 Florida Sales Tax Commercial Rent

    Looking for the 2022 Florida sales tax rate on commercial rent - CLICK HERE Florida is the only state in the United States to impose a sales tax on commercial rent. For years now, the state of Florida ...

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  • FL Sales Tax: How to Settle with the Tax Man - Part II
    FL Sales Tax: How to Settle with the Tax Man - Part II

    Settlement authority of the Department of Revenue due to doubt as to collectability Part 2 of 2 A statement addressing context This article is written, as the title would suggest, to discuss ...

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  • Are Gratuities Subject to Florida Sales Tax?
    Are Gratuities Subject to Florida Sales Tax?

    The taxability of gratuities depends on whether the gratuity is part of the sale of the good or service. The answer is not a simple yes or no, it’s more situational. Let’s look at two different ...

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  • Florida – Restaurant Sales and Use Tax Audits
    Florida – Restaurant Sales and Use Tax Audits

    Businesses across the board have taken a huge hit as a result of COVID. This pandemic was and still continues to be something no one could have planned for that’s for sure. As restaurants reopen or ...

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  • FL Sales Tax: How To Settle with the Tax Man - Part 1
    FL Sales Tax: How To Settle with the Tax Man - Part 1

    Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...

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  • FL SALES TAX: Real Property Contractors/Fabrication
    FL SALES TAX: Real Property Contractors/Fabrication

    A real property contractor is defined as someone who supply and affix, or install, goods that become part of real property. As a real property contractor in the state of Florida you do not charge ...

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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

    Looking for 2021 sales tax rates on commercial rent? Click HERE . Florida is the only state in the nation that subjects commercial rent to sales tax, which puts Florida at a competitive disadvantage ...

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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

    Looking for information about Florida's 2021 Economic Nexus Legislation? CLICK HERE Florida is one of the last states to adopt economic nexus sales and use tax laws after the landmark Wayfair case ...

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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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