Blog Posts in Florida Sales and Use Tax

A Florida sales and use tax audit from the Florida Department of Revenue (FDOR) can come at any time. With auditors all over the state in local service centers and auditors in Tallahassee that can ...

This is part two of Florida’s 2023 tax package with updates to various Florida sales and use tax laws that all vendors must know or potentially face dire consequences. The sixth update is another ...

Florida is the only state to charge sales tax on commercial rentals of real property. “Commercial real property” subject to this tax includes land, buildings, office or retail space, convention or ...

If a business has any experience owing money to the Florida Department of Revenue (FDOR), then it likely knows that as an open business it faces a serious risk of having its bank account being frozen. ...

In 2018, the Supreme Court of the United States heard a sales and use tax case, South Dakota v. Wayfair, Inc., which rocked the very core of the state and local tax community. The foundation of state ...

The sales tax may not be the first things attorneys consider when handling a merger or acquisition, but that does not mean it should be forgotten. In my prior article on mergers & acquisitions, I ...

Every year, Florida passes a set of laws known as the “tax package.” The tax package contains various updates to Florida sales and use tax, as well as other tax types. Some updates are permanent in ...

Selling boats can be a very lucrative business, especially in today’s market. What can quickly turn things negative is the Florida Department of Revenue. The Florida Department of Revenue has a ...

Almost all business by now have at least a working understanding of the Wayfair case and how it impacts their business - especially if they make sales of goods to other states. Briefly, Wayfair , ...

Car dealers have enough to worry about when selling or repairing a motor vehicle. Presently, having enough staff to run a functional business or sufficient inventory are some of the most pressing ...

There are many concerns businesses have when engaging in mergers or acquisitions, but state and local tax is not always one of them. Although often used interchangeably, a merger occurs when two ...

The Florida Department of Revenue is increasing the amount of audits conducted and those being assessed. Many times, the Florida Department of Revenue makes an assessment and tells their victim that ...

Buying a new (or new to you) aircraft is a huge highlight for most pilots. There is nothing more special than closing on the aircraft, filing the paperwork with the Federal Aviation Administration ...

2023 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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

NEED 2023 RATES? 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 has considered itself at a competitive ...

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 ...

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 ...

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 ...

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 , ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 . ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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. ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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. ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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, ...

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 ...

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 ...