Blog Posts in Florida Statute of Limitations

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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 - Voluntary Disclosure Program
    Florida Sales Tax - Voluntary Disclosure Program

    The purpose of this article is to discuss one of the most beneficial areas of Florida sales tax law – The Florida Voluntary Disclosure Program. Florida’s sales tax laws are endlessly complicated. ...

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  • FL 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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  • 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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  • FLORIDA CPAs - YOUR CLIENT OWES SALES TAX AND THEY WILL BLAME YOU
    FLORIDA CPAs - YOUR CLIENT OWES SALES TAX AND THEY WILL BLAME YOU

    Whether your client is obsessive about taxes, remits every penny of tax collected, or doesn’t even sell tangible personal property – I guarantee you that your client missed something that should have ...

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  • FL Property Tax in Light of Genesis Ministries
    FL Property Tax in Light of Genesis Ministries

    When attorney Shari Johnson woke up the morning of February 16, 2016, she was scheduled to argue a case of first impressions before Florida’s Fourth District Court of Appeals in Broward County. Her ...

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  • 2015 FICPA DOR LIAISON MEETING
    2015 FICPA DOR LIAISON MEETING

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

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  • AIRCRAFT AIRPLANE vs FLORIDA SALES TAX
    AIRCRAFT AIRPLANE vs FLORIDA SALES TAX

    Airplane/Aircraft vs Florida Sales Tax – The Basics On the surface, Florida sales tax seems like an incredibly dull and simple subject. If someone sells tangible personal property at retail in ...

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  • FL Tax - Verizon Business Purchasing Wins in 1st DCA
    FL Tax - Verizon Business Purchasing Wins in 1st DCA

    Way back in 2011, I co-authorized a piece entitled "When is an assessment an assessment" in the Florida CPA Magazine. In that article, we highlighted a potential flaw with Florida sales tax audits. We ...

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  • FL Sales Tax: Rhinehart Equipment on to the Appellate Courts
    FL Sales Tax: Rhinehart Equipment on to the Appellate Courts

    Rhinehart Equipment on to the Appellate Courts Just when the Florida Department of Revenue ("Department") thinks they have finally chalked up a sales tax legal victory, Rhinehart Equipment comes back ...

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  • PLETHORA OF SALES TAX LITIGATION IN FLORIDA
    PLETHORA OF SALES TAX LITIGATION IN FLORIDA

    Plethora of Sales Tax Litigation in Florida While many people seem to think that sales tax is merely a percentage of the sales price paid at the checkout counter which can easily be managed by ...

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  • BURDEN OF PROOF & PERSUASION IN FL TAX CASES
    BURDEN OF PROOF & PERSUASION IN FL TAX CASES

    Understanding the Burden of Proof and the Burden of Persuasion in Tax and Administrative Cases The best place to start to consider evidentiary issues concerning the burden of proof and the burden of ...

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  • FL 1ST DCA: VERIZON APPEALS PROPOSED ASSESSMENT NOT FINAL
    FL 1ST DCA: VERIZON APPEALS PROPOSED ASSESSMENT NOT FINAL

    FL 1 ST DCA: VERIZON APPEALS PROPOSED ASSESSMENT NOT FINAL On May 12, 2015, there was yet another riveting display of legal arguments in the sales tax arena over a very simple, yet relevant issue: ...

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  • FL Tax Audits - Taxpayer Bill of Rights Protects No Rights
    FL Tax Audits - Taxpayer Bill of Rights Protects No Rights

    FL Tax Audits – Taxpayer Bill of Rights Protects No Rights I have seen a lot of information and discussions about the IRS mistreating taxpayers. Being in Florida, this made me think of protections ...

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  • FLORIDA USE TAX AUDIT LETTER?
    FLORIDA USE TAX AUDIT LETTER?

    Florida Use Tax Audit Letter? Many people in Florida are not aware that if a business does not charge you sales tax on an item then you owe use tax to the state of Florida. They are many legal reasons ...

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  • FL DOR Sales Tax Audits - Beware of Electronic Records Requests
    FL DOR Sales Tax Audits - Beware of Electronic Records Requests

    As has been noted by our firm and in other comments in articles and message boards, the FL DOR has experienced much attrition in its auditor ranks over the last few years. There are a number of ...

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  • WHEN A CLOSED BUSINESS ISN'T CLOSED TO FL DOR
    WHEN A CLOSED BUSINESS ISN'T CLOSED TO FL DOR

    When a Closed Business Isn't Closed to the DOR According to the Small Business Administration, about 50% of businesses close within 5 years of starting. This means that a significant number of company ...

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  • PHOTOGRAPHY IN FLORIDA - BEWARE THE SALES TAX
    PHOTOGRAPHY IN FLORIDA - BEWARE THE SALES TAX

    PHOTOGRAPHY IN FLORIDA – BEWARE THE SALES TAX While destination weddings are growing in popularity – so is the focus of state tax departments on photographers. For all practical purposes, Florida is ...

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  • FL DOR SCRAPS AUTOMATED COLLECTIONS AFTER 7,000 ERRONEOUS WARRANTS
    FL DOR SCRAPS AUTOMATED COLLECTIONS AFTER 7,000 ERRONEOUS WARRANTS

    On May 23, 2014, I published an article (available below) about something outrageous happening in Florida. As initially reported by The Florida Current on Wednesday, May 21, 2014, the Florida ...

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  • FL DOR CONTINUES C-STORE ONSLAUGHT FOR FLORIDA SALES TAX
    FL DOR CONTINUES C-STORE ONSLAUGHT FOR FLORIDA SALES TAX

    FL DOR CONTINUES C-STORE ONSLAUGHT FOR FLORIDA SALES TAX Since 2011, our firm has been writing and warning any business that sells beer, liquor, and/or cigarettes, that the Florida sales and use tax ...

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  • FL DOR Denying Your Sales Tax Registration?
    FL DOR Denying Your Sales Tax Registration?

    FL DOR Denying Your Sales Tax Registration? As a Florida sales and use tax attorney, it never ceases to amaze me the number of shocking stories I hear on a regular basis. Some stories are brought on ...

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  • FLORIDA SALES & USE TAX AUDITS: DUELING PERSPECTIVES
    FLORIDA SALES & USE TAX AUDITS: DUELING PERSPECTIVES

    FLORIDA SALES & USE TAX AUDITS: DUELING PERSPECTIVES As one of the few Florida licensed attorneys to have ever worked as both a Sales and Use Tax Auditor for the Florida Department of Revenue (FL DOR) ...

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  • FL SALES AND USE TAX - AUDIT TIMELINE FROM THE DOR'S PERSPECTIVE
    FL SALES AND USE TAX - AUDIT TIMELINE FROM THE DOR'S PERSPECTIVE

    FL SALES AND USE TAX – AUDIT TIMELINE FROM THE DOR'S PERSPECTIVE Given how stealthily complex Florida sales and use tax can be for most businesses, a sales and use tax audit can be a very expensive ...

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

    FL DOC STAMPS DUE ON BANKRUPTCY TRUSTEE DEEDS – VOLUNTARY DISCLOSURE? Since the real estate market started a free fall in 2008, Florida's foreclosure market has been a bellwether for how our economy ...

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  • FL CAR DEALERS: GEORGIA SALES TAX ON CARS IS NOW ZERO!
    FL CAR DEALERS: GEORGIA SALES TAX ON CARS IS NOW ZERO!

    FL CAR DEALERS: GEORGIA SALES TAX ON CARS IS NOW ZERO! The purpose of this article is to inform Florida car dealers and prospective car buyers from Georgia that there has been a recent change in ...

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  • FL DOR DELEGATION OF AUTHORITY TO COMPROMISE TAX
    FL DOR DELEGATION OF AUTHORITY TO COMPROMISE TAX

    When trying to get taxes, interest, or penalties compromised with the Florida Department of Revenue, it is good to know just how much authority the person you are speaking with has. The document below ...

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  • FL CABINET COMPANIES WITH SALES TAX PROBLEMS
    FL CABINET COMPANIES WITH SALES TAX PROBLEMS

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

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  • TAXPAYER FORCED TO SIGN AWAY RIGHTS TO REMIT TAX?
    TAXPAYER FORCED TO SIGN AWAY RIGHTS TO REMIT TAX?

    FL DOR FORCING TAXPAYER TO SIGN AWAY RIGHTS TO REMIT TAX? Our Draconian 1 Comrades in Tallahassee are at it yet again. Actually, this time it is their comrades in the local Department of Revenue (DOR) ...

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  • FL DOR REQUIRES TAX PAYMENT TO PROTEST AN ASSESSMENT
    FL DOR REQUIRES TAX PAYMENT TO PROTEST AN ASSESSMENT

    Our comrades in Tallahassee have crossed the line yet again. In a newly revised pamphlet given to taxpayers at the end of an audit, the Florida Department of Revenue is demanding taxpayers pay the ...

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

    FL DOR USES "CALLZILLA" TO HARRASS TAXPAYERS Just when you thought it was safe to turn your phone back on after you successfully got your home number on the federal and state "do not call" list and ...

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  • FLORIDA SALES TAX AUDIT HELP
    FLORIDA SALES TAX AUDIT HELP

    If your company received a Form DR-840 Notice of Intent to Audit Books and Records for Sales and Use Tax from the Florida Department of Revenue, then you probably have a lot of questions. Whether you ...

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  • CLOSE BUSINESS TO AVOID LARGE FL SALES TAX ASSESSMENT?
    CLOSE BUSINESS TO AVOID LARGE FL SALES TAX ASSESSMENT?

    CLOSE BUSINESS TO AVOID LARGE FL SALES TAX ASSESSMENT? Are you facing a large Florida sales tax assessment? Are you considering shutting your doors and walking away from your business to avoid the ...

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  • NAPLES - JAILED FOR FAILURE TO FILE SALES TAX RETURNS
    NAPLES - JAILED FOR FAILURE TO FILE SALES TAX RETURNS

    On April 25, 2013, [ name omitted ], owner of Tony Rosado Automotive Services, Inc. located at 1890 Elsa St., Naples, Florida was arrested by the Collier County Sheriff's Department on felony charges ...

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  • BROWARD COUNTY AUTO DEALER ARRESTED FOR SALES TAX THEFT
    BROWARD COUNTY AUTO DEALER ARRESTED FOR SALES TAX THEFT

    On September 24, 2012, the Florida Department of Revenue ("FDOR") announced [name omitted], was arrested by the Broward County Sheriff's Office. The charges were that he allegedly collected over ...

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  • FL CAR DEALER: WHEN IS A SALE TAX EXEMPT?
    FL CAR DEALER: WHEN IS A SALE TAX EXEMPT?

    The purpose of this article is to go over some of the requirements a Florida car dealer faces when attempting to comply with the sales and use tax collection and remitting responsibilities for the ...

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  • FL NEXUS QUESTIONNAIRE - VOLUNTARY DISCLOSURE LIMITS LOOK BACK!!!
    FL NEXUS QUESTIONNAIRE - VOLUNTARY DISCLOSURE LIMITS LOOK BACK!!!

    If you are reading this, then you either received a Florida nexus questionnaire from what I like to call our "comrades in Tallahassee" (or Atlanta, Chicago, Dallas, New York, etc) or perhaps you are ...

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  • FL TAX ALERT - USED CAR DEALERS TARGETED!!!!
    FL TAX ALERT - USED CAR DEALERS TARGETED!!!!

    USED CAR DEALERS ARE THE FOCUS OF A STATEWIDE SALES TAX SWEEP BY THE FLORIDA DEPARTMENT OF REVENUE. HERE IS THE REASON WHY… Because our law firm practices almost exclusively against the Florida ...

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  • FLORIDA 2013 DISCRETIONARY SALES SURTAX RATES
    FLORIDA 2013 DISCRETIONARY SALES SURTAX RATES

    Florida's state 6% sales tax rate is the starting point for businesses and consumers to determine the proper sales tax rate to charge for the sale of tangible personal property in Florida. A majority ...

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  • FLORIDA HISTORICAL SALES TAX RATES
    FLORIDA HISTORICAL SALES TAX RATES

    Practitioners & Taxpayers, To be well prepared to examine whether proper sales tax amounts have been paid, it is often necessary to not only review the current sales tax rates, but also the sales tax ...

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  • FL LITIGATION ALERT - RHINEHART EQUIPMENT - SOL, NEXUS, & A TIPSTER
    FL LITIGATION ALERT - RHINEHART EQUIPMENT - SOL, NEXUS, & A TIPSTER

    On August 27, 2012, Administrative Law Judge W. David Watkins issued a recommended order in the Division of Administrative Hearings ("DOAH") case Rhinehart Equipment Co, vs. Department of Revenue, ...

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  • FL TAX - VOLUNTARY DISCLOSURE CAN BE THE PERFECT SOLUTION
    FL TAX - VOLUNTARY DISCLOSURE CAN BE THE PERFECT SOLUTION

    Upside Down with Your Florida Sales Tax? Why Not Voluntarily Disclose? During a down economic market, it is all too easy for a business to pay the power bill, employee salaries, rent, etc. and not ...

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  • FL DOR'S GREATEST WEAPON - REVOCATION OF DEALER'S SALES TAX CERTIFICATE
    FL DOR'S GREATEST WEAPON - REVOCATION OF DEALER'S SALES TAX CERTIFICATE

    One of the Florida Department of Revenue's ("FL DOR") weapons against business owners (and licensed professionals) in Florida is that if you do not agree to pay whatever tax the FL DOR claims you owe, ...

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  • FL TAX LITIGATION ALERT - NOPA - VERIZON VS FL DOR - STATE WINS AT TRIAL
    FL TAX LITIGATION ALERT - NOPA - VERIZON VS FL DOR - STATE WINS AT TRIAL

    FL DOR Wins at Trial Level in Notice of Proposed Assessment vs State of Limitations In February of this year, we wrote about an amazing case that was filed in the Florida 2 nd Circuit in which Verizon ...

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  • FL TAX LITIGATION ALERT - VERIZON - FL DOR MISSES SOL WITH PROPOSED ASSESSMENT
    FL TAX LITIGATION ALERT - VERIZON - FL DOR MISSES SOL WITH PROPOSED ASSESSMENT

    VERIZON CHALLENGES WHETHER A NOTICE OF 'PROPOSED' ASSESSMENT IS REALLY AN ASSESSMENT UNDER FLORIDA STATUTE OF LIMITATIONS [ Foreword: The original article published by our firm in March 2011 is ...

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