Blog Posts in Florida Statute of Limitations

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. ...

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, ...

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 ...

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 ...

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. ...

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 ...

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, ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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: ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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) ...

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 ...

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 ...

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 ...

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 ...

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 ...

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) ...

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 ...

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 ...

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 ...