Blog Posts in Florida Tax Exempt

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 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 ...

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 ...

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 ...

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 ...

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 ...

Florida has passed the back to school sales tax holiday again. The holiday will allow individuals to buy certain supplies and materials tax-free for a limited amount of time. What qualifies for ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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. ...

An Employer’s Perspective: Florida “Reemployment Tax” aka, Unemployment Tax, Part II By James F. McAuley, Esq. BCS. Introduction Part I of this article focused on how an employer can distinguish ...

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 ...

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 ...

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 ...

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. ...

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 ...

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 ...

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 ...

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 ...

Florida County Property Appraisers take hard line on the rental of property through the popular Airbnb service. It is a longstanding tradition for technology and law to be at odds. Technology moves at ...

After nearly 10 years in limbo, the Florida Department of Revenue (“Department”) issued a Final Order resolving a taxpayer’s litigated tax liability issuing a final order in March 2017 finally ...

Are you a hotel owner/operator facing a Florida sales tax audit? Did you try to handle the audit yourself thinking nothing was wrong? Or have you heard enough horror stories about sales tax audits ...

AIRCRAFT USE TAX If an aircraft is purchased outside of Florida, the aircraft will not be subject to Florida sales tax. Instead, the aircraft may be subject to a use tax. A use tax is triggered in ...

2017 Florida Sales Tax Car Exemption for Nonresident Purchasers Florida Car Dealers – the publication for 2017 sales tax rates on vehicle sales throughout the United States has arrived! Florida ...

NURSING HOME SALES TAX REFUND ON ELECTRICITY When thinking of assisted living facilities, skilled nursing facilities, and the like, memories of friends and loved ones living there are brought to mind. ...

FL TAXABLE RENTAL VS NONTAXABLE SERVICE We have been getting an usually high number of calls from companies that are being audited and assessed Florida sales tax when using equipment to provide a ...

ARE CLEANING SERVICES TAXABLE IN FLORIDA? I get calls several times a month from nervous owners of cleaning companies and suspicious customers of cleaning companies, both asking the same question: Are ...

The groups battling to legalize pot sales in the U.S. had a rather large victory in the 2016 election. Presuming the election results hold, we will have 29 states that permit cannabis use for either ...

FLYING AWAY TAX FREE When an individual comes to Florida to purchase an aircraft, most likely the last thing on his or her mind is sales tax. Sales tax is a very real aspect of an aircraft transaction ...

2016 Could Bring Big Surprises to Many Homeowners in Florida After the Defense of Marriage Act was overturned in 2013, there was no longer a federal ban on same sex marriage. That decision was left to ...

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 ...

In TIP 16A01-03, the Florida Department of Revenue (FDOR) announced the use of a new Application for a Consumer’s Certificate of Exemption (DR-5). The new form, which is currently available on the ...

FL Sales Tax on Third Party Drop Shipments Florida sales tax is, in general, a tax on the selling merchant that is required to be passed along to the purchaser of taxable items. This seems simple ...

Few understand or even bring up sales tax issues when they order pizza. The next time you order pizza, take a look at the receipt and see if the pizza shop charges you for the delivery. Does the ...

If your business buys products or materials in Florida to resell, then having a Florida Department of Revenue issued annual resale certificate is an essential part of your business. The resale ...

Though not well known outside this state, Florida is the only state to separately charge sales tax on commercial real estate rent. This means businesses that have commercial property leases will be ...

Despite Florida's rainy and occasionally cloudy summers, the Sunshine State provides residents the opportunity to "go green" with its abundantly available sunshine for alternative energy purposes. To ...

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 ...

Retail Arbitrage and the Sales Tax Conundrum Target's designer collaborations with both Missoni and Lilly Pulitzer resulted in so much online traffic they crashed the Target website upon release. As ...

CARE FOR A MERGER? THINK ABOUT SALES TAXES 1 ST ! Business owners often elect to consolidate their businesses through some form of a corporate merger. Although there are several essential aspects to ...

2015 FL SALES TAX HOLIDAY AUGUST 7TH TO 16TH Although many Floridians are still enjoying their summer vacation, myself included, the upcoming school year is rapidly approaching and Floridians must ...

INTERIOR DESIGNERS: FL SALES TAX PLANNING The sales tax rules in Florida are, in whole, founded on a fairly simple notion—tax is imposed at a rate of 6% on the sale of tangible personal property (plus ...

CONSIDERATIONS FOR PROPERTY OWNERS: THE HOMESTEAD EXEMPTION'S COMMERCIAL COUSIN Anyone who has owned property knows that the cost of a mortgage is only the tip of the iceberg when it comes to the ...

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 ...

FL Sales Tax vs DMV – Boat with Outboard Motor As a firm that deals with Florida sales and use tax controversy almost every day of the week, it is not too often that we bump into FL sales and use tax ...

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 ...

Over the past few years, we have been writing updates dealing with tax issues in connection with the Florida Department of Business and Professional Regulation, Division of Alcoholic Beverages and ...

The death of a spouse is one of life's most stressful events. One should not be faced with difficult legal decisions in a time of grieving, especially decisions regarding something as important as the ...

Grocery products for people are generally exempt from sales tax in Florida. The food for our furry friends is not extended the same courtesy. A new TIP released on February 6, 2015 by the Department ...

TAA 14A-014 – Medical Scooters Avoid FL Sales Tax On June 5, 2014, the Florida Department of Revenue issued a Technical Assistance Advisement (TAA) on the taxability of scooters in TAA 14A-014 as well ...

For many business owners in Florida, their annual Florida resale certificate is a key component to a profitable business. If the business had to pay sales tax when buying inventory, then the company's ...

2014 FICPA DOR LIAISON MEETING For more than 30 years, the FICPA and the Florida Department of Revenue have meet once a year to discuss that state of affairs between our state's taxing authority and ...

FL SALES TAX – TAA 14A-020 - NAICS CODES VERSUS NONRESIDENTIAL CLEANING SERVICES Ever since the Department of Revenue began taxing "non-residential cleaning services" in the 1990's under Sec. ...

FL DOR SALES TAX EXEMPTION CERTIFICATE MOBILE APP What do Angry Birds, Wonderlists, Starbucks, Groupon and the Florida Department of Revenue all have in common? As of a few weeks ago, they all have ...

2014 SALES TAX HOLIDAY FOR NEW ENERGY STAR AND WATERSENSE PRODUCTS Most of us know about the back to school tax holiday. But, not nearly as many know about another tax holiday that is almost upon us. ...

Orlando Sales Tax Attorney | Sales Tax Audit If you are in the Orlando/Maitland area and the Florida Department of Revenue is focused on your business or your client's business for Florida sales and ...

2014 FL SALES TAX EXEMPTION ON MANUFACTURING EQUIPMENT In Florida, our legislature is always incentivizing manufacturers to set up camp in our state. Let's face it, Florida loves manufactures! From a ...

FL Used Car Audits – What is taxable? Our law firm handles Florida sales and use tax controversies for a wide variety of industries. However, lately we have seen more and more audits involving used ...

COMPUTERS & TABLETS INCLUDED IN 2014 FL SALES TAX HOLIDAY!!! While most Floridian's are still getting used to paying sales tax on Amazon purchases after May 1st, there is a way to purchase a lot of ...

FL SALES TAX vs SHIPPING – TRANSPORTATION CHARGES Tax laws dealing with whether shipping, handling, and transportation charges are included in the sales price for sales and use tax purposes are ...

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 ...

Florida Tax Exempt Entities – Sales and Use Tax Help Over the past year, we have received an increased number of inquiries regarding religious, not-for-profit, and other exempt organizations. It is ...

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 ...

FLORIDA TAX INCENTIVES FOR BUSINESSES The Florida legislature loves manufacturing, agriculture, energy, research and development, and the movie industry. The state shows this by providing various tax ...

COUNTER-TOP 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 ...

Over the past few years, our comrades in Tallahassee have targeted the Florida convenience store industry. We are aware of the onslaught as we have defended hundreds of companies that sell alcohol and ...