Blog Posts in Florida Tax Law

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

In-Depth Review of BAD DOR’s 2022 Legislative Package – Part IV On December 29, 2021, we posted an article on our website entitled, “Florida DOR’s 2022 Legislative Package BAD for Florida Business”, ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 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 ...

The ride sharing industry has taken the world by storm since 2009 when UBER started the concept of “ride sharing services” to compete with the taxi industry. Lyft joined the industry in 2012, creating ...

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 ...

Considering “consideration” in taxing mortgages, notes and other financial instruments, Part II. [i] Examining the decisions in 1701 Collins Miami Owner, LLC v Department of Revenue , Case Nos. ...

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 ...

The government finds ways to tax things multiple ways. Florida is no different. On the rental or lease of accommodations (e.g., hotels, motels, RV parks, etc.) for a term of six months or less, sales ...

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 ...

Starting July 1, 2019, Florida changed the law so that taxpayers who purchase items exempt for resale no longer have to remit sales and use tax on those items when they are donated to a 501(c)(3) ...

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 ...

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 ...

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 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. ...

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 ...

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 ...

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. ...

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. ...

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. ...

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 ...

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 ...

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 ...

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 ...

An Employer’s Perspective: Florida “Reemployment tax” aka, Unemployment Tax. Part I of II by James F. McAuley, Esq. Who must pay Florida Reemployment tax? Generally, speaking it’s the difference ...

FLORIDA SALES TAX ON RESTAURANTS Restaurant owners and managers know the challenges of daily operations. From the stresses of employees being unable to make a shift to ensuring you have enough product ...

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. ...

As of July 1, 2017, Florida has a sales and use tax emption for the purchase of building materials, pest control services, and the rental of tangible personal property used in new construction in ...

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 ...

When an audit is initiated against a car dealer, it can send owners scrambling for records of all kinds. From bad debts to out-of-state sales, there are countless documents from the three-year period ...

Debtor’s Prisons and Double Jeopardy in State Tax Prosecutions: The Department of Revenue Has A New Trick Up Its Sleeve. The term debtor’s prison tends to conjure up images straight out of Dickens. ...

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, ...

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 ...

FL Taxation of Florists Case Denied Cert by US Sp Ct I remember when one could understand the limits of a state’s ability to subject transactions to sales tax. But that understanding has been ...

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 ...

FL TAX: WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE, PART TWO. (A MULTISTATE ANALYSIS OF STANDING) Meet Florida taxpayer, Ms. Flora. She inherited a house in Missouri from her late mother, FloraBell. ...

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 ...

WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE ANALYSIS OF SPECIAL INJURY TAXPAYER STANDING IN FLORIDA COURTS The Florida Supreme Court accepted jurisdiction to review a case from the Fourth District ...

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 ...

The biometric fingerprint industry in Florida has been in shock over the last year regarding a revelation that their services might be subject to Florida sales tax. Considering that almost no one in ...

The Florida Department of Revenue... "You will never find a more wretched hive of scum and villainy." ** This is a parody for comedic purposes only. We do not own any rights to Star Wars or its ...

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 ...

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 ...

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 ...

CHALLENGING AGENCY STATEMENTS DEFINED AS A RULE Florida law has a specific definition for the term "rule". In the context of administrative law and state tax rulings, the term is defined as follows: ...