Blog Posts in Florida Tax Legislation

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 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 ...

The Florida Senate is proposing to reduce the state sales tax rate on commercial real property rentals again. The Senate is looking to drastically cut the rate from the current state rate of 5.7% to ...

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, ...

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 ...

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 ...

After years in the making, a major win has unfolder for taxpayers – the Taxpayer Advocate is no longer under the complete control of the Department of Revenue effective July 1, 2018. The Taxpayer ...

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 ...

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, ...

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 ...

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 ...

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 ...

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: ...

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 ...

FL TAX – Online Travel Companies Win at Florida Supreme Court The never-ending national battle between the various counties and the Online Travel Companies (OTC's) over the Tourist Development Tax ...

DIRECTV WINS IN FLA 1 ST DCA DORMANT COMMERCE CLAUSE Since 2005, DIRECTV has been fighting the state of Florida over a seemingly simple issue. Satellite companies, which are primarily based outside of ...

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: ...

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 ...

Florida ABT Pushes to Amend Florida Wholesale Tobacco Tax Law Taxpayers throughout the state of Florida have been in a never ending battle with Department of Business and Professional Regulation, ...

Florida Bar Tax Section / FL DOR Liaison Meeting – 2015 The Florida Bar Tax Section met with the Florida Department of Revenue for a 3 hour "liaison" meeting on January 16, 2015. The liaison meeting ...

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 DOR – THE MAGIC BEHIND THE CURTAIN Have you ever seen a magic show on TV or been lucky enough to watch a live magic show and wondered just how each of those seemingly miraculous feats of wonder are ...

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. ...

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 ...

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 ...

The purpose of this article is to bring to light something despicable happening in Florida. The group that I refer to as our Draconian [1] Comrades in Tallahassee are continuing their harassment of ...

SECOND VERSE, VERY SIMILAR TO THE FIRST - FELONY TO EVEN POSSESS SALES SUPPRESSION SOFTWARE In March 2012, the Florida legislature passed rather unique, at least at that time, legislation aimed at a ...

US SALES AND USE TAX SYSTEM NEEDS FEDERAL C.P.R. Consumer Private Reporting Legislation – Draft of Summary for House Judiciary Committee Exploring Alternative Solutions on the Internet Sales Tax Issue ...

FLORIDA 2014 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 ...

FL BEVERAGE AND TOBACCO TAXES UPDATE – MIAMI HOOKAH JUMPS ON BANDWAGON On February 1, 2012, a case named Micjo was decided that would change the alcohol and beverage tax world in Florida forever. Many ...

FL GOV RICK SCOTT CALLS FOR REDUCTION IN COMMERICAL RENT TAX According an article in the Florida Current, Florida Governor Rick Scott announced that he will ask lawmakers for a cut in the sales tax on ...

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 ...

FLORIDA BAR TAX SECTION / FL DOR LIAISON MEETING 2013 On November 14, 2013, about 40 members of the Florida Institute of Certified Public Accountants ("FICPA") participated in a meeting with high ...

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 ...

FLORIDA BAR TAX SECTION / FL DOR LIAISON MEETING 2013 On October 25, 2013, about 17 members of the Florida Bar Tax Section met with high ranking officials from the Florida Department of Revenue ("FL ...

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) ...