Blog Posts in Florida Tax Litigation

All Posts
  • PROTEST A FL SALES AND USE TAX AUDIT
    PROTEST A FL SALES AND USE TAX AUDIT

    There is not much worse of a feeling than opening mail with a sales and use tax audit notice from the Florida Department of Revenue (FDOR). Barring exceptional facts and circumstances, you or your ...

    Read More
  • Choice of Forum in Defending Against a Florida Tax Assessment or Refund Denial - Part II
    Choice of Forum in Defending Against a Florida Tax Assessment or Refund Denial - Part II

    Circuit court or administrative forum, which is the best strategy? Careful analysis of the question raised above usually reveals that one size does not fit all, or put another way, it depends. But ...

    Read More
  • Choice of Forum in Defending Against a Florida Tax Assessment - Part I
    Choice of Forum in Defending Against a Florida Tax Assessment - Part I

    Key to taxpayers protecting their rights in Florida is an understanding of how and why tax decisions and administrative law are so directly connected. Put another way, it is important to know why ...

    Read More
  • Florida Notice of Final Assessment (NOFA) | FL Dept. of Revenue
    Florida Notice of Final Assessment (NOFA) | FL Dept. of Revenue

    The Florida Department of Revenue (FDOR) loves to send out mailings to taxpayers. In many cases, the FDOR’s computer system sends out the “good” news automatically when there is an amount that is due. ...

    Read More
  • 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 ...

    Read More
  • Disney Victorious in Property Tax Debate
    Disney Victorious in Property Tax Debate

    DISNEY EMERGES THE VICTOR IN PROPERTY TAX DEBATE, A WIN FOR COMMERCIAL PROPERTY APPRAISALS Property taxes represent one of the biggest areas of exposure for commercial property owners. Changing laws, ...

    Read More
  • FL Condo Taxes: No Taxes On Land Leased From County
    FL Condo Taxes: No Taxes On Land Leased From County

    A group of Taxpayers has triumphed over Escambia County regarding tax on the land underlying their condo building. The condominium residents of the Beach Club Towers in Escambia County, Florida, ...

    Read More
  • FL Reemployment Tax: An Employer's Perspective, Part II
    FL Reemployment Tax: An Employer's Perspective, Part II

    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 ...

    Read More
  • An Employer's Perspective: Florida
    An Employer's Perspective: Florida "Reemployment tax" aka, Unemployment Tax

    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 ...

    Read More
  • DIRECTV BEFORE SUPREME COURT OVER FL DISCRIMINATING TAXING SCHEME
    DIRECTV BEFORE SUPREME COURT OVER FL DISCRIMINATING TAXING SCHEME

    DirecTV believes satellite companies are being unfavorably treated compared to cable companies. DirecTV may not be that far off. Florida taxes cable companies at a rate of 6.8% for the services they ...

    Read More
  • 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 ...

    Read More
  • Debtor's Prisons and Double Jeopardy in State Tax Prosecutions
    Debtor's Prisons and Double Jeopardy in State Tax Prosecutions

    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. ...

    Read More
  • 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, ...

    Read More
  • FL DOR WAITS 10 YRS TO SAY DROP SHIPMENTS NOT TAXABLE
    FL DOR WAITS 10 YRS TO SAY DROP SHIPMENTS NOT TAXABLE

    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 ...

    Read More
  • FL Taxation of Florists Case Denied Cert by US Sp Ct
    FL Taxation of Florists Case Denied Cert by US Sp Ct

    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 ...

    Read More
  • FL TAXABLE RENTAL VS NONTAXABLE SERVICE
    FL TAXABLE RENTAL VS NONTAXABLE SERVICE

    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 ...

    Read More
  • ARE CLEANING SERVICES TAXABLE IN FLORIDA?
    ARE CLEANING SERVICES TAXABLE IN FLORIDA?

    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 ...

    Read More
  • WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE, PART 2
    WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE, PART 2

    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. ...

    Read More
  • Even Walt Disney Wants to Pay Less Property Tax
    Even Walt Disney Wants to Pay Less Property Tax

    Every year, millions of people come to Central Florida to experience the magic of the theme parks. Tourist dollars roll in, and an entire industry exists to cater to those who descend on the sunshine ...

    Read More
  • FL TAX: WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE
    FL TAX: WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE

    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 ...

    Read More
  • 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 ...

    Read More
  • FL Taxpayer Wins! Reservation & Cleaning Fees NOT Taxable!
    FL Taxpayer Wins! Reservation & Cleaning Fees NOT Taxable!

    Florida’s hotel reservation industry claimed another victory this week against the county Tourist Development Tax and Florida Sales Tax. This time we were dealing with Sarasota County trying to impose ...

    Read More
  • FL LITIGATION UPDATE - BLUNT WRAPS NOT TAXABLE IN FLORIDA
    FL LITIGATION UPDATE - BLUNT WRAPS NOT TAXABLE IN FLORIDA

    It would be an understatement to say our firm has been involved with Florida’s wholesale tobacco tax for several years. Since Micjo in 2012, the Florida wholesale tobacco tax area has been fraught ...

    Read More
  • 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 ...

    Read More
  • FL SALES TAX CLASS ACTION ON PIZZA HUT DELIVERY FEE
    FL SALES TAX CLASS ACTION ON PIZZA HUT DELIVERY FEE

    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 ...

    Read More
  • CHALLENGING AGENCY STATEMENTS DEFINED AS A RULE
    CHALLENGING AGENCY STATEMENTS DEFINED AS A RULE

    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: ...

    Read More
  • FL DOR ABUSES CONVENIENCE STORE INDUSTRY
    FL DOR ABUSES CONVENIENCE STORE INDUSTRY

    FL DOR ABUSES CONVENIENCE STORE INDUSTRY Around 2009, the major players in the Florida gas station industry approached the Department of Revenue (FL DOR) complaining about the small, single owner ...

    Read More
  • FL REEMPLOYMENT TAX AUDT: INDEPENDENT CONTRACTOR vs EMPLOYEE
    FL REEMPLOYMENT TAX AUDT: INDEPENDENT CONTRACTOR vs EMPLOYEE

    Florida Reemployment Tax Audit The Big Question: Employee or Independent Contractor? Many employers classify employees as independent contractors to receive economic and business benefits, one of them ...

    Read More
  • Burden of Proof-Persuasion: FL Ad Valorem Tax
    Burden of Proof-Persuasion: FL Ad Valorem Tax

    Understanding the Burden of Proof and Burden of Persuasion Part II: Ad Valorem Tax Our firm previously published a perspective entitled: "Understanding the Burden of Proof and Burden of Persuasion" in ...

    Read More
  • FL Sales Tax - Like Texas, FL's DOAH Getting Flooded
    FL Sales Tax - Like Texas, FL's DOAH Getting Flooded

    FL Sales Tax – Like Texas, FL's DOAH Getting Flooded This article is a nice follow up to a prior article which talked about the lack of protection from the FL Taxpayer Bill of Rights and the lack of ...

    Read More
  • TAMPA'S HYDE PARK CAFÉ - SALES TAX REVOCATION
    TAMPA'S HYDE PARK CAFÉ - SALES TAX REVOCATION

    TAMPA'S HYDE PARK CAFÉ – SALES TAX REVOCATION Outside the offices of a very few attorneys in Florida, most people do not know that the Florida Department of Revenue has the power to revoke a ...

    Read More
  • FL TAX - Online Travel Companies Win at Florida Supreme Court
    FL TAX - Online Travel Companies Win at Florida Supreme Court

    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 ...

    Read More
  • 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 ...

    Read More
  • DIRECTV WINS IN FLA 1ST DCA - DORMANT COMMERCE CLAUSE
    DIRECTV WINS IN FLA 1ST DCA - DORMANT COMMERCE CLAUSE

    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 ...

    Read More
  • 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 ...

    Read More
  • 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 ...

    Read More
  • 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: ...

    Read More
  • 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 ...

    Read More
  • Florida ABT Pushes to Amend Florida Wholesale Tobacco Tax Law
    Florida ABT Pushes to Amend Florida Wholesale Tobacco Tax Law

    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, ...

    Read More
  • WHEN SALES TAX AUDITORS MAY NOT PICK AND CHOOSE RECORDS TO USE
    WHEN SALES TAX AUDITORS MAY NOT PICK AND CHOOSE RECORDS TO USE

    WHEN SALES TAX AUDITORS MAY NOT PICK AND CHOOSE RECORDS TO USE On April 17, 2015, an administrative law judge handed the Florida Department of Revenue a major setback when he ruled on what records ...

    Read More
  • MIAMI-DADE PROPERTY OWNERS TAKE ON TAX COLLECTOR
    MIAMI-DADE PROPERTY OWNERS TAKE ON TAX COLLECTOR

    MIAMI-DADE PROPERTY OWNERS TAKE ON TAX COLLECTOR It would appear that the newly minted County Tax Collector for Miami-Dade County has gone above and beyond in his efforts to win approval amongst the ...

    Read More
  • FLORIDA DBPR ABT LOSES BLUNT WRAPS TAXABILITY CASE
    FLORIDA DBPR ABT LOSES BLUNT WRAPS TAXABILITY CASE

    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 ...

    Read More
  • Florida Homestead Tax Exemption Case - Mary Jane
    Florida Homestead Tax Exemption Case - Mary Jane

    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 ...

    Read More
  • 2015 - Florida Bar / Department of Revenue Liaison Meeting
    2015 - Florida Bar / Department of Revenue Liaison Meeting

    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 ...

    Read More
  • 2014 FICPA DOR LIAISON MEETING SUMMARY
    2014 FICPA DOR LIAISON MEETING SUMMARY

    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 ...

    Read More
  • FL DOR SMELLING THE WRONG KIND OF FLOWERS
    FL DOR SMELLING THE WRONG KIND OF FLOWERS

    Would a rose by any other name not smell as sweet? For the Department of Revenue, this rose smells like a loss. The Fourth DCA took a stand for Taxpayer's rights in its recent decision American ...

    Read More
  • 7,000 FL TAX WARRANTS ISSUED IN ERROR - GOV SCOTT TOO
    7,000 FL TAX WARRANTS ISSUED IN ERROR - GOV SCOTT TOO

    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 ...

    Read More
  • FL Supreme Court - Online Travel Company Hearings - 11:30 on April 30th
    FL Supreme Court - Online Travel Company Hearings - 11:30 on April 30th

    FL Supreme Court - Online Travel Company Hearings – 11:30 on April 30th UPDATE 5/2/2014: SEE A VIDEO OF THE 4/30/14 ORAL ARGUEMENTS HERE It looks like the string of cases between various counties ...

    Read More
  • 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 ...

    Read More
  • FL TOBACCO DISTRIBUTOR UPDATE - ANOTHER REFUND OPPORTUNITY
    FL TOBACCO DISTRIBUTOR UPDATE - ANOTHER REFUND OPPORTUNITY

    FL TOBACCO DISTRIBUTOR UPDATE – ANOTHER REFUND OPPORTUNITY Just over two years ago, the well-known Micjo decision came down from the 2 nd District Court of Appeal. In Micjo , the court ruled that ...

    Read More
  • DIRECTV and ECHOSTAR APPEAL CST TRIAL LOSS NOV 2013
    DIRECTV and ECHOSTAR APPEAL CST TRIAL LOSS NOV 2013

    DIRECTV and ECHOSTAR APPEAL CST TRIAL LOSS NOV 2013 In a case that has spanned almost a decade, the DIRECTV Inc and Echostar vs Florida Department of Revenue case has finally come to an end – at least ...

    Read More
  • 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 ...

    Read More
  • FL BEVERAGE AND TOBACCO TAXES UPDATE - GET YOUR REFUNDS!
    FL BEVERAGE AND TOBACCO TAXES UPDATE - GET YOUR REFUNDS!

    On February 1, 2012, a case was decided that would change the alcohol and beverage tax world in Florida. Many of you in the industry are familiar with the Micjo decision. In Micjo , the taxpayer did ...

    Read More
  • FL BAR TAX SECTION / FL DOR LIAISON MEETING 2013
    FL BAR TAX SECTION / FL DOR LIAISON MEETING 2013

    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 ...

    Read More
  • FL TAX LITIGATION ALERT - Leon County Loses Again
    FL TAX LITIGATION ALERT - Leon County Loses Again

    EXPEDIA AND ORBITZ WIN AGAIN AGAINST FLORIDA COUNTIES Over the past year, there has been significant action on the controversy front involving the Online Travel Companies (OTC's) challenging the ...

    Read More
  • 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 ...

    Read More
  • FL Litigation Alert - Car Wash Takes on Florida Department of Revenue
    FL Litigation Alert - Car Wash Takes on Florida Department of Revenue

    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 ...

    Read More
  • 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 ...

    Read More
  • FL TAX ALERT: ONLINE TRAVEL COMPANY CASE CERTIFIED TO FL SUPREME COURT
    FL TAX ALERT: ONLINE TRAVEL COMPANY CASE CERTIFIED TO FL SUPREME COURT

    For the past two years, various counties in Florida have been battling the on-line travel companies for local tourist development taxes on the portion of the fee paid by hotel guests but never paid to ...

    Read More
  • FL TAX ALERT - 200% PENALTY STINGS BUSINESS OWNER
    FL TAX ALERT - 200% PENALTY STINGS BUSINESS OWNER

    As the case below will illustrate, making an agreement with the Florida Department of Revenue is about as dangerous as trying to hold an angry scorpion in the palm of your hand, which reminds me of a ...

    Read More
  • GAS STATION OWNERS AND DISTRIBUTORS: TIME TO GO GET YOUR REFUNDS
    GAS STATION OWNERS AND DISTRIBUTORS: TIME TO GO GET YOUR REFUNDS

    In my daily endeavor of readings state and local tax cases across the country and in Florida, I recently came across companion Florida cases in which I wrote about in the summer of 2012. The cases ...

    Read More
  • FL TAX LITIGATION ALERT - HUGE VICTORY for Online Travel Companies
    FL TAX LITIGATION ALERT - HUGE VICTORY for Online Travel Companies

    FL tax controversy ALERT – HUGE VICTORY for Online Travel Companies Over the past year or so, there has been significant controversy in Florida involving the Online Travel Companies (OTC's) ...

    Read More
  • FL LITIGATION ALERT - COWBOYS (FL DOR) vs INDIANS
    FL LITIGATION ALERT - COWBOYS (FL DOR) vs INDIANS

    FL controversy Alert: Seminole Tribe Takes on Florida Department of Revenue Under Federal Native American Taxation Law Grounds Few attorneys or tax professionals practice in the area of Native ...

    Read More
  • CIRCLE K CASE - TRADEMARK PLANNING ALIVE AND WELL IN FLORIDA
    CIRCLE K CASE - TRADEMARK PLANNING ALIVE AND WELL IN FLORIDA

    FLORIDA SETTLES WITH CIRCLE K OUT OF COURT IN TRADEMARK PLANNING CASE For those people in the state and local tax profession, trademark planning strategies for reducing corporate state income tax ...

    Read More
  • FL LITIGATION ALERT - MST CONSTRUCTION - THE DOR TOLD ME TO DO IT THIS WAY
    FL LITIGATION ALERT - MST CONSTRUCTION - THE DOR TOLD ME TO DO IT THIS WAY

    In November 30, 2012, MST Construction Inc (MST), filed suit against the Department of Revenue in Leon County. MST claimed that it does not owe an assessed sales tax purported to be owed by the ...

    Read More
  • FL LITIGATION ALERT - HOTELS LIABLE FOR TAX ON EXEMPT GUESTS
    FL LITIGATION ALERT - HOTELS LIABLE FOR TAX ON EXEMPT GUESTS

    Florida's largest industry is tourism, with hotels, restaurants, and car rentals being a constant source of revenue for both Florida's tourism industry as well as the state of Florida from the sales ...

    Read More
  • FL TAX ALERT - PREPAID CALLING CARDS RETROACTIVELY SUBJECT TO COMMUNICATION SERVICES TAX
    FL TAX ALERT - PREPAID CALLING CARDS RETROACTIVELY SUBJECT TO COMMUNICATION SERVICES TAX

    FL DOR ATTEMPTS TO RETROACTIVELY SUBJECT RETAILERS OF PREPAID CALLING CARDS TO THE COMMUNICATION SERVICES TAX Does your company or any of your clients sell pre-paid calling cards? If so, then you ...

    Read More
  • 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, ...

    Read More
  • FL LITIGATION ALERT - PENALTIES COMPROMISED AFTER FINAL ASSESSMENT
    FL LITIGATION ALERT - PENALTIES COMPROMISED AFTER FINAL ASSESSMENT

    FL tax controversy ALERT – PENALTIES CAN BE COMPROMISED AFTER FINAL ASSESSMENT A Florida Division of Administrative Hearings ("DOAH") case was finalized on August 27, 2012 concerning the issue of ...

    Read More
  • 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, ...

    Read More
  • FL TAX LITIGATION ALERT - Online Travel Companies Win In Broward County
    FL TAX LITIGATION ALERT - Online Travel Companies Win In Broward County

    EXPEDIA AND ORBITZ DEAL ANOTHER BLOW TO FLORIDA COUNTIES Over the past six months, there has been significant action on the controversy front involving the Online Travel Companies (OTC's) challenging ...

    Read More
  • FLORIDA TAXPAYER BILL OF RIGHTS
    FLORIDA TAXPAYER BILL OF RIGHTS

    FLORIDA TAXPAYER BILL OF RIGHTS FL Form GT-800039, Revised 05/12 Do you know your rights under Florida law? The Department of Revenue is responsible for administering the tax laws of Florida in a fair ...

    Read More
  • Florida Sales Tax Exemption and Refund Opportunity for the Petroleum Industry
    Florida Sales Tax Exemption and Refund Opportunity for the Petroleum Industry

    Growing up and helping out in my family's business that has owned, operated, and distributed petroleum in South Florida for more than over 30 years, I am always on the lookout for new tax savings ...

    Read More
  • 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 ...

    Read More
  • FL TAX LITIGATION ALERT - Online Travel Companies Successful in Leon County
    FL TAX LITIGATION ALERT - Online Travel Companies Successful in Leon County

    In the ongoing battle between the various counties and the Online Travel Companies (OTC's) over the Tourist Development Tax, the OTC's won a major battle in Leon County on April 26, 2012. ...

    Read More
  • FL TAX LITIGATION ALERT - FL LEGISLATURE SUES ONLINE TRAVEL COMPANIES
    FL TAX LITIGATION ALERT - FL LEGISLATURE SUES ONLINE TRAVEL COMPANIES

    FL tax controversy ALERT – FL Legislature Sues ONLINE TRAVEL COMPANIES In early December 2011, I blogged about controversy involving Online Travel Companies (OTC's) such as Expedia, Travelocity, and ...

    Read More
  • FL TAX LEGISLATION ALERT - FELONY TO EVEN POSSESS SALES SUPRESSION SOFTWARE
    FL TAX LEGISLATION ALERT - FELONY TO EVEN POSSESS SALES SUPRESSION SOFTWARE

    FLORIDA LEGISLATION CRIMINALIZING AUTOMATED SALES SUPRESSION SOFTWARE (aka "ZAPPER SOFTWARE") AWAITS GOVENOR'S SIGNATURE UPDATE - APRIL 27, 2012 - PENDING STATUTE VETOED BY GOVERNOR RICK SCOTT. What ...

    Read More
  • 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 ...

    Read More
  • FL Tax Litigation Alert - FL 2nd DCA AB&T's Rules on Wholesale Sales Price Definition
    FL Tax Litigation Alert - FL 2nd DCA AB&T's Rules on Wholesale Sales Price Definition

    What was the AB&T Smoking? - FL 2 nd DCA Rules on AB&T's Wholesale Sales Price Definition When a taxpayer disagrees with an assessment by the Florida Department of Revenue ("FL DOR") or the Division ...

    Read More
  • FL TAX LITIGATION ALERT - GM POST WARRANTY REPAIRS USE TAX FREE
    FL TAX LITIGATION ALERT - GM POST WARRANTY REPAIRS USE TAX FREE

    GENERAL MOTORS GOODWILL POST-WARRANTY REPAIRS NOT SUBJECT TO FLORIDA USE TAX UPDATE: December 5, 2012 - 1ST DCA ISSUES OPINON UPHOLDING TRIAL COURT'S OPINION THAT NO SALES TAX IS DUE ON POST WARRANTY ...

    Read More
  • FLORIDA TAX LITIGATION - CORESLAB STRUCTURES - FACTORY BUILT BUILDINGS & USE TAX REFUND
    FLORIDA TAX LITIGATION - CORESLAB STRUCTURES - FACTORY BUILT BUILDINGS & USE TAX REFUND

    CORESLAB CHALLENGES FLORIDA SALES TAX REFUND DENIAL FOR "FACTORY-BUILT BUILDINGS." Recently, Coreslab Structures Miami, Inc. and Coreslab Structures Tampa, Inc. ("Coreslab") filed substantial sister ...

    Read More
  • FLORIDA TAX LITIGATION - ALERT - VODAFONE - IS A NON-UNITARY, OUT-OF-STATE PARTNER SUBJECT TO FLORIDA CORPORATE INCOME TAX? --- Filed 12-9-2011
    FLORIDA TAX LITIGATION - ALERT - VODAFONE - IS A NON-UNITARY, OUT-OF-STATE PARTNER SUBJECT TO FLORIDA CORPORATE INCOME TAX? --- Filed 12-9-2011

    VODAFONE (VERIZON WIRELESS PARTNER) CHALLENGES WHETHER FLORIDA CAN REACH AN OUT-OF-STATE, NON-UNITARY, MINORITY PARTNER FOR FLORIDA CORPORATE INCOME TAX PURPOSES. On December 9, 2011, Vodafone ...

    Read More
  • FLORIDA TAX LITIGATION: DIRECTV vs FL DOR - FL Communication Services Tax - Satellite TV Taxed at Higher CST Rate Than Local Cable TV
    FLORIDA TAX LITIGATION: DIRECTV vs FL DOR - FL Communication Services Tax - Satellite TV Taxed at Higher CST Rate Than Local Cable TV

    DIRECTV vs Florida Department of Revenue – Florida's Communication Services Tax Violates the Commerce and Equal Protection Clauses UPDATE - SUMMARY JUDGEMENT ISSUE IN FAVOR OF FL DOR ON 10-9-13. You ...

    Read More