Blog Posts in Sales Tax On Internet Transactions

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 ...

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, ...

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 ...

For several years, the Florida Department of Revenue has had access to Amazon’s client list, aka the list of remote sellers that use Amazon to help market their products in Florida. These sellers may ...

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February 25, 2021, the Florida Supreme Court struct down Hillsborough County’s 1% surtax earmarked for transportation originally enacted in 2018.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 ...

If you get chosen to be audited by the Florida Department of Revenue you should understand how most auditors think and operate. Auditors are taught two main concepts that drive most audits. ALL ...

Avalara provides a number of helpful products to try and navigate complex sales tax transactions and interactions between businesses and government through automated sales tax software. Avalara’s ...

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. ...

Have you heard someone say " If I make a purchase online, I do not have to pay Florida sales tax." Or what about " if I make a sale online, I do not have to collect Florida sales tax." These ...

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 ...

Looking for information about Florida's 2021 Economic Nexus Legislation? CLICK HERE Florida is one of the last states to adopt economic nexus sales and use tax laws after the landmark Wayfair case ...

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, ...

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 ...

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 ...

After the SD v Wayfair decision on June 21, 2018, internet retailers using Amazon, Ebay, and other online marketplaces should be having trouble sleeping. Not only has the world turned upside down with ...

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 ...

Below please find a link to a breakdown of each comment made by the justices in the SD v Wayfair case along with a prediction of whether that comment swayed for SD or Wayfair. The totality of the ...

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. ...

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 ...

If your business has a sales tax problem with the Florida Department of Revenue, then you DON’T want to hire a “tax resolution” firm that specializes in IRS collections work. You want a law firm whose ...

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 ...

ACT NOW! MULTI-STATE TAX AMNESTY FOR AMAZON FBA If you sell goods or services using Fulfillment by Amazon, a.k.a. Amazon FBA, then you have probably been losing sleep at night worrying about whether ...

SALES TAX NEXUS – FULFILLMENT BY AMAZON FBA You just decided to open your business on Amazon’s Fulfillment By Amazon (“FBA”) service. Congratulations! This step is huge for taking your business to the ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

FL Sales Tax – Cash or Accrual Basis? While the age old question of what comes first – the chicken or the egg – gets much more press, the question of whether Florida sales tax should be accounted for ...

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 tangible personal property in Florida. A majority ...

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 ...

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 ...

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 ...

AMAZON STARTS CHARGING SALES TAX IN FLORIDA – MAY 1 2014 The sunshine state is a little less sunny now because all our online shopping through Amazon is now subject to sales tax as of May 1, 2014. The ...

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 ...

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 ...

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) ...

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 ...

AMAZON & OVERSTOCK APPEAL CLICK-THRU-NEXUS TO US SUPREME COURT Over the past year, click through nexus has dominated the sales and use tax professional community. While many believe this to be a "new" ...