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• Firm Overview
• Florida Tax Law
  • Why Hire the Law Offices of Moffa, Sutton, & Donnini, P.A.?
  • Florida Sales Tax Audit Defense
  • Florida Tax Audit
  • Florida Tax Litigation
  • Florida Tax Warrant / Lien
  • For Attorneys
  • Criminal Sales Tax Defense
  • For Business Owners
  • For CPAs
  • Have A FL Tax Warrant?
  • Reverse Tax Audit
  • Selling / Buying a Business
  • State Tax Planning / Consulting
  • Types of FL Taxes
    • Communication Services Tax
    • Documentary Stamp Tax
    • Sales and Use Tax (Discretionary Sales Surtax)
  • Your Business Under FL Tax Audit?
  • Your Client Under FL Tax Audit
  • Proudly Serving
    • Fort Lauderdale
    • Tampa
    • Pensacola
    • Orlando
    • Miami
    • Naples
    • Jacksonville
    • Fort Myers
    • Sarasota
    • Tallahassee
  • Resources
• Florida Sales Tax Rules
  • 12A-15.005
  • 12A-15.004
  • 12A-15.0035
  • 12A-15.003
  • 12A-15.002
  • 12A-15.001
  • 12A-1.108
  • 12A-1.001
  • 12A-1.0011
  • 12A-1.0015
  • 12A-1.002
  • 12A-1.003
  • 12A-1.004
  • 12A-1.005
  • 12A-1.006
  • 12A-1.007
  • 12A-1.0071
  • 12A-1.008
  • 12A-1.009
  • 12A-1.0091
  • 12A-1.0092
  • 12A-1.010
  • 12A-1.011
  • 12A-1.0115
  • 12A-1.012
  • 12A-1.014
  • 12A-1.0141
  • 12A-1.0142
  • 12A-1.0143
  • 12A-1.0144
  • 12A-1.015
  • 12A-1.016
  • 12A-1.0161
  • 12A-1.017
  • 12A-1.018
  • 12A-1.020
  • 12A-1.021
  • 12A-1.0215
  • 12A-1.022
  • 12A-1.023
  • 12A-1.024
  • 12A-1.025
  • 12A-1.027
  • 12A-1.029
  • 12A-1.032
  • 12A-1.033
  • 12A-1.034
  • 12A-1.035
  • 12A-1.036
  • 12A-1.037
  • 12A-1.0371
  • 12A-1.038
  • 12A-1.039
  • 12A-1.040
  • 12A-1.041
  • 12A-1.042
  • 12A-1.043
  • 12A-1.044
  • 12A-1.045
  • 12A-1.047
  • 12A-1.048
  • 12A-1.049
  • 12A-1.051
  • 12A-1.053
  • 12A-1.055
  • 12A-1.056
  • 12A-1.057
  • 12A-1.059
  • 12A-1.060
  • 12A-1.061
  • 12A-1.0615
  • 12A-1.062
  • 12A-1.063
  • 12A-1.064
  • 12A-1.0641
  • 12A-1.065
  • 12A-1.066
  • 12A-1.067
  • 12A-1.068
  • 12A-1.070
  • 12A-1.071
  • 12A-1.072
  • 12A-1.073
  • 12A-1.074
  • 12A-1.075
  • 12A-1.076
  • 12A-1.077
  • 12A-1.080
  • 12A-1.081
  • 12A-1.085
  • 12A-1.087
  • 12A-1.089
  • 12A-1.090
  • 12A-1.091
  • 12A-1.0911
  • 12A-1.094
  • 12A-1.096
  • 12A-1.097
  • 12A-1.103
  • 12A-1.104
  • 12A-1.105
  • 12A-1.107
  • 12A-1.109
  • 12A-1.111
  • 12A-1.116
  • 12A-1.110
• Florida Sales Tax Statute
  • 212.1832
  • 212.099
  • 212.01
  • 212.02
  • 212.03
  • 212.0305
  • 212.03055
  • 212.0306
  • 212.031
  • 212.04
  • 212.05
  • 212.0501
  • 212.0506
  • 212.051
  • 212.0515
  • 212.052
  • 212.054
  • 212.055
  • 212.0596
  • 212.0597
  • 212.0598
  • 212.06
  • 212.0601
  • 212.0602
  • 212.0606
  • 212.07
  • 212.08
  • 212.0801
  • 212.081
  • 212.0821
  • 212.084
  • 212.085
  • 212.09
  • 212.096
  • 212.097
  • 212.098
  • 212.11
  • 212.12
  • 212.13
  • 212.133
  • 212.14
  • 212.15
  • 212.151
  • 212.16
  • 212.17
  • 212.18
  • 212.183
  • 212.1831
  • 212.184
  • 212.185
  • 212.186
  • 212.19
  • 212.20
  • 212.202
  • 212.21
  • 212.211
  • 212.181
  • 212.134
  • 212.205
  • 212.05011
• TAAs
  • TAA 12A-028 - Sale of Bankery Products
  • TAA 12A-031 - Copies of Medical Records
  • TAA 13A-001 Support Services
  • TAA 13A-002 Discretionary Sales Surtax Limitation
  • TAA 13A-003 Rentals of Real Property
  • TAA 13A-007 - Taxability of Cleaning and Security Services Performed Under Public Works Contract
  • TAA 13A-008 - Process Serving Services/Skip Tace Services
  • TAA 13A-009 - Medical Products
  • TAA 13A-010 - Commercial Rental
  • TAA 13A-011 - Admissions
  • TAA 13A-012 - Sale and Resale of Equity Membership Interest
  • TAA 13A-013 - Lease of Real Property
  • TAA 13A-014 - Custom Signs
  • TAA 13A-015 - Taxability of Drop Shipments
  • TAA 13A-017 - Lease of Tangible Personal Property
  • TAA 13A-018 - Registration
  • TAA 13A-019 - Taxability of Advertising Mail-Outs
  • TAA 13A-020 - Cemetery Monuments
  • TAA 13A-021 - Parking Charges
  • TAA 13A-022 - Home Service Contract
  • TAA 13A-023 - Tenant Improvements
  • TAA 13A-024 - Public Works Contract
  • TAA 13A-025 - Improvement to Real Property/Plantation Shutters
  • TAA 13A-027 - Transient Rental Accommodations
  • TAA 14A-001 - Computer Software
  • TAA 14A-002 - Public Works Contract
  • TAA 14A-003 - Taxability of Inventory Maintenance Service Fees for Linen Rentals
  • TAA 14A-004 - Public Works Contract
  • TAA 14A-005 - Public Works Contract
  • TAA 14A-006 - Tenant Improvement Allowance
  • TAA 14A-007 - Painting Services/Instructions
  • TAA 14A-008 - Personal Training
  • TAA 14A-009 - Shipping and Handling Fees
  • TAA 14A-010 - Membership Program Fee
  • TAA 14A-011 - Emergency Call Systems
  • TAA 14A-012 - Taxability of Real Property Leases - Commercial Rentals
  • TAA 14A-013 - Medical Product
  • TAA 14A-014 - Motorized Scooters
  • TAA 14A-015 - Rental of Real Property
  • TAA 14A-016 - Exhibition Halls/Food and Drink Concessionaires
  • TAA 14A-017 - Sale of Sleeping Accommodations to Exempt Entity
  • TAA 14A-018- Parking, Docking and Tiedown
  • TAA 14A-019 - Taxability of Admissions to a Festival
  • TAA 14A-020 - Cleaning Services
  • TAA 14A-021 - Key Cutting Machine
  • TAA 14A-022-Sales by Nonprofit Organizations
  • TAA 14A-023 - Real Property
  • TAA 14A-024 - Gratuities/Service Charges
  • TAA 14A-025 - Restaurant and Delivery Charges
  • TAA 14A-026 - Public Works Contract
  • TAA 14A-027 - Admissions
  • TAA 14A-028 - Admissions
  • TAA 14A-029 - Medical Products
  • TAA 14A-030 - Exemption - Voluntary Solar Contribution
  • TAA 15-015 - Software Upgrade
  • TAA 15A-001 - Rentals, Leases - Tangible Personal Property
  • TAA 15A-002 - Enterprise Zone Credits & Exemptions
  • TAA 15A-003 - Taxability of Electric Power Fees
  • TAA 15A-004 - Interior Decorating
  • TAA 15A-005 - Exemptions, Non-Manufacturing
  • TAA 15A-006 - Admissions
  • TAA 15A-007 - Exemptions - Non Manufacturing
  • TAA 15A-008 - Exemptions, Other-Solar
  • TAA 15A-009 - Fire Suppression System
  • TAA 15A-010 - Medical, Prosthetic & Orthopedic Appliances
  • TAA 15A-011 - Equestrian Supplies, Medicine, Pesticides, and Wormers
  • TAA 15A-012 - Food and Drink (Non-Alcoholic)
  • TAA 15A-013 - Public Works Contract
  • TAA 15A-014 - Communications Services Tax & Gross Receipts
  • TAA 15A-016 - Baked Goods for Consumption Off the Premises of Seller
  • TAA 15A-017 Various Park Admissions
  • TAA 15A-018 Admissions
  • TAA 15A-019 Sales of Tangible Personal Property & Installation Labor
  • TAA 15A-020 Drop Shipments
  • TAA 15A-032 - Residential Exemption on Fuels
  • TAA 15A031 - Gross Receipts - Electricity
  • TAA 16A-001 - Aircraft
  • TAA 16A-001 Medical, Prosthetic & Orthopedic Appliances
  • TAA 16A-002 Rentals, Leases - Real Property
  • TAA 16A-003 Boats/Interstate & Foreign Commerce
  • TAA 16A-004 Admissions
  • TAA 16A-005 Taxability of Placement of Advertising on Highway Signs
  • TAA 16A-006 Human Tissue
  • TAA 16A-007 Resale of Tangible Personal Property
  • TAA 16A-008 Rental of Real Property
  • TAA 16A-009 Transportation (Delivery)
  • TAA 16A-010 Exemption for Machinery and Equipment
  • TAA 16A-011 Public Works Contract
  • TAA 16A-012 Electronic Exemption Certificates
  • TAA 16A-013 Public Works Contract
  • TAA 16A-014 Computer Software
  • TAA 16A-015 Real Property Improvement vs Tangible Personal Property
  • TAA 16A-016 - Rental of Tangible Personal and Real Property
  • TAA 16A-017 - Food and Drink (Non-Alcoholic)
  • TAA 16A-018 - Title Transfer
  • TAA 16A-019 - Coupon Redemption Services
  • TAA 16A-020 - Real Property Rentals
  • TAA 17A-002 - Computers, Software, Information Services
  • TAA 17A-003 - Security System Installation and Maintenance Services
  • TAA 17A-004 - Taxable Portions of a Port Authority Lease
  • TAA 17A-005 - Public Works; Real Property Improvements
  • TAA 17A-006 - Exemption for Machinery & Equipment
  • TAA 17A-007 - Credit Reporting Services
  • TAA 17A-008 - Credit Reporting Services
  • TAA 17A-009 - Amusement and Vending Machines
  • TAA 17A-010 - Membership Subscription
  • TAA 17A-011 - Musical Festival Sales
  • TAA 17A-012 - Boats
  • TAA 17A-013 - Manufacturing Exemptions
  • TAA 17A-014 - Agriculture
  • TAA 17A-016 - Public Works Contract
  • TAA 17A-017 - Memberships
  • TAA 17A-018 - Real Property Improvements
  • TAA 17A-019 - Exemptions for Electricity
  • TAA 17A-020 - Pubic Works Contract
  • TAA 17A-021 - Admissions
  • TAA 17A-022 - Residential Fuel Exemption
  • TAA 17A-023 - Public Works Contract
  • TAA 17A-024 - Admissions
  • TAA 17A-025 - Real Property Contractor
  • TAA 18A-001 - Commercial Lease for Property Used for Qualified Motion Picture Productions
  • TAA 18A-002 - Admissions
  • TAA 18A-003 - Common area maintenace charges paid by owners of real property
  • TAA 18A-009- License to Use Real Property
  • TAA 18A-010 - Real Property Rentals
  • TAA 18A-011 - Public Works Contract
  • TAA 18A-012 - Sales of Tangible Personal Property with Real Property
  • TAA 19A-001 - Admissions
  • TAA 19A-002 Multiuse Real Property Rentals
  • TAA 19A-003 Admissions
  • TAA 19A-004 - Taxable Services, Cleaning, Detective, Pest
  • TAA 19A-005 Public Works Contracts
  • TAA 19A-006 Interior Decorating
  • TAA 19A-007 Public Works Contract
  • TAA 19A-008 Exemptions, Manufacturing
  • TAA 19A-009 Real Property Improvements
  • TAA 19A-010 Nonresidential kitchen hood exhaust inspection, cleaning, and repair; Fire suppression system inspection and repair
  • TAA 19A-011 Taxable Services, Cleaning, Detective, Pest
  • TAA 19A-012 Admissions
  • TAA 19A-013 Exemptions, Non-manufacturing
  • TIP 17A01-09
  • TIP 17ADM - 02 - Floating Interest Rates
  • TIP 18A01-03 - Department of Revenue Notice on Vending Machines No Longer Required
  • TIP 18A01-06 - New Sales and Use Tax Exemption for Recycling Roll Off Containers
  • TIP 18A01-08 - Sales Tax Refund for Certain Farm-Related Materials Damaged by Hurricane Irma
  • TIP 18A01-10 - Changes to Sales and Use Tax Exemptions for Aquaculture Businesses
  • TIP 18B05-02 - Refund of Taxes Paid on Fuel Used for Agricultural Shipments After Hurricane Irma
  • TIP 19A01-11 - State Sales Tax Rate for Rental, Lease, or License to Use Real Property Decreases
  • TAA 20A-001 Sales & Use Tax – Restaurants, Bakeries, Caterers
  • TAA 20A-003 Sales & Use Tax – Restaurants, Bakeries, Caterers
  • TAA 19A-017 Restaurants, Bakeries, Caterers
  • TAA 19A-015 Computers, Software, Information Services
  • TAA 19A-014 Food and Drink (Non-alcoholic), Grocery Stores, Convenient Stores
  • TAA 12A-029 Concentrated Coffee Product
  • TAA 12A-027 Pass Through Utility Charge
  • TAA 12A-026 Aircraft Parts & Equipment
  • TAA 12-025 Discretionary Sales Surtax - Applicable County Rate
  • TAA 12A-023 Real Property Rentals
  • TAA 20C1-005 Capital Investment Tax Credit
  • TAA 20A-004 Real Property Rentals
  • TAA 20C1-002 Consolidated Criteria
  • TAA 20A-006 Transient Accommodations and Tangible Personal Property
  • TAA 20A-005 Motor Vehicles
  • TAA 20A-007 Ice Cream
  • TAA 20C1-006 Consolidated Criteria
  • TAA 20C1-007 Determination of Income
  • TAA 20A-008 Real Property Improvement
  • TAA 20A-011 Exports
  • TAA 20A-010 Real Property Rentals
  • TAA 20A-009 Cleaning Products
  • TAA 20A-012 Aircraft
  • TAA 20B4-002 Trade Documents
  • TAA 20C1-008 Discontinue Consolidated Filing
  • TAA 20A-016 Information Services
  • TAA 20A-015 Real Rental Property
  • TAA 20A-014 Local Option Tax
  • TAA 20C1-010 Sales Sourcing Guidance
  • TAA 20C1-009 Determination of Income
  • TAA 20C1-011 Discontinue Consolidated Filing
  • TAA 20B4-004 Lady Bird Deed
  • TAA 20A-017 Fencing Materials
  • TAA 20A-018 Admissions
  • TAA 20C1-012 Determination of Income
  • TAA 20A-027 Security Monitoring
  • TAA 20A-020 Fabrication Costs
  • TAA 20A-019 Rental
  • TAA 21A-001 Lease of Communication Tower
  • TAA 21C1-001 Request to Discontinue Consolidated Filing
  • TAA 21A-002 TAA Subleasing Real Property
  • TAA 21B4-002 Revolving Credit Agreement
  • TAA 21A-004 Boat
  • TAA 21C1-002 Consolidated Tax Returns
  • TAA 21C1-010 Sales Sourcing Guidance
  • TAA 21A-005 Discretionary Sales Surtax
  • TAA 21A-006 Discretionary Sales Surtax
  • TAA 21A-007 Real Property Lease
  • TAA 21C1-003 Consolidated Tax Returns
  • TAA 21C1-004 Request to Discontinue Consolidated Filing
  • TAA 21A-009 Refund
  • TAA 21C1-005 Apportionment
  • TAA 21C1-006 Requested to Discontinue Consolidated Filing
  • TAA 21C1-007 Capital Investment Tax Credit
  • TAA 21C1-008 Capital Investment Tax Credit
  • TAA 21A-010 Rental
  • TAA 21A-011 Discretionary Sales Surtax
  • TAA 21C1-009 Determination of Income
  • TAA 21A-012 Storage
  • TAA 21A-017 Aircraft
  • TAA 21A-020 Admissions
  • TAA 21A-018 Real Property Rental
  • TAA 21A-015 Direct Pay Permit
  • TAA 21A-016 Real Property Rental
  • TAA 21C1-011 Determination of Income
  • TAA 21C1-013 Determination of Income
  • TAA 21C1-012 Apportionment
  • TAA 22A-002 Public Works Contracts
  • TAA 22A-004 Cleaning Services
  • TAA 22C1-001 Determination of Income
  • TAA 22B4-001 Lease of TPP
  • TAA 22A-003 Machinery and Equipment
  • TAA 22B4-002 Lease
  • TAA 22C1-003 Discontinue Consolidated Filing
  • TAA 22C1-002 Discontinue Consolidated Filing
  • TAA 22A-005 Exemptions
  • TAA 22A-006 Discounts
  • TAA 22A-007 Machinery and Equipment
  • TAA 22A-008 Utilities
  • TAA 22A-011 Rentals
  • TAA 22A-012 Marketplace Provider
  • TAA 22A-013 Admissions
  • TAA 22A-014 Admissions
  • TAA 22A-015 Impact-Resistant
  • TAA 22A-017 Medical
  • TAA 22C1-005 Determination of Income
  • TAA 22A-018 Solar
  • TAA 22A-019 Electrical Vehicle Charging Stations
  • TAA 22C1-006 Determination of Income
  • TAA 22A-020 Net Metering
  • TAA 22C1-007 Discontinue Consolidated Filing
  • TAA 22A-021R Impact-Resistance Doors, Garage Doors, and Windows
  • TAA 23A-001 Medical
  • TAA 23A-002 Pollution Control
  • TAA 19A-020R Medical, Prosthetic and Orthopedic Appliances, Prescriptions
  • TAA 23A-003 Admissions
  • TAA 23A-004 Public Works Contracts
  • TAA 23A19-001 Video Services
  • TAA 23A-005 Medical
  • TAA 23A-006 Bakery Goods
  • TAA 23A-009 Tuition
  • TAA 23C1-001B Partnerships
  • TAA 23A-011 Aircraft
  • TAA 23A-013 Manufactured Homes
  • TAA 23A-012 Rental
  • TAA 23A-014 Labels and Tags
  • TAA 23C1-005 Determination of Income
  • TAA 23C1-004 Determination of Income
  • TAA 23A-015 Real Property
  • TAA 23C1-009 Determination of Income
  • TAA 23C1-010 Determination of Income
  • TAA 23C1-011 Determination of Income
  • TAA 23A-016 Export
  • TAA 23A-017 Lease Termination
  • TAA 23C1-013 Consolidated Criteria
  • TAA 23C1-002M Filing
  • TAA 23A-020 Aircraft
  • TAA 23A-023 Agriculture Products
  • TAA 23A-021 Nexus and Medical
  • TAA 24A-002 Medical Products
  • TAA 24A-003 Real Property
  • TAA 24C1-001 Determination of Income
  • TAA 24B4-001 Written Obligations to Pay
  • TAA 24A-006 Coins or Currency
  • TAA 24A-007 Exemption
  • TAA 24A-008 Exemption Manufacturing
  • TAA 24A-009 Research and Development
  • TAA 24A-010 Freedom Summer Sales Tax Holiday
  • TAA 24A-011 Admissions
  • TAA 24A-012 Rentals
  • TAA 24A-013 Medical
  • TAA 24C1-003 Determination of Income
  • TAA 24A-016 Discretionary Sales Surtax
  • TAA 24A-015 Freedom Summer Sales Tax Holiday
  • TAA 24A-017 Aircraft
  • TAA 24A-014 Palladium
• Challenge FL Tax Assessment
• Florida Tax Law Blog
  • 2025
    • February
      • Increased FL Dept. of Revenue Collections, Investigation, & Audit Activity With New Year
    • January
      • FLORIDA SALES TAX ARREST – WEST PALM BEACH RESTAURANT OWNER
      • FLORIDA SALES TAX AUDIT - NAIL SALONS
      • FLORIDA SALES TAX AUDIT HELP
  • 2024
    • December
      • 2025 HILLSBOROUGH COUNTY SURTAX 1% SUSPENDED JAN 1ST
      • 2025 FL COMMERCIAL RENT SALES TAX RATE
      • FLORIDA SALES TAX FOR HOLIDAY DECORATING COMPANIES
      • FL Dept. of Revenue – Reemployment Tax Rate Notice
    • November
      • FL SALES TAX GUIDE - REPOSSESSION & BAD DEBT CREDITS
      • FL DOR Tax Return Relief – Post Hurricane Milton
    • October
      • FL SALES TAX AGRICULTURAL TEAM CARD
      • FL Dept. of Revenue Tax Return Relief – Post Hurricane Helene
    • September
      • FLORIDA SALES TAX GUIDE - TATTOO PARLORS
      • HOW TO FIGHT A FLORIDA SALES TAX AUDIT
    • August
      • FILING FLORIDA SALES TAX RETURNS LATE
      • FLORIDA SALES TAX NEXUS ISSUES
      • 2024 FL Transient/Hotel Rent Tax Rates by County
      • FLORIDA SALES TAX ON LICENSED SALTWATER FISHING BOATS
      • FL SALES TAX PLAYBOOK: CAR REPAIR SHOPS
    • July
      • FL Sales Tax: Fishing Charter vs Head Boat
      • FLORIDA SALES TAX CONVENIENCE STORE AUDITOR TACTICS
      • DON’T HIRE AN IRS ATTORNEY FOR SALES TAX PROBLEMS!
      • June 2024 FL Sales Tax Rate Commercial Rent
      • FL Sales Tax Collections Actions – Notice of Warrant Filing and Ensuing Activity
      • FLORIDA INCREASING SALES TAX AIRCRAFT AUDITS
      • 2024 FLORIDA SALES TAX UPDATE PART III
      • FL Sales Tax Criminal Investigation – Vehicle Registration Companies Beware
    • June
      • 2024 FLORIDA SALES TAX UPDATE PART II
      • 2024 FLORIDA SALES TAX UPDATE PART I
    • April
      • FL Sales Tax Rate on Commercial Rent - Down to 2% plus local rate!!!!
      • FL Department of Revenue Meeting Targets Taxpayers
    • February
      • Double Pay FL Motor Fuel Tax? SEI Fuel Services Wins Big!
      • FL Depart of Revenue Bank Freezes – A Summary from Start to Release
    • January
      • Commercial Rent Tax in Florida: Part 3
      • Commercial Rent Tax in Florida: Part 2
      • Florida Sales & Use Tax Car Wash Industry Guide
      • Commercial Rent Tax in Florida: Part 1
      • Florida Discretionary Surtax Rates Update for 2024
  • 2023
    • December
      • Florida Sales Tax - Commercial Real Property Rental
      • FLORIDA SALES TAX SALES FOR RESALE EXEMPTION
      • DECEMBER 2023 - FL REDUCES SALES TAX ON COMMERCIAL RENTAL
      • FLORIDA SALES AND USE TAX FOR TAXABLE SERVICES
    • November
      • What to Expect from a Florida Reemployment Tax Audit
    • October
      • FL Sales Tax Audits – Auditing yourself before a state does
      • Florida Sales and Use Tax – Landscaper’s Guide
      • Florida Sales Tax – A Case Study of Aggressive Sales Tax Audits
    • September
      • FL Sales tax audit – From Audit Notice (DR-840) to NOPA
    • August
      • 2023 FLORIDA SALES TAX UPDATE PART II
      • 2023: FL Sales Tax Rate on Commercial Rent is going DOWN
      • FL Sales Tax Notice of Assessment Personal Liability: What is it and what to do!
      • FL Nexus: The 2023 Florida Guide for Out-of-State Businesses
      • When is a Florida Tobacco Tax Rule Invalid?
    • July
      • FL Sales Tax in Mergers & Acquisitions - Part 2
      • 2023 FLORIDA SALES TAX UPDATE PART I
      • FL DOR Sales Tax Criminal Investigations – What You Need to Know
    • May
      • FL SALES TAX: BOAT DEALER GUIDE
      • FL Sales Tax Nexus - Out of State Sellers Protest Rights
    • April
      • FL SALES TAX CAR DEALERS PLAYBOOK
      • FL Sales Tax in Mergers & Acquisitions - Part 1: Stock vs Asset Sales & Occasional or Isolated Sales
    • March
      • FLORIDA SALES TAX AUDITS PROCESS AND TRAPS
    • February
      • FLORIDA SALES TAX AIRCRAFT AUDIT PLAYBOOK
    • January
      • 2023 Florida Sales Tax Rate on Commercial Rent
  • 2022
    • October
      • Phone Call From Florida Department of Revenue: Sales Tax
      • Letter from Florida Department of Revenue: Sales Tax
    • June
      • FL DOR’s 2022 Legislative Package - VETOED
    • March
      • A Taxing Decision: When Tax Overpaid Cannot Be Refunded
    • January
      • Part 6 - FL DOR's Bad Legislative Package 2022
      • FLORIDA SALES TAX AUDITS USING 1099-Ks
      • FLORIDA SALES TAX AUDIT - AUTO REPAIR SHOPS
      • FLORIDA SALES TAX FOR CELL PHONE INDUSTRY
      • Part 2 - FL DOR's Bad Legislative Package 2022
      • Part 3 - FL DOR's Bad Legislative Package 2022
      • Part V - FL DOR's Bad Legislative Package 2022
      • Part IV - FL DOR's Bad Legislative Package - 2022
      • Part 1 - FL DOR’s 2022 Legislative Package
  • 2021
    • December
      • 2022 Florida Sales Tax on Peer-to-Peer Car Sharing Companies
      • Florida DOR’s 2022 Legislative Package BAD for Florida Businesses
      • 2022 Florida Sales Tax Rate on Commercial Rent
    • October
      • FLORIDA SALES TAX AUDIT - AMAZON FBA
      • IS LABOR SUBJECT TO SALES TAX IN FLORIDA?
    • June
      • FL 0% Sales Tax Zip Code: Certificate of Forwarding Agent Address
      • Florida Tax-Free Admissions? Sales Tax Holiday: Freedom Week!
    • April
      • FL GOVERNOR SIGNS ECONOMIC NEXUS LEGISLATION
      • AMNESTY FOR FL ECONOMIC NEXUS
      • 2021 FLORIDA ECONOMIC NEXUS PASSED
    • March
      • FL Senate Amends Economic Nexus & Marketplace Facilitator Bills
      • STOP Collecting Hillsborough County 1% Sales Surtax
      • FL Senate Moves Toward Adopting Economic Nexus and Marketplace Facilitator Statute
      • FLORIDA SALES TAX ON CAPITAL LEASE
    • February
      • FL Supreme Court 1% Hillsborough Surtax Invalid
      • 2021 FLORIDA ECONOMIC NEXUS LEGISLATION
    • January
      • 2021 Florida Sales Tax Rates for Nonresident Car Purchases
      • 2021 FL Reemployment Tax (RT) minimum rate Increased to .29%
  • 2020
    • December
      • 2021 Florida Sales Tax Commercial Rent
      • FL Sales Tax: How to Settle with the Tax Man - Part II
    • November
      • Are Gratuities Subject to Florida Sales Tax?
      • Florida – Restaurant Sales and Use Tax Audits
      • FL Sales Tax: How To Settle with the Tax Man - Part 1
    • October
      • FL SALES TAX: Real Property Contractors/Fabrication
    • September
      • Florida Sales and Use Tax Audits
      • FL Sales and Use Tax Audits – Audit Notices Are Coming
      • Florida Sales Tax on Commercial Lease Termination or Change Fees
      • FL SALES TAX AUDIT - UNDERSTANDING AUDITOR'S PERSPECTIVE
      • Are Services Taxable in Florida?
    • August
      • FLORIDA SALES TAX CLASS ACTION ON CAR RENTALS
      • FL DEPT OF REVENUE AUDIT VS LIMITED SCOPE AUDIT
      • Florida Sales Tax for Nonresident Car Purchases (2020)
      • FLORIDA SALES TAX FOR AMUSEMENT MACHINES
      • FLORIDA SALES TAX ON CONCESSION SALES
      • FL Sales Tax Audit - Know Your Rights
      • FL Sales and Use Tax for Pandemic Closed Business
      • FLORIDA SALES TAX AUDIT HELP
    • July
      • Refund Deadline Extended for Florida Sales Tax
    • June
      • FL SALES TAX: BRACKET SYSTEM - ALCOHOL
    • May
      • Florida Disaster Preparedness Sales Tax Holiday
    • April
      • FLORIDA SALES TAX BRACKET SYSTEM
      • FL DCA Says No Airbnb Tourist Development Tax
      • Beware of revocation of Homestead Exemption and clawback provisions ( particularly those owning second homes elswhere)
      • FL Department of Revenue Petition for Administrative Hearing
      • Florida Sales Tax Guide for Tow Trucks
    • March
      • FL Sales Tax – Coronavirus Late Payment Forgiveness
      • Florida Sales Tax and Coronavirus
      • USE AVALARA? SALES TAX AUDIT DEFENSE!
      • FLORIDA SALES TAX GUIDE FOR BAKERIES
    • February
      • FL DOR – Prosecuting Criminally Based on IRS 1099 Data
    • January
      • FL TAX LEGISLATURE TARGETS UBER-LYFT
      • FL Sales Tax Exemption: Solar Energy Systems
      • FL SALES TAX BILL: WIN FOR FOOD/GROCERY DELIVERY SERVICES
      • FLORIDA SALES AND USE TAX ON MACHINERY
      • FL Sales Tax Exemption: Transient Rentals Over 6 Months
      • New Taxpayer Favorable Doc Stamp Case - Part II
      • FLORIDA SALES TAX RATE ON COMMERCIAL RENT 2020
  • 2019
    • December
      • FLORIDA SALES TAX ON ONLINE PURCHASES
      • ANALYSIS OF FLORIDA ECONOMIC NEXUS BILLS
      • FL Tax Alert - New Taxpayer Favorable Doc Stamp Case
      • New Florida Economic Nexus Legislation
      • FL DOR TARGETS RESTAURANTS FOR SALES TAX AUDITS
    • November
      • Levy County FL - Tourtist Development Tax Rate Increased to 4%
    • October
      • FLORIDA SALES TAX HANDBOOK: CONSTRUCTION CONTRACTORS
      • FL Sales Tax Audit: Gas Station Convenience Store
      • FLORIDA SALES TAX HANDBOOK: HVAC CONTRACTORS
    • September
      • Florida Exempts Items Donated to 501(c)(3) From Sales and Use Tax
      • Pasco County Tourist Development Tax Reported to County: November 1, 2019
      • Shipping: An Overlooked Florida Sales Tax Exemption
      • Technology: Overlooked Florida Sales Tax Exemption
      • Is CBD Subject to Florida Sales Tax?
    • August
      • Bad Debts – Florida Sales Tax Exemption
      • Manufacturing – Florida Sales and Use Tax Exemption
      • PROTEST A FL SALES AND USE TAX AUDIT
    • July
      • FL Taxpayer's Ad Valorem Property Tax Exemption Upheld!
      • Is Labor Subject to Sales Tax in Florida?
      • FL DOR Abuses “Limited Scope Audit” Authority
      • FL Sales Tax: Occasional Isolated Sales Exemptions
      • 2019 Florida Sales Tax New Legislation Update
    • June
      • 2019 FL Back to School Sales Tax Holiday
    • May
      • BUYING A BOAT IN FLORIDA: OUT OF STATE SALES TAX
      • FLORIDA SALES TAX: LEASED CARS
      • AIRCRAFT USE TAX IN FLORIDA
    • April
      • HOW TO CALCULATE FL SALES TAX ON RENT
      • Choice of Forum in Defending Against a Florida Tax Assessment or Refund Denial - Part II
    • March
      • FL SALES TAX EXEMPTIONS: AQUACULTURE
      • FLORIDA SALES & USE TAX APPORTIONMENT HANDBOOK
      • FL Sales Tax: Leased Property Converted to the Owner’s Use
      • 2019 Hillsborough County Commercial Rent Tax Rate: 8.2%
      • Florida Sales Tax: Nursing Homes
      • Florida Sales and Use Tax: ESCAPE ROOMS
    • February
      • FL BILL: 4.2% SALES TAX ON RENT
      • Florida - Economic Nexus & Marketplace Facilitator Bill Introduced
      • TRAVELING AMUSEMENT SHOWS: FL SALES TAX ON ADMISSIONS
      • FL Sales Tax - GBR Case Holds DOR Rule Invalid
    • January
      • FL Used Car Dealers - OFR is Looking At Your Installment Sales
      • Choice of Forum in Defending Against a Florida Tax Assessment - Part I
      • Florida County Surtax Changes for 2019
      • 8.5% Hillsborough County Surtax Rate: 2019
  • 2018
    • December
      • FL SALES TAX 10% PENALTY FOR LATE FILING
      • FL SALES TAX $60K CAP ON BOAT REPAIRS
      • FL SALES TAX: AIRCRAFT 1% OF 6% RULE
      • Florida Notice of Final Assessment (NOFA) | FL Dept. of Revenue
    • November
      • FLORIDA SALES TAX INFORMAL WRITTEN PROTEST
      • FLORIDA SALES TAX FOR REMOTE SELLERS
      • Florida Sales Tax Audits - Common Industries Targeted
      • FL Sales Tax Audit: By Tax Lawyer and Former Auditor
    • October
      • FLORIDA SALES TAX – COUPONS v. DISCOUNTS
      • FL Sales Tax vs Restaurant Management Agreements
      • FL Property Tax Exemption for Nontraditional Schools
      • FL TARGETS FLORISTS FOR SALES TAX AUDITS
      • FL Property Tax Appraiser vs Marijuana Treatment Centers
      • Florida Sales Tax – Hope Scholarship Credit
      • Florida Reemployment Tax Audits – The DOR Is Trying to Raise Your Tax Rate
    • September
      • Restaurant Basics to Avoid Sales and Use Tax Audits
      • Disney Victorious in Property Tax Debate
    • August
      • POST-WAYFAIR - CAN YOU AFFORD TO WAIT TO REGISTER?
      • JACKSONVILLE CONVENIENCE STORES GET SALES TAX AUDITS
    • July
      • FL SALES TAX: $5,000 SURTAX CAP ON BULK SALES
      • Sales Tax Refund for Florida Citrus Growers
      • FL Medical Marijuana Update - FL Supreme Court Wont Hear Smokable Medical Marijuana Case, Yet
    • June
      • FL SALES TAX FORGIVENESS POST-WAYFAIR: AMAZON FBA SELLERS
      • FLORIDA SALES TAX AND DROP SHIPMENTS
    • May
      • SALES TAX ATTORNEY IN FLORDIA
    • April
      • FL Condo Taxes: No Taxes On Land Leased From County
      • South Dakota v Wayfair Prediction - At least 5 Justices for Wayfair
      • Scholarship Donations in Lieu of FL Sales Tax on Rent?
      • Florida Sales Tax - Voluntary Disclosure Program
      • FL Reemployment Tax: An Employer's Perspective, Part II
    • March
      • 2018 Florida Tax Legislation Update
      • 0% Florida Sales Tax Rate? Yes, In Certain Zip Codes
      • Florida's Taxpayer Advocate Can Finally Advocate!
      • An Employer's Perspective: Florida "Reemployment tax" aka, Unemployment Tax
    • February
      • FL Office of Financial Regulations Extorting Business Owners Money
    • January
      • 2018 Car Dealer FL Sales Tax Rates Nonresident Purchasers
      • 2018 FL Discretionary Surtax Rates
      • Dear Taxpayer: Sales Tax Audit - Now What?
      • RESTAURANT FLORIDA SALES TAX HANDBOOK
  • 2017
    • December
      • FLORIDA SALES TAX ATTORNEYS and CPAs - Moffa Sutton Donnini
      • Florida Sales Tax Exemption on Admissions for Resale
      • SALES TAX ON AIRCRAFT PARTS AND REPAIRS IN FLORIDA
    • October
      • DIRECTV BEFORE SUPREME COURT OVER FL DISCRIMINATING TAXING SCHEME
    • September
      • 2017 New FL Sales Tax Exemption for New Construction
    • August
      • Florida Homestead Exemption: A family (unit) affair
      • MULTI-STATE TAX AMNESTY FOR AMAZON FBA SELLERS!!!!!
      • Florida Doc Stamp Taxes on Short Sales - TAA 08B4-006
      • SALES TAX NEXUS - FULFILLMENT BY AMAZON FBA
    • July
      • FLORIDA SALES TAX: GYM MEMBERSHIPS
      • Municipal Golf Course - New Sales Tax Exemption
      • Florida Sales Tax Back To School Holiday - Aug 4-6th
      • NEW FL SALE TAX EXEMPTION - DATA CENTERS
      • Cleaning Services Are Taxable In Florida
      • Florida FINALLY Reduces the Sales Tax on Commercial Rent
    • May
      • TALLAHASSEE: ONLY $2,500 SALES TAX = ARRESTED ON 12 COUNTS FOR FAILURE TO REMIT-FILE-PAY
    • April
      • FL SALES TAX NEXUS: FULFILLMENT BY AMAZON (FBA)
      • FL Auto Dealers: DOR Cherry-Picks Statutes to Over-Assess Auto Dealers
      • Debtor's Prisons and Double Jeopardy in State Tax Prosecutions
      • Tax Assessment Unenforceable Under Florida Law?
    • March
      • SALES TAX ON AIRCRAFT LEASING IN FLORIDA
      • FL HOMESTEAD EXEMPTION RISKED RENTING ON AIRBNB
      • FL DOR WAITS 10 YRS TO SAY DROP SHIPMENTS NOT TAXABLE
      • FLORIDA SALES TAX - THEFT OF STATE FUNDS
      • FL SALES TAX AUDIT - HOTELS & EXTENDED STAY MOTELS
    • February
      • Citrus County Tourist Development Tax Increased 2% 3-1-17
      • FL Taxation of Florists Case Denied Cert by US Sp Ct
    • January
      • FL 2017 DISCRETIONARY SALES SURTAX RATES
      • FORT LAUDERDALE CLUB OWNER - SALES TAX FRAUD ARREST
      • Florida Airplane - Florida Use Tax Considerations
      • 2017 TIP 16A01-24 FL Sales Tax Rates on Cars for Nonresident Purchasers
  • 2016
    • December
      • NURSING HOME SALES TAX REFUND ON ELECTRICITY
      • FL SALES TAX CRIMINAL INVESTIGATION
      • FL TAXABLE RENTAL VS NONTAXABLE SERVICE
    • November
      • ARE CLEANING SERVICES TAXABLE IN FLORIDA?
      • WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE, PART 2
      • WILL MEDICAL MARIJUANA BE SUBJECT TO FLORIDA SALES TAX?
      • No Florida Sales Tax On Aircraft Purchased By Non-Resident?
    • October
      • Even Walt Disney Wants to Pay Less Property Tax
      • Florida Sales Tax Audit - What to Really Expect - Part 2
      • Florida Sales Tax Audit: What to Really Expect - Part 1
    • September
      • Florida Homestead Exemption - What is a Family Unit?
      • Tourists & Taxes: The Effects of Rental on Homestead Property
      • FL Office of Financial Regulation - Check Cashers & Money Transmitters Prepare For Examination
    • August
      • FL TAX: WHEN EVERYONE IS INJURED BUT NOBODY CAN SUE
    • July
      • Tax Lien Scam! FL Homeowners beware!
      • CUTTHROAT KITCHEN WINNER, FL RESTAURANTEUR ARRESTED FOR SALES TAX
      • FLORIDA CPAs - YOUR CLIENT OWES SALES TAX AND THEY WILL BLAME YOU
      • FL Property Tax in Light of Genesis Ministries
      • FL Taxpayer Wins! Reservation & Cleaning Fees NOT Taxable!
    • May
      • FL Sales Tax - Not For Profit - Simplified Exemption Certificate Renewal
    • April
      • Tampa Bay Convenience Store Owner Arrested for Sales Tax
      • FL DBPR ABT DECLARES BLUNT WRAPS NOT TAXABLE!!!
      • FL LITIGATION UPDATE - BLUNT WRAPS NOT TAXABLE IN FLORIDA
      • Biegalski - New Executive Director of the Florida Department of Revenue
    • March
      • FL SALES TAX ON DROP SHIPMENTS
      • Florida Homestead Under Fire by Hired Guns
      • FL SALES TAX BIOMETRIC FINGERPRINT - VOLUNTARY DISCLOSURE AVAILABLE
    • February
      • WEST PALM BEACH BAKERY OWNER ARRESTED - SALES TAX FRAUD
    • January
      • FLORIDA SALES TAX ON PUBLIC WORKS CONTRACTS - A TRAP FOR CONTRACTORS
      • Star Wars Parody - Florida Department of Revenue
      • 2015 FICPA DOR LIAISON MEETING
  • 2015
    • December
      • FL SALES TAX CLASS ACTION ON PIZZA HUT DELIVERY FEE
      • 2016 FL SALE TAX RESALE CERTIFICATES AVAILABLE TO DOWNLOAD NOW
    • November
      • FL Sales Tax - Taxable Commercial Storage or Bailment
    • October
      • FL Sales & Use Tax Audits - The Sunshine State Exempts a Solar Energy System
      • CHALLENGING AGENCY STATEMENTS DEFINED AS A RULE
      • FL DOR ABUSES CONVENIENCE STORE INDUSTRY
    • September
      • BRANDON FL RESTRAUNT OWNER ARRESTED FOR SALES TAX
      • AIRCRAFT AIRPLANE vs FLORIDA SALES TAX
    • August
      • FL REEMPLOYMENT TAX AUDT: INDEPENDENT CONTRACTOR vs EMPLOYEE
      • FL DOR RT AUDITS - WAGE RECLASSIFICATION IS COMMING
      • Retail Arbitrage and the Sales Tax Conundrum
      • Burden of Proof-Persuasion: FL Ad Valorem Tax
    • July
      • FL SALES TAX + MERGER = COMPLICATIONS
      • FL Sales Tax - Like Texas, FL's DOAH Getting Flooded
      • 2015 FL SALES TAX HOLIDAY
      • INTERIOR DESIGNERS: FL SALES TAX PLANNING
      • Is the FL DOR using the best available information for Sales Tax Audit?
    • June
      • TAMPA'S HYDE PARK CAFÉ - SALES TAX REVOCATION
      • FL TAX - Online Travel Companies Win at Florida Supreme Court
      • FL Tax - Verizon Business Purchasing Wins in 1st DCA
      • DIRECTV WINS IN FLA 1ST DCA - DORMANT COMMERCE CLAUSE
      • FL Sales Tax: Rhinehart Equipment on to the Appellate Courts
      • PLETHORA OF SALES TAX LITIGATION IN FLORIDA
      • ORLANDO USED CAR DEALER ARRESTED FOR SALES TAX
    • May
      • BURDEN OF PROOF & PERSUASION IN FL TAX CASES
      • FL 1ST DCA: VERIZON APPEALS PROPOSED ASSESSMENT NOT FINAL
      • CONSIDERATIONS FOR PROPERTY OWNERS: THE HOMESTEAD EXEMPTION'S COMMERCIAL COUSIN
      • FL Tax Audits - Taxpayer Bill of Rights Protects No Rights
      • Florida ABT Pushes to Amend Florida Wholesale Tobacco Tax Law
      • FL Sales Tax vs DMV - Boat with Outboard Motor
    • April
      • FLORIDA USE TAX AUDIT LETTER?
      • WHEN SALES TAX AUDITORS MAY NOT PICK AND CHOOSE RECORDS TO USE
      • MIAMI-DADE PROPERTY OWNERS TAKE ON TAX COLLECTOR
    • March
      • FLORIDA DBPR ABT LOSES BLUNT WRAPS TAXABILITY CASE
      • Florida Homestead Tax Exemption Case - Mary Jane
      • STUART MARBLE & GRANITE OWNER ARRESTED FOR SALE TAX
      • TIP 15A01-02 - FL Tax Exemptions for Pet Food & Veterinarians
    • February
      • TAA 14A-014 - MEDICAL MOBILITY SCOOTERS EXEMPT FROM SALES TAX
      • FL Sales Tax - Cash or Accrual Basis?
    • January
      • IS RENT SUBJECT TO FLORIDA SALES TAX?
      • MELBOURNE USED CAR DEALER ARRESTED FOR SALES TAX FRAUD
      • 2015 - Florida Bar / Department of Revenue Liaison Meeting
      • WHERE IS MY 2015 FL SALES TAX RESALE CERTIFICATE?
      • 2015 FL DISCRETIONARY SALES SURTAX RATES
      • 2015 FLORIDA HOTEL TAX RATES BY COUNTY
  • 2014
    • December
      • JACKSONVILLE USED CAR DEALER ARRESTED FOR SALES TAX
      • FL DOR Sales Tax Audits - Beware of Electronic Records Requests
      • 2014 FICPA DOR LIAISON MEETING SUMMARY
    • November
      • FL DOR SMELLING THE WRONG KIND OF FLOWERS
      • GAINESVILLE SALES TAX ATTORNEY | SALES TAX AUDIT
      • NAPLES CONVENIENCE STORE OWNER ARRESTED SALES TAX
      • FLORIDA SALES TAX AUDITS OF CAR DEALERS ON THE RISE
      • FL DOR - THE MAGIC BEHIND THE CURTAIN
      • JACKSONVILLE RESTAURANT OWNER - FACING 15 YEARS IN PRISON FOR SALES TAX THEFT
    • October
      • FL SALES TAX - TAA 14A-020 - NAICS CODES VERSUS NONRESIDENTIAL CLEANING SERVICES
      • FL DOR SALES TAX EXEMPTION CERTIFICATE MOBILE APP
    • September
      • WHEN A CLOSED BUSINESS ISN'T CLOSED TO FL DOR
      • FL DOR VS SEMINOLE TRIBE - INDIANS WIN SALES TAX CASE
      • FL SALES TAX - RESALE TO OUT OF STATE CAR DEALERS
      • FLORIDA SALES TAX ON PRIVATE INVESTIGATORS
      • 2014 SALES TAX HOLIDAY FOR NEW ENERGY STAR AND WATERSENSE PRODUCTS
    • August
      • FORT MYERS SALES TAX ATTORNEY | SALES TAX AUDIT DEFENSE
      • NAPLES SALES TAX ATTORNEY | SALES TAX AUDIT HELP
      • ST PETERSBURG SALES TAX ATTORNEY | SALES TAX AUDIT HELP
      • SARASOTA SALES TAX ATTORNEY | SALES TAX AUDIT
      • FORT MYERS SALES TAX THEFT - RESTAURANT OWNERS ARRESTED
      • ORLANDO SALES TAX ATTORNEY | SALES TAX AUDIT
      • FL SALES TAX ON EQUIPMENT SHARING AGREEMENTS
    • July
      • 2014 FL SALES TAX EXEMPTION ON MANUFACTURING EQUIPMENT
      • FL SALES TAX AUDITS ON USED CAR DEALERS - WHAT IS TAXABLE?
      • FL SALES TAX HOLIDAY 2014 - COMPUTERS & TABLETS
      • FL SALES TAX FRAUD - 12 USED CAR DEALERS ARRESTED
      • JAILED FOR MERE $1,500 FL SALE TAX - ORLANDO SIGN COMPANY OWNER
    • June
      • FL DOR EVALUATES COLLECTION AGENTS BY WHAT?
      • SHIPPING CHARGES vs FL SALES TAX
      • PHOTOGRAPHY IN FLORIDA - BEWARE THE SALES TAX
    • May
      • FL DOR SCRAPS AUTOMATED COLLECTIONS AFTER 7,000 ERRONEOUS WARRANTS
      • MIAMI RESTAURANT OWNER - 5 YEARS FOR SALES TAX FRAUD
      • 7,000 FL TAX WARRANTS ISSUED IN ERROR - GOV SCOTT TOO
      • FL DOR CONTINUES C-STORE ONSLAUGHT FOR FLORIDA SALES TAX
      • Florida Discretionary Sales Surtax: DOR Errors
      • AMAZON STARTS CHARGING SALES TAX IN FLORIDA - MAY 1 2014
    • April
      • FL Supreme Court - Online Travel Company Hearings - 11:30 on April 30th
      • FLORIDA TAX EXEMPT ENTITIES - SALES AND USE TAX HELP
      • FL DOR Denying Your Sales Tax Registration?
      • FL TOBACCO DISTRIBUTOR UPDATE - ANOTHER REFUND OPPORTUNITY
      • FLORIDA SALES & USE TAX AUDITS: DUELING PERSPECTIVES
      • FL LEGISLATION - FELONY TO EVEN POSSESS SALES SUPPRESSION SOFTWARE
      • FL SALES AND USE TAX - AUDIT TIMELINE FROM THE DOR'S PERSPECTIVE
    • March
      • DAVIE FL USED CAR DEALER ARRESTED FOR SALES TAX THEFT
      • US SALES AND USE TAX SYSTEM NEEDS FEDERAL C.P.R.
    • February
      • FL TAX ALERT - BROWARD COUNTY LOSES AGAIN ON OTC APPEAL
      • FLORIDA 2014 DISCRETIONARY SALES SURTAX RATES
      • FL DOC STAMPS DUE ON BANKRUPTCY TRUSTEE DEEDS
    • January
      • FL WHOLESALE TOBACCO TAX UPDATE - MIAMI HOOKAH SUES FL DBPR
      • FL GOV SCOTT CALLS FOR PHASE OUT OF COMMERICAL RENT SALES TAX
      • BROWARD COUNTY CAR DEALER ARRESTED FOR FL SALES TAX
      • ALERT - FL Sales Tax Return Payment Due January 17 due to MLK
      • FL CAR DEALERS: GEORGIA SALES TAX ON CARS IS NOW ZERO!
      • DIRECTV and ECHOSTAR APPEAL CST TRIAL LOSS NOV 2013
  • 2013
    • December
      • FL DOR DELEGATION OF AUTHORITY TO COMPROMISE TAX
      • Amazon - Overstock Sales Tax Denied by US Supreme Court
    • November
      • FICPA - FL DOR LIAISON MEETING 2013 SUMMARY
      • FL DOR DISCLOSES CONFIDENTIAL TAXPAYER INFO?
      • SARASOTA PUB OWNER ARRESTED FOR SALES TAX
      • FLORIDA TAX INCENTIVES FOR BUSINESS
      • GO TO JAIL FOR NOT PAYING FLORIDA SALES TAX?
      • FL BEVERAGE AND TOBACCO TAXES UPDATE - GET YOUR REFUNDS!
    • October
      • FL BAR TAX SECTION / FL DOR LIAISON MEETING 2013
      • TALLAHASSEE SECURITY AGENCY OWNER JAILED FOR SALES TAX
      • FL COUNTER-TOP COMPANIES: FL SALES TAX PROBLEMS
      • FL CABINET COMPANIES WITH SALES TAX PROBLEMS
    • September
      • AMAZON & OVERSTOCK v NY CLICK THRU NEXUS - AAA-CPA AMICUS BRIEF
      • OFFICER OF FL CHECKERS CHAIN FACING 30 YEARS IN PRISON FOR SALES TAX THEFT
      • TAXPAYER FORCED TO SIGN AWAY RIGHTS TO REMIT TAX?
    • August
      • AMAZON APPEALS CLICK-THRU-NEXUS TO US SUPREME COURT
      • FL TAX LITIGATION ALERT - Leon County Loses Again
      • FL DOR REQUIRES TAX PAYMENT TO PROTEST AN ASSESSMENT
    • July
      • FL DOR USES "CALLZILLA" TO HARRASS TAXPAYERS
      • FL Litigation Alert - Car Wash Takes on Florida Department of Revenue
      • Florida Finalizes Sales Tax Rule Changes - 2013
      • FLORIDA SALES TAX AUDIT HELP
      • ORLANDO USED CAR DEALER ARRESTED FOR SALES TAX
      • CLOSE BUSINESS TO AVOID LARGE FL SALES TAX ASSESSMENT?
    • June
      • TAMPA BAY RAYS TAKE ON FLORIDA DEPARTMENT OF REVENUE
      • COMPUTERS & TABLETS IN 2013 FL SALES TAX HOLIDAY!!!
      • BOAT CAR PLANE DEALERS: FL SALES TAX FORMS
    • May
      • NAPLES - JAILED FOR FAILURE TO FILE SALES TAX RETURNS
      • FL SALES & USE TAX MACHINERY & EQUIPMENT EXEMPTION SIGNED INTO LAW - FINALLY!
      • AAA-CPA OPPOSES MARKETPLACE FAIRNESS ACT
      • FLORIDA MOTOR VEHICLE SALES TAX RATES BY STATE - TIP 13A01-02
    • April
      • KEY WEST PRIVATE INVESTIGATOR JAILED FOR SALES TAX
      • BROWARD COUNTY AUTO DEALER ARRESTED FOR SALES TAX THEFT
      • FL TAX ALERT: ONLINE TRAVEL COMPANY CASE CERTIFIED TO FL SUPREME COURT
      • LONGWOOD USED CAR DEALER JAILED - SALES TAX THEFT
      • FL TAX ALERT - PUBLIC WORKS CONSTRUCTION CONTRACTS
    • March
      • FL TAX ALERT - 200% PENALTY STINGS BUSINESS OWNER
      • GAS STATION OWNERS AND DISTRIBUTORS: TIME TO GO GET YOUR REFUNDS
      • FL CAR DEALER: WHEN IS A SALE TAX EXEMPT?
      • FL TAX ALERT - POMPANO BEACH USED CAR DEALER ARRESTED
      • FL Tax Alert - R&D Corp Inc Tax Credit Deadling - March 20, 2013
      • FL NEXUS QUESTIONNAIRE - VOLUNTARY DISCLOSURE LIMITS LOOK BACK!!!
      • FL TAX LITIGATION ALERT - HUGE VICTORY for Online Travel Companies
      • FL LITIGATION ALERT - COWBOYS (FL DOR) vs INDIANS
    • February
      • CIRCLE K CASE - TRADEMARK PLANNING ALIVE AND WELL IN FLORIDA
      • FL DOR TARGETS HOME OWNERS AFTER FORECLOSURE
    • January
      • TAMPA CAR DEALER FACES 15+ YEARS FOR SALES TAX THEFT
      • FL TAX ALERT - USED CAR DEALERS TARGETED!!!!
      • 2013 FL SALES TAX RATES FOR HOTELS - BY COUNTY
      • FL LITIGATION ALERT - MST CONSTRUCTION - THE DOR TOLD ME TO DO IT THIS WAY
      • FL LITIGATION ALERT - HOTELS LIABLE FOR TAX ON EXEMPT GUESTS
      • FLORIDA 2013 DISCRETIONARY SALES SURTAX RATES
  • 2012
    • December
      • BROWARD COUNTY CAR DEALER FACES 15+ YEARS FOR SALES TAX THEFT
      • FL TAA ALERT- SALES TAX ON RENT - INVERSE PYRAMIDING?
      • FL TAX ALERT - LIQUOR STORE OWNERS TARGETED!!!!
      • FL TAX ALERT - WALTON COUNTY LOCAL SALES TAX RISES TO 1.5%
    • November
      • FL TAA ALERT - RENT FREE MONTHS vs SALES TAX?
      • FLORIDA HISTORICAL SALES TAX RATES
      • FL TAX ALERT - PREPAID CALLING CARDS RETROACTIVELY SUBJECT TO COMMUNICATION SERVICES TAX
      • FL TAX ALERT - MOVE PEOPLE? POTENTIAL FUEL TAX REFUND!!!
    • October
      • FL LITIGATION ALERT - RHINEHART EQUIPMENT - SOL, NEXUS, & A TIPSTER
      • DeFUNIAK SPRINGS HOTELIER FACES 15 YEARS FOR SALES TAX THEFT
      • FL TAX - VOLUNTARY DISCLOSURE CAN BE THE PERFECT SOLUTION
    • September
      • FL RESTAURATEUR FACING 30 YEARS FOR SALES TAX THEFT
      • FL ARREST ALERT - OCALA USED CAR DEALER ARRESTED FOR SALES TAX
      • FL LITIGATION ALERT - PENALTIES COMPROMISED AFTER FINAL ASSESSMENT
      • FL TAX ALERT - GRAND JURY PROPOSAL TO INVESTIGATE CPA's AS ­­­­­SALES TAX CHEATS
    • August
      • FL ARREST ALERT - TAMPA JEWELRY STORE MANAGER ARRESTED FOR SALES TAX THEFT
      • MIAMI AUTO REPAIR SHOP OWNER ARRESTED FOR SALES TAX
      • FL TAX ALERT - CONVENIENCE STORE OWNERS TARGETED!!!!
      • FT. MYERS BUSINESS OWNER ARRESTED FOR FAILING TO REMIT ONLY $8,000 IN SALES TAX COLLECTED
      • FL DOR'S GREATEST WEAPON - REVOCATION OF DEALER'S SALES TAX CERTIFICATE
    • July
      • CRIPPLING PENALTIES UNDER FLORIDA SALES AND USE TAX LAW
      • FL TAX LITIGATION ALERT - Online Travel Companies Win In Broward County
      • FLORIDA TAXPAYER BILL OF RIGHTS
      • FLORIDA NEXUS QUESTIONNAIRE - WHAT IS NEXUS FOR FLORIDA TAX?
    • June
      • FL TAX LITIGATION ALERT - Online Travel Companies Win in Orange County
      • Florida Sales Tax Exemption and Refund Opportunity for the Petroleum Industry
      • FL LEGISLATION ALERT - RENEWABLE FUELS & EQUIPMENT - SALES TAX EXEMPTION
      • FL TAX LITIGATION ALERT - NOPA - VERIZON VS FL DOR - STATE WINS AT TRIAL
      • FL CERTIFIED SALES TAX AUDIT - THE GOOD, THE BAD, & THE SOLUTION
    • May
      • FL TAX COMPLIANCE ALERT - NEW LAW REQUIRES FLORIDA DEALERS TO FILE ELECTRONICALLY
      • FL TAX LITIGATION ALERT - Online Travel Companies Successful in Leon County
      • WHAT SERVICES ARE SUBJECT TO SALES TAX IN FLORIDA?
    • April
      • FL TAX ALERT: USE TAX ON MANUFACTURERS / FABRICATORS INSTALLING TPP OUT OF STATE
      • FL Condo/Transient Rental Industry - Sales and Use Tax Issues and Savings Opportunities
      • GAS STATION INDUSTRY - SALES & USE TAX ISSUES AND OPPORTUNITIES - PART II
      • FL Legislation Alert - NEW LAW EASES SALES TAX LIABILITIES ASSUMED IN BUSINESS TRANSFERS
    • March
      • FL TAX LITIGATION ALERT - FL LEGISLATURE SUES ONLINE TRAVEL COMPANIES
      • FL TAX LEGISLATION ALERT - FELONY TO EVEN POSSESS SALES SUPRESSION SOFTWARE
      • FL SALES TAX - GAS STATION INDUSTRY - PART I
      • FLORIDA DEPT OF REV TARGETS LOW VOLTAGE INDUSTRY
      • FL DOR TO USE "COLLECTION ANALYTICS" TO LEVY FUNDS FASTER
      • FLORIDA SILENT AS OTHER STATES OFFER RULINGS ON GROUPON & SALES TAX
    • February
      • FLORIDA DOR NEXUS QUESTIONNAIRE - A TRAP FOR THE UNWARY!!!
      • FL TAX LITIGATION ALERT - VERIZON - FL DOR MISSES SOL WITH PROPOSED ASSESSMENT
      • FL Tax Alert - ALCOHOL & TOBACCO RETAILERS BEWARE!
      • FL TAX WARRANT ISSUED AGAINST THE FL SUPREME COURT
      • FL Tax Litigation Alert - FL 2nd DCA AB&T's Rules on Wholesale Sales Price Definition
      • FL TAX LITIGATION ALERT - GM POST WARRANTY REPAIRS USE TAX FREE
      • FL TAX LITIGATION UPDATE - ONLINE TRAVEL COMPANIES SETTLE WITH PALM BEACH COUNTY
    • January
      • FL BILL TO EASE SALES TAX LIABILITIES ASSUMED IN BUSINESS TRANSFERS
      • Escheat Update - Third Circuit Declares New Jersey's Abandoned Stored Value Statute Unconstitutional
      • FLORIDA TAX LITIGATION - CORESLAB STRUCTURES - FACTORY BUILT BUILDINGS & USE TAX REFUND
      • GROUPON / ONLINE VOUCHERS - BIG SALES TAX & ESCHEAT RISKS
  • 2011
    • December
      • FLORIDA COMMERCIAL PROPERTY OWNERS GET BLINDSIDED BY SALES TAX
      • FL 1st DCA - Ruehl Case Decided - Tenant Improvements NOT Subject to Sales Tax
      • FLORIDA TAX LITIGATION - ALERT - VODAFONE - IS A NON-UNITARY, OUT-OF-STATE PARTNER SUBJECT TO FLORIDA CORPORATE INCOME TAX? ---
      • FLORIDA TAX LITIGATION: DIRECTV vs FL DOR - FL Communication Services Tax - Satellite TV Taxed at Higher CST Rate Than Local Cab
      • FLORIDA TAX LITIGATION: USE TAX ON INSTALLATION OF PARKING METERS FOR MUNICIPALITY - Taxpayer Argues Parking Meters Are NOT Real
      • Florida Considers Bill to Tax Internet Transactions via "Affiliated Nexus"
      • FLORIDA TAX LITIGATION - ONLINE TRAVEL COMPANIES - Hotel Room Rental or Reservation Facilitators
      • FLORIDA CONSTRUCTION ON TAX EXEMPT PROJECTS - MINIMIZING/ELIMINATING SALES AND USE TAXES
    • November
      • TOP GUN - IS "DOG FIGHTING" SCHOOL FOR EDUCATION OR ENTERTAINMENT
      • IF YOU KNOW WHAT TO ASK FOR, THEN FL DOR WILL TELL ALL
      • New Legislation to Battle High Tech Sales Tax Fraud - Phantom Zapper Software
      • An Easy Fix to Enterprise Zone Application Denials
      • Florida DOR Assesses Tax on Used Repair Parts Supplied by the Customer
      • Welcome to our Florida Tax Law Blog
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