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Archive for the ‘State Taxation’ Category

A Brave New World: The Taxation of Online and Mail Order Sales in a Post-Wayfair Florida

On June 21, 2018, the United States Supreme Court abrogated long-standing precedent prohibiting states from requiring the collection of use tax by out-of-state retailers not having a physical presence in that state. The 5-4 South Dakota v. Wayfair, Inc., et al. decision was not the normal liberal and conservative split of Justices, and it continues […]

FINDING YOUR ZONE – Florida’s Opportunity Zones Confirmed

The U.S. Treasury announced exciting news for eager investors this week in publishing the approved list of qualified sites for the new Opportunity Zones for all 50 states. Florida successfully had 427 Opportunity Zones approved from its list – creating unique areas in every Florida County upon which improvements may be developed using this new […]

Chambers USA 2018 Recognizes Six Dean Mead Attorneys for Legal Excellence

Orlando, Fla. – Dean Mead has been ranked among the top Florida law firms in Chambers USA 2018 America’s Leading Lawyers for Business, an annual publication by Chambers and Partners. The rankings include six of the firm’s attorneys in the categories of Tax and State and Local Taxation. The attorneys receiving the prestigious recognition include: […]

Florida Department of Revenue to Study Impacts of Federal Tax Reform – Seeking Taxpayer Input

Published: May 10th, 2018

By: H. French Brown, IV Robert S. Goldman Mark E. Holcomb

This is the fourth article in a series related to Florida’s implementation of the Federal Tax Cuts and Jobs Act (“TCJA”) for corporate income taxpayers. The previous articles include: Eyes on the Legislature: The Federal Tax Cuts and Jobs Act and the Risk for Florida Corporate Taxpayers written by Michael B. Dobson & Robert S. […]

Taxpayer Rights in Florida: New Opportunity for Meaningful Reform

Published: April 20th, 2018

By: Mark E. Holcomb

The 2018 Florida Legislature granted greater independence and authority to the Department of Revenue’s office of Taxpayer Rights Advocate. Oversight of the Taxpayer Rights Advocate will shift from the Department to the Governor’s office; the Taxpayer Rights Advocate will also be responsible for recommending administrative and legislative changes to the Governor and legislative leadership to […]

2018 Florida Legislature Enacts Numerous State and Local Tax Changes

The Florida Legislature concluded its 2018 Regular Session on Sunday, March 11, 2018.  Prior to the start of the session, the Legislature filed 3,189 bills for consideration.  At the conclusion of the extended 62 day session, only 200 bills were passed.[1]  While these bills are subject to approval or veto by Governor Scott, we summarize […]

Commercial Landlord and Property Manager Alert: Complying with Florida’s New Rent Tax Rate

Published: December 21st, 2017

By: Mark E. Holcomb Vicki L. Berman

The Florida Legislature reduced the state commercial rentals tax rate from 6% to 5.8% for rental periods beginning on or after January 1, 2018. This article guides commercial landlords and property managers in complying with that rate change.  While the reduced tax rate applies to commercial rental consideration, it does not apply to other charges […]

Florida Tangible Personal Property Tax Exemption

Published: October 26th, 2012

By: Christopher R. D’Amico

On Tuesday November 6, 2012, Floridians will be asked to vote on several amendments to the Florida Constitution.   No matter what your opinion is with respect to whether it is useful or efficient for the State of Florida to pass taxation and revenue legislation via constitutional amendments, proposed Amendment 10 is worth some consideration, particularly for small […]