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Archive for the ‘State Taxation’ Category

French Brown Comments on Florida Amendment 2 Issue

Dean Mead Attorney French Brown
Published: September 28th, 2018

By: H. French Brown, IV

Dean Mead SALT attorney, French Brown, was quoted in the recent article “Amendment 2 gets $4 million boost from Florida Realtors,” which in appeared in Florida Politics. Brown stated, “If property tax values are allowed to increase unchecked in the future — if Amendment 2 fails — then it can certainly hit all Floridians in […]

The Florida DOR’s Thirteen TCJA Topics – A Closer Look

Dean Mead Attorney French Brown
Dean Mead Attorney Robert Goldman
Dean Mead Attorney Mark Holcomb
Published: September 7th, 2018

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

Many states, like Florida, adopt or “piggyback” the Internal Revenue Code as the starting point for calculating their state corporate income tax, subject to certain modifications. The Florida Legislature’s adoption of the Internal Revenue Code in effect on January 1, 2018, which includes the Tax Cuts and Jobs Act, has potentially broad ramifications for Florida […]

Florida Department of Revenue Conducts First Public Meeting Regarding TCJA Changes

Dean Mead Attorney French Brown
Dean Mead Attorney Robert Goldman
Dean Mead Attorney Mark Holcomb
Published: August 23rd, 2018

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

The December 22, 2017, effective date of the federal Tax Cuts and Jobs Act (TCJA) afforded the Florida Legislature little time during its 2018 Regular Session to evaluate the potential impact of the TCJA’s many domestic and foreign provisions on Florida’s corporate income tax. As a result, the Legislature directed the Department of Revenue to […]

Mark Holcomb Comments on Wayfair Sales Tax Case for Bloomberg Article

Dean Mead Attorney Mark Holcomb
Published: August 17th, 2018

By: Mark E. Holcomb

Mark Holcomb, an attorney in Dean Mead’s Tallahassee office, provided commentary for the article “Florida Tax Case Raises Specter of Retroactive ‘Wayfair’ Use.” The article, which appeared in the August 14, 2018 edition of Bloomberg Tax, focuses on the court filing by the Florida Attorney General’s Office regarding retroactive enforcement of the Supreme Court’s Wayfair […]

Florida DOR Seeks Input for TCJA Impact Analysis

Dean Mead Attorney French Brown
Dean Mead Attorney Robert Goldman
Dean Mead Attorney Mark Holcomb
Published: August 9th, 2018

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

The Florida Department of Revenue is currently examining the impact of the 2017 federal Tax Cuts and Jobs Act on Florida’s corporate income tax system. As part of that process, the Department is soliciting input from taxpayers regarding the effects of the TCJA. The Department’s evaluation will likely identify options for changing the Florida Corporate […]

Florida Property Tax Litigation: Procedural Traps for the Unwary

Dean Mead Attorney French Brown
Dean Mead Attorney Robert Goldman
Dean Mead Attorney Mark Holcomb
Published: August 3rd, 2018

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

A recent appellate court decision illustrates a common procedural trap befalling taxpayers in the minefield of Florida property tax litigation. Among the jurisdictional requirements to judicially challenge a property tax assessment is the taxpayer’s continuing obligation to either timely challenge or pay the amount of taxes assessed for subsequent years during which the first suit […]

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

Dean Mead Attorney French Brown
Dean Mead Attorney Robert Goldman
Dean Mead Attorney Mark Holcomb

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

Dean Mead Attorney French Brown

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 […]