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Phone  (850) 999-4100
Fax (850) 577-0095
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Robert S. Goldman

Of Counsel

Mr. Goldman offers clients over 30 years of experience practicing in state and local taxation. He represents clients in audits, protests, litigation, rulemaking, tax planning, and legislation. His experience includes all the major state and local taxes (sales taxes, property taxes, corporate income taxes, communications service taxes, gross receipts taxes, insurance premium taxes, documentary stamp taxes). Mr. Goldman’s range of experience spans diverse industries including retail, manufacturing, energy, leasing, hospitality, telecommunications, government contracting, health care, transportation, and the service sector.

In 1996, Mr. Goldman was appointed by Governor Lawton Chiles to the Florida Telecommunications Taxation Task Force, which was charged with developing recommendations for modernizing the State’s tax treatment of telecommunications. In the year 2000, he was one of the principal authors of Florida’s telecommunications tax reform legislation, the first of its kind nationally.

In 2010, Mr. Goldman co-authored Florida property tax legislation revising the burden of proof and other procedural aspects of ad valorem cases. He previously served on the Steering Committee of the National Tax Association Communications and Electronic Commerce Tax Project, which comprised a national study of the issues associated with the tax treatment of E-commerce.

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Professional and Civic Activities

  • American Bar Association
    • Tax Section
  • The Florida Bar Association
    • Tax Section
  • Institute for Professionals in Taxation
    • President (2017-2018)
    • First Vice President (2016-2017)
    • Board of Governors (1990-1993 and 2016- )
    • Instructor, Constitutional Issues, E-Commerce, Remedies, Annual IPT Sales and Use Tax Schools
    • Instructor, Constitutional Issues, Unitary Taxation, Remedies, Annual IPT Income Tax Schools
  • National Tax Association Communications and Electronic Commerce Tax Project Steering Committee

Charitable and Pro Bono Service

  • Legal Aid Foundation of the Tallahassee Bar Association
    • President (2007-2008)
    • Board of Directors (2001-2014)


  • Juris Doctor: Florida State University College of Law, Tallahassee, Florida, 1977
  • Bachelor of Science in Aerospace Engineering, Georgia Institute of Technology, Atlanta, Georgia, 1974

Bar Admissions

  • Florida Bar
  • United States Supreme Court

Prior Legal Experience

  • Madsen Goldman & Holcomb, LLP, Tallahassee, Florida, ­­­­­­­­­­­­­­ 1997-2016
  • Messer, Caparello, Madsen, Goldman & Metz, Tallahassee, Florida, 1977-1996

Recognition & Awards

  • Recognized as Tallahassee’s “Lawyer of the Year” in State and Local Tax by Best Lawyers in America, 2014
  • Named an Outstanding Tax Lawyer in The Best Lawyers in America, 2006-2018
  • Named among Florida’s Legal Elite in Tax in Florida Trend magazine, 2017
  • Recognized by Chambers USA- America’s Leading Business Lawyers in Tax: State & Local, 2017
  • Named an Outstanding Tax Attorney in Florida Super Lawyers magazine, 2006 - present
  • Honored with The Florida Bar President’s Pro Bono Award, 2010
  • Recognized as “Instructor of the Year”, IPT Sales Tax School, 2011
  • Recognized as “Instructor of the Year”, IPT Income Tax School 2014
  • Recognized with IPT Distinguished Service Awards, 1990, 1999, and 2008
  • Martindale Hubbell: Preeminent AV Rating

Speaking Engagements

  • Property Tax Update, Florida Institute of Certified Public Accountants, 2011, 2013, and 2014 - 2016
  • The Real Estate Bubble – Lessons Learned from the 2008 Crash, IPT Annual Conference Traverse City, MI, 2016
  • Let’s Mix it Up: Understanding Mixed & Bundled Transactions and the Application of the True Object Test, ABA-IPT Advanced Sales Tax Seminar, New Orleans, LA, March 2016
  • Here, There, or Everywhere? The Challenge of Tangible Personal Property with a Changing Situs, Independent SALT Alliance, St. Petersburg, FL, January 2016
  • Ask the Experts – Southeast, IPT Annual Conference, San Diego, CA, June 2015
  • Litigation Update, Florida United Tax Managers Association Orlando, FL, 2005, 2011, 2012, and 2014
  • Crossover – 3 SALT Taxes, IPT Annual Conference, Indian Wells, CA, June 2012
  • Taxpayer Bill of Wrongs: How Can We Find Justice? Paul J. Hartman State & Local Tax Forum, Nashville TN, 2011
  • Selected Florida Sales Tax Developments, IPT Annual Conference, San Diego, CA, 2011
  • Selected Florida Sales Tax Developments, IPT Annual Conference, San Antonio, TX, 2011
  • Presumption of Correctness Legislation; Review of IAAO Critique, Florida United Tax Managers Association, Orlando, FL, May 2010
  • A Complete Look at the Interstate Commerce Clause and Ad Valorem Taxation, IPT Property Tax Symposium, Tampa, FL, November 2009
  • Property Tax Controversy, Deloitte/FICPA State Tax Conference, 2008
  • Constitutional and Other Legal Issues, Florida United Tax Managers Association, 2006
  • Internet Tax Nondiscrimination Act – Selected Interpretive Issues, National Multistate Tax Symposium Orlando, FL, 2005
  • Federal And State Tax Procedure: What's New, What's Happening, and What's About to Happen, Florida Bar Tax Section, Tampa, FL, October 2004
  • Ethics and Audit Management, IPT Sales and Use Tax Symposium, Monterey, CA, September 2002
  • Dissecting the Reportable Basis of Tangible Personal Property, IPT Annual Conference, Boca Raton, FL, June 2002
  • Legislative/Judicial Update-East of the Mississippi River, IPT Property Tax Symposium, San Diego, CA, November 2001
  • Debating the Prospect of E-Commerce Taxation, Symposium, Harvard Journal of Law and Technology, Cambridge, MA, 2000
  • Internet and Electronic Commerce, ABA-IPT Advanced Sales and Use Tax Seminar, New Orleans, LA, March 1999


  • After a Long Montana Winter, a Chill Remains: Pacificorp v. Department of Revenue, IPT Sales Tax Report, 2011
  • Market Sourcing for Intangibles and Services: Recent Developments at the Multistate Tax Commission and in the State of California, IPT Income Tax Report, 2010
  • A Question of Balance: Ending Florida’s Long Struggle with the Property Tax Remedy, IPT Property Tax Report, July 2009
  • Another Clever Idea from Florida: Swapping Property Taxes for ... What?, IPT, June 2008
  • The Florida Property Appraiser’s Perpetual Presumption of Correctness, IPT Property Tax Report, April 2002
  • A Tax on Services Does Not Belong in the Constitution, Special Report, Florida TaxWatch, February 2002
  • “Refund” is a Four Letter Word in Florida, IPT Sales Tax Report, February 2002
  • Repeating the Sins of the Past: Florida Again Considers Taxation of Services, IPT Sales Tax Report, February 2002
  • Florida Court Upholds Property Tax Treatment of Software as Intangible Personal Property, IPT Property Tax Report, 2000
  • Tokai Financial and the Florida Tax Appraisal Treatment of Transaction Costs, IPT Property Tax Report, 2000
  • The Property Tax Burden of Proof: A Call for Change, Ideas in Action, Florida TaxWatch, April 1996