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 sales tax decision. Holcomb provided remarks about the possible meaning of the attorney general’s filing, as well as related case law concerns and current tax guidance from the state.
The Bloomberg article’s reporter, Chris Marr, declares early on that Florida wants to void Global Hookah Distributors Inc.’s claim that it is due a refund of tobacco excise taxes. This prompted Holcomb to suggest to Marr that the attorney general’s court filing possibly is for a more specific instance instead of a broad policy by the state.
Holcomb also said, ‘‘I read Wayfair to pretty clearly indicate it can be applied prospectively only as far as use tax collection responsibility on a remote seller that doesn’t have physical presence.’’
In regard to a state tax policy from the Florida Department of Revenue, based on his own conversations with officials there, Holcomb indicated that they are waiting for guidance from the state Legislature before imposing any post-Wayfair requirements on remote sellers.
About Mark Holcomb:
Mark E. Holcomb has 33 years of experience practicing in state and local taxation. He represents clients before the Florida Department of Revenue and local taxing authorities, and in litigation at the trial and appellate levels. Mr. Holcomb advises clients on a broad range of state and local taxes, including corporate income and franchise tax, sales and use tax, documentary stamp tax, communication services tax, insurance premium tax, ad valorem tax and motor fuels tax, in tax controversy work and in planning opportunities. He may be reached at email@example.com.