Show Original

Archive for the ‘State Tax’ Category

Florida Property Tax Litigation: Procedural Traps for the Unwary

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 […]

11 Dean Mead Attorneys Honored as Legal Elite by Florida Trend Magazine

Dean Mead Attorney Robert Goldman
Dean Mead Attorney Mark Holcomb

Orlando, Fla. — Eleven Dean Mead attorneys have been recognized among Florida Trend’s Florida Legal Elite 2018. The list appears in the July edition of the publication. This year Cari L. Roth is inducted into The Legal Elite Hall of Fame joining fellow shareholders, Darryl M. Bloodworth, Lauren Y. Detzel, Peter M. Dunbar and Mark E. Holcomb […]

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

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 […]

Florida Department of Revenue Publishes Tax Refund Forms for Farms, Nursing Homes, and Assisted Living Facilities Impacted by Hurricane Irma

Published: May 29th, 2018

By: H. French Brown, IV

The 2018 Legislature created two sales tax refunds and a motor fuel tax refund for agricultural operations impacted by Hurricane Irma.[1]  Additionally, the Legislature created a sales tax exemption for equipment used to generate emergency electric energy at nursing homes and assisted living facilities. Recently, the Department of Revenue published the forms necessary to apply […]

Ad Valorem Taxpayers Who Settle at VAB Are Entitled to Interest

Dean Mead Attorney Robert Goldman
Published: May 21st, 2018

By: Robert S. Goldman

In 2011 the Florida Legislature enacted section 194.014, Florida Statutes, requiring taxpayers who petition the Value Adjustment Board for reductions in their ad valorem tax valuations to pay at least 75% of the related taxes (less any statutory early payment discount) as a condition to invoking the VAB process (petitioning taxpayers with classification or exemption […]

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

Dean Mead Attorney Mark Holcomb
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 […]

The Florida Commercial Rent Tax: Four Traps for the Unwary

Dean Mead Attorney Robert Goldman
Published: March 28th, 2017

By: Robert S. Goldman

As the only American state with a sales tax on commercial rentals, Florida has a history of presenting businesses with unwelcome surprises in the form of audit assessments. What follows below is a summary of the top four misunderstandings that create taxpayer exposure. Tax base is broader than just “rent.” The measure of tax is […]

New TAM May Curtail Ability of Community Development Districts to Issue Tax-Exempt Bonds

Published: August 9th, 2013

By: Charles H. Egerton

Please note:  This Tax Tip column will be published in the September–October 2013 issue of The Journal of Passthrough Entities, a publication of Wolters Kluwer Tax and Accounting. Introduction: On May 9, 2013, a Technical Advice Memorandum1 (the “TAM”) was issued with respect to a community development district (“CDD”) in Florida. Although the CDD and the developer that was […]