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Articles About State and Local Taxation

Two Dean Mead Attorneys and Three Governmental Relations Professionals featured in Florida Politics’ Influence Magazine

In the Fall 2021 edition of Florida Politics’ Influence Magazine, two Dean Mead Attorneys and three Governmental Relations Professionals were highlighted. In Briefings from the Rotunda on page 22, Jennifer Ungru is announced to be in charge of Dean Mead’s governmental relations and lobbying practice. Additionally, it covers that Dean Mead is expanding its practice […]

Florida Proposed Corporate Income Tax “Piggyback” Legislation Reflects Complexities of State Conformity

Published: April 19th, 2021

By: Mark E. Holcomb H. French Brown, IV

In developing its annual corporate income tax “piggyback” bill, the Florida Legislature is considering the impact of conforming to 2020 federal tax changes adopted by Congress through the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020[1] and Consolidated Appropriations Act.[2] Competing bills currently under consideration by the Senate (SB 7082, Amendment 763370) and […]

Florida Legislature Passes Significant Sales Tax Legislation

Published: April 12th, 2021

By: Mark E. Holcomb H. French Brown, IV

The Florida Legislature passed the most significant Florida tax legislation in recent memory on April 8, 2021. The bill will substantially benefit Florida businesses and taxpayers. As we previously reported, Senate Bill 50 will modernize Florida’s sales and use tax system to impose tax collection obligations on remote sellers and marketplace providers. In addition, anticipated […]

Florida Legislature: Remote Sales and Marketplace Legislation

Published: March 11th, 2021

By: H. French Brown, IV

On March 10th, the President of the Florida Senate and Speaker of the House outlined a plan to pass Senate Bill 50 and its companion, House Bill 15. Today, the Ways & Means Committee approved House Bill 15, including an amendment to eliminate a substantial reemployment tax increase that was set to go into place this year. […]

Proposed Legislation Would Require Remote Sellers and Marketplace Providers to Collect Florida Sales Tax: Third Time’s the Charm?

Published: January 8th, 2021

By: Mark E. Holcomb H. French Brown, IV

Florida is one of only two states that have yet to implement the U.S. Supreme Court’s 2018 decision authorizing states to require remote sellers to collect sales tax from in-state customers.[1]  The Florida Legislature considered (but failed to pass) such legislation during its 2019 and 2020 sessions.  These bills (Senate Bill 50 and House Bill […]

Florida Economists Add More Than $2 Billion in Estimated General Revenue Over Two Years

Published: December 22nd, 2020

By: H. French Brown, IV

Yesterday, December 21, the Florida Revenue Estimating Conference finalized an updated General Revenue Forecast. This latest forecast added $1.4 billion in anticipated general revenue to the forecast for the current state fiscal year (July 1, 2020 – June 30, 2021) and another $626 million to the forecast for the next state fiscal year (July 1, […]

Florida Voters Approve Two Property Tax-Related Constitutional Amendments

Published: November 4th, 2020

By: Mark E. Holcomb

Florida voters approved two amendments to the Florida Constitution that appeared on the November 3, 2020 general election ballot. These amendments expand existing homestead property tax relief for surviving spouses of veterans with permanent combat-related disabilities and for portability of the general homestead exemption benefit.  A third amendment, not directly tax-related but with implications for […]

Update: COVID-19 Impacts on Florida’s Budget

Published: October 28th, 2020

By: H. French Brown, IV

Yesterday, the Florida Office of Economics and Demographics Research released the September Revenue Report providing details regarding receipts and distributions to the State’s general revenue fund during the month of September. This report generally reflects August retail sales tax activity. Florida’s general revenue fund is the main source of discretionary funding for the State. In […]

COVID-19 Impacts on Florida’s General Revenue Fund & Economic Forecast

Published: August 14th, 2020

By: H. French Brown, IV

Today, the Florida Revenue Estimating Conference met to estimate and forecast the State’s future general revenue collections for the first time since the start of the COVID-19 pandemic.  The Executive Summary of the Conference is available by clicking here. Florida’s general revenue fund is the main source of discretionary funding for the State.  At the […]

COVID-19 Impacts on Florida May Tax Revenues

Published: June 26th, 2020

By: H. French Brown, IV

Florida’s general revenue fund is the main source of discretionary funding for the State. This January, the State’s economists estimated that the State would receive $36.2B in general revenue during the State’s fiscal year: July 1, 2019 – June 30, 2020. Of that amount, approximately $12.5B (34.5%) was expected to be received in March through […]

Initial Details Released on COVID-19 Impacts to Florida Tax Revenues

Published: May 27th, 2020

By: H. French Brown, IV

Florida’s general revenue fund is the main source of discretionary funding for the State.  This January, the State’s economists estimated that the State would receive $36.2B in general revenue during the State’s fiscal year July 1, 2019 – June 30, 2020. Of that amount, approximately $12.5B (34.5%) was expected to be received in March through […]

The Florida Department of Revenue Seeks Legislation to Use Businesses’ Credit Card Data Against Them

Published: February 12th, 2020

By: H. French Brown, IV Angela Bonds

The Florida Department of Revenue is actively pursuing legislation to mandate payment settlement companies, such as banks and credit card companies, to annually report credit card and third-party sales transactions for all Florida businesses. The Department will then use this data to analyze any business’s tax collection, and to audit or levy assessments if the […]

Dean Mead Attorneys Featured on Small Biz Florida Podcast

Published: February 7th, 2020

By: Michael D. Minton H. French Brown, IV

Tune in to the most recent segment of Small Biz Florida which features shareholders Michael Minton and French Brown on Episode 3. The attorneys paired up to discuss why a small business needs to engage and build a relationship with a qualified business attorney, the importance of understanding and dealing with tax issues upfront instead […]

Florida’s Rent Tax Rate Reduced (Again) for 2020

Published: December 5th, 2019

By: Vicki L. Berman Mark E. Holcomb

Commercial Landlord and Property Manager Alert:    Florida’s Rent Tax Rate Reduced (Again) for 2020 The Florida Legislature has, again, reduced the state commercial rentals tax rate for periods beginning on or after January 1, 2020.  Local option (county) surtax rates, however, remain unchanged.  While the reduced state tax rate applies to commercial rental consideration, […]