Florida Bar Tax Section
State Tax Division
Fall Meeting 2024
French Brown & Jeanette Moffa
SALT on the Ballot
Arizona Property tax
Arizona Property Tax Refund for Non-Enforcement of Public Nuisance Laws Measure
California Miscellaneous Polls
Managed Care Organization Tax Initiative (Proposition 35)
Denver Sales tax
Sales tax increase to fund Denver Health (Issue 2Q)
Denver Sales tax
Sales tax increase to fund affordable housing (Issue 2R)
Florida Property Tax
Annual Inflation Adjustment for Homestead Property Tax Exemption Value Amendment (Amendment 5)
Annual Adjustments to the Value of Certain Homestead Exemptions Proposing an amendment to the State Constitution to require an annual adjustment for inflation to the value of current or future homestead exemptions that apply solely to levies other than school district levies and for which every person who has legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another person legally or naturally dependent upon the owner is eligible. This amendment takes effect January 1, 2025.
Georgia Miscellaneous
Georgia Creation of Tax Court Amendment
Georgia Property tax
Georgia Local Option Homestead Property Tax Exemption Amendment
Georgia Property tax
Georgia Personal Property Tax Exemption Increase Measure (Referendum A)
Illinois Income tax
Property Tax Relief and Fairness Referendum Act (Ballot Measure 2)
Nevada Sales tax
Sales Tax Exemption for Diapers Measure (Question 5)
North Dakota Property tax
Prohibit Property Tax Initiative
Oregon Corporate minimum tax
Corporate Tax Revenue Rebate (Measure 118)
San Francisco Business tax
Changes to Business Taxes (Proposition M)
San Francisco Business tax
Additional Business Tax on Transportation Network Companies and Autonomous Vehicle Businesses (Proposition L)
South Dakota Sales tax
Prohibit Food and Grocery Taxes Initiative (Measure 28)
Washington Capital gains
Repeal Capital Gains Tax Initiative
Washington Carbon tax credit
Prohibit Carbon Tax Credit Trading Initiative (Initiative 2117)
Wyoming Property tax
Wyoming Property Tax on Residential Property and Owner-Occupied Primary Residences Amendment
States with Marijuana on Ballot: Arkansas, Florida, Nebraska, North Dakota, South Dakota
1099K Audits
Federal form 1099-K, Payment Card and Third-Party Network Transactions, is used by credit card companies and third-party payment processors (also referred to as “third-party settlement organizations” or “TPSOs”) to report the payment transactions they process for retailers or other third parties to the IRS. Per section 212.134, Florida Statutes, effective January 1, 2021, those credit card companies and TPSOs are also required to file the informational returns electronically, using the file specifications set forth in IRS Publication 1220, with the Florida Department of Revenue for any payees in the State of Florida.
New Statute for Late Protest Filings
213.21(11), Fla. Stat.
(a) The department may consider a request to settle or compromise any tax, interest, penalty, or other liability under this section after the time to challenge an assessment or a denial of a refund under s. 72.011 has expired if the taxpayer demonstrates that the failure to initiate a timely challenge was due to any of the following:
1. The death or life-threatening injury or illness of:
a. The taxpayer;
b. An immediate family member of the taxpayer; or
c. An individual with substantial responsibility for the management or control of the taxpayer.
2. An act of war or terrorism.
3. A natural disaster, fire, or other catastrophic loss.
(b) The department may not consider a request received more than 180 days after the time has expired for contesting it under s. 72.011.
(c) Any decision by the department regarding a taxpayer’s request to compromise or settle a liability under this subsection is not subject to review under chapter 120.
SEI Fuel Services, Inc. v. Florida Department of Revenue
See Attached 1st DCA Opinion, Subsequent Writ of Mandamus, and Final Order
Initial Brief DUE 11/2024
COP Cases
Apple, Inc. v. State of Florida Department of Revenue
See Attached Complaint
Microsoft Corp v. State of Florida Department of Revenue
See Attached Complaint
Background: Target & Billmatrix 1
See Attached Decisions
DOR Liaison Meeting
Discussion Topics
Installment Agreement
Appeals Procedures County Tax Collectors
Jeanette Moffa, Esq.
Phone: (954) 800-4138
Email: [email protected]
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.
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