SALT on the Shore Draws Record Attendance in Miami

The Tax Law Section SALT on the Shore program brought together practitioners from across Florida for a full day of state and local tax education. The event was held in Miami and achieved the highest attendance for a Tax Law Section CLE program since the COVID era. This level of participation reflects sustained demand for practical and timely Florida tax guidance. 

Attendees included attorneys, CPAs, and tax professionals focused on Florida and multistate issues. The program emphasized applied learning and current developments affecting taxpayers and advisors. Sessions were designed to address both technical rules and practical compliance challenges. 

For those unable to attend, a CLE recording is expected to be available for purchase. Members seeking availability updates are encouraged to contact the Tax Law Section. 

Florida Property Tax Procedure and Current Developments

The program opened with an in depth review of Florida’s property tax system. The presentation focused on constitutional structure and administrative roles in ad valorem taxation. 

Key functions of property appraisers, tax collectors, value adjustment boards, and circuit courts were discussed in detail. The session emphasized how each entity contributes to assessment, review, and enforcement. 

Attendees examined valuation standards, exemptions, classifications, and statutory deadlines. The discussion highlighted strict timing rules governing assessment challenges. In many cases, taxpayers must file within sixty days of certification or certain value adjustment board decisions. 

The burden of proof in property tax litigation was also addressed. The session explained evidentiary standards applied in circuit court proceedings. 

Current legislative proposals were reviewed, including changes related to homestead exemptions, portability, and assessment limitations. Broader policy debates on property tax relief in Florida were also explored.

Florida Sales and Use Tax in a Changing Economy

The sales and use tax session focused on Florida’s core tax framework and modern enforcement challenges. Attendees reviewed taxable transactions, use tax obligations, and marketplace facilitator rules. 

The presentation addressed admissions taxation and tangible personal property classifications. It also covered treatment of bundled transactions and service related charges. 

Practical examples included delivery fees, gratuities, and marketplace sales structures. The session emphasized use tax exposure when property is brought into Florida from other jurisdictions. 

Remote seller nexus standards were also discussed, including Florida’s economic nexus threshold. The presentation highlighted continued expansion of digital commerce and evolving enforcement approaches. 

Emerging issues included artificial intelligence, streaming services, and digital goods. The discussion noted that many statutory frameworks predate modern digital transactions, creating interpretive challenges for practitioners. 

Residency and State Income Tax Exposure

The residency session focused on multistate tax risk as mobility increases among taxpayers. The presentation examined legal standards used to determine domicile and statutory residency. 

Attendees reviewed audit factors such as physical presence, property ownership, and family ties. Financial records and lifestyle indicators were also discussed as evidence in residency disputes. 

The session provided guidance on managing residency audits and reducing exposure to double taxation. Voluntary disclosure opportunities were also reviewed. 

Practitioners were encouraged to carefully document taxpayer intent and objective connections to a jurisdiction. The discussion emphasized that residency disputes are highly fact specific and evidence driven.

Florida Corporate Income Tax Fundamentals

The corporate income tax session covered nexus, apportionment, and compliance obligations. The presentation focused on businesses operating across multiple states. 

Attendees reviewed sourcing methodologies and differences between cost of performance and market based sourcing. These differences can materially impact overall tax liability. 

The session highlighted challenges faced by digital and remote businesses. As operations become less geographically defined, apportionment complexity increases. 

Planning considerations included entity structure, filing obligations, and audit exposure. The presentation emphasized proactive compliance monitoring as states continue to refine sourcing rules.

Florida Documentary Stamp Tax Applications

The documentary stamp tax session addressed one of Florida’s most distinctive tax regimes. The presentation focused on deeds, notes, mortgages, and financing instruments. 

Attendees reviewed common real estate transactions and refinancing scenarios that trigger tax liability. The discussion emphasized that documentary stamp tax can apply even without a traditional property transfer. 

Debt restructuring transactions were also analyzed. The session explained how certain financing arrangements may create unexpected tax exposure. 

The presentation reinforced the importance of early transaction review. Identifying documentary stamp tax issues during planning helps prevent compliance errors and unanticipated costs.

Florida Tax Ethics and Professional Responsibility

The final session addressed ethical obligations in tax practice. The presentation covered both advisory and controversy contexts. 

Key topics included confidentiality, conflicts of interest, and privilege considerations. Duties of candor and disclosure were also discussed. 

Attendees reviewed hypotheticals involving uncertain tax positions. The discussion emphasized balancing zealous advocacy with professional responsibility. 

The session reinforced that technical tax knowledge must be paired with ethical judgment. Practitioners were reminded that compliance with professional standards is essential in all tax matters. 

Looking Ahead for Florida SALT Practitioners 

SALT on the Shore delivered a full day of substantive Florida tax education and practical insights. Attendance levels demonstrated continued demand for high quality CLE programming in state and local tax. 

The program reinforced key themes across property tax, sales tax, income tax, and ethics. It also highlighted the rapid evolution of tax issues driven by technology and mobility. 

For practitioners, the sessions provided both technical updates and practical guidance. These insights will continue to inform advisory and litigation strategies across Florida.