Jeanette Moffa, Esq.

(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com

Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax, with an emphasis on sales and use 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.

Jeanette primarily advises public and private business entities on Florida state and local tax issues. She has experience in a wide variety of industries, including: e-commerce; automotive, boating, and airline; convenience store; digital goods and software; restaurant and hospitality; shipping and freight forwarding; and manufacturing, among others. Jeanette is very active in the state and local tax community. She is a member of the American Bar Association Tax Section, the Florida Bar Association Tax Section, the Institute for Professionals in Taxation, among others. In addition, she is a contributing author to the Sales and Use Tax Deskbook, and author of the CCH Sales and Use Tax Treatise.

FICPA, Palm Beach Chapter – “Wayfair: A Fair Way to Handle Sales Tax?” – Speaker, West Palm Beach, FL – January 16, 2019

National Association of State Tax Bar Sections* – “Recent Developments in Federal and State Internal Agency Guidance” – Co-Panelist – San Francisco, CA, October 26, 2018

Institute of Professionals in Taxation* – “Drop Shipments: The Sales Tax Pitfalls of Getting from Here to There” – Co-Speaker, Indian Wells, CA, October 1, 2018

FICPA, South Dade Chapter – “Sales Tax Basics” – Speaker, Kendall, FL, July 18, 2018

FICPA, South Broward North Dade Chapter – “Sales Tax Basics” – Speaker, Fort Lauderdale, FL, July 9, 2018

Florida Bar Tax Section – “Sales Tax Update: Nexus” – Speaker, Amelia Island, FL, July 6, 2018

Florida Society of Accounting & Tax Professionals – “Sales Tax Basics” – Co-Speaker, Punta Gorda, FL, June 22, 2018

FICPA – “Sales Tax Basics for Restaurant” – Speaker, Online, June 21, 2018

FICPA – “Sales Tax Basics for Contractors” – Speaker, Online, May 29, 2018

American Bar Association & Institute of Professionals in Taxation* – “Understanding and Challenging Tax Regulations and Other Administrative Guidance” – Panelist, New Orleans, Louisiana – March 21, 2018

Florida Bar Real Property, Probate, and Trust Law Section, Construction Law Committee Meeting – “Sales Tax Basics for Construction Lawyers” – Speaker, Phone CLE, Fort Lauderdale, FL – December 11, 2017

Florida Bar Real Property, Probate, and Trust Law Section, Liability and Insurance Meeting – “Case Law Update” – Co-Speaker, Phone CLE, Fort Lauderdale, FL – November 20, 2017

FICPA Palm Beach Chapter Meeting – “The Wonderful World of Sales Tax” – Speaker, West Palm Beach, FL – November 7, 2017

National Association of State Bar Tax Sections* – “Sales Tax Update” – Co-Speaker with Judge Cade Cole, Washington D.C. – October 28, 2017

FICPA Panama City Chapter Meeting – “The Wonderful World of Sales Tax” – Speaker, Panama City, FL – July 19, 2017

Florida Bar Tax Section – “State and Local Tax Nexus Update” – Speaker, Amelia Island, FL – July 1, 2017

Florida Gold Coast Alumni Association, Miami Chapter – “The Wonderful World of Sales Tax” – Speaker, Miami, FL – June 23, 2017

Florida Gold Coast Alumni Association, Broward Chapter – “The Wonderful World of Sales Tax” – Speaker, Fort Lauderdale, FL – June 16, 2017

FICPA Broward Chapter Meeting – “The Wonderful World of Sales Tax” – Speaker, Fort Lauderdale, FL – June 13, 2017

American Bar Association* – “Credit for Sales/Use Tax Paid to Other States” – Panelist, Washington D.C., May 2017

FICPA South Dade Chapter Meeting – “The Wonderful World of Sales Tax” – Speaker, Kendall, FL – April 19th, 2017

Florida Bar Tax Section – Beyond Fighting an Assessment: Alternative Challenges to State and Local Tax Disputes – Phone CLE, Fort Lauderdale, FL – January 11, 2017

Florida Bar Tax Section – Blunt Wraps in Florida – Speaker, Amelia Island, FL – July 3rd, 2016

3/2018 — Agency Policy Challenges: A Different Way to Fight an Assessment — ABA Tax Times, ABA Section of Taxation

12/12/2018 — ABT Sales Tax Audits — FICPA Webinar

1/16/2019 — Wayfair: A Fair Way to Handle Sales Tax? — FICPA, Palm Beach Chapter — West Palm Beach, FL

6/14/2019 — Accounting for Unclaimed Property — FICPA MEGA Conference — Orlando, FL

7/4/2019 — Wayfair Waves: Economic Nexus in 2019 — Florida Bar Tax Section Organizational Meeting — Florida Bar Tax Section — Amelia Island, FL

9/3/2019 — Florida’s ABT Model Madness — Tax Notes Statement

9/24/2019 — Overlooked Exemptions — Sales Tax Symposium — Institute for Professionals in Taxation — Orlando, FL

11/19/2019 — Florida: The Only State to Impose Sales Tax on Commercial Rent — Tax Notes State

1/22/2020 — Southern States Update: Sales and Use Tax — Institute for Professionals in Taxation — Webinar

2/12/2020 — Sales Tax: 1 Tax + 45 State Interpretations = The Big Problem You Can’t Ignore — Florida Tax Institute — Tampa, FL

5/20/2020 — Reliance on Third-Party Records as Best Available Information in Sales Tax Audits — Institute for Professionals in Taxation — Webinar

6/3/2020 — Sales Tax Survival Guide for Reopening Businesses After COVID-19 — FICPA MEGA Conference — Orlando, FL

6/11/2020 — Property Tax Update — FICPA MEGA Conference — Orlando, FL

6/25/2020 — The Digital Era: Digital Services and Their Opaque SALT Consequences — American Bar Association Section of Taxation — May Tax Meeting — Virtual

9/7/2020 — Florida’s 0 Percent Sales Tax ZIP Codes: The E-Commerce Export Problem — Tax Notes State

3/14/2021 — Audit & Litigation Procedure in a COVID-19 World — American Bar Association and Institute for Professionals in Taxation — Virtual

5/10/2021 — A New Digital Frontier: The Maryland Digital Advertising Tax and Its Siblings — American Bar Association Section of Taxation — May Tax Meeting — Virtual

6/5/2021 — Florida Sales & Use Tax — FICPA MEGA Conference — Orlando, FL

Fall 2021 — Critical Sales Tax Economic Nexus Issues Every Practitioner Must Know — Journal of Multistate Taxation & Incentives — Co-authored with David Brennan, Esq.

11/3/2021 — Florida Sales Tax: An Introduction — FICPA South Broward North Dade Chapter — Webinar

3/15/2022 — Nexus: It’s Infectious! A Practical Guide to Coping With the Latest Wayfair Variants — American Bar Association Section of Taxation and Institute for Professionals in Taxation — Advanced Sales Tax Seminar — Washington, D.C.