NEWS & INSIGHTS
Florida Bar Tax Section State Tax Division: 2025 May Meeting Report
Building SALT Education and Outreach Through CLEs, Publications, and Liaison Meetings
The Florida Bar Tax Section’s State Tax Division, led by Directors French Brown and Jeanette Moffa, has taken a major step forward in education and inter-agency engagement for the 2024–2025 year. With a strong focus on continuing legal education (CLE), cross-sectional collaboration, and practitioner resources, the Division is carving out a more prominent role for state and local tax (SALT) within the broader Florida Bar community.
CLE Spotlight: SALT Topics Across the Bar
The State Tax Division has expanded its educational efforts through CLEs that target not just tax lawyers but also real estate, property, administrative, and business law practitioners.
January 2025
State and Local Tax Procedure
Instructor: H. French Brown IV
This introductory CLE focused on Florida’s tax enforcement process, from audit through protest, and included insights on informal and formal resolution strategies.
February 2025
Florida State Tax Procedure & Dispute Resolution
This program delved deeper into controversies with the Florida Department of Revenue (DOR), exploring jurisdictional questions, administrative hearings, and litigation trends.
Upcoming CLE: May 14, 2025
In Partnership with the Broward County Property Appraiser’s Office
An upcoming joint presentation with the Property Appraiser’s General Counsel will address evolving issues in property tax enforcement, lien priority, and audit triggers. This CLE is expected to attract interest from both property tax specialists and general counsel for businesses with real estate holdings.
Special thanks to Andrea Aguilar (Education Division) and Whitney Bledsoe (Section Coordinator) for coordinating this multi-section CLE rollout.
Publications: Timely SALT Articles in the Florida Bar Journal
The State Tax Division has contributed and coordinated articles that address overlooked or misunderstood aspects of Florida’s tax system.
Published (Nov./Dec. 2024)
“Taxed by Design? Florida’s Tax on Interior Design Contracts and What to Do About It”
By: Steven M. Hogan, H. French Brown IV, and Brenna N. Hatcher
This piece analyzed how Florida imposes sales tax on design services under Fla. Stat. § 212.05 and how practitioners can protect their clients through contract drafting.
Upcoming (July/Aug. 2025)
“Public Records and Taxpayer Confidentiality”
By: James F. McAuley and Jeanette Moffa
This forthcoming article explores the tension between Florida’s broad public records laws and the confidentiality requirements surrounding tax records—especially in light of third-party record requests, DOR subpoenas, and local government transparency obligations.
Liaison Meeting: Summer or Fall 2025
While scheduling with the Florida Department of Revenue has been delayed due to agency conflicts, the annual Liaison Meeting is still on track to take place in late summer or early fall. This meeting provides a forum for practitioners to raise systemic concerns directly with DOR leadership. Common discussion points include:
- Audit methodologies
- Penalty relief consistency
- Responsiveness to protests
- Transparency in Technical Assistance Advisements (TAAs)
The State Tax Division encourages members of the Tax Section to submit topics or concerns in advance to ensure robust and representative dialogue.
Legislative Watch: House Bill 7033 and Senate Bill 7034
Two companion bills—HB 7033 and SB 7034—are currently under consideration in the Florida Legislature. While the Tax Section does not take formal positions on legislation, the State Tax Division continues to track developments that could impact SALT administration, enforcement, and appeal rights.
Details of these bills were included as attachments to the Division’s most recent report and are expected to be reviewed further following the Liaison Meeting.
Final Thoughts: A Growing Role for SALT in Florida Legal Practice
With Florida’s tax enforcement efforts ramping up and more businesses facing multistate compliance challenges, the need for dedicated state and local tax education has never been greater. The State Tax Division’s expanded programming, publications, and agency coordination efforts show that SALT is not a niche—it’s a growing, vital area of practice.
Whether you’re a tax litigator, property tax advisor, or general business counsel, now is the time to engage with the Tax Section’s SALT resources.
Moffa Tax Law | Florida State and Local Tax Attorneys
© 2025 Jeanette Moffa. All Rights Reserved.
It’s a subgroup within the Florida Bar Tax Section focused on state and local tax (SALT) issues. It promotes education, CLE programming, publications, and DOR engagement.
The current directors are French Brown and Jeanette Moffa, both experienced SALT practitioners in Florida.
Recent CLEs include “State and Local Tax Procedure” (January 2025), “Florida State Tax Procedure & Dispute Resolution” (February 2025), and an upcoming joint event with the Broward County Property Appraiser.
To broaden understanding of Florida SALT topics across legal practice areas—especially for attorneys in administrative, real estate, business, and property law.
A recent article covered sales tax on interior design. A July/August 2025 piece will address public records and taxpayer confidentiality in tax practice.
It’s a direct forum between practitioners and the Department of Revenue to raise systemic issues. The next meeting is expected in late summer or early fall 2025.
By attending Tax Section CLEs, contributing to Bar Journal articles, or submitting discussion topics for the annual DOR Liaison Meeting.
House Bill 7033 and Senate Bill 7034 are both under review. While the Division doesn’t take official positions, it monitors for impacts on SALT administration.
No. The programs are specifically designed to benefit property, business, administrative, and transactional attorneys as well.
Through the Florida Bar’s Tax Section CLE portal or Florida Bar Journal archives. The Tax Section also circulates updates via its newsletter.
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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. 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.