Fort Lauderdale Sales Tax Audit Defense Lawyer
Fort Lauderdale Sales Tax Audit Defense Lawyer protecting businesses during audits and disputes. Trusted, experienced legal guidance when you need it most.
Florida Department of Revenue Sales Tax Audit Help for Broward County Businesses
If your Fort Lauderdale or Broward County business has been contacted by the Florida Department of Revenue (FDOR), you’re not alone. As a major commercial hub in South Florida, Fort Lauderdale is a frequent target for sales and use tax audits. From restaurants and convenience stores to vacation rentals and auto dealerships, businesses throughout Broward County are under increasing scrutiny.
At Moffa Tax Law, we offer aggressive, experienced legal defense for Florida businesses facing audits, assessments, or criminal sales tax investigations. Our state and local tax attorneys have represented businesses of all sizes in every stage of dispute with the FDOR—from audit notices to litigation. We serve clients across Broward, including Fort Lauderdale, Hollywood, Pompano Beach, Davie, Coral Springs, Weston, and Plantation. We know the regional FDOR staff, the recurring audit trends in Broward’s industries, and the nuances of local surtax rules that trip up even well-advised businesses.
Unlike firms that dabble in state tax work, we focus entirely on Florida state and local tax law. That means our clients benefit from deep experience in audit methodology, Florida-specific appeal processes, and pre-litigation defense tactics. Whether your business is in downtown Fort Lauderdale, west of I-95, or along the beach, we can help you respond strategically to state tax enforcement.
Why the Florida Department of Revenue Audits Fort Lauderdale Businesses
The FDOR targets Broward County businesses for audits based on:
- Cash-heavy industries (restaurants, salons, convenience stores)
- Underreported credit card income (1099-K mismatches)
- Use of exemption or resale certificates
- Short-term vacation rentals (Airbnb/VRBO)
- E-commerce sellers exceeding economic nexus thresholds
- Mismatches between DR-15 returns and federal income tax filings
Audit focus is particularly high in areas like Las Olas, downtown Fort Lauderdale, the Galt Ocean Mile, and tourist-heavy beach zones due to high sales volume and mixed-use zoning.
Many audits are also triggered when a business closes a location, changes ownership, files for a large refund, or switches from in-house to third-party bookkeeping. The FDOR’s audit targeting system combines statistical triggers with human referrals and zip code-based surveillance. If your business fits a known audit profile or operates in a monitored sector, you may be targeted even if you’ve never had prior issues.
Common Sales Tax Audit Triggers in Fort Lauderdale
Audit Trigger | Explanation |
IRS Returns | FDOR compares sales tax filings to IRS gross receipts |
1099-K Discrepancies | Credit card income exceeds reported sales |
Underreported Cash | Seen in convenience stores, bars, food trucks |
Improper Exemptions | Missing resale or nonprofit certificates |
Economic Nexus | Out-of-state sellers over $100K in Florida sales |
Vacation Rentals | Unregistered or underreporting Airbnb hosts |
What to Expect During a Florida Sales Tax Audit
Sales tax audits often begin with a Notice of Intent to Audit (Form DR-840). Auditors typically request:
- DR-15 returns (3+ years)
- Federal income tax returns
- POS system and bank deposit records
- Invoices, contracts, and general ledgers
- Copies of exemption certificates
The FDOR may sample a short time period and extrapolate it across years, inflating liabilities. If no timely protest is filed, the Department will issue a Notice of Proposed Assessment with penalties and interest.
Auditors may conduct on-site visits, request employee interviews, or even obtain data from your suppliers or credit card processors. Even minor recordkeeping issues—like a single missing resale certificate—can lead to six-figure assessments when extrapolated across years.
It’s also important to remember that Florida audits can be retroactive and cumulative. If you’ve never been audited before, your business may face assessments covering multiple years. Errors or oversights from five years ago can lead to liabilities today.
Why Hire a Fort Lauderdale Sales Tax Attorney?
Florida has a separate tax system from the IRS, including its own courts and procedures. Most CPAs and general lawyers aren’t trained in state tax defense. Our team focuses exclusively on Florida sales tax law and handles:
Pre-audit consultation and defense strategy
Representation during field audits and conferences
Filing protests (Form DR-1216) and appeals
Refund claims and penalty abatement
Litigation at DOAH or in circuit court
Whether you run a retail shop on Las Olas, a boat tour near Port Everglades, or a short-term rental in Wilton Manors, we can defend your business.
We not only understand Florida’s sales tax laws—we know how the FDOR applies them in practice. We’re familiar with how auditors in the Broward Regional Service Center operate and how cases are handled in the Miami and Tallahassee appellate offices. We use that experience to tailor audit strategies and protest filings for maximum effectiveness.
Fort Lauderdale Industries Targeted by the FDOR
Restaurants and Bars
Audit focus on cash reporting, food vs. alcohol ratios, and 1099-K data. Areas like Las Olas Blvd, Federal Highway, and Sunrise Boulevard are common audit zones.
Retail and Boutiques
Often audited for uncollected surtax, missing exemptions, or misclassifying taxable services. Focus on businesses in Sawgrass Mills and downtown Fort Lauderdale.
Boat Charters and Tours
Tax status depends on head boat vs. private charter rules. Fort Lauderdale’s marine industry is regularly audited.
Auto Dealerships and Repair Shops
High audit volume in Lauderdale Lakes, Margate, and Pompano Beach. Common findings: missing certificates, untaxed fees, and parts misclassification.
Short-Term Rentals
Airbnb and VRBO hosts in beach zones, Victoria Park, and Oakland Park are often audited for failing to collect both state and local surtaxes.
Convenience Stores
Frequent audits due to mixed taxable/exempt goods, lottery ticket sales, and cash-intensive operations in neighborhoods like Plantation and North Lauderdale.
Criminal Sales Tax Investigations in Broward County
Unremitted sales tax may be prosecuted as theft of state funds, a felony offense. You’re at risk if:
- The FDOR refers your case to its Criminal Investigations Unit
- You have unremitted tax for multiple periods
- You received a subpoena or investigative letter
- You were issued a Final Notice Before Referral for Prosecution
Penalties include:
- Felony charges (up to First Degree)
- Restitution, interest, and civil penalties
- Business license suspension or revocation
Never speak to FDOR investigators without a lawyer. Our attorneys provide criminal tax defense throughout Broward County.
Where Is the Florida Department of Revenue in Broward County?
Broward Regional Service Center
3111 Stirling Road, Suite 200, Hollywood, FL 33312
Serves businesses across Fort Lauderdale, Davie, Plantation, and beyond
FDOR field auditors frequently visit businesses located in Dania Beach, Wilton Manors, Coral Springs, and Fort Lauderdale Beach.
Florida Sales Tax Audit Timeline
Stage | What Happens |
DR-840 Notice | Audit opens, records requested |
Field Audit | Auditors examine returns and accounting |
DR-1215 Assessment | Initial audit findings issued with penalties |
Notice of Proposed Assessment | Final notice showing tax due with interest |
Protest / Appeal | DR-1216 must be filed within 60 days |
Notice of Decision | FDOR issues findings on your protest |
Petition for Reconsideration | Optional: request second review |
DOAH / Circuit Court | Case proceeds to litigation if unresolved |
Why Choose Moffa Tax Law for Fort Lauderdale Tax Audits?
- Decades of experience fighting FDOR audits
- Entire firm focused on Florida state and local tax
- Offices throughout Florida, including South Florida
- Former DOR attorneys on staff
- Proven record in audit defense and litigation
We defend Fort Lauderdale businesses with the precision and strategy needed to win. From simple documentation errors to complex audit sampling disputes, we help reduce assessments, negotiate resolutions, and protect our clients from further liability.
If your Fort Lauderdale business receives a DR-840 Notice of Intent to Audit from the FDOR, contact a Florida sales tax attorney immediately before responding. Early mistakes can increase your liability.
Yes. The Florida Department of Revenue frequently audits Broward County businesses due to high sales volume, tourism, and common sales tax misclassifications.
Restaurants in areas like Las Olas, Sunrise Blvd, and the beach are audited for underreported 1099-K income, food vs. alcohol ratios, and uncollected discretionary surtax.
They use analytics to compare DR-15 returns with IRS filings, 1099-K reports, and POS system data. Inconsistent reporting or missing surtax collection often triggers audits.
Yes. Short-term rentals in Fort Lauderdale and all of Broward County must collect both Florida state sales tax and the Broward County tourist development surtax.
Failure to collect the 1% discretionary surtax can lead to back taxes, interest, and penalties—even if it was an honest mistake. The FDOR may also assess future liabilities based on estimated sales.
Yes. Collecting sales tax but failing to remit it can be charged as theft of state funds—a felony in Florida. The FDOR may refer your case to its Criminal Investigations Unit.
High audit activity occurs in Las Olas, Victoria Park, downtown, Sunrise Blvd, and Galt Ocean Mile due to high tourist traffic and cash-heavy businesses.
It’s the FDOR’s initial assessment showing proposed tax due with penalties. You can protest it within 60 days using Form DR-1216 to avoid it becoming final.
File Form DR-1216 within 60 days of the Notice of Proposed Assessment. You may also request an informal conference or escalate to the Division of Administrative Hearings (DOAH).
It depends. Head boats are taxable. Private charters may be exempt depending on how the service is structured. Misclassification is a common audit issue in Broward’s marine industry.
Yes. These businesses handle large cash volumes and a mix of taxable and exempt items like food, fuel, and lottery. FDOR audits are common in North Lauderdale, Pompano, and Plantation.
Yes. The FDOR frequently audits retailers in Sawgrass Mills and other high-traffic zones due to the complexity of local surtax application and frequent exemption certificate misuse.
You may face estimated assessments, loss of appeal rights, and even criminal referral. It's crucial to respond with legal guidance and complete records.
Yes. The FDOR audits the business—not the preparer. You are liable for errors, and many CPAs are not trained in Florida’s unique sales tax rules.
The Broward Regional Service Center in Hollywood handles audit administration, protest reviews, and taxpayer appointments for businesses throughout the county.
Yes. Many audits are resolved through protests, informal conferences, or penalty abatement. A tax attorney can help you negotiate a favorable resolution before litigation.
Yes. If you sell over $100,000 into Florida annually—even without a physical office—you must register and remit tax under Florida's economic nexus law.
Yes. Moffa Tax Law provides bilingual support for Spanish-speaking clients in Fort Lauderdale, Hollywood, Coral Springs, and across Broward County.
The DR-1215 is your initial audit result. The Notice of Proposed Assessment comes after and includes the final proposed liability with penalties and interest. Both must be addressed promptly.
- (954) 800-4138
-
Trade Centre South, Suite 930A
100 W Cypress Creek Rd. Fort Lauderdale, FL 33309 - info@moffataxlaw.com
Contact a Fort Lauderdale Sales Tax Defense Lawyer
Facing an audit or criminal investigation in Broward County? Don’t go it alone. Let our experienced sales tax attorneys handle your case from start to finish.
Contact us now to schedule a confidential consultation with a Fort Lauderdale sales tax lawyer.
