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# Moffa Tax Law

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## Posts

- [Women in Tax Launches New Florida Bar Tax Section Initiative](https://moffataxlaw.com/women-in-tax-launches-new-florida-bar-tax-section-initiative/) - The Florida Bar Tax Section launches Women in Tax, a new initiative offering networking, professional development, leadership opportunities, and educational programming.
- [DOR’s Guidance on 2026 Florida Tax Legislation](https://moffataxlaw.com/dors-guidance-on-2026-florida-tax-legislation/) - Florida DOR guidance on 2026 tax legislation covering IRC conformity, corporate tax updates, sales tax exemptions, and documentary stamp tax changes.
- [Florida 2026 Special Session Tax Package: What Practitioners Need to Know](https://moffataxlaw.com/florida-2026-special-session-tax-package-what-practitioners-need-to-know/) - Is the Florida Department of Revenue pushing more cases to the Florida Supreme Court? A deep analysis of two recent tax cases testing the limits of discretionary review.
- [Florida Back-to-School Tax Holiday: Essential Guide](https://moffataxlaw.com/florida-back-to-school-tax-holiday-essential-guide/) - Florida’s 2026 Back-to-School Sales Tax Holiday runs July 20 through August 20. Review exempt items, price limits, online sales rules, and retailer compliance issues.
- [Florida's 2026 Hunting, Fishing, and Camping Sales Tax Holiday: Exemptions, Thresholds, and Retailer Compliance](https://moffataxlaw.com/floridas-2026-hunting-fishing-and-camping-sales-tax-holiday-exemptions-thresholds-and-retailer-compliance/) - Florida retailers should review eligible items, price thresholds, marketplace rules, and compliance requirements for the 2026 sales tax holiday.
- [Understanding Florida SB 1452 and Its Impact on Tax and Finance](https://moffataxlaw.com/understanding-florida-sb-1452-and-its-impact-on-tax-and-finance/) - Florida CS/CS/CS/SB 1452 passed unanimously in 2026, overhauling DFS operations, renaming unclaimed property to abandoned property under Chapter 717, and making gold and silver permanent legal tender in Florida.
- [Comenity Bank Sales Tax Refund Fight Against Florida DOR Ends in Dismissal](https://moffataxlaw.com/comenity-bank-sales-tax-refund-fight-against-florida-dor-ends-in-dismissal/) - A Leon County circuit court dismissed Comenity Bank and Comenity Capital Bank's sales tax refund suits against the Florida Department of Revenue, citing standing and dealer registration failures under Chapter 212.
- [Tax Section Heads to Amelia Island for the 2026 Organizational Meeting](https://moffataxlaw.com/tax-section-heads-to-amelia-island-for-the-2026-organizational-meeting/) - The Florida Bar Tax Section's 2026 Organizational Meeting returns to Omni Amelia Island Resort & Spa over July 4th weekend, featuring CLE, leadership sessions, and family events.
- [Florida's New Sales Tax Exemption for Gold and Silver Coins: What Takes Effect July 1, 2026](https://moffataxlaw.com/floridas-new-sales-tax-exemption-for-gold-and-silver-coins-what-takes-effect-july-1-2026-2/) - Starting July 1, 2026, Florida exempts qualifying gold and silver coins from sales and use tax under Section 215.986, F.S. Learn the purity rules, exclusions, and burden of proof.
- [Florida's 2026 Tax Rate Resets: Fuel, Utility, and Severance Tax Changes Practitioners Need to Track](https://moffataxlaw.com/floridas-new-sales-tax-exemption-for-gold-and-silver-coins-what-takes-effect-july-1-2026/) - Florida DOR issued four 2026 TIPs covering local option fuel tax deadlines, gross receipts index prices, and solid mineral, gas, and sulfur severance tax rates. Here's what changed.
- [Amazon, Marketplace Facilitators, and South Carolina Sales Tax: What the Supreme Court’s 2026 Decision Means for Florida SALT Readers](https://moffataxlaw.com/amazon-marketplace-facilitators-and-south-carolina-sales-tax-what-the-supreme-courts-2026-decision-means-for-florida-salt-readers/) - Learn how the South Carolina Amazon decision affects Florida sales tax law. Understand marketplace facilitators, remote sales rules, and Chapter 212 implications for audits and compliance.
- [When Is a Marketplace the Seller? Wisconsin Court Holds StubHub Liable for Sales Tax](https://moffataxlaw.com/when-is-a-marketplace-the-seller-wisconsin-court-holds-stubhub-liable-for-sales-tax/) - The Wisconsin Court of Appeals held StubHub liable for sales tax on ticket sales facilitated through its marketplace, emphasizing platform control, seller status, and transaction substance over labels.
- [The Nickel Solution Making Sense of Florida's New Cash Rounding Rules](https://moffataxlaw.com/the-nickel-solution-making-sense-of-floridas-new-cash-rounding-rules/) - Florida now requires a mandatory nickel-rounding formula for cash sales under SB 1074 and TIP 26A01-03. Learn what changed and how it affects sales tax compliance.
- [Florida Out-of-State Vehicle Sales Tax Guide for Auto Dealers (2026)](https://moffataxlaw.com/florida-out-of-state-vehicle-sales-tax-guide-for-auto-dealers-2026/) - Florida auto dealers selling vehicles to out-of-state buyers must navigate Form DR-123, partial sales tax exemptions, use tax credits, and nonresident rules. Learn what changed under Florida TIP 26A01-01 and how to avoid costly audit mistakes.
- [Florida 2026 Homestead Exemption Ballot Lawsuit and Property Tax Debate](https://moffataxlaw.com/2026-motor-vehicle-sales-tax-rates-by-state/) - Florida’s 2026 homestead exemption amendment (CS/HJR 1-F) faces a ballot language lawsuit. Learn the legal issues, tax impact, and risks for lawyers, CPAs, and property owners.
- [How 1099-K Forms are Used in Restaurant Sales Tax Audits](https://moffataxlaw.com/how-1099-k-forms-are-used-in-restaurant-sales-tax-audits/) - The Department of Revenue looks at 1099-K Reports when conducting a sales and use tax audit of a restaurant.
- [Florida Sales Tax Audit Defense: The Ultimate Guide for Businesses](https://moffataxlaw.com/florida-sales-tax-audit-defense-the-ultimate-guide-for-businesses/) - Step-by-step Florida sales tax audit defense: DR‑840, triggers, audit process, DR‑1215, appeals, criminal risk & FAQs.
- [How Florida’s Sales Tax Auditors Target Convenience Stores (and What You Can Do About It)"](https://moffataxlaw.com/how-floridas-sales-tax-auditors-target-convenience-stores-and-what-you-can-do-about-it/) - Florida convenience stores are prime targets for Department of Revenue audits. Learn how auditors build cases using distributor data, what mistakes cost owners the most, and how to fight back.
- [Florida Decouples From Federal Bonus Depreciation, R&E Expensing, and Other Business Tax Provisions](https://moffataxlaw.com/florida-decouples-from-federal-bonus-depreciation-re-expensing-and-other-business-tax-provisions/) - Florida has enacted H.B. 7031, decoupling from several federal business tax provisions involving bonus depreciation, research and experimental expenditures, business interest deductions, and Section 179 expensing. Learn how the changes affect Florida corporate income taxpayers.
- [What to Expect in a Florida Sales Tax Audit of Your Auto Dealership](https://moffataxlaw.com/what-to-expect-in-a-florida-sales-tax-audit-of-your-auto-dealership/) - Florida Sales Tax Audit of Motor Vehicle Dealers, DHSMV, Dealer Pin Sales Tax Problem, DR-123 Partial Exemption Florida
- [A Rare Property Tax Showdown: First DCA Reframes the Department of Revenue’s Role in VAB Litigation](https://moffataxlaw.com/a-rare-property-tax-showdown-first-dca-reframes-the-department-of-revenues-role-in-vab-litigation/) - The First DCA in Mercado rejected probable cause review and held that DOR must make substantive findings under section 194.036(1)(c).
- [Florida Bar Tax Section's "SALT on the Shore" Delivers Timely Insights from Florida's Leading SALT Practitioners](https://moffataxlaw.com/florida-bar-tax-sections-salt-on-the-shore-delivers-timely-insights-from-floridas-leading-salt-practitioners/) - SALT on the Shore in Miami delivered updates on Florida property tax, sales tax, residency, corporate tax, DOC stamps, and ethics for practitioners.
- [SALT on the Shore: Florida State and Local Tax CLE / CPE](https://moffataxlaw.com/salt-on-the-shore-florida-state-and-local-tax-cle-cpe/) - Everything you need to know about the Florida Bar Tax Section’s SALT on the Shore CLE in 2026, including topics, speakers, credits, and why Florida tax professionals should attend.
- [Testing Discretionary Review at the Florida Supreme Court: An Emerging Trend at the Florida Department of Revenue?](https://moffataxlaw.com/testing-discretionary-review-at-the-florida-supreme-court-an-emerging-trend-at-the-florida-department-of-revenue/) - Is the Florida Department of Revenue pushing more cases to the Florida Supreme Court? A deep analysis of two recent tax cases testing the limits of discretionary review.
- [Florida Sales Tax Rounding After the Penny: What TIP 25A01-18 Means for Dealers in 2026](https://moffataxlaw.com/florida-sales-tax-rounding-after-the-penny-what-tip-25a01-18-means-for-dealers-in-2026/) - Florida’s Department of Revenue issued TIP 25A01-18, addressing how dealers should calculate and remit sales tax on cash transactions when pennies are scarce due to the end of U.S. penny production. Learn the rules for rounding and compliance in 2026.
- [Florida Corporate Income Tax Update: Adoption of the 2025 Internal Revenue Code and Key Modifications](https://moffataxlaw.com/florida-corporate-income-tax-update-adoption-of-the-2025-internal-revenue-code-and-key-modifications/) - Florida has adopted the 2025 Internal Revenue Code for corporate income tax purposes. Learn how bonus depreciation, QIP, federal credits, and new exclusions affect compliance.
- [Florida DOR Distinguishes Taxable Parking Lots from Nontaxable Street-Side Parking](https://moffataxlaw.com/florida-dor-distinguishes-taxable-parking-lots-from-nontaxable-street-side-parking/) - Florida DOR clarifies that street-side parking on public roads is not taxable, while parking in city-owned lots is subject to sales tax under section 212.03(6).
- [Florida DOR Confirms Dumpster Delivery and Pickup Services Are Not Subject to Sales Tax](https://moffataxlaw.com/florida-dor-confirms-dumpster-delivery-and-pickup-services-are-not-subject-to-sales-tax/) - Florida DOR confirms that dumpster delivery and pickup services qualify as nontaxable waste disposal services when customers lack possession or control of the dumpster.
- [Florida DOR Rules Sublet Labor Charges Are Taxable in Auto Body Repairs](https://moffataxlaw.com/florida-dor-rules-sublet-labor-charges-are-taxable-in-auto-body-repairs/) - Florida DOR confirms that labor-only sublet charges are taxable when billed as part of an auto body repair invoice that includes taxable parts.
- [Florida’s Home Away From Home Tax Credit: Allocation, Compliance, and Planning Considerations for 2026](https://moffataxlaw.com/floridas-home-away-from-home-tax-credit-allocation-compliance-and-planning-considerations-for-2026/) - Florida’s Home Away From Home Tax Credit allows dollar-for-dollar credits against multiple Florida taxes. Learn eligibility rules, application timing, carryforwards, and transfer provisions.
- [Florida Sales and Use Tax 2026: Complete Compliance Guide for Nexus, Use Tax, Surtax, and Audits](https://moffataxlaw.com/the-ultimate-2026-guide-to-florida-sales-and-use-tax-compliance-nexus-audits-and-enforcement/) - Florida’s sales and use tax system is complex, aggressively enforced, and constantly evolving. This 2026 guide explains how Florida sales and use tax works, what’s taxable, how audits happen, and where businesses most often get caught.
- [Florida Supreme Court Declines Review in Sales Tax Case](https://moffataxlaw.com/florida-supreme-court-declines-review-in-sales-tax-case/) - The Florida Supreme Court declined to accept jurisdiction in the ADN Global sales tax case, leaving the First DCA’s due process ruling intact. Learn what the denial means—and what it does not—for Florida tax audits and assessment challenges.
- [Florida Adopts the 2025 Internal Revenue Code for Corporate Income Tax](https://moffataxlaw.com/florida-adopts-the-2025-internal-revenue-code-for-corporate-income-tax/) - Florida has adopted the Internal Revenue Code as of January 1, 2025, for corporate income tax purposes. Learn how TIP 25C01-01 impacts Florida corporate taxable income, required addbacks, depreciation adjustments, federal credits, and filing obligations for 2025 and later tax years.
- [Florida DOR Clarifies Sales Tax Treatment of Parking Ticket Violation Fees](https://moffataxlaw.com/florida-dor-clarifies-sales-tax-treatment-of-parking-ticket-violation-fees/) - Florida DOR confirms that separately stated parking ticket violation fees are not subject to sales tax. Learn how this TAA affects parking operators and compliance.
- [Florida Communications Services Tax Update: Local CST Rate Changes Effective January 1, 2026](https://moffataxlaw.com/florida-communications-services-tax-update-local-cst-rate-changes-effective-january-1-2026/) - Florida has issued updated local Communications Services Tax rates effective January 1, 2026. Learn how discretionary sales surtax changes impact CST compliance statewide.
- [Florida Local Surtax Changes for 2026: What Businesses Need to Know in Hillsborough, Jackson, Martin, and Palm Beach Counties](https://moffataxlaw.com/2026-surtax-rates-florida-hillsborough-martin-palm-beach-jackson/) - Florida DOR has issued new guidance on county surtax changes effective 2026. Learn how surtax extensions, expirations, and repeals affect Hillsborough, Jackson, Martin, and Palm Beach Counties.
- [Florida DOR Seeks Dismissal of Sales Tax Bad Debt Refund Lawsuit](https://moffataxlaw.com/florida-dor-seeks-dismissal-of-sales-tax-bad-debt-refund-lawsuit/) - Florida DOR moves to dismiss a sales tax refund lawsuit, arguing a private-label credit card issuer lacks standing to recover bad debt refunds under section 212.17.
- [Two Verizon Corporate Income Tax Cases Highlight Florida Apportionment and Refund Interest Disputes](https://moffataxlaw.com/two-verizon-corporate-income-tax-cases-highlight-florida-apportionment-and-refund-interest-disputes/) - Verizon has filed two Leon County lawsuits against Florida DOR—one challenging corporate income tax apportionment and refund denial, and another seeking statutory refund interest from an audit period.
- [Florida’s New eFile and Pay System Launches December 1, 2025: What Florida Businesses, CPAs, and Tax Lawyers Need to Know](https://moffataxlaw.com/floridas-new-efile-and-pay-system-launches-december-1-2025-what-florida-businesses-cpas-and-tax-lawyers-need-to-know/) - Florida’s Department of Revenue is replacing its eFile and Pay platform for sales and use tax and related fees on December 1, 2025. This article explains the transition timeline, access rules, and practical steps businesses, accountants, and tax lawyers should take now to ensure smooth, penalty-free filing.
- [Florida Repeals the Aviation Fuel Excise Tax: What Air Carriers, FBOs, and Fuel Sellers Must Know for 2026](https://moffataxlaw.com/florida-repeals-the-aviation-fuel-excise-tax-what-air-carriers-fbos-and-fuel-sellers-must-know-for-2026/) - Florida repealed the aviation fuel excise tax effective January 1, 2026. Learn how the repeal affects air carriers, fixed-base operators, retailers, and Florida Department of Revenue audit exposure.
- [Bank of America v. Florida DOR: What Lenders Must Know About Florida’s Stamp Tax and Intangible Tax Rules After the Landmark Refinancing Decision](https://moffataxlaw.com/bank-of-america-v-florida-dor-what-lenders-must-know-about-floridas-stamp-tax-and-intangible-tax-rules-after-the-landmark-refinancing-decision/) - Florida’s First District Court of Appeal affirmed a major win for lenders in Bank of America v. Florida Department of Revenue, clarifying when refinanced mortgages qualify for Florida’s documentary stamp tax and intangible tax exemptions. This comprehensive guide explains renewal vs. novation, key statutory requirements, audit risks, refund opportunities, and what every lender, bank, and compliance department must know now.
- [Florida v. California: Florida’s Supreme Court Attack on California’s Single-Sales-Factor “Special Rule”](https://moffataxlaw.com/florida-v-california-floridas-supreme-court-attack-on-californias-single-sales-factor-special-rule/) - Florida is challenging California’s “Special Rule” in Cal. Code Regs. § 25137(c)(1)(A) at the U.S. Supreme Court, arguing that excluding major one-time asset sales from California’s single-sales-factor formula causes unfair apportionment, double taxation, and unconstitutional discrimination against out-of-state businesses. This in-depth analysis explains the case, the apportionment mechanics, and what Florida v. California could mean for multistate corporate income tax.
- [Florida’s 2026 Property Tax Relief Proposals: Complete Guide to Homestead Changes, SOH Caps, and Assessment Limits](https://moffataxlaw.com/floridas-2026-property-tax-relief-proposals-complete-guide-to-homestead-changes-soh-caps-and-assessment-limits/) - Florida’s 2026 property tax relief proposals could reshape homestead taxes, Save Our Homes caps, senior exemptions, portability rules, and small-business assessments. This guide explains every bill, includes direct links, and shows how homeowners and businesses across Miami, Orlando, Tampa, Jacksonville, Sarasota, Naples, and Fort Lauderdale may be affected.
- [Why Tariffs Could Trigger a Florida Department of Revenue Audit](https://moffataxlaw.com/why-tariffs-could-trigger-a-florida-department-of-revenue-audit/) - Federal tariff changes can ripple into Florida tax enforcement. Learn how new trade rules might increase the risk of a Florida Department of Revenue audit — and what business owners in Miami, Tampa, Orlando, and Jacksonville should do to stay compliant.
- [When Old Laws Meet New Tech: Florida’s Uncertain Future in State Taxation — Published in the Nov/Dec 2025 Issue of The Florida Bar Journal](https://moffataxlaw.com/florida-bar-journal-tax-article/) - Jeanette Moffa’s Florida Bar Journal article analyzes how Florida’s tax laws apply to modern digital business, SaaS, and emerging technology in the Nov/Dec 2025 issue.
- [The Rise, the Ruin, and the Bed Tax: Miami’s 1981 Stadium Fight and the Miami Tourist Development Tax](https://moffataxlaw.com/the-rise-the-ruin-and-the-bed-tax-miamis-1981-stadium-fight-and-the-miami-tourist-development-tax/) - How the Miami Dolphins’ 1981 Supreme Court case validated Miami-Dade’s Tourist Development Tax and still shapes how Miami funds tourism, venues, and events.
- [Florida’s First DCA Rules FDOR Must Pay Interest on Tax Refunds](https://moffataxlaw.com/does-statutory-interest-automatically-accrue-on-a-post-appeal-refund-claim-first-dca-hears-oral-arguments-in-tax-interest-case/) - SEI Fuel Services won its refund on appeal—then fought for statutory interest under § 213.255. This recap covered the briefs, oral argument, and a practical prediction for Florida taxpayers seeking interest on delayed refunds.
- [Understanding the Florida Department of Revenue: Structure, Powers, and What Taxpayers Should Know](https://moffataxlaw.com/understanding-the-florida-department-of-revenue-structure-powers-and-what-taxpayers-should-know/) - A comprehensive guide to Florida state and local tax issues for corporate lawyers, including nexus, sourcing, sales and use tax, corporate income tax, M&A structuring, documentary stamp tax, property tax, and audit
- [Florida State & Local Tax Guide for Corporate and Transactional Attorneys](https://moffataxlaw.com/florida-state-local-tax-guide-for-corporate-and-transactional-attorneys/) - A comprehensive guide to Florida state and local tax issues for corporate lawyers, including nexus, sourcing, sales and use tax, corporate income tax, M&A structuring, documentary stamp tax, property tax, and audit
- [Florida Sales & Use Tax for Veterinarians and Veterinary Clinics](https://moffataxlaw.com/florida-sales-use-tax-for-veterinarians-and-veterinary-clinics/) - Clear Florida sales and use tax rules for veterinarians and clinics in 2025: what’s taxable, what’s exempt, how to register, calculate tax, file on time, and avoid penalties—plus special rules for therapeutic diets, prescription pet foods, and boarding.
- [Florida 1st DCA Holds Hospital Cleaning Services Taxable as Nonresidential Cleaning Services](https://moffataxlaw.com/florida-1st-dca-holds-hospital-cleaning-services-taxable-as-nonresidential-cleaning-services/) - Services subject to sales in Florida include nonresidential cleaning services. Hospital compliance for sales tax on services in Florida.
- [Florida Brings Back Zero-Percent Zip Code for Forwarding Agents](https://moffataxlaw.com/florida-brings-back-zero-percent-zip-code-for-forwarding-agents/) - The Florida Department of Revenue has proposed amendments to Rule 12A-1.0015 that reinstate the zero-percent forwarding agent zip code, effective January 1, 2026. Learn how this affects exporters and dealers.
- [Mastering Florida Tax Audits: Upcoming IPT Webinar](https://moffataxlaw.com/mastering-florida-tax-audits-upcoming-ipt-webinar/) - Join IPT’s October 28, 2025 webinar, Mastering Florida Tax Audits, led by Jeanette Moffa of Moffa Tax Law. Learn strategies for navigating Florida’s aggressive audit environment.
- [DOR Prevails in JetBlue Challenge to Florida Airline Apportionment Formula](https://moffataxlaw.com/dor-prevails-in-jetblue-challenge-to-florida-airline-apportionment-formula/) - Update: The Florida Department of Revenue obtained final summary judgment in JetBlue’s challenge to the state’s airline apportionment formula. This article reviews the court’s ruling, the judge’s reasoning, and JetBlue’s post-judgment filings.
- [What to Expect in a Florida Sales Tax Audit - Restaurant Edition](https://moffataxlaw.com/what-to-expect-in-a-florida-sales-tax-audit-restaurant-edition/) - Florida Sales Tax Audit of Restaurants, 1099k, Is there a tax on tips?
- [How DHSMV Reports Are Used in Auto Dealer Sales Tax Audits](https://moffataxlaw.com/how-dhsmv-reports-are-used-in-auto-dealer-sales-tax-audits/) - The Department of Revenue looks at DHSMV (DMV) Reports when conducting a sales and use tax audit of an auto dealer.
- [Summer 2025 Sales Tax Survival Guide for Florida Auto Dealers](https://moffataxlaw.com/summer-2025-sales-tax-survival-guide-for-florida-auto-dealers/) - Stay compliant this summer. Learn Florida sales tax rules for auto dealers in 2025—from trade-ins and dealer tags to titling and out-of-state sales.
- [Florida Criminal Sales Tax Investigations of Auto Dealers: What to Know in 2025](https://moffataxlaw.com/florida-criminal-sales-tax-investigations-of-auto-dealers-what-to-know-in-2025/) - Florida auto dealers face rising criminal sales tax investigations in 2025. Learn how DMV records, resale certificates, and audit errors lead to felony charges.
- [Why High-Risk Industries Face More Florida Sales Tax Audits](https://moffataxlaw.com/why-high-risk-industries-face-more-florida-sales-tax-audits/) - Some industries are far more likely to be audited by the Florida Department of Revenue. Learn why FDOR targets restaurants, retailers, auto dealers, and others.
- [Florida Sales Tax Guide for Convenience Stores: What Every C-Store Owner Must Know](https://moffataxlaw.com/florida-sales-tax-guide-for-convenience-stores-what-every-c-store-owner-must-know/) - Florida convenience store owners face unique sales tax challenges. This guide explains sales tax basics, common audit triggers, and how to stay compliant.
- [State Tax Basics for Corporate Lawyers](https://moffataxlaw.com/state-tax-basics-for-corporate-lawyers/) - Learn the fundamentals of state and local taxation for corporate lawyers, including nexus, apportionment, sourcing, sales tax, and audit risks.
- [2025 State Legislative and Case Updates](https://moffataxlaw.com/2025-state-legislative-and-case-updates/) - Explore the 2025 state tax legislative and case updates, including retail delivery fees, EV taxes, tariffs, digital advertising, major court decisions, and new reforms shaping the state and local tax landscape.
- [COST’s 56th Annual Meeting: Memphis Hosts SALT Professionals September 16–19, 2025](https://moffataxlaw.com/costs-56th-annual-meeting-memphis-hosts-salt-professionals-september-16-19-2025/) - Join state and local tax professionals in Memphis for COST’s 56th Annual Meeting, September 16–19, 2025. Learn about audit strategies, litigation trends, and sourcing rules while networking with top SALT experts.
- [Florida Sales Tax on Parking, Docking, Tie-Down & Storage (TIP 25A01-11)](https://moffataxlaw.com/florida-sales-tax-on-parking-docking-tie-down-storage-tip-25a01-11/) - Florida DOR’s TIP 25A01-11 confirms parking, docking, aircraft tie-down, and storage remain taxable under s. 212.03(6), F.S.—unaffected by the Oct. 1, 2025 commercial rent repeal. See taxability, the impoundment exception, and where to report on DR-15/DR-15EZ.
- [Florida Property Tax Oversight Bulletins 2025: Complete Guide to All 18 Updates](https://moffataxlaw.com/florida-property-tax-oversight-bulletins-2025-complete-guide-to-all-18-updates/) - Explore all 18 Florida Property Tax Oversight (PTO) Bulletins issued in 2025. Summaries, official sources, and expert analysis by Moffa Tax Law.
- [Florida Updates VAB Petition & Hearing Notice Forms: PTO 25-18](https://moffataxlaw.com/florida-updates-vab-petition-hearing-notice-forms-pto-25-18/) - Florida PTO Bulletin 25-18 introduces new updated forms for Value Adjustment Board petitions and hearing notices, aligning with evidence exchange rules effective September 1, 2025.
- [Florida Mandates New Uniform Evidence Exchange Procedure for VAB Hearings: PTO 25-17](https://moffataxlaw.com/florida-mandates-new-uniform-evidence-exchange-procedure-for-vab-hearings-pto-25-17/) - Florida PTO Bulletin 25-17 mandates that both petitioners and property appraisers exchange hearing evidence at least 15 days prior to Value Adjustment Board hearings. Mandatory starting September 1, 2025.
- [Florida Protects Homestead Tax Benefits When Transferred into a Community Property Trust: PTO 25-16](https://moffataxlaw.com/florida-protects-homestead-tax-benefits-when-transferred-into-a-community-property-trust-pto-25-16/) - Florida PTO Bulletin 25-16 confirms that transferring homestead property into a community property trust is not treated as a change of ownership—and won’t trigger reassessment.
- [Florida Raises Reassessment Thresholds for Homestead Repairs After Calamity: PTO 25-15](https://moffataxlaw.com/florida-raises-reassessment-thresholds-for-homestead-repairs-after-calamity-pto-25-15/) - Florida PTO Bulletin 25‑15 increases square footage thresholds for homestead property reassessments following damage from misfortune or calamity. Highlights new limits under SB 180, effective 2026 tax roll.
- [Florida Expands Educational Property Exemption to Gold Seal Child Care Facilities: PTO 25-14](https://moffataxlaw.com/florida-expands-educational-property-exemption-to-gold-seal-child-care-facilities-pto-25-14/) - Florida PTO Bulletin 25‑14 allows portions of property used by Gold Seal Quality child care facilities under lease to be exempt as educational property when the operator pays the taxes. Take effect with the 2026 tax roll.
- [Florida Introduces Affordable Housing Exemption for Multifamily Projects on Governmental Property: PTO 25-13](https://moffataxlaw.com/florida-introduces-affordable-housing-exemption-for-multifamily-projects-on-governmental-property-pto-25-13/) - Florida PTO Bulletin 25‑13 establishes a new ad valorem tax exemption for affordable housing units in multifamily projects on government-owned land. Learn eligibility criteria, application deadlines, and penalties for noncompliance.
- [Florida Introduces Affordable Housing Exemption for State-Owned Land Projects: PTO 25-12](https://moffataxlaw.com/florida-introduces-affordable-housing-exemption-for-state-owned-land-projects-pto-25-12/) - Florida PTO Bulletin 25‑12 explains a new ad valorem tax exemption for affordable housing projects on state‑owned land. Learn eligibility criteria, application timing, and penalty provisions.
- [Florida Clarifies Affordable Housing Exemption for Land Leased from Housing Authorities and Nonprofits: PTO 25-11](https://moffataxlaw.com/florida-clarifies-affordable-housing-exemption-for-land-leased-from-housing-authorities-and-nonprofits-pto-25-11/) - Florida PTO Bulletin 25-11 explains how the affordable housing property exemption applies when land is leased from a housing finance authority or nonprofit. Learn eligibility rules and application requirements.
- [Florida Expands Affordable Housing Exemption for Multifamily Projects: PTO 25-10](https://moffataxlaw.com/florida-expands-affordable-housing-exemption-for-multifamily-projects-pto-25-10/) - Florida PTO Bulletin 25-10 explains how the affordable housing property tax exemption applies to multifamily projects. Learn eligibility requirements, scope, and how property appraisers must apply the exemption.
- [Florida Clarifies Ad Valorem Taxation of Leased Flight Simulators: PTO 25-09](https://moffataxlaw.com/florida-clarifies-ad-valorem-taxation-of-leased-flight-simulators-pto-25-09/) - Florida PTO Bulletin 25-09 explains how leased flight simulation training devices are taxed under Florida’s ad valorem property tax system. Learn how assessors must treat leased simulators and what it means for taxpayers.
- [Florida Clarifies Deadline to File Suit After VAB Decision: PTO 25-08](https://moffataxlaw.com/florida-clarifies-deadline-to-file-suit-after-vab-decision-pto-25-08/) - Florida PTO Bulletin 25-08 explains the deadline for filing circuit court suits after a Value Adjustment Board decision. Learn when the 60-day window begins and how it affects property tax appeals.
- [Florida Clarifies Refund Calculations for Ad Valorem Tax Overpayments: PTO 25-06](https://moffataxlaw.com/florida-clarifies-refund-calculations-for-ad-valorem-tax-overpayments-pto-25-06-2/) - Florida PTO Bulletin 25-06 explains how interest is calculated on refunds for overpaid ad valorem taxes when determined by the Value Adjustment Board. Learn the rules, timelines, and calculation method.
- [Florida Expands Electronic Appearances at the Value Adjustment Board: PTO 25-07](https://moffataxlaw.com/florida-clarifies-refund-calculations-for-ad-valorem-tax-overpayments-pto-25-06/) - Florida PTO Bulletin 25-07 authorizes electronic appearances at Value Adjustment Board hearings, streamlining participation for taxpayers and representatives. Learn how the rule works and when it applies.
- [Florida Property Tax Bulletin PTO 25-05: Agricultural Lands in Eradication or Quarantine Programs](https://moffataxlaw.com/florida-property-tax-bulletin-pto-25-05-agricultural-lands-in-eradication-or-quarantine-programs/) - Learn about Florida Property Tax Bulletin PTO 25-05, which extends the de minimis $50/acre assessment for agricultural lands in eradication or quarantine programs from 5 to 10 years. Effective for the 2026 tax roll.
- [Cracking the Local Code: ABA SALT Committee Eyes Local Tax Reform in 2025](https://moffataxlaw.com/cracking-the-local-code-aba-salt-committee-eyes-local-tax-reform-in-2025/) - The ABA SALT Local Taxes Subcommittee is tackling the chaos of local taxes. A new white paper is on the horizon, targeting complexity, enforcement, and best practices.
- [Broward County Property Appraiser Presents with Florida Bar Tax Section](https://moffataxlaw.com/florida-property-tax-insights-from-the-bcpa/) - Learn how Florida’s property tax system works, with insights from the Broward County Property Appraiser and updates on exemptions, deeds, and reassessments.
- [Retroactive Tax Legislation Under Fire: ABA SALT Committee Explores Constitutional Limits](https://moffataxlaw.com/retroactive-tax-legislation-under-fire-aba-salt-committee-explores-constitutional-limits/) - The ABA SALT Committee’s May 2025 report highlights legal and constitutional issues surrounding retroactive tax legislation, including the latest Massachusetts veto override dispute.
- [Ad Valorem Taxes in Flux: Property Tax Exemptions, Assessments, and Ownership](https://moffataxlaw.com/ad-valorem-taxes-in-flux-property-tax-exemptions-assessments-and-ownership/) - The ABA SALT Committee’s May 2025 Ad Valorem Subcommittee report explores evolving case law on beneficial ownership, religious exemptions, and due process in property tax administration.
- [What Happens When the Florida Department of Revenue Sends My Sales Tax Case to DOAH?](https://moffataxlaw.com/what-happens-when-the-florida-department-of-revenue-sends-my-sales-tax-case-to-doah/) - Florida sales tax case sent to DOAH? Learn the DOAH litigation process, deadlines, and how to prepare for a fast, formal hearing.
- [Florida Sales Tax Case Suddenly Referred to DOAH? Here’s What Happens Next](https://moffataxlaw.com/florida-sales-tax-case-suddenly-referred-to-doah-heres-what-happens-next/) - If your Florida sales tax case has been sitting for years after filing a Petition for Chapter 120 Hearing and was just referred to the Division of Administrative Hearings (DOAH), the game has changed. Learn what this means, how the DOAH process works, and how to protect your rights.
- [Florida’s 2025 Sales Tax Holidays: Back-to-School and Outdoor Gear Go Tax-Free](https://moffataxlaw.com/floridas-2025-sales-tax-holidays-back-to-school-and-outdoor-gear-go-tax-free/) - Florida’s 2025 sales tax holidays cover school supplies, computers, hunting gear, and camping equipment. Learn what’s tax-free and when to shop.
- [Summer 2025 Property Tax Changes in Florida: What PTO Bulletins 25-01 to 25-04 Mean for You](https://moffataxlaw.com/summer-2025-property-tax-changes-in-florida-what-pto-bulletins-25-01-to-25-04-mean-for-you/) - Florida’s 2025 PTO Bulletins introduce higher VAB fees, new evidence exchange deadlines, citrus greening relief, and catastrophic refund offsets. Learn what every taxpayer, appraiser, and county needs to know.
- [Florida Repeals Sales Tax on Commercial Rent Starting October 1, 2025](https://moffataxlaw.com/florida-repeals-sales-tax-on-commercial-rent-starting-october-1-2025/) - Florida will repeal its sales tax on commercial leases starting October 1, 2025. Learn what property owners and tenants need to know about TIP 25A01-04.
- [Florida’s 2025 Sales Tax Exemptions: Four New Permanent Breaks for Buyers to Know](https://moffataxlaw.com/floridas-2025-sales-tax-exemptions-four-new-permanent-breaks-for-buyersto-know/) - Florida’s 2025 sales tax exemptions now cover parks, NASCAR, bullion, and disaster supplies. Learn what’s permanently tax-free and how it affects you.
- [Look Back at Florida’s Property Tax CLE: Inside the BCPA’s Front-Line Perspective](https://moffataxlaw.com/look-back-at-floridas-property-tax-cle-inside-the-bcpas-front-line-perspective/) - Recap of the Florida Bar Tax Section CLE with the Broward County Property Appraiser and General Counsel. Don’t forget to log your CLE credit.
- [Model SALT Administration: ABA Committee Pushes for Simpler, Fairer State Tax Systems](https://moffataxlaw.com/model-salt-administration-aba-committee-pushes-for-simpler-fairer-state-tax-systems/) - The ABA SALT Committee’s Model Administrative Subcommittee outlines best practices for state tax systems in 2025, promoting fairness, efficiency, and transparency in multistate administration.
- [Marketplace Mayhem and Sourcing Shakeups: 2025 Sales Tax Trends from the ABA SALT Committee](https://moffataxlaw.com/marketplace-mayhem-and-sourcing-shakeups-2025-sales-tax-trends-from-the-aba-salt-committee/) - The ABA SALT Sales and Use Tax Subcommittee highlights key 2025 trends—from marketplace facilitator chaos to sourcing shifts. Here's what businesses need to know.
- [COST in Action: SALT Policy Advocacy and State Tax Scorecards in 2025](https://moffataxlaw.com/cost-in-action-salt-policy-advocacy-and-state-tax-scorecards-in-2025/) - From streamlined e-filing to sales tax scorecards and model apportionment bills, COST is pushing for uniformity and fairness in SALT policy. See where the action is in 2025.
- [State Residency and Source Income Battles: Highlights from the May 2025 SALT Personal Income Tax Report](https://moffataxlaw.com/state-residency-and-source-income-battles-highlights-from-the-may-2025-salt-personal-income-tax-report/) - Residency audits, sourcing battles, and trust taxation updates from states like NY, CA, MA, OH, and WA. Read our breakdown of the May 2025 ABA SALT Subcommittee Report on personal income tax.
- [States Compete With Tax Credits: A Deep Dive into May 2025 SALT Incentive Updates](https://moffataxlaw.com/states-compete-with-tax-credits-a-deep-dive-into-may-2025-salt-incentive-updates/) - Explore the ABA SALT Committee’s May 2025 report on the MTC Digital Products Project, including key concerns over vague definitions, federal law conflicts, and implementation risks.
- [Inside the FTA’s May 2025 Committee Report: What State Tax Officials Are Watching](https://moffataxlaw.com/inside-the-ftas-may-2025-committee-report-what-state-tax-officials-are-watching/) - The May 2025 FTA Committee Report offers insight into what tax administrators are tracking — including IRS collaboration, legislative trends, and compliance priorities.
- [State Conformity with the BBA Partnership Audit Rules: Where Are We in 2025?](https://moffataxlaw.com/state-conformity-with-the-bba-partnership-audit-rules-where-are-we-in-2025/) - Explore the ABA SALT Committee’s May 2025 update on how states are responding to the federal BBA partnership audit regime and the compliance challenges it creates.
- [From Cost-of-Performance to Market-Based Sourcing: State Apportionment Shifts in 2025](https://moffataxlaw.com/from-cost-of-performance-to-market-based-sourcing-state-apportionment-shifts-in-2025/) - Explore the May 2025 ABA SALT Apportionment Report detailing state shifts from cost-of-performance to market-based sourcing in income tax apportionment formulas.
- [SALT Pass-Through Entities Report: Entity-Level Taxes, Audit Regimes, and MTC Updates](https://moffataxlaw.com/may-2025-salt-pass-through-entities-report-entity-level-taxes-audit-regimes-and-mtc-updates/) - Explore key updates from the ABA SALT Pass-Through Entities Subcommittee’s May 2025 report, including entity-level taxes, state partnership audits, apportionment issues, and MTC developments.
- [FL SALT Implications of the OBBBA: What Florida Businesses Need to Know](https://moffataxlaw.com/fl-salt-implications-of-the-obbba-what-florida-businesses-need-to-know/) - Discover how the One Big Beautiful Bill Act (OBBBA) impacts—or doesn’t impact—Florida corporate income tax. Learn why Florida’s static IRC conformity delays SALT deduction changes and what businesses should watch for in 2025.
- [The IPT Annual Conference: A Must-Attend Event for State and Local Tax Professionals](https://moffataxlaw.com/the-ipt-annual-conference-a-must-attend-event-for-state-and-local-tax-professionals/) - Join state and local tax professionals at the IPT Annual Conference—explore 2025 Fort Lauderdale highlights, 2026 Honolulu plans, and key registration info.
- [The MTC Digital Products Project: ABA SALT Committee Urges Caution in May 2025 Report](https://moffataxlaw.com/may-2025-connexus-recap-salt-insights-legislative-trends-and-d-c-highlights/) - Explore the ABA SALT Committee’s May 2025 report on the MTC Digital Products Project, including key concerns over vague definitions, federal law conflicts, and implementation risks.
- [May 2025 ConNexus Recap: SALT Insights, Legislative Trends, and D.C. Highlights](https://moffataxlaw.com/may-2025-connexus-recap-salt-insights-legislative-trends-and-d-c-highlights-2/) - Explore the top takeaways from the ABA SALT Committee’s May 2025 ConNexus newsletter: D.C. meeting panels, legislative developments, amicus brief updates, MTC digital product efforts, and more.
- [Summer 2025 Florida VAB & Property‑Tax Updates: Citrus Greening, Evidence Exchange & Fee Changes](https://moffataxlaw.com/summer-2025-florida-vab-property‑tax-updates-citrus-greening-evidence-exchange-fee-changes/) - In this update: salvage‑value relief for citrus‑greening equipment, new rules on evidence exchange before Value Adjustment Board hearings, and an increased VAB filing fee—effective summer–fall 2025.
- [Florida State Parks Admissions Become Sales‑Tax Exempt as of July 1, 2025](https://moffataxlaw.com/florida-state-parks-admissions-become-sales‑tax-exempt-as-of-july-1-2025/) - Effective July 1, 2025, entrance fees to Florida State Parks—including annual passes—are exempt from state sales and use tax under TIP 25A01‑07 from the Florida DOR.
- [Admissions to Homestead-Miami NASCAR Event Now Exempt from Florida Sales Tax](https://moffataxlaw.com/admissions-to-homestead-miami-nascar-event-now-exempt-from-florida-sales-tax/) - Effective July 1, 2025, admissions to the NASCAR Cup Series Championship Race—and its qualifying/support races up to 72 hours prior—at Homestead‑Miami Speedway are exempt from Florida sales and use tax under TIP 25A01‑06.
- [Florida Makes Disaster‑Preparedness Items Permanently Sales‑Tax Exempt](https://moffataxlaw.com/florida-makes-disaster‑preparedness-items-permanently-sales‑tax-exempt/) - Effective August 1, 2025, Florida makes permanent the sales-tax exemptions previously available only during tax holidays for items like batteries, bicycle helmets, CO alarms, fire extinguishers, insect repellent, portable generators, sunscreen, life jackets, and more.
- [Florida Exempts All Bullion Sales from Sales & Use Tax Starting August 2025](https://moffataxlaw.com/florida-exempts-all-bullion-sales-from-sales-use-tax-starting-august-2025/) - As of August 1, 2025, sales of gold, silver, and platinum bullion—regardless of price—are fully exempt from Florida sales and use tax under TIP 25A01‑03, enhancing investment flexibility in the Sunshine State.
- [Florida Corporate Income Tax: Including Intercompany Transfers in the Sales Factor](https://moffataxlaw.com/florida-corporate-income-tax-including-intercompany-transfers-in-the-sales-factor/) - Explore how Florida corporate income tax law treats intercompany sales in the apportionment sales factor. Learn the key rules, cases, and audit risks.
- [Florida Bar Journal Highlights Taxpayer Confidentiality vs. Sunshine Law — Featuring Moffa Tax Law](https://moffataxlaw.com/florida-bar-journal-highlights-taxpayer-confidentiality-vs-sunshine-law-featuring-moffa-tax-law/) - Moffa Tax Law attorneys Jeanette Moffa and James McAuley co-author a Florida Bar Journal article on the conflict between public records laws and taxpayer confidentiality in Florida tax practice.
- [How Past Noncompliance or Late Filings Trigger Florida Sales Tax Audits](https://moffataxlaw.com/how-past-noncompliance-or-late-filings-trigger-florida-sales-tax-audits/) - If your Florida business has a history of late filings or unpaid taxes, you’re at greater risk of a sales tax audit. Learn what triggers repeat audits and how to protect your business.
- [How Competitor and Whistleblower Complaints Trigger Florida Sales Tax Audits](https://moffataxlaw.com/how-competitor-and-whistleblower-complaints-trigger-florida-sales-tax-audits/) - Whistleblower and competitor complaints can trigger sales tax audits in Florida. Learn how the Florida Department of Revenue handles tips and what to do if you’re reported.
- [When Sales Tax Audits Aren’t Personal: Florida’s Random and Rotational Audit Selection](https://moffataxlaw.com/when-sales-tax-audits-arent-personal-floridas-random-and-rotational-audit-selection/) - Not every Florida sales tax audit is triggered by red flags. Learn how random or rotational selection works and how to defend your business.
- [How Out-of-State Sales Create Florida Nexus and Trigger Sales Tax Audits](https://moffataxlaw.com/how-out-of-state-sales-create-florida-nexus-and-trigger-sales-tax-audits/) - Out-of-state businesses selling into Florida can trigger sales tax audits under economic nexus rules. Learn how Florida enforces sales thresholds and audit exposure.
- [Why Inconsistent Sales Tax Returns Trigger FDOR Audits (and How to Defend Yourself)](https://moffataxlaw.com/why-inconsistent-sales-tax-returns-trigger-fdor-audits-and-how-to-defend-yourself/) - Learn how inconsistent sales tax returns trigger Florida Department of Revenue audits and what to do if your DR-15 filings don't match IRS or bank records.
- [Why High Sales Tax Refund Claims Trigger Florida Audits](https://moffataxlaw.com/why-high-sales-tax-refund-claims-trigger-florida-audits/) - Learn how large or frequent Florida sales tax refund requests can trigger audits by the Department of Revenue—and what your business can do to prepare a defense.
- [Florida Bar Tax Section Update: CLEs, Publications, and SALT Developments](https://moffataxlaw.com/florida-bar-tax-section-update-cles-publications-and-salt-developments/) - CLEs, publications, and DOR meetings: A full update on the Florida Bar Tax Section’s 2024–2025 SALT initiatives.
- [Business vs. Nonbusiness Income in Florida Corporate Tax: A Line More Rigid Than You Think](https://moffataxlaw.com/business-vs-nonbusiness-income-in-florida-corporate-tax-a-line-more-rigid-than-you-think/) - Florida draws a strict line between business and nonbusiness income. Learn how recent cases like OptumRx and Honda show Florida’s conservative tax treatment—and why Microsoft’s California refund would fail here.
- [Florida Repeals Sales Tax on Commercial Rent — Will DeSantis Sign the Landmark 2025 Tax Cut?](https://moffataxlaw.com/florida-repeals-sales-tax-on-commercial-rent-will-desantis-sign-the-landmark-2025-tax-cut/) - Florida lawmakers have passed a full repeal of the commercial rent sales tax, effective Oct. 1, 2025—pending Gov. DeSantis's approval. Learn what this means for businesses and audits.
- [Florida Corporate Income Tax Lawsuits Quiet Through Fall as COP Cases Put on Hold](https://moffataxlaw.com/florida-corporate-income-tax-lawsuits-quiet-through-fall-as-cop-cases-put-on-hold/) - Florida’s corporate income tax sourcing lawsuits—including Apple, BillMatrix, and CheckFree—are officially stayed through September 15, 2025. No rulings or updates are expected until the fall.
- [Florida Communications Services Tax: Expanded Scope, Recent Guidance, and Compliance Risks](https://moffataxlaw.com/florida-communications-services-tax-expanded-scope-recent-guidance-and-compliance-risks/) - Florida is expanding its Communications Services Tax (CST) to cover more digital services. Explore key guidance, tax rates, bundling rules, and compliance tips.
- [Is Bottled Coffee Subject to Florida Sales Tax? The Answer May Surprise You](https://moffataxlaw.com/is-bottled-coffee-subject-to-florida-sales-tax-the-answer-may-surprise-you/) - Florida’s Department of Revenue issued TAA 24A-020 clarifying when bottled and canned coffee drinks are taxable. Find out which products are exempt and which are considered “soft drinks” under Florida sales tax law.
- [Inside the ABA SALT Committee Meeting: What Tax Professionals Need to Know About the Annual May Conference in D.C.](https://moffataxlaw.com/inside-the-aba-salt-committee-meeting-what-tax-professionals-need-to-know-about-the-annual-may-conference-in-d-c/) - Discover what happened at the 2025 ABA Tax Section SALT Committee Meeting in Washington, D.C.—from top CLE sessions to networking events. Learn why this May meeting is a must-attend for state and local tax attorneys.
- [Artificial Intelligence in State and Local Tax: Practical Uses, Pitfalls, and Policy Shifts](https://moffataxlaw.com/artificial-intelligence-in-state-and-local-tax-practical-uses-pitfalls-and-policy-shifts/) - Artificial Intelligence in State and Local Tax: Practical Uses, Pitfalls, and Tax Policy Changes
- [Is AI Subject to Sales Tax?](https://moffataxlaw.com/is-ai-subject-to-sales-tax/) - Find out if AI tools and services are subject to sales tax in your state. Learn how cloud-based vs. installed AI affects taxability and how Florida treats SaaS.
- [Wal-Mart Sues Florida Property Appraisers Over 2024 Tax Assessments](https://moffataxlaw.com/florida-property-tax-case-walmart-valuation-palm-beach-lawyer/) - Wal-Mart files six Florida property tax lawsuits against Palm Beach and Hernando County appraisers, alleging inflated 2024 assessments and legal violations.
- [Florida Sales Tax Rules for Fishing Charters: What Boat Captains Must Know](https://moffataxlaw.com/florida-sales-tax-rules-for-fishing-charters-what-boat-captains-must-know/) - Learn how Florida sales tax laws impact fishing charters, head boats, and tournament entry fees. Discover how to protect your business from unexpected tax audits.
- [Apportioning Foreign Source Income: The Clash Between GILTI, State Apportionment, and Fair Representation](https://moffataxlaw.com/apportioning-foreign-source-income-the-clash-between-gilti-state-apportionment-and-fair-representation/) - Apportioning Foreign Source Income: The Clash Between GILTI, State Apportionment, and Fair Representation
- [Florida Tourist Development Tax (TDT): What Short-Term Rental Hosts Need to Know](https://moffataxlaw.com/florida-tourist-development-tax-tdt-what-short-term-rental-hosts-need-to-know/) - Understand Florida’s Tourist Development Tax (TDT), including local tax rates, rules for short-term rentals, and special 1% levies in areas of critical state concern. Essential for Airbnb hosts, landlords, and vacation property managers.
- [The State Income Tax Base: Group Composition, Transactions, and Compliance Risks](https://moffataxlaw.com/the-state-income-tax-base-group-composition-transactions-and-compliance-risks/) - The State Income Tax Base: Group Composition, Transactions, and Compliance Risks
- [2025 Ullman Year in Review: Live CLE from the Florida Bar Tax Section](https://moffataxlaw.com/2025-ullman-year-in-review/) - Join the Florida Bar Tax Section on July 4, 2025, at the Omni Amelia Island Resort for the 2025 Ullman Year in Review. This in-person CLE covers estate planning, SALT, tax controversy, ethics, and more—free with Organizational Meeting registration.
- [Florida Legislature Faces Extended Session and Budget Showdown: Tax Updates and What’s Next (May 2025)](https://moffataxlaw.com/florida-legislature-faces-extended-session-and-budget-showdown-tax-updates-and-whats-next-may-2025/) - The Florida Legislature’s 2025 Session has been extended amid a tax cut collapse and ongoing budget gridlock. Learn about key bills, the risk of a state shutdown, and what tax professionals need to know.
- [New York Sales and Use Tax Audit](https://moffataxlaw.com/new-york-sales-tax-audit-guide/) - New York Sales Tax Audit Defense Help Department of Taxation and Finance
- [Florida Criminal Sales Tax Investigations of Auto Dealers 🚘 : What You Need to Know](https://moffataxlaw.com/florida-criminal-sales-tax-investigations-of-auto-dealers-🚘-what-you-need-to-know/) - Florida restaurants are facing criminal sales tax investigations, including felony charges for unremitted tax. Learn what triggers an FDOR criminal case and how to defend your business.
- [Florida Criminal Sales Tax Investigations of Restaurants: What Every Restaurant Owner Needs to Know](https://moffataxlaw.com/florida-criminal-sales-tax-investigations-of-restaurants-what-every-restaurant-owner-needs-to-know/) - Florida restaurants are facing criminal sales tax investigations, including felony charges for unremitted tax. Learn what triggers an FDOR criminal case and how to defend your business.
- [Florida Tax Interest Rate Set at 12% for Late Payments Through December 2025](https://moffataxlaw.com/florida-tax-interest-rate-set-at-12-for-late-payments-through-december-2025/) - Florida sets the interest rate on tax underpayments and late payments at 12% from July through December 2025. Learn how this impacts sales tax and other filings.
- [Sales Tax Technology Maintenance: Why Your Tax Engine Isn't “Set It and Forget It”](https://moffataxlaw.com/sales-tax-technology-maintenance-why-your-tax-engine-isnt-set-it-and-forget-it/) - Sales Tax Technology Maintenance: Why Your Tax Engine Isn't “Set It and Forget It”
- [May 2025 Industry Targets for FDOR Sales Tax Audits](https://moffataxlaw.com/may-2025-industry-targets-for-fdor-sales-tax-audits/) - FDOR targets 5 key industries for sales tax audits in May 2025: aircraft, salons, restaurants, auto dealers, and adult clubs. Learn what triggers audits.
- [How State Tax Agencies Use Outside Data to Create Estimated Sales Tax Assessments](https://moffataxlaw.com/how-state-agencies-use-outside-data-to-create-estimated-assessments/) - Learn how the Department of Revenue uses 1099-Ks, DHSMV records, and ABT reports to create estimated sales tax assessments—and how to fight back.
- [Taxing Digital Products and Services: Where States Stand and Where They’re Going](https://moffataxlaw.com/taxing-digital-products-and-services-where-states-stand-and-where-theyre-going/) - Taxing Digital Products and Services: Where States Stand and Where They’re Going
- [Top 10 State Tax Audit Issues Companies Should Be Watching](https://moffataxlaw.com/top-10-state-tax-audit-issues-companies-should-be-watching/) - Top 10 State Tax Audit Issues Companies Should Be Watching
- [Transfer Pricing and Intercompany Transactions: State Tax Documentation and Defense Strategies](https://moffataxlaw.com/transfer-pricing-and-intercompany-transactions-state-tax-documentation-and-defense-strategies/) - Transfer Pricing and Intercompany Transactions: State Tax Documentation and Defense Strategies
- [Do Nail Salons Have to Charge Sales Tax in Florida? A Complete Guide](https://moffataxlaw.com/do-nail-salons-have-to-charge-sales-tax-in-florida-a-complete-guide-for-salon-owners-and-nail-technicians/) - Sales Tax Audit Nail Salon Independent Contractor
- [Do I Need a Lawyer for a Florida Sales Tax Audit?](https://moffataxlaw.com/do-i-need-a-lawyer-for-a-florida-sales-tax-audit/) - Do I need a lawyer for a Florida sales tax audit?
- [What Does a Sales Tax Auditor Want to Talk About?](https://moffataxlaw.com/what-does-a-sales-tax-auditor-want-to-talk-about/) - Sales and Use Tax Exclusions and Exemptions Worth Exploring
- [Spring 2025 National Sales and Use Tax Report](https://moffataxlaw.com/spring-2025-national-sales-and-use-tax-report/) - National Sales and Use Tax Report - Spring Edition 2025
- [When a Heart Monitor Isn’t a “Medicine”: Medtronic’s $3.3 Million Refund Claim Denied in California Sales Tax Case](https://moffataxlaw.com/heart-monitor-sales-tax-refund-denial-california/) - When a Heart Monitor Isn’t a “Medicine”: Medtronic’s $3.3 Million Refund Claim Denied in California Sales Tax Case
- [2025 COST Spring Meeting Recap: Emerging Tax Challenges and Practical Strategies](https://moffataxlaw.com/2025-cost-spring-meeting-recap-emerging-tax-challenges-and-practical-strategies/) - 2025 COST Spring Meeting Recap: Emerging Tax Challenges and Practical Strategies
- [Florida Department of Revenue Adopts 2024 Internal Revenue Code - But What are the New FL Tax Credits?](https://moffataxlaw.com/florida-department-of-revenue-adopts-2024-internal-revenue-code/) - The Florida Department of Revenue issued a Taxpayer Information Publication ("TIP") on November 6, 2024, adopting the 2024 Internal Revenue Code retroactively to January 1, 2024.
- [Florida Department of Revenue Files Response in JetBlue Challenge to Corporate Income Tax Apportionment Law for Airlines](https://moffataxlaw.com/florida-department-of-revenue-files-files-response-in-jetblue-challenge-to-corporate-income-tax-apportionment-law-for-airlines/) - On November 4th, 2024, the Florida Department of Revenue filed its Response in Opposition to Plaintiff's Motion for Judgment on the Pleadings
- [Uber Delivery Fees Sales Tax Case Proceeds in Federal Court Over Arbitration Clause](https://moffataxlaw.com/uber-delivery-fees-sales-tax-case-proceeds-in-federal-court-over-arbitration-clause/) - NEWS & INSIGHTS Uber Delivery Fees Sales Tax Case Proceeds in Federal Court Over Arbitration Clause September 15, 2024 On August 16, 2024, Uber filed a Motion to Compel asking a Florida federal court to refer a class action complaint regarding its collection of sales taxes on food delivery fees to arbitration based on its
- [Florida’s New Tax Credit for Hiring Individuals with Unique Abilities](https://moffataxlaw.com/exploring-floridas-new-tax-credit-for-hiring-individuals-with-unique-abilities/) - NEWS & INSIGHTS Florida’s New Tax Credit for Hiring Individuals with Unique Abilities September 12, 2024 In an effort to promote inclusive employment practices, Florida has introduced a new tax incentive program for businesses that employ individuals with unique abilities. This program, effective for taxable years beginning in 2024, 2025, and 2026, offers a tax
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- [Florida Bar Tax Section 2025 Directors' Meeting](https://moffataxlaw.com/florida-bar-tax-section-2025-directors-meeting/) - The Florida Bar Tax Section just announced the 2025 International Tax Conference and ITC Boot Camp, which is hosted along with the FICPA. Do not miss this exciting event in January 2025!
- [2025 Sales Tax Audit Help for Car Dealers](https://moffataxlaw.com/2025-sales-tax-audit-help-for-car-dealers/) - Auto dealers sales tax guide florida 2025 sales tax assessment
- [Florida Discretionary Sales Surtax Rates - 2025](https://moffataxlaw.com/florida-discretionary-sales-surtax-2025-rates-changes/) - Moffa Sutton Donnini, Florida tax lawyer, state and local tax
- [What to Expect from a Florida Tax Audit](https://moffataxlaw.com/what-to-expect-from-a-florida-tax-audit/) - Jeanette Moffa, Jeanette Moffa tax lawyer, Joseph Moffa lawyer, Florida state and local tax, Florida sales tax attorney, Florida tax lawyer, FL SALT lawyer, FL sales and use tax, florida income tax, notice of proposed assessment, notice of intent to make audit changes, notice of intent to audit books and records, notice of final assessment, division of administrative hearings, protest sales tax florida
- [Notice of Intent to Make Audit Changes DR-1215](https://moffataxlaw.com/notice-of-intent-to-make-audit-changes-dr-1215/) - Florida Department of Revenue, Florida tax audit, sales tax audit, letter from Department of Revenue, DR-1215, Notice of Intent to Make Audit Changes, Moffa, Sutton, & Donnini, Jeanette Moffa lawyer
- [What Time Does the Florida Department of Revenue Open?](https://moffataxlaw.com/what-time-does-the-florida-department-of-revenue-open/) - Florida Department of Revenue, Florida tax audit, sales tax audit, letter from Department of Revenue, DR-1215, Notice of Intent to Make Audit Changes, Moffa, Sutton, & Donnini, Jeanette Moffa lawyer
- [Notice of Proposed Assessment - NOPA](https://moffataxlaw.com/notice-of-proposed-assessment-nopa/) - Notice of Proposed Assessment, Florida Department of Revenue, Florida tax audit, sales tax audit, letter from Department of Revenue, DR-1215, Notice of Intent to Make Audit Changes, Moffa, Sutton, & Donnini, Jeanette Moffa lawyer
- [Florida Sales Tax Rules for Beauty Salons, Nail Salons,  and Barber Shops](https://moffataxlaw.com/sales-tax-beauty-salon-nail-salon-barber-shop-hair-salon/) - Florida sales tax rules beauty salons, nail salons, hair salons, and barbershops
- [Florida Sales Tax Criminal Investigation](https://moffataxlaw.com/florida-sales-tax-criminal-investigation/) - Florida sales tax criminal investigation, florida criminal tax lawyer, investigation department of revenue, department of revenue criminal lawyer
- [Florida Documentary Stamp Tax (Doc Stamp Tax)](https://moffataxlaw.com/documentary-stamp-tax-florida/) - Florida Documentary Stamp Tax 2025
- [What does the Florida Department of Revenue do?](https://moffataxlaw.com/what-does-the-florida-department-of-revenue-do/) - What is Florida Department of Revenue, What does DOR do?, Notice of Proposed Assessment, Florida Department of Revenue, Florida tax audit, sales tax audit, letter from Department of Revenue, DR-1215, Notice of Intent to Make Audit Changes, Moffa, Sutton, & Donnini, Jeanette Moffa lawyer
- [2025 Interest Rates at Florida Department of Revenue](https://moffataxlaw.com/2025-interest-rate-department-of-revenue/) - Interest rate florida department of revenue, audit interest rate florida department of revenue, statute of limitations sales tax, What does DOR do?, Notice of Proposed Assessment, Florida Department of Revenue, Florida tax audit, sales tax audit, letter from Department of Revenue, DR-1215, Notice of Intent to Make Audit Changes, Moffa, Sutton, & Donnini, Jeanette Moffa lawyer
- [2025 Sales Tax on Commercial Rent in Florida](https://moffataxlaw.com/sales-tax-commercial-rent-2025-florida/) - Florida Sales Tax Commercial Rent, Lease, or License to Use Real Property Florida 2025 Rate
- [Florida TEAM Card Program](https://moffataxlaw.com/team-card-program-florida/) - What is the Florida TEAM Card Program?
- [Using and Accepting Annual Resale Certificates in Florida](https://moffataxlaw.com/annual-resale-certificate-florida-using-and-accepting/) - Florida resale certificate, annual resale certificate Florida, when can I accept a resale certificate?
- [Florida's Fuel Tax Rate 2025](https://moffataxlaw.com/florida-fuel-tax-rate-2025/) - Florida fuel tax, Interest rate florida department of revenue, audit interest rate florida department of revenue, statute of limitations sales tax, What does DOR do?, Notice of Proposed Assessment, Florida Department of Revenue, Florida tax audit, sales tax audit, letter from Department of Revenue, DR-1215, Notice of Intent to Make Audit Changes, Moffa, Sutton, & Donnini, Jeanette Moffa lawyer
- [Notice of Proposed Assessment Florida Department of Revenue](https://moffataxlaw.com/notice-of-proposed-assessment-florida-department-of-revenue/) - Florida sales tax audit help, Notice of proposed assessment, florida department of revenue
- [Florida Tax Audit Lawyer](https://moffataxlaw.com/florida-tax-audit-lawyer/) - Florida fuel tax, Interest rate florida department of revenue, audit interest rate florida department of revenue, statute of limitations sales tax, What does DOR do?, Notice of Proposed Assessment, Florida Department of Revenue, Florida tax audit, sales tax audit, letter from Department of Revenue, DR-1215, Notice of Intent to Make Audit Changes, Moffa, Sutton, & Donnini, Jeanette Moffa lawyer
- [Florida's Capital Investment Tax Credit](https://moffataxlaw.com/capital-investment-tax-credit-florida/) - Interest rate florida department of revenue, audit interest rate florida department of revenue, statute of limitations sales tax, What does DOR do?, Notice of Proposed Assessment, Florida Department of Revenue, Florida tax audit, sales tax audit, letter from Department of Revenue, DR-1215, Notice of Intent to Make Audit Changes, Moffa, Sutton, & Donnini, Jeanette Moffa lawyer
- [Florida Gas and Sulfur Production Tax Rates 2025](https://moffataxlaw.com/gas-and-sulfur-production-tax-florida/) - Florida Gas and Sulfur Production Tax Rates, Florida sales tax rates, Department of Revenue lawyer
- [2025 Governmental Leasehold Intangible Tax Valuation Factor Table](https://moffataxlaw.com/florida-government-leasehold-intangible-tax-valuation-factor-2025/) - Jeanette Moffa, Florida government leasehold intangible tax valuation factor
- [Florida Bar Tax Section Fall 2024 Meeting Recap](https://moffataxlaw.com/florida-bar-tax-section-fall-2024-meeting-recap/) - The Florida Bar Tax Section Fall 2024 Meeting was held at the Margaritaville Beach Resort in Hollywood, Florida. Read more about the meeting! Read more about the Florida State and Local Tax meeting
- [Florida Bar Tax Section State Tax Division Report Fall Meeting 2024](https://moffataxlaw.com/florida-bar-tax-section-state-tax-division-report-fall-meeting-2024/) - On October 2nd, 2024, the Florida Department of Revenue issued Order of Emergency Waiver/Deviation (ORDER) #24-002 (Sales and Use Tax and Related Taxes). Meanwhile, on October 11, 2024, the IRS announced an extension until May 1, 2025, to file various federal individual and business tax returns and make payments.
- [Florida Cost of Performance (COP) Apportionment: What is Going On?](https://moffataxlaw.com/florida-cost-of-performance-cop-apportionment-what-is-going-on/) - Seemingly out of nowhere, the Florida Department of Revenue has found itself at the center of some of the most exciting Florida corporate income tax cases in the country.
- [Florida Department of Revenue and IRS Relief for Florida Taxpayers Affected by Recent Hurricanes](https://moffataxlaw.com/florida-department-of-revenue-and-irs-relief-for-florida-taxpayers-affected-by-recent-hurricanes/) - On October 2nd, 2024, the Florida Department of Revenue issued Order of Emergency Waiver/Deviation (ORDER) #24-002 (Sales and Use Tax and Related Taxes). Meanwhile, on October 11, 2024, the IRS announced an extension until May 1, 2025, to file various federal individual and business tax returns and make payments.
- [Florida Bar Tax Section 2024 Fall Meeting at Margaritaville Beach Resort in Hollywood Beach, Florida](https://moffataxlaw.com/florida-bar-tax-section-2024-fall-meeting-at-margaritaville-beach-resort-in-hollywood-beach-florida/) - The Florida Bar Tax Section is holdings its annual Fall Meeting from October 24-26, 2024, at the Margaritaville Beach Resort in Hollywood Beach, Florida.
- [JetBlue Files Motion for Summary Judgement in Challenge to Corporate Income Tax Apportionment Law for Airlines](https://moffataxlaw.com/jetblue-files-motion-for-summary-judgement-in-challenge-to-corporate-income-tax-apportionment-law-for-airlines/) - On September 26, JetBlue responded to the Motion to Dismiss with a Motion for Summary Judgement. Subsequently, on October 17, JetBlue filed its Response to Motion to Dismiss. A Hearing is currently set for November 5th.
- [Florida Amendment 5: Annual Inflation Adjustment for Homestead Property Tax Exemption Value](https://moffataxlaw.com/florida-amendment-5-annual-inflation-adjustment-for-homestead-property-tax-exemption-value/) - By November 5, 2024, Florida voters will decide whether Florida’s Homestead Property Tax Exemption must be adjusted annually to account for inflation.
- [Hillsborough County Transportation Sales Surtax Refund Opportunity](https://moffataxlaw.com/hillsborough-county-transportation-sales-surtax-refund-opportunity-2/) - Tampa Bay area residents and visitors may be eligible for a refund of the transportation sales surtax paid in Hillsborough County, Florida, between January 1, 2019, and March 15, 2021.
- [Overview of Sales Tax in Florida](https://moffataxlaw.com/overview-of-sales-tax-in-florida/) - NEWS & INSIGHTS Overview of Sales Tax in Florida July 24, 2024 Sales tax is a crucial component of state revenue systems across the United States, including Florida. Understanding how sales tax works in Florida is essential for businesses, consumers, and anyone involved in transactions within the state. This comprehensive guide will delve into various
- [Demystifying Florida's Communications Services Tax: A Comprehensive Overview](https://moffataxlaw.com/demystifying-floridas-communications-services-tax-a-comprehensive-overview/) - NEWS & INSIGHTS Understanding Florida's Sales Tax on Services: Implications and Considerations July 24, 2024 In the landscape of state taxation, Florida’s approach to communications services tax (CST) is both intricate and significant. This tax, which applies to a range of telecommunications and related services, plays a crucial role in the state’s revenue generation and
- [Understanding Florida's Sales Tax on Services: Implications and Considerations](https://moffataxlaw.com/understanding-floridas-sales-tax-on-services-implications-and-considerations/) - NEWS & INSIGHTS Understanding Florida's Sales Tax on Services: Implications and Considerations July 24, 2024 In the realm of state taxation, Florida stands out for its unique approach to sales tax, particularly when it comes to services. Unlike many other states that primarily tax tangible goods, Florida also levies sales tax on a broad range
- [Florida Documentary Stamp Tax is imposed on Promissory Notes](https://moffataxlaw.com/florida-documentary-stamp-tax-is-imposed-on-promissory-notes/) - NEWS & INSIGHTS Florida Documentary Stamp Tax is imposed on Promissory Notes July 24, 2024 Having recently celebrated the 4th of July, you may find it interesting to know that Florida has its very own Stamp Act – sort of. Florida’s documentary stamp tax is imposed under Chapter 201, Florida Statutes, entitled “Excise Tax on
- [Florida’s First District Court of Appeal Hears Oral Argument in “0% Sales Tax Rate” Case](https://moffataxlaw.com/floridas-first-district-court-of-appeal-hears-oral-argument-in-0-sales-tax-rate-case/) - NEWS & INSIGHTS Florida’s First District Court of Appeal Hears Oral Argument in “0% Sales Tax Rate” Case April 16, 2024 On April 10, 2024, Jeanette Moffa presented an oral argument at the First District Court of Appeal in Tallahassee, Florida, on behalf of International Bonded Couriers, Inc. International Bonded Couriers, Inc. v. Florida Department
- [Fishing @ FDOR: The Latest Catch](https://moffataxlaw.com/fishing-fdor-the-latest-catch/) - NEWS & INSIGHTS Fishing @ FDOR: The Latest Catch May 3, 2024 On April 8, 2024, the Florida Department of Revenue issued a guidance on the upcoming change in rate on Florida’s sales tax on commercial rent. Florida’s Commercial Rent Tax is reducing from 4.5% to 2.0% effective June 1, 2024. For several years now, Florida
- [Onshore And Off: The SALT Community](https://moffataxlaw.com/onshore-and-off-the-salt-community/) - NEWS & INSIGHTS Onshore And Off: The SALT Community May 3, 2024 The Florida Bar Tax Section held its spring meeting in the Bahamas at the legendary Atlantis Paradise Island Bahamas Resort from May 2-4, 2024. Tax Section Chair Shawn Wolf planned an unforgettable weekend filled with Lord of the Rings references. Always inclusive, the
- [Scuba Study: Dive Deep into Delivery Services](https://moffataxlaw.com/scuba-study-dive-deep-into-delivery-services/) - NEWS & INSIGHTS Scuba Study: Dive Deep into Delivery Services May 3, 2024 The service provided by third-party delivery providers can be easily overlooked from a Florida sales tax perspective for one good reason: it’s a service! Most services in Florida are not subject to tax, although Florida does tax a seemingly random selection of
- [MSD Mangrove: What’s Happening at MSD?](https://moffataxlaw.com/msd-mangrove-whats-happening-at-msd/) - NEWS & INSIGHTS MSD Mangrove: What’s Happening at MSD? May 3, 2024 Your favorite SALT team at Moffa, Sutton, & Donnini enjoyed Firm Weekend 2024 near its satellite office in Tampa. We stayed at the historic Don Cesar hotel, known for its bright pink colors, on Saint Pete beach. On Friday night, we attended a

## Pages

- [Home](https://moffataxlaw.com/) - Sales tax lawyer at Moffa Tax Law provides Florida Department of Revenue defense, sales tax audit help and Division of Administrative Hearings representation
- [Moffa Tax Law Newsletter](https://moffataxlaw.com/moffa-tax-law-newsletter/) - Read the latest Moffa Tax Law articles and newsletters
- [James H Sutton Jr](https://moffataxlaw.com/james-h-sutton-jr/) - James H. Sutton, Jr is both an attorney and CPA and a Shareholder of the firm. James concentrates in the area of Florida tax matters, with an almost exclusive focus on Florida Sales and Use Tax
- [Services](https://moffataxlaw.com/services/) - Moffa Tax Law offers expert tax law services, including planning, audits, appeals, litigation, and refunds to help resolve tax issues effectively.
- [Restaurant Sales Tax Guide](https://moffataxlaw.com/restaurant-sales-tax-guide/) - Florida restaurants face complex sales and use tax rules. Learn how gratuities, catering, delivery services, exempt sales, and alcohol compliance affect your business—and how Moffa Tax Law can protect you from costly audits.
- [Convenience Store Sales Tax Guide](https://moffataxlaw.com/florida-convenience-store-sales-tax-guide/) - Florida convenience store owners: learn how sales tax applies to groceries, tobacco, alcohol, lottery, and gas sales, plus exemptions, audit triggers, and compliance risks.
- [Marine Industry Sales Tax Guide](https://moffataxlaw.com/marine-industry-sales-tax-guide/) - Florida sales tax guide for boat dealers and yacht brokers. Learn the rules for vessel sales, yacht transactions, trade-ins, exemptions, dealer compliance, documentation fees, and marine industry tax audits.
- [Moffa Florida Tax Library](https://moffataxlaw.com/moffa-florida-tax-library/) - The Moffa Florida Tax Library offers quick, easy access to Florida tax laws, DOR resources, and relevant statutes—ideal for both professionals and clients.
- [Florida Tax Industry Guides](https://moffataxlaw.com/florida-tax-industry-guides/) - Explore industry-specific sales and use tax guidelines —covering aircraft dealers, restaurants, vehicle rentals, cleaning services, vending machines, and more in one convenient resource
- [Florida Administrative Rules](https://moffataxlaw.com/florida-administrative-rules/) - Explore Moffa Tax Law's comprehensive information on Florida Administrative Rules from the Department of Revenue.
- [Fort Lauderdale Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/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.
- [​​Sales and Use Tax](https://moffataxlaw.com/sales-and-use-tax/) - Discover Florida's Sales and Use Tax, including rates, exemptions, surtaxes, and transient rental taxes. Learn how taxes apply to purchases and rentals statewide.
- [Security Services Sales Tax Guide](https://moffataxlaw.com/security-services-sales-tax-guide/) - Florida broadly taxes security, detective, and protection services. This guide explains taxable services, exemptions, how the taxable sales price is calculated, surtax rules, registration, filing requirements, and audit risks.
- [Cleaning Services Sales Tax Guide](https://moffataxlaw.com/cleaning-services-sales-tax-guide/) - Florida cleaning service providers face complex sales tax rules for residential and commercial cleaning, janitorial services, and mandatory cleaning fees. Learn how classification, exemptions, and surtax rules apply—and avoid costly Florida Department of Revenue audit pitfalls.
- [About Us](https://moffataxlaw.com/about-us/) - Moffa Tax Law specializes in representing taxpayers against state, local, and federal tax agencies, providing expert legal defense and guidance.
- [Diana Tully](https://moffataxlaw.com/diana-tully/) - Diana Tully, our Practice Manager, joined the Law Offices of Moffa, Sutton & Donnini, P.A. in 2024. She has been an admitted attorney in New York since 2000.
- [Liam Lyon](https://moffataxlaw.com/liam-lyon/) - Liam Lyon (954) 800-4138 Trade Centre South, Suite 930A 100 W Cypress Creek Rd. Fort Lauderdale, FL 33309 info@moffataxlaw.com First Name Last Name Title Company Email Phone Number Submit
- [Orlando Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/orlando-sales-tax-audit-defense-lawyer/) - Protect your business with expert Orlando sales tax audit defense. Moffa Tax Law guides you through audits and resolves disputes with proven legal strategies.
- [Tampa Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/tampa-sales-tax-audit-defense-lawyer/) - Protect your business with expert Tampa sales tax audit defense. Moffa Tax Law helps you handle audits and resolve tax disputes with confidence.
- [Dylan Weingarden](https://moffataxlaw.com/dylan-weingarden/) - Dylan Weingarden is an Associate in the Fort Lauderdale office of Moffa Tax Law
- [Michele Larrinaga](https://moffataxlaw.com/michele-larrinaga/) - Michele Larrinaga is an Associate in the Tampa office of Moffa Tax Law
- [Richardson Jean](https://moffataxlaw.com/richardson-jean/) - Richardson Jean is an Associate in the Fort Lauderdale office of Moffa Tax Law
- [Practice Areas](https://moffataxlaw.com/practice-areas/) - Moffa Tax Law represents taxpayers in sales and use tax, corporate income tax, property tax, and more. Our practice areas defend against state, local, and federal agencies.
- [Construction Sales Tax Guide](https://moffataxlaw.com/construction-sales-tax-guide/) - Florida contractors face complex sales tax rules on construction, repairs, fixtures, and materials. Learn how contracts, exemptions, and surtax rules apply, and avoid costly audit pitfalls.
- [Auto Dealer Sales Tax Guide](https://moffataxlaw.com/florida-auto-dealer-sales-tax-guide/) - Florida auto dealers: understand taxable sales price, exemptions and documentation, surtax rules, dealer registration and filing, loaner/demo vehicles, tire & battery fees, and the rental car surcharge.
- [Aircraft Sales Tax Guide](https://moffataxlaw.com/florida-aircraft-sales-tax-guide/) - Florida aircraft owners and dealers: learn how sales tax applies to aircraft sales and leases, exemptions, use tax rules, registration, documentation, and audit risks.
- [Florida Tourist Development Tax](https://moffataxlaw.com/florida-tourist-development-tax/) - Learn about Florida’s Tourist Development Tax, who it applies to, how much it is, and what rental owners need to know to stay compliant with state and local laws.
- [Local Option Taxes](https://moffataxlaw.com/local-option-taxes/) - Discover Florida Local Option Taxes, imposed by local governments for community projects. Learn about tax types, administration, and fund distribution by the state.
- [Florida Reemployment Tax](https://moffataxlaw.com/florida-reemployment-tax/) - Learn about Florida Reemployment Tax, paid by employers to fund reemployment benefits.
- [Florida Documentary Stamp Tax](https://moffataxlaw.com/florida-documentary-stamp-tax/) - Learn about Florida Documentary Stamp Tax, an excise tax on deeds, promissory notes, and mortgages. Paid at recording or directly to the Department of Revenue.
- [Florida State and Local Tax Refunds](https://moffataxlaw.com/florida-state-and-local-tax-refunds/) - Recover overpaid Florida state & local taxes with Moffa Tax Law. We help businesses file refund claims and maximize returns efficiently.
- [Florida State Tax Criminal Defense](https://moffataxlaw.com/florida-state-tax-criminal-defense/) - Facing Florida state tax charges? Moffa Tax Law provides aggressive criminal tax defense to protect your rights and your future.
- [Florida State and Local Tax Litigation](https://moffataxlaw.com/florida-state-and-local-tax-litigation/) - Moffa Tax Law defends businesses in litigation and appeals, including DOAH and District Courts of Appeal.
- [Florida State and Local Tax Controversy](https://moffataxlaw.com/florida-state-and-local-tax-controversy/) - Moffa Tax Law helps Florida businesses resolve tax disputes through audits, appeals, settlements, and litigation. Experienced, strategic tax defense.
- [Tax Audit Defense Services](https://moffataxlaw.com/tax-audit-defense-services/) - Moffa Tax Law provides expert Florida sales tax audit defense for businesses, offering tailored services from pre-audit preparation to representation and appeals.
- [Florida State and Local Tax Planning](https://moffataxlaw.com/florida-state-and-local-tax-planning/) - Expert Florida state & local tax planning to reduce liabilities, ensure compliance, and protect your business. Moffa Tax Law can help.
- [Other Taxes](https://moffataxlaw.com/other-taxes/) - Explore Florida's other taxes, including Documentary Stamp Tax, Reemployment Tax, and Local Option Taxes. Learn about rates, applications, and compliance.
- [Property Tax](https://moffataxlaw.com/property-tax/) - Learn about Florida property taxes, roles of the Property Appraiser, Tax Collector, and Value Adjustment Board, plus insights on assessments and appeals.
- [Corporate Income Tax](https://moffataxlaw.com/corporate-income-tax/) - Learn about Florida's corporate income tax, imposed on businesses operating in the state. Explore tax rates, federal adjustments, and apportionment rules.
- [Contact](https://moffataxlaw.com/contact/) - Contact Moffa Tax Law for expert tax defense, planning, audits, and litigation. We specialize in fair SALT policy solutions for Florida taxpayers.
- [Miami Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/miami-sales-tax-audit-defense-lawyer/) - Protect your business with expert Miami sales tax audit defense. Moffa Tax Law helps you navigate audits and resolve disputes effectively.
- [Jeanette Moffa](https://moffataxlaw.com/jeanette-moffa/) - Jeanette Moffa is a tax lawyer that focuses her practice in Florida state and local tax, with an emphasis on sales and use tax as well as providing SALT planning and consulting.
- [Florida Administrative Code](https://moffataxlaw.com/florida-administrative-code/) - Explore a complete list of Florida Rule Chapter 12A-1 codes with titles and direct links. Stay informed on sales and use tax regulations.
- [Locations](https://moffataxlaw.com/locations/) - Is your Florida business facing a sales tax audit from the Department of Revenue? Moffa Tax Law represents businesses across the state—whether you're in a major metro or a smaller community.
- [Tallahassee Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/tallahassee-sales-tax-audit-defense-lawyer/) - Defend your Tallahassee business from sales tax audits with tailored legal strategies. Expert tax attorney ensuring compliance and peace of mind.
- [Pensacola Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/pensacola-sales-tax-audit-defense-lawyer/) - Defend your Pensacola business from sales tax audits with experienced legal representation. Get tailored strategies and ensure compliance without worry.
- [Gainesville Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/gainesville-sales-tax-audit-defense-lawyer/) - Safeguard your Gainesville business with expert sales tax audit defense. Trust a seasoned tax attorney to protect your interests and ensure compliance.
- [St. Petersburg Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/st-petersburg-sales-tax-audit-defense-lawyer/) - Protect your business with expert sales tax audit defense in Sarasota & Bradenton. Get trusted legal help from an experienced tax attorney.
- [Sarasota and Bradenton Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/sarasota-and-bradenton-sales-tax-audit-defense-lawyer/) - Protect your business with expert sales tax audit defense in Sarasota & Bradenton. Get trusted legal help from an experienced tax attorney.
- [Naples and Fort Myers Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/naples-and-fort-myers-sales-tax-audit-defense-lawyer/) - Protect your business with expert sales tax audit defense in Naples & Fort Myers. Moffa Tax Law helps you navigate audits and resolve disputes effectively.
- [Jacksonville Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/jacksonville-sales-tax-audit-defense-lawyer/) - Protect your business with trusted Jacksonville sales tax audit defense. Moffa Tax Law provides skilled guidance through audits and dispute resolution.
- [West Palm Beach Sales Tax Audit Defense Lawyer](https://moffataxlaw.com/west-palm-beach-sales-tax-audit-defense-lawyer/) - Protect your business with expert West Palm Beach sales tax audit defense. Moffa Tax Law helps you navigate audits and resolve disputes efficiently.
- [Subscribe](https://moffataxlaw.com/subscribe/) - Sign Up For Our SALTy Orange Newsletter Subscribe You may unsubscribe from these communications at any time.
- [Rex Ware](https://moffataxlaw.com/rex-ware/) - Rex practices primarily in the areas of State & Local Taxation and Administrative Law.
- [Matthew R Parker](https://moffataxlaw.com/matthew-r-parker/) - Matthew Parker is an Senior Attorney who joined The Law Offices of Moffa, Sutton, & Donnini, P.A. in 2014. Mr. Parker concentrates in all areas of Florida sales and use tax
- [Joseph Moffa](https://moffataxlaw.com/joseph-moffa/) - Joe Moffa is both a CPA and attorney, a Shareholder of the firm, and as well as founder of the firm.
- [Jonathan Taylor](https://moffataxlaw.com/jonathan-taylor/) - Jonathan Taylor is a Senior Attorney who originally joined The Law Offices of Moffa, Sutton, & Donnini, P.A., in 2016. Mr. Taylor concentrates in the areas of Florida tax appeals and general administrative appeals.
- [James F McAuley](https://moffataxlaw.com/james-f-mcauley/) - James (Jim) F. McAuley is an experienced attorney, joining the firm in 2015 after an exemplary career with the state of Florida.
- [Jackie Mustian](https://moffataxlaw.com/jackie-mustian/) - Jackie Mustian is an associate attorney who joined the Law Offices of Moffa, Sutton, & Donnini, P.A. in 2023. She focuses her practice on Florida state and local tax
- [Gerald J Donnini II](https://moffataxlaw.com/gerald-j-donnini-ii/) - Gerald J Donnini II is a tax lawyer that focuses her practice in Florida state and local tax, with an emphasis on sales and use tax as well as providing SALT planning and consulting.
- [Florida Voluntary Disclosure Program](https://moffataxlaw.com/florida-voluntary-disclosure-program/) - Learn about Florida's voluntary disclosure program, which allows taxpayers to self-report unpaid taxes, often with waived penalties. Find out how to take advantage of this opportunity.
- [Florida Tax Appeals Representation](https://moffataxlaw.com/florida-tax-appeals-representation/) - Moffa Tax Law provides expert tax appeals representation in Florida, helping businesses and individuals contest sales, income, and property tax assessments effectively.
- [Florida Tax Audit Overview](https://moffataxlaw.com/florida-tax-audit-overview/) - Learn about Florida Department of Revenue audits, which ensure tax compliance and may help businesses improve bookkeeping. Audits can result in adjustments, corrections, or even refunds.
- [Florida Tax Guide for Businesses](https://moffataxlaw.com/florida-tax-guide-for-businesses/) - Access essential information for newly registered businesses to navigate working with the Florida Department of Revenue efficiently
- [Florida Tax Incentives for Businesses](https://moffataxlaw.com/florida-tax-incentives-for-businesses/) - Explore Florida's tax incentives, including credits, refunds, and benefits for corporate income tax and sales and use tax, aimed at fostering business growth and job creation.
- [Florida Tax Litigation Services](https://moffataxlaw.com/florida-tax-litigation-services/) - Expert Florida tax litigation with Moffa Tax Law. Navigate state and federal tax disputes with strategic, personalized advocacy for businesses and individuals.
- [Florida Taxpayer’s Bill of Rights](https://moffataxlaw.com/florida-taxpayers-bill-of-rights/) - Discover how the Florida Department of Revenue upholds tax law fairly, promoting voluntary compliance and protecting taxpayer rights through the Taxpayer’s Bill of Rights.
- [Salty Orange](https://moffataxlaw.com/salty-orange/) - Read the latest SALTy Orange articles and newsletters
- [Florida Department of Revenue Forms and Publications](https://moffataxlaw.com/florida-department-of-revenue-forms-and-publications/) - Find Florida Department of Revenue forms and publications, including tax forms and guides, to stay compliant and informed. Updated resources for individuals and businesses
- [David J Brennan Jr](https://moffataxlaw.com/david-j-brennan-jr/) - David Brennan is a partner of the Law Offices of Moffa, Sutton, & Donnini, P.A. He joined the firm in 2016 as an Associate Attorney

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- [Florida Tax Law](https://moffataxlaw.com/tag/florida-tax-law/)
- [Election Law](https://moffataxlaw.com/tag/election-law/)
- [Florida Auto Dealers](https://moffataxlaw.com/tag/florida-auto-dealers/)
- [Out-of-State Vehicle Sales](https://moffataxlaw.com/tag/out-of-state-vehicle-sales/)
- [Nonresident Purchasers](https://moffataxlaw.com/tag/nonresident-purchasers/)
- [Form DR-123](https://moffataxlaw.com/tag/form-dr-123/)
- [Vehicle Sales Tax Exemptions](https://moffataxlaw.com/tag/vehicle-sales-tax-exemptions/)
- [Sales Tax Audits](https://moffataxlaw.com/tag/sales-tax-audits/)
- [Interstate Vehicle Transactions](https://moffataxlaw.com/tag/interstate-vehicle-transactions/)
- [Cash Rounding](https://moffataxlaw.com/tag/cash-rounding/)
- [Florida Cash Transactions](https://moffataxlaw.com/tag/florida-cash-transactions/)
- [Florida Senate Bill 1074](https://moffataxlaw.com/tag/florida-senate-bill-1074/)
- [Mandatory Nickel Rounding](https://moffataxlaw.com/tag/mandatory-nickel-rounding/)
- [Penny Elimination](https://moffataxlaw.com/tag/penny-elimination/)
- [Point-of-Sale Compliance](https://moffataxlaw.com/tag/point-of-sale-compliance/)
- [Retail Sales Tax](https://moffataxlaw.com/tag/retail-sales-tax/)
- [Sales Tax Compliance](https://moffataxlaw.com/tag/sales-tax-compliance/)
- [Tax Information Publication 26A01-03](https://moffataxlaw.com/tag/tax-information-publication-26a01-03/)
- [Florida Retailers](https://moffataxlaw.com/tag/florida-retailers/)
- [Discretionary Sales Surtax](https://moffataxlaw.com/tag/discretionary-sales-surtax/)
- [Cash Payment Rules](https://moffataxlaw.com/tag/cash-payment-rules/)
- [Business Compliance](https://moffataxlaw.com/tag/business-compliance/)
- [DR-15 Reporting](https://moffataxlaw.com/tag/dr-15-reporting/)
- [Cash Handling Procedures](https://moffataxlaw.com/tag/cash-handling-procedures/)
- [For this article](https://moffataxlaw.com/tag/for-this-article/)
- [the tags should focus on marketplace facilitator laws](https://moffataxlaw.com/tag/the-tags-should-focus-on-marketplace-facilitator-laws/)
- [sales tax liability](https://moffataxlaw.com/tag/sales-tax-liability/)
- [audit exposure](https://moffataxlaw.com/tag/audit-exposure/)
- [and multistate tax compliance rather than Florida-specific cash transaction rules. **Recommended Tags:** Marketplace Facilitators](https://moffataxlaw.com/tag/and-multistate-tax-compliance-rather-than-florida-specific-cash-transaction-rules-recommended-tags-marketplace-facilitators/)
- [Marketplace Sales Tax](https://moffataxlaw.com/tag/marketplace-sales-tax/)
- [Marketplace Provider](https://moffataxlaw.com/tag/marketplace-provider/)
- [Online Marketplaces](https://moffataxlaw.com/tag/online-marketplaces/)
- [Digital Commerce](https://moffataxlaw.com/tag/digital-commerce/)
- [Multistate Tax](https://moffataxlaw.com/tag/multistate-tax/)
- [Wisconsin Sales Tax](https://moffataxlaw.com/tag/wisconsin-sales-tax/)
- [Wisconsin Department of Revenue](https://moffataxlaw.com/tag/wisconsin-department-of-revenue/)
- [Wisconsin Court of Appeals](https://moffataxlaw.com/tag/wisconsin-court-of-appeals/)
- [StubHub](https://moffataxlaw.com/tag/stubhub/)
- [Ticket Sales](https://moffataxlaw.com/tag/ticket-sales/)
- [Admissions Tax](https://moffataxlaw.com/tag/admissions-tax/)
- [Economic Nexus](https://moffataxlaw.com/tag/economic-nexus/)
- [Sales Tax Collection](https://moffataxlaw.com/tag/sales-tax-collection/)
- [Merchant of Record](https://moffataxlaw.com/tag/merchant-of-record/)
- [Platform Liability](https://moffataxlaw.com/tag/platform-liability/)
- [Tax Litigation](https://moffataxlaw.com/tag/tax-litigation/)
- [Audit Defense](https://moffataxlaw.com/tag/audit-defense/)
- [Remote Sellers](https://moffataxlaw.com/tag/remote-sellers/)
- [E-Commerce Tax](https://moffataxlaw.com/tag/e-commerce-tax/)
- [State Tax Law](https://moffataxlaw.com/tag/state-tax-law/)
- [Sales Tax Nexus](https://moffataxlaw.com/tag/sales-tax-nexus/)
- [Transaction Tax](https://moffataxlaw.com/tag/transaction-tax/)
- [Platform Compliance](https://moffataxlaw.com/tag/platform-compliance/)
- [Tax Risk Management](https://moffataxlaw.com/tag/tax-risk-management/)
- [Florida Marketplace Facilitator Law](https://moffataxlaw.com/tag/florida-marketplace-facilitator-law/)
- [Marketplace Facilitators](https://moffataxlaw.com/tag/marketplace-facilitators/)
- [South Carolina Sales Tax](https://moffataxlaw.com/tag/south-carolina-sales-tax/)
- [Third-Party Marketplace Sales](https://moffataxlaw.com/tag/third-party-marketplace-sales/)
- [Amazon Services](https://moffataxlaw.com/tag/amazon-services/)
- [Local Option Fuel Tax](https://moffataxlaw.com/tag/local-option-fuel-tax/)
- [Fuel Tax Compliance](https://moffataxlaw.com/tag/fuel-tax-compliance/)
- [Motor Fuel Tax](https://moffataxlaw.com/tag/motor-fuel-tax/)
- [County Tax Ordinances](https://moffataxlaw.com/tag/county-tax-ordinances/)
- [Interlocal Agreements](https://moffataxlaw.com/tag/interlocal-agreements/)
- [Natural Gas Tax](https://moffataxlaw.com/tag/natural-gas-tax/)
- [Electricity Tax](https://moffataxlaw.com/tag/electricity-tax/)
- [Utility Tax Compliance](https://moffataxlaw.com/tag/utility-tax-compliance/)
- [Solid Mineral Severance Tax](https://moffataxlaw.com/tag/solid-mineral-severance-tax/)
- [Phosphate Rock Tax](https://moffataxlaw.com/tag/phosphate-rock-tax/)
- [Heavy Minerals Tax](https://moffataxlaw.com/tag/heavy-minerals-tax/)
- [Gas Production Tax](https://moffataxlaw.com/tag/gas-production-tax/)
- [Sulfur Production Tax](https://moffataxlaw.com/tag/sulfur-production-tax/)
- [Severance Tax](https://moffataxlaw.com/tag/severance-tax/)
- [Producer Price Index](https://moffataxlaw.com/tag/producer-price-index/)
- [Tax Information Publication](https://moffataxlaw.com/tag/tax-information-publication/)
- [Florida Statutes](https://moffataxlaw.com/tag/florida-statutes/)
- [Tax Rate Adjustments](https://moffataxlaw.com/tag/tax-rate-adjustments/)
- [Energy Tax](https://moffataxlaw.com/tag/energy-tax/)
- [Excise Tax](https://moffataxlaw.com/tag/excise-tax/)
- [Tax Compliance Deadlines](https://moffataxlaw.com/tag/tax-compliance-deadlines/)
- [Form DR-133](https://moffataxlaw.com/tag/form-dr-133/)
- [Form DR-142ES](https://moffataxlaw.com/tag/form-dr-142es/)
- [Form DR-144ES](https://moffataxlaw.com/tag/form-dr-144es/)
- [Gold Bullion](https://moffataxlaw.com/tag/gold-bullion/)
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- [Investment Assets](https://moffataxlaw.com/tag/investment-assets/)
- [Legal Tender](https://moffataxlaw.com/tag/legal-tender/)
- [Precious Metals](https://moffataxlaw.com/tag/precious-metals/)
- [Silver Bullion](https://moffataxlaw.com/tag/silver-bullion/)
- [Silver Coins](https://moffataxlaw.com/tag/silver-coins/)
- [Tangible Personal Property](https://moffataxlaw.com/tag/tangible-personal-property/)
- [Tax Compliance](https://moffataxlaw.com/tag/tax-compliance/)
- [Tax Planning](https://moffataxlaw.com/tag/tax-planning/)
- [Uniform Commercial Code](https://moffataxlaw.com/tag/uniform-commercial-code/)
- [Tax Section Organizational Meeting](https://moffataxlaw.com/tag/tax-section-organizational-meeting/)
- [Amelia Island](https://moffataxlaw.com/tag/amelia-island/)
- [Omni Amelia Island Resort](https://moffataxlaw.com/tag/omni-amelia-island-resort/)
- [Florida Tax Attorneys](https://moffataxlaw.com/tag/florida-tax-attorneys/)
- [Tax Section Leadership](https://moffataxlaw.com/tag/tax-section-leadership/)
- [CLE Programming](https://moffataxlaw.com/tag/cle-programming/)
- [Continuing Legal Education](https://moffataxlaw.com/tag/continuing-legal-education/)
- [SALT Practice](https://moffataxlaw.com/tag/salt-practice/)
- [Tax Section Committees](https://moffataxlaw.com/tag/tax-section-committees/)
- [Tax Section Divisions](https://moffataxlaw.com/tag/tax-section-divisions/)
- [New Tax Lawyers](https://moffataxlaw.com/tag/new-tax-lawyers/)
- [Women in Tax](https://moffataxlaw.com/tag/women-in-tax/)
- [Executive Council](https://moffataxlaw.com/tag/executive-council/)
- [Tax Section Chair](https://moffataxlaw.com/tag/tax-section-chair/)
- [Mike Wilson](https://moffataxlaw.com/tag/mike-wilson/)
- [Florida Bar Events](https://moffataxlaw.com/tag/florida-bar-events/)
- [Legal Conferences Florida](https://moffataxlaw.com/tag/legal-conferences-florida/)
- [Tax Law Networking](https://moffataxlaw.com/tag/tax-law-networking/)
- [Sales Tax Refunds](https://moffataxlaw.com/tag/sales-tax-refunds/)
- [Bad Debt Deduction](https://moffataxlaw.com/tag/bad-debt-deduction/)
- [Tax Refund Litigation](https://moffataxlaw.com/tag/tax-refund-litigation/)
- [Chapter 212 Florida Statutes](https://moffataxlaw.com/tag/chapter-212-florida-statutes/)
- [Chapter 72 Florida Statutes](https://moffataxlaw.com/tag/chapter-72-florida-statutes/)
- [Dealer Registration](https://moffataxlaw.com/tag/dealer-registration/)
- [Standing in Tax Cases](https://moffataxlaw.com/tag/standing-in-tax-cases/)
- [Administrative Law Florida](https://moffataxlaw.com/tag/administrative-law-florida/)
- [Circuit Court Decisions](https://moffataxlaw.com/tag/circuit-court-decisions/)
- [Refund Claims](https://moffataxlaw.com/tag/refund-claims/)
- [Private Label Credit Cards](https://moffataxlaw.com/tag/private-label-credit-cards/)
- [Financial Institutions Tax Issues](https://moffataxlaw.com/tag/financial-institutions-tax-issues/)
- [Abandoned Property](https://moffataxlaw.com/tag/abandoned-property/)
- [Chapter 717 Florida Statutes](https://moffataxlaw.com/tag/chapter-717-florida-statutes/)
- [Financial Services Regulation](https://moffataxlaw.com/tag/financial-services-regulation/)
- [Florida Department of Financial Services](https://moffataxlaw.com/tag/florida-department-of-financial-services/)
- [Florida Legislation](https://moffataxlaw.com/tag/florida-legislation/)
- [Florida SB 1452](https://moffataxlaw.com/tag/florida-sb-1452/)
- [Gold and Silver Legal Tender](https://moffataxlaw.com/tag/gold-and-silver-legal-tender/)
- [My Safe Florida Home Program](https://moffataxlaw.com/tag/my-safe-florida-home-program/)
- [Unclaimed Property](https://moffataxlaw.com/tag/unclaimed-property/)
- [Florida Hunting Fishing and Camping Sales Tax Holiday](https://moffataxlaw.com/tag/florida-hunting-fishing-and-camping-sales-tax-holiday/)
- [Florida Sales Tax Holiday 2026](https://moffataxlaw.com/tag/florida-sales-tax-holiday-2026/)
- [TIP 26A01-06](https://moffataxlaw.com/tag/tip-26a01-06/)
- [Retailer Compliance](https://moffataxlaw.com/tag/retailer-compliance/)
- [Marketplace Facilitator Tax](https://moffataxlaw.com/tag/marketplace-facilitator-tax/)
- [Remote Seller Compliance](https://moffataxlaw.com/tag/remote-seller-compliance/)
- [Firearms Tax Exemption](https://moffataxlaw.com/tag/firearms-tax-exemption/)
- [Ammunition Tax Exemption](https://moffataxlaw.com/tag/ammunition-tax-exemption/)
- [Hunting Supplies](https://moffataxlaw.com/tag/hunting-supplies/)
- [Fishing Supplies](https://moffataxlaw.com/tag/fishing-supplies/)
- [Camping Supplies](https://moffataxlaw.com/tag/camping-supplies/)
- [Florida Legislative Updates](https://moffataxlaw.com/tag/florida-legislative-updates/)
- [Florida Tax Developments](https://moffataxlaw.com/tag/florida-tax-developments/)
- [Florida Retail Tax](https://moffataxlaw.com/tag/florida-retail-tax/)
- [Back-to-School Sales Tax Holiday](https://moffataxlaw.com/tag/back-to-school-sales-tax-holiday/)
- [Florida Back-to-School Sales Tax Holiday](https://moffataxlaw.com/tag/florida-back-to-school-sales-tax-holiday/)
- [TIP 26A01-11](https://moffataxlaw.com/tag/tip-26a01-11/)
- [School Supply Tax Exemption](https://moffataxlaw.com/tag/school-supply-tax-exemption/)
- [Computer Tax Exemption](https://moffataxlaw.com/tag/computer-tax-exemption/)
- [Clothing Tax Exemption](https://moffataxlaw.com/tag/clothing-tax-exemption/)
- [Learning Aids Tax Exemption](https://moffataxlaw.com/tag/learning-aids-tax-exemption/)
- [Florida Tax Guidance](https://moffataxlaw.com/tag/florida-tax-guidance/)
- [Florida DOR Guidance](https://moffataxlaw.com/tag/florida-dor-guidance/)
- [Florida Marketplace Sellers](https://moffataxlaw.com/tag/florida-marketplace-sellers/)
- [Florida Sales Tax Compliance](https://moffataxlaw.com/tag/florida-sales-tax-compliance/)
- [Sales Tax Holiday Compliance](https://moffataxlaw.com/tag/sales-tax-holiday-compliance/)
- [Online Sales Tax Compliance](https://moffataxlaw.com/tag/online-sales-tax-compliance/)
- [Personal Computer Tax Exemption](https://moffataxlaw.com/tag/personal-computer-tax-exemption/)
- [Back-to-School Tax Exemption](https://moffataxlaw.com/tag/back-to-school-tax-exemption/)
- [Florida Consumer Tax Relief](https://moffataxlaw.com/tag/florida-consumer-tax-relief/)
- [Florida Tax Legislation](https://moffataxlaw.com/tag/florida-tax-legislation/)
- [IRC Conformity](https://moffataxlaw.com/tag/irc-conformity/)
- [Florida Tax Credits](https://moffataxlaw.com/tag/florida-tax-credits/)
- [Strong Families Tax Credit](https://moffataxlaw.com/tag/strong-families-tax-credit/)
- [Child Care Tax Credit Program](https://moffataxlaw.com/tag/child-care-tax-credit-program/)
- [Florida Sales Tax Exemptions](https://moffataxlaw.com/tag/florida-sales-tax-exemptions/)
- [Florida Tax Compliance](https://moffataxlaw.com/tag/florida-tax-compliance/)
- [Florida Tax Planning](https://moffataxlaw.com/tag/florida-tax-planning/)
- [Florida SALT](https://moffataxlaw.com/tag/florida-salt/)
- [Tax Information Publications](https://moffataxlaw.com/tag/tax-information-publications/)
- [TIP 26C01-01](https://moffataxlaw.com/tag/tip-26c01-01/)
- [Florida Tax Professionals](https://moffataxlaw.com/tag/florida-tax-professionals/)
- [Women Tax Attorneys](https://moffataxlaw.com/tag/women-tax-attorneys/)
- [Tax Leadership](https://moffataxlaw.com/tag/tax-leadership/)
- [Professional Development](https://moffataxlaw.com/tag/professional-development/)
- [Tax Education](https://moffataxlaw.com/tag/tax-education/)
- [Women Lawyers.](https://moffataxlaw.com/tag/women-lawyers/)