SALT on the Shore: The Ultimate 2026 Guide to Florida State and Local Tax  (6 CLE/CPE Hours)

Florida state and local tax is not a niche issue anymore.

Florida state and local tax is increasingly being shaped not just by statutes, but by audit practices, procedural decisions, and litigation strategy. That shift is exactly what the Florida Bar Tax Section’s upcoming program—“SALT on the Shore: Florida State & Local Tax in Focus”—is designed to address.

Held May 15, 2026, at the Ritz Carlton in Key Biscayne (with a live webcast option), this is a full-day, 6-credit CLE/CPE program that walks through the core areas of Florida SALT—not in isolation, but as they are actually encountered in practice.

A Program Built Around How Florida Tax Actually Works

The structure of this CLE reflects a reality most practitioners already know: Florida tax issues rarely stay in one category.

Instead of siloed sessions, the program moves across the major areas of Florida taxation:

• Property Tax
• Sales and Use Tax
• Corporate Income Tax
• Residency and Income Tax 
• Documentary Stamp Tax
• Ethics in State and Local Tax

But more importantly, each panel is framed around how these issues arise in real-world scenarios—audits, disputes, and transactions—not just what the statutes say.

What the Panels Are Actually About

Property Tax 

Presented by: H. French Brown IV, Jones Walker, Tallahassee, FL

This session focuses on valuation disputes, exemption issues, and current litigation trends. Expect discussion of how property appraisers and taxpayers are approaching contested valuations and where disputes are heading in Florida courts.

Objectives include understanding the framework and unique procedures of the property tax system.  This includes the various state and local entities engaged in the taxes administration and the amounts at issue. 

Sales and Use Tax 

Presented by: Jeanette Moffa, Moffa Sutton & Donnini, Fort Lauderdale, FL

The sales tax portion centers on new laws, regulations, exemptions and tax holidays. In addition, it covers audit defense and litigation, including:

• common audit triggers
• sampling methodologies
• records issues and information requests
• how disputes develop from audit to litigation

This is the area where many Florida businesses face the greatest risk—and where procedural strategy often matters as much as substantive law.

Corporate Income Tax 

Presented by: Michael Bowen, Akerman, Jacksonville, FL

This panel addresses Florida’s corporate income tax system, including:

• apportionment and sourcing issues
• interaction with federal conformity
• multistate tax considerations

The discussion is expected to focus on how these issues are being interpreted and challenged in practice, not just in theory.

Residency and Income Issues

Presented by: Debra Herman, Hodgson Russ, New York City, NY

Residency continues to be an increasingly contested area, particularly for high-net-worth individuals and multi-state taxpayers. This course explores the fundamentals of state income tax residency and nonresident income tax allocation.  High-net worth individuals are continuing to leave high-tax states in significant numbers to low or no-tax states, often without a full understanding of the legal framework for changing their residency.  These moves often trigger state tax audits, which could be very costly for taxpayers.  Participants will learn residency and domicile distinctions, key factors for establishing domicile, practical insight into the audit process, and strategies to manage state tax obligations and issues.  The panelist will also discuss the basics of nonresident taxation and key issues and hot topics, which is critical for tax practitioners, business owners, executives, and other professionals that deal with tax issues for high net-worth individuals.

Participants will learn to:

• Identify the varying state-level definitions of “resident”
• Identify how to navigate the nuances of statutory residency tests 
• Describe the five domicile factors and strategies to defend positions in case of audits
• Recognize how to advise clients on income allocation issues, including rules for sourcing compensation and other types of income
• Identify state resident credit considerations

Documentary Stamp Tax

Presented by: Burt Bruton, Greenberg Traurig, Miami, FL

Often overlooked until it becomes critical, documentary stamp tax plays a major role in Florida real estate and financing transactions.

This session focuses on:

• structuring considerations
• common pitfalls
• how these issues arise in audits and disputes

Ethics in Florida SALT

Presented by: Michael Lampert, Michael A. Lampert P.A., West Palm Beach, FL & Mitchell Horowitz, Buchanan Ingersoll & Rooney, Tampa, FL

The ethics component ties directly into the reality of Florida tax practice, including:

• handling audit interactions
• managing client expectations
• navigating procedural obligations

Why This CLE Feels Different

Most CLEs either:

• go deep on one topic, or
• provide a high-level overview without practical depth

This program sits in between—but in a way that is more reflective of actual practice.

It is designed to answer questions like:

• Where are audits actually focusing right now?
• What procedural issues are deciding cases?
• How do these different tax systems interact in real disputes?

That kind of perspective usually comes from experience—not from presentations.

The Value of the Speaker Lineup

The program features experienced Florida SALT practitioners from across the state, including attorneys who:

• actively handle audits
• litigate tax disputes
• advise on complex planning issues

That matters, because the value of a program like this is not just the topics—it is the current insight into how Florida tax is being applied right now.

Who Should Be Paying Attention

This is not just for tax specialists.

It is particularly useful for:

• business and corporate attorneys with Florida exposure
• real estate attorneys dealing with transactional risk
• CPAs and advisors managing Florida clients
• practitioners handling audits or administrative challenges

Even those who only occasionally deal with Florida tax issues will recognize how quickly those issues can become central.

Final Takeaway

There are many CLE programs that provide updates.

There are far fewer that provide context—how Florida tax operates across audit, procedure, and litigation at the same time.

“SALT on the Shore: Florida State & Local Tax in Focus” is one of the few programs that does that.