Phillip Morris International (PMI) requested a declaratory statement regarding the taxability of their IQOS “heat stick” tobacco products. During the pendency of the ABT response, the First District Court of Appeal released an opinion expanding the judicial interpretation of the term “loose tobacco suitable for smoking” as used in chapter 210, Florida Statutes, to include hookah
The First District Court of Appeal upheld a ruling that hookah products are “loose tobacco suitable for smoking” and therefore taxable as Other Tobacco Products (OTP) under Florida law. The hookah products in question are made from tobacco leaves combined with a binding mixture.
In the 2-1 decision, the majority opinion claimed the statutory phrase
Effective January 1, 2025, Hillsborough County businesses face critical sales tax adjustments following a Florida Supreme Court ruling and legislation passed during the 2024 Regular Session.
This issue arose in November 2018, when Hillsborough County voters approved a 1% transportation surtax. In 2021, the Florida Supreme Court invalidated the surtax due to constitutional issues. During
With the impending sunset of alcohol related tax provisions, the beer and liquor lobbies have begun sparring over the proper policies going forward, as each industry spotlights their needs and while disputing their competitor’s position. At the center of the fight is the taxability of seltzers and other ready to drink cocktails, as these drinks
Recently, the Florida Department of Revenue (DOR) published a Notice of Proposed Rule for rule 12D-51.001, Florida Administrative Code, titled Florida Agricultural Classified Use Real Property Appraisal Guidelines. DOR seeks to amend the guidelines, originally promulgated in 1982, to provide guidance to county property appraisers as they develop valuations for real property classified as agricultural.