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 … Continue Reading
Customer Stephanie Martin’s suit alleges Uber charged taxes on optional delivery charges to her and other Florida customers, and that the practice is netting the company “thousands of dollars in sales taxes on separately stated and avoidable delivery fees.” Martin v. Uber Technologies, Inc., S.D. Fla., No. 1:24-cv-22843 (July 25, 2024). However, Florida law expressly provides … Continue Reading
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. … Continue Reading
On June 1, 2024, Florida’s business rent tax will be automatically slashed from a 4.5% rate to a 2.0% rate due to implementation of its 2021 Wayfair legislation. Florida’s passage of Chapter 2021-2, Laws of Florida adopted economic nexus concepts related to the retail sale of tangible personal property by remote sellers and marketplaces. Part of the … Continue Reading
