Originally published in Bloomberg Tax

Author: French Brown, Partner, Jones Walker LLP

July 2, 2025

Jones Walker’s French Brown says a permanent sales tax holiday and repeals of an aviation fuel tax and commercial lease sales tax will help ease compliance, provide businesses with cost savings, and give consumers predictability.

Florida’s tax relief package, part

The Florida Department of Revenue announced today that the temporary sales tax reduction in Hillsborough County, Florida will expire on May 31, 2025.

As outlined in our initial article, the 2024 legislature temporarily suspended the Hillsborough County surtaxes in order to return a portion of previously enacted and later ruled unconstitutional transportation surtax. That

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

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