Posts by Jerry Donnini
Taxpayer stops school district from interfering with ad valorem property tax case
The last thing a taxpayer wants to happen in their fight against a government agency over a property tax assessment is another taxing authority stepping in to interfere. Unfortunately, this can and does occur, complicating the challenge and requiring the taxpayer to incur addition costs in defending one or more additional claims. Fortunately, taxpayers have…
Read MoreCourt Holds County Responsible for Ad Valorem Property Tax Payments to Another County
Most Florida ad valorem property tax cases involve a taxpayer and a county property appraiser. However, a recent case out of Florida has taken a unique turn by placing one county against another. The case at issue brought Pinellas County and the Pasco Property Appraiser head to head to address whether one county was responsible…
Read MoreOverlooked Exemptions – Shipping, Freight, and Packaging
It is easy to ignore the sales tax consequences of shipping, freight, & packaging because such charges are often an afterthought. However, each state treats shipping, freight, and packaging differently. The result is that multistate businesses may be paying tax when they don’t need to, or alternatively may not be paying tax when they should.…
Read MoreOverlooked Exemptions – Technology
Technology exemptions are some of the most easily overlooked exemptions because they are not well advertised and changing by the day. In an attempt to keep up with the vast technological advances of the 21st century, old sales tax schemes are forced to evolve and adapt if they want to keep these technologies within their…
Read MoreWeek Before FL Corporate Income Tax Returns Due, DOR Makes New Rules
On August 26, 2019, the Florida Department of Revenue issued a Tax Information Publication, or TIP, addressing new requirements for reporting Florida corporate income/franchise tax returns. Accountants and CPAs who have previously filed returns for 2018 are left with little notice to make potentially substantial changes for each and every one of their clients. The…
Read MoreBad Debts – An Overlooked Sales Tax Exemption
Bad debts are often carefully considered for federal tax purposes but overlooked when it comes to sales tax. It is common for businesses to fail to collect the total balance of their sales. These bad debts are generally remembered when it comes to calculating income for federal returns and even state income tax returns. However,…
Read MoreManufacturing – An Overlooked Sales and Use Tax Exemption
Many states offer unique and specific manufacturing exemptions that can provide great savings to those who are aware of them. Sometimes these exemptions come about by the state alone, which is interested in enticing big businesses to move into the state to provide jobs to its residents. Other times, businesses already located within the state…
Read MoreTaxpayer Takes on Amazon in CA Sales Tax Case
Since 2017, California’s Department of Tax and Finance Administration (CDFTA), formerly the Board of Equalization, has been tormenting businesses that use Amazon’s FBA services for sales tax liabilities. Many FBA sellers received a notice the reminded them that in California has their company’s name, address, and EIN. Following that notice California has aggressively pursued FBA sellers for…
Read MoreFlorida’s Corporate Income Tax Update & TAA 18C1-011
In the area of state corporate income tax, determining the location of the income is critical for companies and states alike. In general, a company takes its total income and determines, or “apportions” it, to a particular state depending on the amount of activity in that state that resulted in the corresponding income. Example: Company…
Read MoreFL Taxpayer Challenged State Corporate Income Tax Assessment
In the world of state corporate income tax, companies constantly are at odds with states in determining where the income is properly attributable to. States often take contradictory positions using cost of performance or market based sourcing to attempt to attribute income to their own state. Such was the issue in a recent case filed…
Read More