This post discusses the basic steps to applying for a stay pending judicial review of an agency order. Suppose an agency enters a final order suspending your license, and you timely appeal the order.  If you want to potentially continue working pending judicial review of the order, then you must apply for a stay of…

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Last week, the Department of Economic Opportunity issued an Amended Final Order favorable to our client, Florida Transfer, Inc.  The case is Florida Transfer, Inc. v. Department of Economic Opportunity. Florida Transfer is a moving and storage company.  As part of its business, Florida Transfer hires laborers to perform local moving jobs, which includes driving…

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In a post last week, I discussed nonfinal emergency suspension orders.  One may be asking:  why would I seek judicial review of a suspension order when I could just request an evidentiary hearing and challenge the merits of the order?  The answer is twofold.  First, judicial review could lead to the appellate court quashing all…

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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.…

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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…

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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…

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This article addresses why certain employers are not subject to the Florida Civil Rights Act (“Act”).  Disgruntled employees are constantly seeking relief against employers for violations of the Act.  The Act makes it unlawful for any employer to discriminate or retaliate against an employee because of the employee’s race, color, religion, sex, national origin, age,…

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Florida’s 2019 Disaster Preparedness Sales Tax Holiday has begun. During this period, purchases of certain disaster preparedness items are exempt from Florida sales tax. But before you go out and purchase that expensive camping item or generator you’ve always wanted, make sure to look at the price limits on these items.  Selling for $10 or…

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In South Dakota v. Wayfair, the United States Supreme Court ruled physical presence is no longer required for a state to require a seller to collect sales tax. States can freely require a seller to collect sales tax if the seller sells a certain dollar amount of sales into the state or a minimum number…

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Aircraft are a complex piece of machinery. Aircraft tax issues create a tax minefield for the unwary. If you navigate carefully, you can come out potentially with no tax liability for the aircraft or a reduced tax liability. However, the slightest wrong move will leave the most careful owner with a sizeable tax debt to…

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