FLORIDA SALES TAX HOT TOPICS
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1 FICPA Gulf Coast Chapter FLORIDA SALES TAX HOT TOPICS JAMES H SUTTON, JR., CPA, ESQ MATTHEW PARKER, ESQ MOFFA, SUTTON, & DONNINI, PA Florida licensed CPA & Attorney with Big Five CPA firm, law firm, and industry experience (20+ yrs) Practice area: almost exclusively Florida sales and use tax controversy (audit, protest, litigation, collections, revocations, voluntary disclosure, & criminal defense) Hatter (x2), Bulldog, & Gator. Adjunct Professor of Law at Stetson University & Boston University State and Local Tax Chairman for the American Association of Attorney CPAs Partner in charge of the Tampa law offices of Moffa, Gainor, & Sutton, PA Matthew Parker, Esq MatthewParker@FloridaSalesTax.com Concentrates in all areas of Florida sales and use tax including audit, protest, controversy, collections, and criminal defense. Joined the firm after spending 3 ½ years as a sales and use tax auditor for the Florida Department of Revenue B.S. in Accounting from the University of Florida's Fisher School of Accounting. J.D. (with honors, '01) and L.L.M. in Taxation ('02) from the University of Florida. Based out of the firm's Tampa office representing clients all over the state of Florida. LINKEDIN GROUP DEDICATED TO FLORIDA TAX MATTERS CURRENT FLORIDA TAX NEWS, LEGISLATION, AND CASES AGAINST THE FLORIDA DEPARTMENT OF REVENUE Jedi Mind Trick Florida Sales and Use Tax 6% State Sales & Use Tax Rate Plus Local Discretionary Surtax.5% to 1.5% Any Questions?
2 FLORIDA SALES & USE TAX 1 million taxpayers $23 billion FL DOR TAX AUDIT COLLECTIONS HISTORICAL PERSPECTIVE 2000 $119,892, $81,652, $101,328, $82,951, $123,093, $104,345, $116,064, $97,310, $144,293, $123,414, $81,379, $84,651, $86,199, PENDING General Types of Taxable Transactions Sale of Tangible Personal Property Rental of Tangible Personal Property Rental of Real Estate Admission Taxable Service Nonresidential Cleaning Services Commercial Pest Control Services Commercial/Residential Burglary and Security Services Detective Services Management of Rental Property Current Industries in the crosshairs of the DOR Retailers of Alcohol & Tobacco Convenience Stores, Liquor Stores, Gas Stations, Small Grocery Stores Car Dealers, with emphasis on used car dealers Security Companies Re-Employment Tax Audits Intercompany Rent Use Tax Audits ABT DOR Winning the War As of May $81 million assessed tax Est. $1.2 BILLION of potentially under reported sales FL DOR WEAPONS GUILTY UNTIL PROVEN INNOCENT AUDITS CIVIL PENALTIES ON BUSINESS CIVIL PENALTIES ON OWNERS & RESPONSIBLE PARTIES REVOCATION OF SALES TAX REGISTRATION DENIAL OF NEW REGISTRATIONS TRANSFEREE LIABILITY CRIMINAL IMPLICATIONS
3 CRIMINAL PENALTIES IN FLORIDA SALES TAX Willful Intent to Defraud the State < $300 Misdemeanor > $300 < $20k 3 rd Degree Felony up to 5 years in jail + up to $5,000 in fines > $20k < $100k 2 nd Degree Felony up to 15 years in jail + up to $10,000 in fines > $100k 1 st Degree Felony up to 30 years in jail + up to $10,000 in fines CRIMINAL PENALTIES IN FLORIDA SALES TAX CLICK ON NEWS RELEASES PARTIAL LISTING OF BUSINESS OWNERS ARRESTED FOR SALES TAX THIS YEAR See, (2), F.S. OPERATION FUR COAT OHIO FURRIER SALES AND USE TAX AUDIT NEVER FILED A SALES TAX RETURN SO SOL THREATENED WITH BIG ASSESSMENTS, UNLESS LETTER FROM YOUR FRIENDS AT THE FL DOR WHO OPENS THE MAIL? A FUR COAT? BUT I DIDN T GET A
4 Dear Florida Dept. of Revenue, Florida Litigation Update Thank you for auditing our Ohio facilities. Due to your hard work at collecting tax, we had our BEST YEAR EVER with sales to your state. PLEASE COME BACK SOON! Sincerely, xxxxx, CEO, ABC Fur Company Verizon Business Purchasing LLC vs FL DOR, 1 st DCA Case # 1D Alachua County, et al, vs. Expedia Inc, et al, Fla Sp Ct Case Number SC American Import Car Sales Inc vs. FL DOR, DOAH Case No (recommended order issue 1/15/15) FL DOR v. American Business USA, Fla Sp Ct Case No. SC FLORIDA SALES AND USE TAX Where to find the law? Call the FL DOR Tax Hotline! MANUFACTURING EXEMPTIONS Florida Legislature Loves Manufacturers! Manufacture, Fabricate, Process, Compound, or Produce Tangible Personal Property Equipment & Machinery Exemptions New Business (purchased prior to production) Expanding Business (10% increase in production) 5% increase Jan. 1, 2013 (212.08(5)(b), F.S.) 0% increase effective April 30, 2014 for 3 years (212.08(7)(kkk), F.S.) Pollution Control Equipment ( , F.S.) Research & Development Equipment (212.08(18), F.S.) Repairs to Equipment in most industries (212.08(7), F.S.) FLORIDA REAL ESTATE Lease or License to Use Real Property 2 Types 1. Transient Rental (Residential) 2. Commercial Rental FLORIDA REAL ESTATE Transient Rental - Generally Taxable unless - 1. Lease Longer than 6 months - Exactly 6 months doesn t qualify - 2. Bona Fide Written Lease
5 FLORIDA REAL ESTATE Commercial Rent Apply to all rentals, including related parties Rent vs Constructive Rent Who pays the mortgage and property taxes? Planning opportunities No requirement for FMV No requirement for Rent at all Auditors will look for rent Exempt Records DOR Help Use new DOR Application for confirming exemption certificates Are Shipping Charges Taxable? It Depends: Is the shipping optional? Does the customer takes title prior to shipping (FOB Shipping point)? Does the customer arrange for shipping? HOW TO PAY FL USE TAX Or you can file on-line at the DOR s web site (with the other 30 or so people a year that do). Rule 12A-1.045, F.A.C. FLORIDA SALES & USE TAX FLORIDA SALES AND USE TAX Discover you (or your client) made mistakes? VOLUNTARY DISCLOSURE THE LEAST PAINFULL SOLUTION QUESTIONS? Reduced or no penalties Only look back 3 years Reduced chance of audit
6 FLORIDA SALES AND USE TAX James H Sutton, Jr., CPA, Esq Matthew Parker, Esq Moffa, Sutton, & Donnini, PA MatthewParker@FloridaSalesTax.com PLEASE DON T HESITATE ASKING QUESTIONS AFTER THE PRESENTATION
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