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Insights Sales Tax

Sales Tax Applies to Payments by Tenants for Leasehold Improvements Unless Certain Conditions are Satisfied

June 9, 2014 Sales Tax

A recent ruling by the Florida Department of Revenue indicates when sales tax will be imposed on leasehold improvements required to be made by a tenant pursuant to a commercial lease. In Technical Assistance Advisement 13A-023, the Department concluded that such leasehold improvements would be considered rent subject to sales tax…

Three Florida Sales Tax Holidays in 2014

May 19, 2014 Sales Tax

Governor Rick Scott recently signed legislation providing for three separate sales tax holidays in 2014 for purchases of hurricane supplies, school supplies, and energy-efficient appliances. The sales tax holiday for hurricane supplies runs from May 31 through June 8, 2014, and covers (a) portable self-powered light sources selling for $20…

Department of Revenue Publishes 2014 Discretionary Sales Surtax Rates

February 24, 2014 Sales Tax

The Florida Department of Revenue published the discretionary sales surtax rates for 2014 (http://www.floridasalestax.com/documents/FL-Discretionary-Sales-Tax-Rates-2014.pdf). Florida imposes a state-wide 6% sales tax, but most Florida counties impose an additional local sales tax rate known as the “discretionary sales surtax” or “local option county sales tax.” The discretionary sales surtax rates currently…