Web201.0201 Interpretation of s. 201.02.—. (1) The Legislature finds that the Florida Supreme Court opinion in Crescent Miami Center, LLC v. Florida Department of Revenue, 903 So. 2d 913 (Fla. 2005), interprets s. 201.02 in a manner that permits tax avoidance inconsistent with the intent of the Legislature at the time the statute was amended in ... WebDec 1, 2024 · The Florida second circuit court ruled that the taxpayer, a Target corporation subsidiary (TEI), properly sourced its service revenue under the state’s cost-of-performance (COP) rule. The court rejected the Department of Revenue’s attempt to source such …
Sales and Use Tax Return DR-15EZ - FLRules
WebDec 13, 2024 · The Department argued that TEI should be required to attribute its service receipts to Florida based on the footprint of Target’s retail stores (i.e., using a fraction of … WebNov 9, 2024 · The Florida Department of Revenue considers any payments made to the owner of the property or on the owner’s behalf, mortgage payments, real estate taxes, insurance payments, etc. to be taxable as commercial rent. Florida is the only state that taxes commercial rent, so this catches many taxpayers by surprise as it common practice … smoothie monthly delivery
Target Subsidiary Wins State Tax Fight Headlines
WebDec 20, 2024 · rate, you must file a written protest with the Florida Department of Revenue on or before the protest deadline stated on the Notice. An employer may mail, email, or fax a written protest to the Department of Revenue. The RT -20 provides instructions on how the employer can protest the RT -20. Mail: Department of Revenue, Rate Protest . P.O. Box ... WebJun 6, 2015 · The ALJ further commented that “[a]s noted in Dept. of Revenue v. Yambert , 883 So. 2d 881, 884 n. 3 (Fla. 5th DCA 2004), the failure to comply with the procedural requirements of F.S. §57.105(4) could be excused by the [c]ourt in any event because the statute permits the award of such fees on the court’s own initiative.” 10 In ... WebDec 27, 2024 · After conducting the audit, the Department of Revenue notified TEI in August that it owed $7.9 million in taxes and $2.3 million in interest, with interest continuing to build, according to a copy ... rivet shear strength calculation