FLORIDA SALES AND USE TAX - Florida Sales Tax Attorney

More documents

Recommendations

Info

INTERCOMPANY RENT • Sales Tax Law vs Federal Income Tax Law – IRC: Substance Over Form (Sec. 381 powers) – SUT: Form Over Substance (No Sec. 381 powers) • The area that catches most people off guard – ALL entities are treated as separate taxpayers for SUT purposes, even commonly owned & disregarded.
INTERCOMPANY RENT • Payments made to the landlord or on behalf of the landlord for the right to occupy the premises = RENT – Sec. 212.02(12), F.S.; Rule 12A‐1.070 FAC • If operating entity does not own building… – Federal Tax Return show Rent? – Tenant pays mortgage? Property taxes? – Lease agreement?
Page 1 and 2: FLORIDA SALES AND USE TAX James Sut
Page 3 and 4: PENALTIES FOR MISTAKES IN FLORIDA S
Page 5 and 6: CRIMINAL PENALTIES IN FLORIDA SALES
Page 7 and 8: CRIMINAL PENALTIES and BANKRUPTCY
Page 9 and 10: FLORIDA SALES & USE TAX EFFORTS BY
Page 11 and 12: OPERATION FUR COAT • OHIO FURRIER
Page 15 and 16: Dear Florida Dept. of Revenue, Than
Page 17 and 18: FLORIDA SALES AND USE TAX AUDIT Typ
Page 19 and 20: FLORIDA SALES TAX AUDITS • 4 GENE
Page 21 and 22: THE EFFECT OF RECEIVING A DR‐840
Page 23 and 24: WHAT TO GIVE THE AUDITOR? • There
Page 25 and 26: THE AUDIT ENDS ‐ FINALLY • The
Page 27 and 28: ADMINISTRATIVE PROTEST • After th
Page 29 and 30: SUE THE FL DEPT OF REVENUE? • DIV
Page 31 and 32: FL ALCOHOL & TOBACCO INDUSTRY • 2
Page 33 and 34: FL ALCOHOL & TOBACCO INDUSTRY • R
Page 35 and 36: FL ALCOHOL & TOBACCO INDUSTRY • S
Page 37: FLORIDA SALES & USE TAX INTERCOMPAN
Page 41 and 42: INTERCOMPANY RENT • If you have a
Page 43 and 44: FLORIDA SALES & USE TAX MANUFACTURI
Page 45 and 46: FLORIDA SALES & USE TAX WHERE TO FI
Page 47 and 48: FLORIDA SALES AND USE TAX Where to
Page 49: FLORIDA SALES AND USE TAX THANK YOU

FLORIDA SALES AND USE TAX - Florida Sales Tax Attorney

Create successful ePaper yourself

Delete template?

Save as template?