A New York Administrative Law Judge recently determined that a married couple who purchased a home in Florida in 2013 with the intention of retiring in the state, but retained ties to New York, could not prove that they abandoned their New York domicile in 2014. In arriving at her conclusion the ALJ focused on
Florida
Florida sends economic nexus and marketplace facilitator bill to the governor
On April 12, 2021, the Florida legislature presented S.B. 50 to Governor DeSantis, which would require sales tax collection from a person whose remote sales to Florida exceed $100,000 per year. It states that a person whose “taxable remote sales in the previous calendar year” exceed $100,000 has a “substantial number of remote sales” and…
Florida economic nexus and marketplace facilitator bill advances
On March 11, 2021, the Florida House Ways and Means Committee approved H.B. 15. This bill and its Senate companion, S.B. 50, which was previously approved by the Senate Appropriations Committee, would require sales tax collection from a person whose remote sales to Florida exceed $100,000 per year and would require a “marketplace…
Florida Senate introduces economic nexus and marketplace facilitator bill
On December 18, SB 50 was filed in the Florida Senate which would require sales tax collection from a person whose remote sales to Florida exceed $100,000 per year. It states that a person whose “taxable remote sales in the previous calendar year” exceed $100,000 has a “substantial number of remote sales” and is therefore…
Sunshine State Vacation Verdict: Florida Court Rules Online Platforms Not Responsible for Collecting Tourist Development Tax
The Florida District Court of Appeal affirmed a trial court decision holding that certain online vacation rental platforms (the “Companies”) are not required to collect and remit Palm Beach County’s Tourist Development Tax (“TDT”). The Companies each provide an online platform where property owners can advertise their properties for short-term rentals. The Court explained that…
Florida appellate court rules vacation rental platforms not obligated to collect local lodging tax
In Gannon v. Airbnb, Inc., a Florida appellate court held that vacation rental platforms are not required to collect local lodging tax. The ruling reasons that the tax is imposed on the owner of the property, and vacation rental platforms are “conduits,” not owners. A dissenting opinion analogized rental platforms to property managers, which…
Pay to watch play: Florida DOR concludes that video game streaming site subscriptions are subject to Florida communications services tax
The Florida Department of Revenue issued a Technical Assistance Advisement concluding that an internet-based streaming video subscription service is subject to Florida’s communication services tax. The Taxpayer maintains a website where viewers can watch live or on-demand video of individuals (or, “Broadcasters”) playing video games, music or e-sports events. Among other things, the website provides…
Florida Bill to Tax Car Sharing Moves Forward
Florida’s proposed tax on peer-to-peer car sharing companies, H.B. 377, cleared its first hurdle and passed the state House Ways and Means Committee on February 11. The bill would require car-sharing companies to collect a 6% sales tax on vehicle leases made through their platforms. Also, under the proposed bill, leases made through the…
Florida Seeks to Extend Vehicle Rental Fee to Peer-to-Peer Apps
Florida currently imposes a $2/day surcharge on the lease or rental of a motor vehicle. In order to treat digital businesses similarly to traditional brick-and-mortar businesses, S.B. 478 seeks to extend the same fee to peer-to-peer car sharing services. If passed, the bill would be effective October 1, 2020.
School During Summer: Florida District Court of Appeal holds Class of “Every Current and Future” Member cannot be Certified.
The Florida District Court of Appeal reversed the trial court’s certification of a class in a sales tax refund claim because the class was not “ascertainable.” Plaintiff filed suit against BJ’s Wholesale Club, Inc. (“BJ’s”) alleging that BJ’s thirty-one Florida stores improperly imposed sales tax on the full, undiscounted price of products purchased with a…