A recent Florida Supreme Court decision found that the Hillsborough County 1% transportation sales surtax is unconstitutional. As a result, the decision reduced the sales tax rate on commercial lease payments in Hillsborough...more
3/24/2021
/ Commercial Leases ,
Commercial Property Owners ,
Constitutional Challenges ,
Department of Revenue ,
Florida ,
Landlords ,
Sales Tax ,
State and Local Government ,
State Constitutions ,
Surtax ,
Tax Liability ,
Tax Rates ,
Tax Reform
If convenience wasn’t reason enough for you to shop online, the sales tax saving probably was. Not anymore after Justice Kennedy’s final majority opinion for the Supreme Court in the South Dakota v. Wayfair case....more
7/10/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus