Insights

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…

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…

Florida Governor Rick Scott called for beginning a phase-out of sales tax on commercial rents in fiscal year 2014—2015. A general announcement, but no specifics of the phase-out, was provided in a FAQ statement issued by the Governor’s office on January 28, 2014 (http://www.flgov.com/wp-content/uploads/2014/01/FAQ.pdf). Florida generally imposes sales tax on…