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Series

University of Georgia School of Law

Walter Hellerstein Papers

1986

Articles 1 - 2 of 2

Full-Text Articles in Law

Organizational Meeting, Sales Tax Study Commission Dec 1986

Organizational Meeting, Sales Tax Study Commission

Walter Hellerstein Papers

No abstract provided.


The Impact Of Ch. 86-166, Laws Of Florida, 1986, Florida Department Of Revenue Aug 1986

The Impact Of Ch. 86-166, Laws Of Florida, 1986, Florida Department Of Revenue

Walter Hellerstein Papers

Introduction

This document was prepared by Department of Revenue staff as an initial examination of the impact of the enactment of Ch. 86-166, Laws of Florida which removed the exemption for professional, insurance and personal services and imposed a sales tax on "any service" performed or provided for a consideration, effective July 1, 1987. It is not intended to be an exhaustive treatise, nor could it be at this stage. It is intended to communicate the scope of Ch. 86-166 as it is presently understood along with some of the issues which have arisen during the initial examination of Ch. …