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Report And Recommendations, Sales Tax Exemption Study Commission
Report And Recommendations, Sales Tax Exemption Study Commission
Walter Hellerstein Papers
No abstract provided.
Report To The Florida Legislature, Florida Department Of Revenue
Report To The Florida Legislature, Florida Department Of Revenue
Walter Hellerstein Papers
- Table of Contents, Overview and Executive Summary (use download button)
- Chapter One: Legal Issues (Pages L-3 to L-144)
- Chapter One: Legal Issues (Pages 145 to 366)
- Department of Revenue Modifications to the Hellerstein Draft
- Chapter Two: Administrative Issues (Pages C-3 to C-11)
- Chapter Three: First and Second year Revenue Effects and Related Issues (Pages R-3 to R-58)
- Appendix I: Preliminary Department of Revenue Report and Chapter 86-166, Laws of Florida (Pages A-3 to A-55)
- Appendix II: Overview of Services Taxation in Other States (Pages A-58 to A-85)
- State of Washington Proposed legislation
- Summary of …
Legal Study Of Florida's Sales Tax On Services, Walter Hellerstein, Prentiss Willson Jr.
Legal Study Of Florida's Sales Tax On Services, Walter Hellerstein, Prentiss Willson Jr.
Walter Hellerstein Papers
TABS
Exhibit A - Department of Revenue report, The Impact of 86-166 Law of Florida, 1986 (August 25, 1986)
B - Attachment B, Summary and Analysis of Principal Delegation Cases Decided by the Supreme Court of Florida during the Past Decade
C - Rough-Up of Conceptual Plan
3 - A bill to be entitled: An Act relating to state sales taxes; amending Chapter 212, F.S.; levying an excise tax on the sale and use of services. Includes annotations
4 - Formal Response
5 - Appendix: Some Alternatives to Traditional Sales Taxation
Organizational Meeting, Sales Tax Study Commission
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
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. …