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Articles 1 - 6 of 6
Full-Text Articles in Taxation-State and Local
Primer On Florida's Sales Tax On Services, Walter Hellerstein
Primer On Florida's Sales Tax On Services, Walter Hellerstein
Scholarly Works
This special report describes the basic structure and operation of the Florida sales tax as adopted in its final form by the Florida Legislature on June 6, 1987 in order to clear up confusion about the tax. It begins by addressing the amount of controversy that the recently enacted sales and use tax on services has created and states that much of the controversy is based on confusion over what the law actually says and how it works. Next, the report goes into the operation of the statute and stresses that the tax applies only to services that are consumed …
A Primer On Florida's Sales Tax On Services, Walter Hellerstein
A Primer On Florida's Sales Tax On Services, Walter Hellerstein
Scholarly Works
This special report is based on the Legal Study of Florida’s Sales Tax on Services prepared by Professor Hellerstein, Prentiss Wilson, Jr., and Morrison & Foerster for the Florida Department of Revenue. This special report deals with the issues arising from Florida’s extension of the sales tax to cover services. The report first discusses the issue of pyramiding of taxes and explores the question of how that issue should be treated in the context of sales services in light of the pre-existing treatment of the issue in the context of sales of tangible personal property. Next, the problem of defining …
First Union National Bank V. Florida Department Of Revenue, 502 So. 2d 964 (Fla. 1st Dca 1987), David Talbert
First Union National Bank V. Florida Department Of Revenue, 502 So. 2d 964 (Fla. 1st Dca 1987), David Talbert
Florida State University Law Review
Tax-CORPORATE FRANCHISE TAX-A TAX IN SEARCH OF AN IDENTITY
Commerce Clause Restraints On State Taxation: Purposeful Economic Protectionism And Beyond, Walter Hellerstein
Commerce Clause Restraints On State Taxation: Purposeful Economic Protectionism And Beyond, Walter Hellerstein
Scholarly Works
Few questions in recent years have spawned as much controversy and as little academic interest as the scope of commerce clause restraints on state tax power. The Supreme Court has handed down an extraordinary number of significant decisions addressed to the limitations the commerce clause imposes on state taxation. Yet these decisions have barely caught the eye of the nation's leading law reviews or constitutional scholars. Even those observers who have recognized the Court's renaissance of interest in the dormant commerce clause have largely confined their attention to state regulation, as distinguished from state taxation, of interstate commerce. If there …
Residential Tax Exemption Policies: Trends, Impacts And Future Options For Boston, Joseph S. Slavet, Raymond G. Torto
Residential Tax Exemption Policies: Trends, Impacts And Future Options For Boston, Joseph S. Slavet, Raymond G. Torto
John M. McCormack Graduate School of Policy and Global Studies Publications
This is an extensive report on residential tax exemption issues in the City of Boston with an evaluation of recently proposed revisions in current policies.
Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii
Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii
West Virginia Law Review
No abstract provided.