Taxation-State and Local Commons^™

Tax Notes Does A Disservice To Florida Services Tax, Walter Hellerstein

Scholarly Works

This is a letter to the editor of Tax Notes regarding the article published by Lee Sheppard in the August 3, 1987 Tax Notes entitled, Beyond Unitary: Florida Services Tax Apportionment. The article written by Ms. Sheppard does not accurately reflect the views of Mr. 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

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 …

Report And Recommendations, Sales Tax Exemption Study Commission

Walter Hellerstein Papers

No abstract provided.

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)
1. State of Washington Proposed legislation
2. Summary of …

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 …

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