How to Circumvent the Marketplace Fairness Act Small Seller Exemption Penalty

Free Sales Tax Illustration

The U.S. Senate is at it again…they introduced new legislation titled, “To restore States’ sovereign rights to enforce State and local sales and use tax laws, and for other purposes.”  Here is a link to the bill.  This legislation would allow a $1 million small seller exemption.  So basically if your “remote sales” are less […]

Dan Crippen of the National Governors Association Misses the Mark on Online Tax Parity

On March 9, 2015, DAN CRIPPEN of the National Governors Association (NGA) wrote a letter to The Honorable John Boehner, Speaker of the House, U.S. House of Representative.  NGA wants remote sellers to collect sales taxes from customers. Here is an exert of the letter he sent: “Under the chairman’s proposal, if a Virginian made […]

How to tell if your client is a “Real Farmer?”

Fake Farmer

What if I told you that “Old McDonald” did NOT have a farm and was NOT a farmer? e.i.e.i.o…   In my former profession I was employed as a Senior Special Agent with the U.S. Department of Agriculture (USDA), Office of Inspector General (OIG), Investigations.  A majority of the cases I investigated involved farm program […]

Due Process OK for Criminals NOT for Remote Sellers #NoNetTax

Remote Seller Due Process

Were the  supporters of the Marketplace Fairness Act (MFA) looking the “other way” when it came to upholding the “due process” rights of remote sellers. The MFA has made me reflect on my former career as a federal agent.  After I arrested someone for a suspected crime I had to make sure I followed the “rules” when I […]

18 U.S. Code 542 Beware of Alibaba Foreign Purchases Online

18 USC 542 False Statement

18 U.S. Code § 542 –Entry of goods by means of false statements. “Whoever enters or introduces, or attempts to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement…shall be fined for […]

What is the U.S. Postal Service, China, EBAY Tri-Lateral Shipping Agreement?

Tri-Lateral Shipping Alliance Signed with eBay GC and China Post

I recently read an article titled, “The Postal Service is losing millions a year to help you buy cheap stuff from China.”  The article shows, “In an effort to ride the e-commerce boom, the Postal Service signed a deal in 2010 with China’s state carrier to sell a special service for small packages entering the U.S. […]


By Joseph C Moffa, CPA, Esq. WHEN SALES TAX AUDITORS MAY NOT PICK AND CHOOSE RECORDS TO USE On April 17, 2015, an administrative law judge handed the Florida Department of Revenue a major setback when he ruled on what records should be analyzed in a sales tax audit when the books and records of […]


By Amanda Levine, Esq MIAMI-DADE PROPERTY OWNERS TAKE ON TAX COLLECTOR It would appear that the newly minted County Tax Collector for Miami-Dade County has gone above and beyond in his efforts to win approval amongst the citizens of Miami-Dade. In a recent case filed in the Eleventh Judicial Circuit of Miami-Dade County, a class […]

Lake Charles Lawyer Takes Issue with Tax Proposition

Prominent Lake Charles attorney Christian D. Chesson said the March 28 ballot proposition seeking a renewal of the Calcasieu Parish Law Enforcement Proposition (CPLEP) does not go far enough in addressing low pay for law enforcement while the Sheriff’s… …read more Source:: PR Log


By Jerry Donnini, Esq. Over the past few years, we have been writing updates dealing with tax issues in connection with the Florida Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco (“DABT”). In 2011, DABT lost the Micjo case, which held that Florida Other Tobacco Products Tax (“OTP”) only applies to […]

Florida Homestead Tax Exemption Case – Mary Jane

By Amanda Levine, Esq. The death of a spouse is one of life’s most stressful events. One should not be faced with difficult legal decisions in a time of grieving, especially decisions regarding something as important as the family home. When Frank Spain passed away in 2006, his widow certainly had more on her mind […]


By James Sutton, CPA, Esq STUART MARBLE & GRANITE OWNER ARRESTED FOR SALE TAX On January 9, 2015, the Florida Department of Revenue (“FDOR”) announced [name omitted], was arrested by the Martin County Sheriff’s Office. The felony charges were that she allegedly collected $32,000 in sales tax from customers and failed to send to the […]

TIP 15A01-02 – FL Tax Exemptions for Pet Food & Veterinarians

By Amanda Levine, Esq. Grocery products for people are generally exempt from sales tax in Florida. The food for our furry friends is not extended the same courtesy. A new TIP released on February 6, 2015 by the Department of Revenue identifies an exception to the general rule. TIP 15A01-02 identifies that effective July 1, […]