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Florida Apportionment

Akerman LLP - SALT Insights

A “Source” of Consternation? The Taxation of Telecommunications Companies in Florida

Like many states, Florida’s corporate income tax regime has special rules applicable to telecommunications companies. The tricky part about taxing the telecommunications industry is how to source receipts earned from...more

Marshall Dennehey

Florida Rule of Civil Procedure 1.442(c)(3)’s Apportionment Requirement Found Inapplicable by Virtue of Rule 1,442(c)(4) as the...

Marshall Dennehey on

Webjet Linhas Aereas S.A. etc., et al. v. ZGA Aircraft Leasing, Inc., 49 Fla. Weekly D620a (Fla. 3rd DCA 2024) - On March 20, 2024, the Third District Court of Appeal rendered a decision concerning the characterization of a...more

Adams & Reese

Deeper Dive into HB 837 – Potential Effects, Challenges of Wide-Ranging Florida Tort Reform Bill

Adams & Reese on

Last month, we provided an overview of Florida Tort Reform HB 837 - a wide-ranging tort reform bill ratified on March 24, 2023. With the stated goal of stabilizing the state’s insurance market, the bill’s sweeping provisions...more

Pillsbury - SeeSalt Blog

Certainly COP: Florida Court Rejects Department of Revenue’s Attempt to Conflate Costs of Performance Sourcing With Market-Based...

On March 1, 2023, a Florida trial court confirmed that costs of performance (COP) sourcing, not market-based sourcing, is Florida’s standard methodology for sourcing service receipts for apportionment purposes.  In Billmatrix...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Florida v. Georgia: U.S. Supreme Court Addresses Decades-Long Water Conflict

No April Fools’ joke here. The Supreme Court of the United States unanimously ruled in favor of the State of Georgia over a decades-long dispute with Florida over water consumption. Florida challenged Georgia’s...more

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