Florida Taxes, Guidebook to (2018)

Florida Taxes, Guidebook to (2018)

by CCH Tax Law Editors, Jr. Ervin

Paperback

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Product Details

ISBN-13: 9780808047117
Publisher: CCH Inc.
Publication date: 10/24/2017
Pages: 312
Product dimensions: 5.90(w) x 8.90(h) x 1.00(d)

Table of Contents

Highlights of 2017 Florida Tax Changes 9

Tax Calendar 13

Part I Tables

Tax Rates 15

Federal/State Comparison of Key Features 16

Business Incentives and Credits 20

Part II Corporation Income Tax

1 Imposition of Tax, Rates, Exemptions 27

2 Basis of Tax-Net Income 37

3 Apportionment of Income 47

4 Returns, Estimates, Payment of Tax, Credits 59

5 Administration, Deficiencies, Penalties, Refunds, Appeals 95

Part III Intangible Personal Property Tax

6 Imposition of Tax, Basis, Rate 105

7 Exemptions 111

8 Returns, Payment, Administration 115

Part IV Sales and Use Taxes

9 Imposition of Tax, Basis, Rate 119

10 Exemptions and Credits 183

11 Returns, Payment, Administration 223

Part V Estate Tax

12 Estate Tax 245

Part VI Property Taxes

13 Property Taxes 247

Part VII Miscellaneous Taxes

14 Unemployment Compensation Tax 287

15 Other State Taxes 289

Scope of Chapter 289

Insurance Taxes 289

Motor Vehicle Registration 298

Alcoholic Beverage Taxes 299

Cigarette and Tobacco Products Taxes 299

Motor Fuels Taxes 302

Documentary Stamp Tax 309

Public Utilities and Communication Services Taxes 319

Taxes on Production of Oil, Gas, and Sulfur 327

Tax on Severance of Solid Minerals 329

Environmental Taxes and Fees 330

Annual Report Filing Fee 331

Perchloroethylene Tax 332

Dry Cleaning Gross Receipts Tax 332

Citrus Fruit Assessment 333

Citrus Fruit Equalizing Tax 334

Part VIII Administration and Procedure

16 Florida Administration and Procedure 335

17 Audits, Assessment, and Collection of Tax 341

18 Taxpayer Remedies 359

19 Florida Resources 363

Part IX Doing Business in Florida

20 Fees and Taxes 365

Part X Unclaimed Property

21 Unclaimed Property 369

Law and Rule Locator 373

Topical Index 379

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