Revenue Law Library

Allows the tax credit awarded by the Office of Tourism, Trade, and Economic Development under the Entertainment Industry Financial Incentive Program to be deducted from the sales …

Provides an exemption for aircraft owned by a nonresident if the aircraft enters and remains in Florida … • For less than a total of 21 days during the six-month period after purchase …

Chapter Law: 2010-93 (CS/HB 483 and HB 469 … Exempts, during the period from 12:01 a.m., August 13, 2010, through midnight, August 15, 2010 … • Sales of books, clothing, wallets, or bags …

Amends the notice required to be placed on each vending machine operated in Florida … Removes specific information on the vending machine operator … Adds a required statement that the …

Clarifies that an agricultural employer must meet specified criteria to be considered a domestic employer

Applies new law for information sharing agreements with financial institutions and for integrated enforcement authority to the collection of unemployment contributions and …

Provides that the balance of the Unemployment Compensation Trust Fund on September 30 must be used when calculating experience-based unemployment compensation tax rates for …

¾ Experienced-Based Tax Rate – Positive Adjustment Factor … Effective Date: March 2, 2010 (Retroactive to June 29, 2009 … Delays the changes to the positive adjustment factor from …

Effective Date: March 2, 2010 (Retroactive to June 29, 2009 … Allows unemployment tax due with the first three quarterly returns for 2010 and 2011 to be paid in installments …

Requires a single-member limited liability company to be treated as the employer for state unemployment tax purposes, identical to its treatment for federal unemployment tax …