Guidebook to Florida Taxes (2013)

Author: CCH Tax Law Editors
Publisher: CCH U.S.
ISBN: 9780808031154
Published In: November 2012
Format: Paperback , 372 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

Now in it's 40th edition, CCH's Guidebook to Florida Taxes (2013) is the perfect resource for concise and reliable information for practitioners working with state taxation in Florida. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Florida returns or who are required to deal with Florida taxes.

This popular and authoritative Guidebook is the one source those involved with Florida taxation need for timely and accurate answers in a convenient and accessible desktop format.

Concise coverage of the taxes of major interest includes:

Corporation income tax (applicable to all corporations including banks and insurance companies)
Sales and use taxes
Intangible personal property tax
Estate tax

Summaries of other Florida taxes with particular emphasis placed on:

Persons or transactions subject to tax
Exemptions
Basis and rate of tax
Returns and payment.

Ease of use features

Includes additional practical tips, pointers and examples to practitioners by the editors, which helps practitioners further understand and apply the complex principles of Florida tax law to specific practice situations.
Special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law.
While this handbook focuses on the law applicable to the filing of income tax returns in 2013 for the 2012 tax year, legislative changes effective after 2012 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.
Helpful references to both the Florida and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.
Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and an organized presentation of the content combine to make pinpointing critical information quick and easy.
Detailed and helpful references to specific paragraphs in the comprehensive CCH Florida Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Highlights of 2012 Florida Tax Changes

Tax Calendar
Part I - Tax Tables
Part II - corporation Income Tax
Part III - intangible personal property Tax
Part IV - sales and use taxes
Part V - estate Tax
Part VI - property taxes
Part VII - Miscellaneous taxes
Part VIII - Administration and Procedure
Part IX - Doing Business in Florida
Part X - Unclaimed property

CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A.

This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.

James M. Ervin, Jr. is a partner in the Tallahassee law firm of Holland & Knight where his practice is devoted exclusively to issues of state and local taxation. He received his B.S. and J.D. degrees, both with high honors, from Florida State University. Mr. Ervin is a frequent author and lecturer on state tax issues. He has appeared as a speaker before the Southeastern Association of Tax Administrators, the Committee on State Taxation (COST), the American Mining Congress, the Tax Executive's Institute, the Interstate Tax Press and the National Institute on State and Local Taxation. Mr. Ervin is a member of the Tax Sections of the Florida Bar and the American Bar Association's Tax Section.