CCH's Guidebook to Florida Taxes is the perfect resource for practitioners working with state taxation in Florida. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the 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.
Now in its 45th edition, 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. It presents concise coverage of the taxes of major interest, including:
- corporation income tax (applicable to all corporations including banks and insurance companies)
- sales and use taxes
- intangible personal property tax
- estate tax
Other Florida taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax; exemptions; basis and rate of tax; and returns and payment.
For the user's convenience in determining what is new in the Florida tax law, a 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 2020 for the 2019 tax year, legislative changes effective after 2019 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. Also, 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 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 2019 Florida Tax Changes
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