Tax Alerts

FL – Solar panels on federal air base taxable

A Florida taxpayer’s tangible personal property used in connection with a solar energy generating facility within the federal Air Force base was taxable because once leased, the property is no longer exempt under the Deed of Cession and applicable Florida statutes for private enterprises. In this case, the taxpayer subleased land on the federal Air Force base and constructed solar panels. The county property appraiser assessed tangible personal property tax on the solar panel array. The taxpayer argued that the solar energy generating facility was exempt because it was located within a federal enclave. However, as the property appraiser correctly argued that the federal enclave doctrine is much more nuanced, the trial court ruled in the property appraiser’s favor. The District Court of Appeal noted that although the federal government held paper title to the improvements under the lease, the full value of the building and improvements constituted the lessee’s interest in the property subject to state taxation. Therefore, once leased to a private enterprise the property was no longer exempt under the Deed of Cession and applicable Florida statutes. Accordingly, the taxpayer’s appeal was denied, and the solar panels on the land leased pursuant to the Military Leasing Act were taxable. Gulf Coast Solar Center I, LLC v. Busbee, District Court of Appeal of Florida, First District, No. 1D20-1439, July 19, 2021

FL - Guidance provided on tax relief for properties made uninhabitable by Hurricanes Ian or Nicole

Florida provides guidance regarding property tax relief for residential properties rendered uninhabitable for 30 days or more due to Hurricanes […]

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FL - Guidance provided on tax relief for properties made uninhabitable by Hurricanes Ian or Nicole

FL - Relief for corporate income taxpayers impacted by Hurricane Nicole discussed

Florida will follow the corporate income tax relief granted by the Internal Revenue Service (IRS) for Hurricane Nicole affected taxpayers […]

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FL - Relief for corporate income taxpayers impacted by Hurricane Nicole discussed

Elizabeth Askey Appointed As New Deputy Chief Of IRS Appeals, IR-2022-219

The IRS Independent Office of Appeals has announced the appointment of Ms. Elizabeth Askey, an alumnus of Harvard Law School, […]

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Elizabeth Askey Appointed As New Deputy Chief Of IRS Appeals, IR-2022-219

TIGTA Launches New Website

The Treasury Inspector General for Tax Administration (TIGTA), J. Russell George, announced a redesign of the agency’s website, to better serve […]

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TIGTA Launches New Website

FBAR Filing Deadline Extended for Individuals with Signature Authority but No Financial Interest in Certain Accounts, FinCEN Notice 2022-1

The Financial Crimes Enforcement Network (FinCEN) announced a further extension of time for certain individuals to file a Report of […]

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FBAR Filing Deadline Extended for Individuals with Signature Authority but No Financial Interest in Certain Accounts, FinCEN Notice 2022-1

Courtney Kay-Decker Appointed as New Deputy Chief Taxpayer Experience Officer, IR-2022-222

The IRS has appointed Courtney Kay-Decker as the new Deputy Chief Taxpayer Experience Officer today. Kay-Decker will lead IRS efforts […]

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Courtney Kay-Decker Appointed as New Deputy Chief Taxpayer Experience Officer, IR-2022-222

IRS Issues Guidance on Form W-4 Substitute Submissions, Additional Guidance for Substitute Submissions of Form W-4

The IRS stated that, for 2022, general guidelines for electronic substitutes to paper Forms W-4 can be found in the […]

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IRS Issues Guidance on Form W-4 Substitute Submissions, Additional Guidance for Substitute Submissions of Form W-4

FL - Alachua County local government infrastructure surtax rate increased

Beginning January 1, 2023, the combined Florida state and local sales and use tax rate for Alachua County is 7.5%. […]

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FL - Alachua County local government infrastructure surtax rate increased

FL - 2023 fuel tax rates announced

The 2023 Florida motor fuel, diesel fuel, and aviation fuel tax rates are announced. Annual adjustments to the state fuel […]

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FL - 2023 fuel tax rates announced

IRS Issues Fact Sheet on Hobby vs. Business Income, FS-2022-38

The IRS has issued a fact sheet related to differentiating between taxpayers’ hobbies and businesses. There are several factors that […]

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IRS Issues Fact Sheet on Hobby vs. Business Income, FS-2022-38