Sales Tax Refunds: The Procedure Quagmire
By EsqSocial Corporation 23/12/24
No one can accurately claim that state taxes are simple—especially sales taxes. That is particularly highlighted with respect to sales tax refunds. For retail sales, the party to the sale transaction that can claim the refund varies by State—whether it’s the customer or the retailer, or both. The recent decision from the Florida Court of Appeal highlights this issue. Oracle America, Inc. v. Florida Dep’t of Revenue, Nos. 1D2023-0987, 1D2023-1075, 1D2023-1077 (Fla. Ct. App. Dec. 4, 2024)....
By: Blank Rome LLP