Guidebook to Florida Taxes 2003 Author:CCH Tax Law Editors 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 ... more »rulings. This annual publication is useful to tax practitioners, in-state and multistate business persons, and those who are obligated to file Florida returns or who are required to deal with Florida taxes. Now in its 30th 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, and 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. New with the 2003 Edition, the Guidebook includes additional practical tips, pointers and examples to practitioners by James M. Ervin, Jr., Esq., a partner of the Tallahassee office of the law firm, Holland & Knight, LLP. This valuable new commentary helps practitioners further apply the complex principles of Florida tax law to specific practice situations. 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 2003 for the 2002 tax year, legislative changes effective after 2002 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.« less