Florida Sales Tax Attorney

Ribeiro Law is a Florida law firm representing businesses in Department of Revenue audits, voluntary disclosures, appeals, and multistate compliance matters. Ribeiro Law helps companies of all sizes navigate the complexities of sales and use tax. The state Department of Revenue (“DOR”) audit process is formal, deadline-driven, and unforgiving at every stage; having experienced legal counsel from the outset is the most effective way to protect your business.

If you have received a DOR audit notice or have an unresolved sales tax liability, contact Ribeiro Law to discuss your situation. Consultations are confidential.

What a Sales Tax Attorney Does

State sales and use tax law is administered by the respective state’s DOR, or equivalent agency. The DOR has broad audit authority, and assessments can typically reach back three to four years, or longer if fraud is alleged. A sales tax attorney provides representation and strategic counsel throughout every phase of the compliance and dispute-resolution process.

Audit Defense and Representation Before the DOR

Audit representation begins the moment a Notice of Intent to Audit Books and Records is issued. An attorney can manage the process, communicate directly with the assigned auditor, and challenge proposed assessments before they become final. The decisions made in the first 60 days of an audit determine the trajectory of the entire process. Hiring a practitioner with experience in multistate controversies can make the process run smoothly and get business owners out of the audit so they can focus on running their business.

Voluntary Disclosure and Penalty Abatement

Businesses that have not been collecting or remitting state sales tax, or have been doing so incorrectly, can proactively disclose past liabilities through the DOR’s Voluntary Disclosure Program. A properly structured voluntary disclosure limits the lookback period, reduces or eliminates penalties, and resolves the liability under a negotiated payment arrangement. Businesses that wait until they are selected for audit lose access to these benefits.

Nexus and Multistate Compliance Counseling

The Supreme Court’s decision in South Dakota v. Wayfair expanded the state’s ability to impose state law on out-of-state businesses. Remote sellers and marketplace participants without a physical presence in the state may be required to collect and remit state tax. Businesses entering Florida from other states or expanding into new markets need a clear nexus analysis before they begin operations, not after a DOR notice arrives.

Appeals and Litigation

At the conclusion of an audit, the state issues a proposed assessment.  At this point, the business has the right to file a formal Protest and pursue review through the DOR’s Informal Dispute Resolution process. If the dispute is not resolved administratively, it may proceed to a formal hearing before the Division of Administrative Hearings (DOAH), where the business presents its case before an Administrative Law Judge. Ribeiro Law handles each stage of this process.

When You Need a Sales Tax Lawyer

Not every sales tax question requires legal representation, but certain situations carry enough risk that professional counsel is warranted from the outset. 

Consider contacting a sales tax attorney if any of the following apply:

• You have received a Notice of Intent to Audit Books and Records from the state Department of Revenue. The 60-day clock for gathering records begins immediately, and early decisions affect the outcome.
• You are facing a Notice of Proposed Assessment and are uncertain whether to pay, protest, or negotiate.
• Your business has not been filing sales tax returns, and you are concerned about back-period exposure. Voluntary disclosure may be available, but only before the DOR initiates contact.
• You are expanding into Florida from another state, or selling outside of Florida, and need to understand whether your products or services are taxable, whether you have nexus, and how to register and begin collecting.
• You have received a tax warrant, or your bank account has been levied. These are enforcement actions that require immediate attention.
• Your business operates in a grey-area industry such as software, construction, food service, communications, or healthcare where the taxability of your products or services is not straightforward.