Florida Multiple Taxes: Florida Tax Credit Scholarship Program Amended The Florida Tax Credit Scholarship Program, which is funded with contributions to private nonprofit scholarship-funding organizations from taxpayers who receive a tax credit for use against their liability for corporate income tax, insurance premium tax, severance taxes on oil and gas production, self-accrued sales and use tax liabilities of direct pay permit holders, or alcoholic beverage taxes on beer, wine, and spirits, is amended. The program provides private school scholarships to students from families that meet specified income levels. Among the changes to the program are the following: student eligibility requirements are modified to include students who qualify for free or reduced-price lunches and are eligible to enter kindergarten through fifth grade; the requirements that a student attend a public school in the prior year for students in second through fifth grade and that a student placed in foster care meet certain household income levels are eliminated; private schools are authorized to administer statewide assessments at the school and the Department of Education (DOE) along with school districts are required to provide the assessments and support to private schools that choose to administer statewide assessments; the DOE may make site visits at any time to any school that has received a notice of noncompliance or a notice of proposed action within the previous two years; and the Commissioner of Education is authorized to deny, suspend, or revoke a private school's participation in the program if the commissioner determines that an owner or operator of a private school has exhibited a previous pattern of failure to comply with the law related to the program or private school accountability. Other provisions were reported separately. Ch. 22 (H.B. 859), Laws 2012, effective March 23, 2012; Final Bill Analysis, House of Representatives, March 14, 2012. Georgia Sales and Use Tax: Food-Related Rules Amended to Conform With SST Agreement or Repealed Effective April 4, 2012, the Georgia Department of Revenue repeals a sales and use tax rule on employees' meals and beverages and amends sales and use tax rules on meals and on food exemptions to conform to the Streamlined Sales and Use Tax (SST) Agreement. The rule on meals is amended to incorporate the terminology "food and food ingredients" as used in the SST Agreement. Illustrative examples of taxability are added to the section of the rule on the sale of food and food ingredients by an employer to an employee. Material is added to the rule stating that employers are liable for use tax on food and food ingredients they provide to their employees free of charge. The rule also now states that if the exact cost of an employee's food and food ingredients is not represented in the employer's records, the cost will be deemed to be 50% of the retail sales price of the food and food ingredients. The rule on food exemptions is amended to remove references to "eligible food and beverages" and to add SST food-related definitions such as "alcoholic beverages,""dietary supplement," and "food and food ingredients." Amendments also reflect that as of January 1, 2011, sales of food and food ingredients (previously, "eligible foods and beverages") to persons for consumption off the premises are not subject to state sales and use tax, but are subject to local sales and use taxes. Amendments also reflect other sales and use tax exemptions for food-related transactions, such as food purchases using food stamps and sales of food to public school pupils. The amended rule also provides examples of food-related transactions that are subject to sales and use tax. Reg. §560-12-2-.34, Georgia Department of Revenue, repealed as noted; Reg. §§60-12-2-.65 and 560-12-2-.104, Georgia Department of Revenue, effective as noted TBO-TheBackOfficeLLC TBO- Istheonesourceforbusinessowners helpingthem succeedinthischallengingeconomy. TheBackOffice,LLCisanIntegratedTurnKeyAdministrativeSolutionforSmall Business®WithTBOMakingitSimple®businessowners canhaveonesourcefor Bookkeeping,Payroll,Accounting,Investments,Collections,ITSupport, Health Insurance(GroupandIndividual),EmployeebenefitSolutions,HumanResources,Telemarketing,andmore.Weonlysell”A” Ratedcompaniesorbetter:ADP&Intuit;Payroll, Aetna,Humana,Cigna,BlueCross-BlueShield,UnitedHealthCare, QuickBooksProAdvisor,Intuit,MutualofOmaha,AllState,AFLAC,ColoniaLife,thelistgoeson&on. WithTBOtherearenocontracts,noupfrontfeesandTBOservicesare satisfactionguaranteedor theclientdoesnotneedtopay. Value AddedwithanyTBOservice: 1. TBOHR Basic is included–61pagesofcustomizedHRdocumentsandfree10minuteconsultations2. 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