Abstract
- Table of Contents, Overview and Executive Summary (use download button)
- Chapter One: Legal Issues (Pages L-3 to L-144)
- Chapter One: Legal Issues (Pages 145 to 366)
- Department of Revenue Modifications to the Hellerstein Draft
- Chapter Two: Administrative Issues (Pages C-3 to C-11)
- Chapter Three: First and Second year Revenue Effects and Related Issues (Pages R-3 to R-58)
- Appendix I: Preliminary Department of Revenue Report and Chapter 86-166, Laws of Florida (Pages A-3 to A-55)
- Appendix II: Overview of Services Taxation in Other States (Pages A-58 to A-85)
- State of Washington Proposed legislation
- Summary of Hawaii's General Excise Tax on Services
- Summary of New Mexico's Gross Receipts Tax on Services
- Summary of Iowa's Sales/Receipts Tax on Services
- Summary of South Dakota;s Retail Sales and Services Tax
- Appendix III: (Pages A-88 to A-140)
- Extending the Sales Tax to Services: Notes from Florida by Walter Hellerstein
- Florida's New 'Income' Tax by Joseph W. Jacobs
- Broadening the Sales Tax Base: Answering One Question Leads to Others by Robert A. Pierce and Carol D. Peacock
- Recent Developments in Florida State Taxation: The Proposed Taxation of Services by Cass D. Vickers
- Appendix IV: Coopers & Lybrand Pricing Study (Pages A-143 to A306)
- Contract and Guideline to Consultant
- Consultant's Report
- Appendix V: Non-Service Repealed Exemptions
- Table V-1: Master List with Statutory References
- Table V-2: Revenue Estimates
- Methodological Approach
- Appendix VI: Contract and Instructions to Consultant, Survey Questionnaires (Pages A-375 to A-398)
Recommended Citation
Florida Department of Revenue, "Report to the Florida Legislature" (1987). Walter Hellerstein Papers. 5.
https://digitalcommons.law.uga.edu/hellerstein/5
Legal, Administrative and Revenue Implications of Chapter 86-166, Laws of Florida: Repeal of Sales Tax Exemptions for Services and Selected Transactions
Read more about Florida's short-lived sales tax on services.