As this Article went to press, Florida legislators had returned for a second special session to wrestle with the controversial services tax once more. By December 10, both houses of the Legislature had voted to repeal the services tax and increase the sales tax on goods. The Governor signed the legislation into law on December 11. Yet the discussion below remains important not only for the legislative history of the Florida experience, but as a guide for other states who may choose to follow Florida's lead imposing a service tax of their own.
Vicki L. Weber,
Florida's Fleeting Sales Tax on Services,
15 Fla. St. U. L. Rev.