Lorie Fale

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Lorie Fale provides state and local tax counsel related to transactional matters, tax planning, and refund claims. She has more than 24 years of experience as a Florida state tax controversy specialist, dealing with all aspects of Florida audits, refunds, and assessment management. Prior to practicing law, Lorie worked as a Certified Public Accountant where she gained invaluable accounting experience which enables her to fully understand the impact of state tax opportunities and exposures on a client’s budgets, forecasts, reserves, and financial statements. Her comprehensive multistate taxation practice includes nexus issues, income apportionment/allocation, sales and use tax, transfer tax, payroll tax, and tax reporting requirements. In addition, she has 25 years of experience with creating and implementing tax-efficient corporate structures.

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A “Source” of Consternation? The Taxation of Telecommunications Companies in Florida

Like many states, Florida’s corporate income tax regime has special rules applicable to telecommunications companies. The tricky part about taxing the telecommunications industry is how to source receipts earned from providing interstate telecommunications services. Put differently, when is a state permitted to tax an interstate phone call? For corporate income tax purposes, the only receipts … Continue Reading
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