The Unitary Tax - Florida Style

Article Abstract:

The analysis focuses on four topics: 1) the evolution of Florida's Unitary Tax, 2) Florida's view of a unitary business, 3) chief relevant Florida legislation, and 4) tax planning opportunities. The aim of Florida's Unitary Tax was to help raise ninety-five million dollars for the state school system. It became law on July 19, 1983 and engendered an immediate effort to repeal it. There are two tests in Florida established by statute to decide whether a business person possesses a unitary business. These are described as the three unities test and the contribution/dependency test. A discussion of the differences between formula apportionment and separate accounting indicates some of the difficulties involved. The Florida Unitary Tax controversy illustrates a state's victory in asserting its power to tax. Corporations and foreign government representatives are by-passing unitary states.

Taxation, Florida

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Sanity's cool-for-kids style drives the competition crazy

Article Abstract:

The Australian music store chain Sanity, which was created in 1992, is now the largest music retailer in Australia. Sanity's success has been achieved without giving in to the industry-wide temptation to discount albums. Although Sanity is selling the top-selling album, the "Titanic" soundtrack, for A$29.95 versus A$23.82 and A$23.85 for Kmart and Target, respectively, its sales of the album are higher than those of any other retailer.

Musical instrument stores, Music Stores, Musical Instrument and Supplies Stores, Management, Australia, Music industry, Sanity

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Style Guide for Authors

Article Abstract:

A "Style Guide for Authors" that uses the formats to prepare manuscripts for a journal is presented with reference to the methods, sections, headings, and manuscript format.

United States, Methods, Writing, Manuscript preparation (Authorship), Manuscript preparation

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