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13 Litig. News 1 (1987-1988)

handle is hein.journals/lignws13 and id is 1 raw text is: OCTOBER 1987 VOLUME 13, NUMBER I LITIA NEWS IN A PUBLICATION OF THE SECTION OF LITIGATION AMERICAN BAR ASSOCIATION Sales lax On Legal Fees Okayed Florida Supreme Court's advisory opinion paves the way for other states to tax legal services by Ralph A. Taylor, Jr., Associate Editor Special Insert: Complete Program for Litigation Section Annual Fall Meeting The Drake Hotel Chicago October 21-24, 1987 S tates seeking new ways to raise revenues will be watching closely the implementation and enforcement of a new Florida state sales tax law imposing a five percent sales tax on legal services. According to Pat Sheehan, state legisla- tive coordinator for the ABA Govern- mental Affairs Office in Washington, D.C . similar proposals are or have been pending or under consideration in Texas, Colorado, Iowa, and Arkansas. The Florida tax on legal services may be the first step in a nationwide trend. On July 14, 1987, the Florida Su- preme Court issued an advisory opinion to Governor Bob Martinez stating that all but one aspect of Florida's newly enacted sales tax law appears to be valid under the Florida Constitution. in re Advisory Opinion to Mhe Governor, Request of May 12, 1987, No. 70,553 (Fla. July 14, 1987). The court's decision, however, does not address the validity of the new law under the United Slates Constitution and leaves open the possibility of further legal challenges. On April 24, 1987, Governor Martinez signed into law the newly enacted tax bill (Chapter 87-6, Laws of Florida) imposing a five percent sales tax on the sale of professional services, including the services of lawyers, architects, engineers, and advertisers. (See tile July, 1987 issue of the ABA ournal). The tax explicitly applies to the use of a service within Florida even where the sale of the service occurs elsewhere. It thus appears to apply even to out-of-state lawyers who provide services to Florida clients. The law, which took effect on July 1, 1987, is expected to raise nearly $500 million. The tax on legal services is estimated to account for $94 million of this figure. Tile new law contains numerous exemptions, including ones for legal services provided by in-house counsel and pro hono legal services. It also exempts legal services provided to natural persons relating to child support, child custody, adoption, divorce. guardianship, juvenile cases, landlord/ Ai lthough Chicago is known as the Second City, the Section's Annual Fall Meeting in Chicago will be second to none. From October 21-24, organiz- ers expect as many as 1,000 Section members to attend over 50 presentations designed to slress the how to side of trial lawyering. The action-packed meeting at Ihe Drake Hotel, one of Chicago's grand hotels, features several of the nation's most prominent litigalors and offers programming for the experi- enced and new trial lawyer. See the insert in this issue for the complete program. Section Chairman Benjamin R. Civiletti and Program Chairman Edna Selan Epstein's committee have planned an exciting and multifaceted program. Attendees can breakfast at the Chicago Mercantile Exchange and dine at the John G, Shedd Aquarium, eavesdrop on jury deliberations via closed circuit tenant relations, mobile home rentals, enforcement of civil rights or recovery of past or future medical expenses, subject to a limitation of $5(XI in services per person annually. Passage of the law prompted a num- ber of lawsuits challenging its validity, including a suit filed May I, 1987 (Law Day) by the Florida State Bar Because (continu'd on page 6) television, observe the reenactment of portions of a noted copyright trial, hear lawyers in three celebrated criminal jury trials discuss trial tactics, confront ethi- cal challenges that face trial lawyers. and much more. The play, Haymarket: Whose Name the Few Still Say With Tears, will be presented by a professional repertory theater group. The Honorable William J. Bauer, Chief Judge of the United States Court of Appeals for the Seventh Circuit, will address the Section at the first annual luncheon honoring the judiciary. The Section's annual recep- tion and dinner/dance will i held at the John G. Shedd Aquarium on Chicago's lakefront. Spouses and guesls may take tours of such Chicago landmarks as the Merchandise Mart and adjacent Fashion Apparel Center, downtown architecture and the newly opened Terra Museum of American Art. I.- Windy City Hosts Fall Meeting Section presents how-to programs October 21-24 by Michael B. [lyman. Associate Editor

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