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Other times, businesses have key ideas they must communicate to the legislature. As an example of this type work, Time Warner was presented with an estimated $5.5 M tax bill by the Florida Department of Revenue in 1992 which it believed to be in error. Its position was that the DOR's interpretation of statutes was incorrect and that exported premium materials and letter shop operations should be non-taxable. Dr. Kinney co-authored an Economic Impact Statement of Time Warner's operations and the inappropriateness of this tax with a lobbyist. The paper was presented to all legislators, and the tax was eliminated.
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