Florida: Sales Tax Handbook
How to file your sales taxes in Florida
Once your business has a Florida sales tax license and begins to make sales, you are required to start collecting sales taxes on behalf of the Florida government and filing regular sales tax returns. This page will help you understand the basics of your tax collection and filing responsibilities.
How To Collect Sales Tax In Florida
If the seller has an in-state location in the state of Florida, they are legally required to collect sales tax at the tax rate of the area where the buyer is located, as Florida is a destination based sales tax state.
If the seller's location is out of state, then the collection of sales tax is still done in the same way. The seller would still be required to charge the local rate of sales tax from the buyer's location, so long as the seller has tax nexus in the state.
Sales Tax Collection Discounts In Florida
Florida allows merchants to keep a small percentage of the sales tax they collect as a collection discount, which serves as compensation for the work required to comply with the Florida sales tax regulations
The collection discount is 2.5% from the first one thousand two hundred dollars of tax due for each business location, because each can be claimed as a credit. It must be noted that mail order retailers are able to negotiate a discount of up to 10%.
Your Florida Sales Tax Filing Requirements
To file sales tax in the state of Florida, you must begin by reporting gross sales for the reporting period, and calculate the total amount of sales tax due from this period.
In the state of Florida, all taxpayers are given three options for filing taxes. One is filing online using the online service Autofile. You can also file online at the Florida Department of Revenue. Payment can also be remitted through either of these online systems. You can also file manually through the mail using the form DR-15.
Tax payers in the state of Florida should be aware of late penalties the district applies. The penalty for late filing is 10% for the first thirty days, and an addition 10% is added for each additional month or fraction of a month that the filing is late. There may not be a compounded penalty of greater then 50%.
The state of Florida requires that a seller who owns a sales tax permit files sales tax return on the required day, even if the tax return would have been "zeroed-out", and there is nothing to report.
Your Florida Sales Tax Filing Frequency & Due Dates
Your business's sales tax return must be filed by the 20th of the month following reporting period. For a list of this year's actual due dates, see our calendar of Florida sales tax filing due dates.
Where To File Your Florida Sales Tax Return:
Filing Your Florida Sales Tax Returns Online
Florida supports electronic filing of sales tax returns, which is often much faster than filing via mail.In certain cases, taxpayers are required by law to file their sales tax returns electronically. You are required to file electronically if you:
(1) have paid the total of $20,000 or more in tax or fees in the prior fiscal year (July 1 through June 30);
(2) you files a consolidated sales tax return; or
(3) you have two or more places of business for which the combined tax and/or fee payments equal or exceed $20,000 for the prior state fiscal year.
Florida allows businesses to make sales tax payments electronically via the internet.Electronic payments are required only if the tax which was paid in the previous state fiscal year was at least thirty thousand dollars. Any and all of the consolidated sales tax and filers related with solid waste and surcharge are also required to submit payments by electronic means.
You can process your required sales tax filings and payments online using the official MyFlorida website, which can be found here . You should have received credentials to access your MyFlorida account when you applied for your Florida sales tax license.
Filing Your Florida Sales Tax Returns Offline
While it is highly recommended that you file online using the MyFlorida website, it is possible to file your required sales tax reportings offline using Florida Form DR-15, which you can download and print here . Once you have completed your required reportings, you can mail it to the state at this address:Florida Sales Tax Filing Address: Florida Department of Revenue
5050 W Tennessee Street
Please note that if you file your Florida sales taxes by mail, it may take significantly longer to process your returns and payments.
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