Florida: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Florida
In Florida, the Department of Revenue will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Florida Department of Revenue, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Revenue, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Florida
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Florida sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Revenue cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Floridat is three years from the later of the return due date, the tax due date, or the return filing rate.It must be noted that at any time, the taxpayer has the right to a refund or credit is made available to them.
Appealing to the Department of Revenue in Florida
If you do not agree with a penalty or decision made by the Florida Department of Revenue, you have the right to file an appeal and ask for reconsideration. In the case of a department appeal, an official petition must be filed with the Department of Revenue within sixty days after the issuance of the assessment that has been proposed.
TopAdministrative Sales Tax Appeals in Florida
This state has no administrative appeal body
TopJudicial Sales Tax Appeals in Florida
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Circuit Court within sixty days after date of final assessment, inthe process of proceeding under the Administrative Procedure Act. It must be noted that appeal is required to be filed with the Appellate Court within thirty days of rendition of the order appealed from if proceeding under the APA
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