Sales and Use Tax

Monthly Returns and Payments

Returns and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th. For example, if the sale takes place on the 1st of one month, then tax is due on the 1st of the next month.

However, if the 20th falls on a Saturday, Sunday, or federal or state holiday, returns are timely if postmarked on the first working day following the 20th.

If you make your payments using Electronic Funds Transfer (EFT), it must be transmitted no later than 5:00 p.m., ET, on the banking business day prior to the 20th.

Quarterly Returns and Payments

Returns and payments are due on the 1st and late after the 20th day of the month following your collection period. For example, if your collection period ends on the last day of September, then tax is due on the 1st and late after the 20th of October.

Returns and payments postmarked after the 20th are late. However, if the 20th falls on a Saturday, Sunday, or federal or state holiday, returns are timely if postmarked on the first working day following the 20th.

Florida Corporate Income Tax

Annual Return and Payment

Returns and payments are due on or before the 1st day of the 4th month following the close of the tax year or the 15th day following the due date, without extension, for the filing of the related federal return for the taxable year, whichever is later.

If you make your payment using Electronic Funds Transfer (EFT), payment must be transmitted no later than 5:00 p.m., ET, on the banking business day prior to the 1st day of the 4th month following the close of the tax year.

Communications Services Tax

WHO MUST FILE:	WHAT FORM TO FILE:	WHEN TO FILE:
Persons engaged in the sale or resale of communications services	DR-700016 Florida Communications Services Tax Return	Returns and payments are due on the 1st of the month, late after the 20th. (see Notes)
Direct pay permit holders of a DR-700031 Communications Services Tax Direct Pay Permit for tax due upon determination of use	DR-7000016 Florida Communications Services Tax Return	Purchasers accrue and remit tax upon determination of use rather than paying tax at time of purchase. Tax due upon determination permit holders must file monthly and remit the tax due once the use has been determined. Returns and payments are due on the 1st of the month, late after the 20th. (see Notes)
Direct pay permit holders of a DR-700031 Communications Services Tax Direct Pay Permit for interstate communications services	DR-700016 Florida Communications Services Tax Return	Interstate communications services direct pay permit holders must file monthly returns using EDI and remit tax in one of three ways using EFT: 1. pay full tax at one time, 2. pay as tax accrues 3. prorate tax throughout year Returns and payments are due on the 1st of the month, late after the 20th. (see Notes)
Persons who have purchased communications services from a seller that does not remit tax	DR-700019 Communications Services Use Tax Return	Return and tax is due semi-annually on the 1st of January and July, late after the 20th. (See Notes)
Notes: If the 20th falls on a Saturday, Sunday, or federal or state holiday, returns are timely if postmarked on the first working day following the 20th. Payments made using Electronic Funds Transfer (EFT) must be transmitted no later than 5:00 p.m., ET, on the banking business day prior to the 20th. Returns must be filed, even if no tax is due.

Unemployment Tax

Quarterly Returns and Payments

An Employer's Quarterly Report, UCT-6 is due the 1st day of the month following the end of each calendar quarter and is late if not postmarked by the last day of the month, except that, if the last day of the month is a Saturday, Sunday or legal holiday; the timely filing period is extended until the end of the next day that is not a Saturday, Sunday, or legal holiday.

	1st Quarter (January thru March)	by April 30
	2nd Quarter (April thru June)	by July 31
	3rd Quarter (July thru September)	by October 31
	4th Quarter (October thru December)	by January 31

* Annual Filing Option Due Date

* An employer liable for unemployment tax may select an annual filing option if all the employees exclusively perform services that constitute domestic service and the employer is eligible for an earned tax rate. An Application to Select Filing Period for Employers Who Employ ONLY Employees Who Perform Domestic Services (Form UCT-7A) must be submitted by December 1 to qualify for annual filing in the next calendar year.

NOTE: If you are making your payment by EFT or Internet, you must initiate the payment by 5:00 p.m. ET on the business day prior to the filing date(s) listed above for your payment to be considered timely.