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TIP #00A01-09
DATE ISSUED: 06/16/00

Semi-Annual Sales Tax Filers' Tax Return

Our records indicate that your account is on an active semi-annual reporting status. Enclosed is your sales and use tax return (DR-15SA), which is due on July 1, 2000, and will be late if postmarked after July 20, 2000. The collection period is January 1, 2000 through June 30, 2000. A return envelope is enclosed for your convenience.

If you do not owe tax, penalty, or interest, you may TeleFile your return by calling 1-800-550-6713. TeleFile is available 24 hours a day, 7 days a week. Please have your certificate number ready when calling.

Remember that you must file a return or TeleFile even if no tax is due.

Interest Rate Changes

Effective January 1, 2000, a floating rate of interest applies to underpayments and late payments of tax. The rates are updated January 1 and July 1 of each year by using the formula established in Section 213.235, Florida Statutes.

If the enclosed return is filed after July 20, 2000, the annual rate of interest for the period July 1, 2000 through December 31, 2000 is 9 percent (daily interest factor .000245902).

Change of Address or Business Name

If your address or the status of your business has changed or will change in the future, please complete the enclosed Change of Address or Business Name form and return it to the Department. If you have questions or need assistance, please contact your local Service Center at the telephone number listed on the back or call Taxpayer Services at 1-800-352-3671 (in Florida only).

References:
s. 212.12, F.S. Rule 12A-1.056, F.A.C.

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our website at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.