TIP # 02A01-15
BEGINNING JANUARY 2003
(ELECTRONIC FILING OBLIGATION)
If You Are Currently Filing Your Tax Returns Electronically Using Certified Software, or Would Like to Use A Commercial Software Product
If you are filing your 2002 tax returns electronically using a certified software package, you will need to contact your vendor to obtain the 2003 software package. Many of these software packages offer additional filing features. A list of vendors certified to produce software for 2003 (including solid waste and surcharge returns) will be available on the Department's Internet site in January 2003, or by calling the Department at 850-488-6800 or 1-800-352-3671 (in Florida only). See http://www.myflorida.com/dor/eservices/software/vendors.html. If you are filing your 2002 tax returns utilizing the product of a vendor that produces alternative paper returns, you should contact your vendor for electronic filing and payment options, or refer to our list of certified vendors.
Sales and use tax and solid waste and surcharge returns and payments are due on the 1st day of the month following the month of collection and are late after the 20th. Electronic payments must be initiated no later than 3:45 p.m., Eastern Time (ET), on the last business day before the 20th, and electronic returns must have an electronic date stamp on or before the 20th. (Note: Effective January 1, 2003, the deadline for initiating electronic payments will be extended to 5:00 p.m., ET.)
Your first electronic return payment will be due for the collection period of January, 2003. This return is due on February 1, 2003, and late after February 20, 2003. Your first electronic payment must be initiated no later than 5:00 p.m., ET, on Tuesday, February 19, 2003, and the electronic date stamp on the return must be on or before February 20, 2003.
If you do not correctly make payments of sales and use tax and solid waste and surcharge by electronic means, the Department can impose penalty and interest. This failure may also result in the loss of your collection allowance.
The Department has been authorized to waive the electronic filing requirement under certain conditions. You will not be required to purchase equipment or incur a financial hardship to comply with this law. If you have a valid business reason for not filing returns electronically, you must submit a Request for Waiver from Electronic Filing (Form DR-654) to the Department no later than December 2, 2002. If your request is approved, you are still required to remit payments by Electronic Funds Transfer (EFT). Contact the Department at 850-488-6800 or 1-800-352-3671 (in Florida only) for more information.
References: Sections 212.11 and 212.12, Florida Statutes
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 site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800
Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.
To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.