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TIP #09A01-10
DATE ISSUED: December 1, 2009

NOTICE TO SEMIANNUAL AND ANNUAL SALES AND USE TAX FILERS

Your 2009 semiannual or annual sales tax return and instructions are enclosed. If you are a semiannual filer, this return is for July 1, 2009, through December 31, 2009. If you are an annual filer, this return is for January 1, 2009, through December 31, 2009. Your return is due on January 1, 2010, and must be postmarked or hand-delivered to the Department by January 20, 2010.

A return envelope for mailing your return and payment is enclosed for your convenience.

Please note the 2010 Discretionary Sales Surtax Information Rate Chart (Form DR-15DSS), listing the 2010 discretionary sales surtax rates for all Florida counties, is also enclosed.

Annual Resale Certificate
Your 2010 Florida Annual Resale Certificate for Sales Tax is also enclosed. Accounts opened for the payment of use taxes only or inactive accounts do NOT receive an annual resale certificate.

Late-Filed Returns
When a return or payment is filed late, Florida imposes a penalty of 10% of the tax due or $50, whichever is greater. A minimum penalty of $50 applies even if you file a late return that reports zero tax due.

The enclosed instructions contain information on how to calculate interest for a late payment.

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.



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