DATE ISSUED: April 30, 2012
For sales and use tax returns and payments due on or after July 1, 2012, dealers may deduct a collection allowance only when they:
This change in law will affect returns and payments due beginning in July 2012 for:
In June, replacement coupon books will be mailed to all dealers who use coupon books for filing quarterly and monthly tax returns. If you choose not to switch to e-filing and e-paying tax in July, make sure to use the DR-15 or DR-15EZ payment coupons included in your replacement coupon book.
To file and pay sales and use tax electronically, visit: http://www.myflorida.com/dor
You will not be entitled to a collection allowance if you file a paper tax return or pay tax by cash, check, or money order. Also, if you file and pay tax electronically but are late, you cannot deduct a collection allowance from the amount due with the return.
Because standard banking regulations require one business day to complete an electronic payment, your tax return and payment must be initiated before 5:00 p.m., Eastern Time (ET), on the last banking day before the 20th of the month to be considered timely. A calendar of due dates for electronic payments (Form DR-659) is posted on our Internet site.
|Initiate electronic payment no
later than 5:00 p.m., ET on
To enroll for e-Services or to electronically file and pay tax without enrolling, you must provide specific information, including your:
What are the benefits of filing returns and paying tax electronically?
In addition to receiving a collection allowance, you can enjoy these benefits:
Donate your collection allowance to education
Sales and use tax dealers who file and pay tax electronically and receive a collection allowance may choose to donate the allowance to the Educational Enhancement Trust Fund. This fund is used to purchase up-to-date technology for classrooms in Florida school districts. You must make this choice on each original and timely filed electronic return. You cannot make this choice after your return is filed.
Reference: Section 212.12, Florida Statutes and Chapter 2012-145, Laws of Florida (Section 2, HB 5701)
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 Internet site 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, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.