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TIP #98(A)1-26
Date Issued: 12/14/98

Sales Tax Filing Status Change to Monthly Beginning December 1998

Because you paid more than $1,000 in sales and use tax during the most recent four quarters (the maximum amount allowed for quarterly filing), you must now file monthly.  This requirement became effective December 1, 1998.  A sales and use tax return, which you are to use to report the remaining tax due for 1998 (the collection period ending December 31, 1998), is enclosed.  This return is due on January 1, 1999, and late after January 20, 1999.

You will be receiving a new coupon book by early January for the 1999 calendar year.  DO NOT use these coupons to report your sales and use tax for the collection period ending December 31, 1998.

For More Information

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