Twitter YouTube Mobile an official Florida government website

General Tax Administration Program

The General Tax Administration Program of the Florida Department of Revenue administers over 30 taxes and fees, including sales and use tax, reemployment tax, communications services tax, corporate income tax, and fuel tax. The monies collected pay for state and local government services for Floridians. We continue to improve our customer service and technology to make reporting and paying taxes as convenient and easy as possible.


​Legislation was passed (Chapter 2015-221, Section 28, Laws of Florida) to create a 10-day sales tax holiday that will begin at 12:01 a.m., Friday, August 7, 2015, and end at 11:59 p.m., Sunday, August 16, 2015. During this period, no Florida sales tax or local option tax will be collected on sales of clothing, footwear, and certain accessories selling for $100 or less per item, on certain school supplies selling for $15 or less per item, and on the first $750 of the sales price for computers and certain computer-related accessories when purchased for noncommercial home or personal use.

·         TIP 15A01-05 – Back-to-School Sales Tax Holiday

·         FAQs for taxpayers for the Back-to-School Holiday

·         FAQs for business owners for the Back –to-School Holiday

·         A list of all items for the Back-to-School Holiday

      o   A list of clothing items for the Back-to-School Holiday

      o   A list of school supply items for the Back-to-School Holiday

      o   A list of computer items for the Back-to-School Holiday


Beginning July 1, 2015, college textbooks and instructional materials which meet certain conditions are exempt from Florida sales and use tax through June 30, 2016. Qualifying items may be purchased or leased as long as the leasing period is within the exemption period. For more information, please read TIP 15A01-06.


Effective July 1, 2015, the state portion of the communications services tax rate applied to sales of communications services, including direct-to-home satellite, is reduced. The new lower rate is effective for bills issued on or after July 1, 2015, regardless of the date that the service is rendered or transacted. Dealers who cannot change the rate in their billing systems on July 1 are allowed an implementation period. For more information on this rate reduction and implementation period, please read TIP 15A19-01 and Emergency Rule 12AER15-01.


​Sellers of alcoholic beverage or tobacco products to retailers in Florida must electronically file an annual information report with the Department. The report is due on July 1, 2015, and will be late after September 30, 2015. Read more.


​If you file and pay taxes online, you can submit your electronic return before the filing deadline and schedule the payment. Payment scheduling helps ensure timely filing and payment and helps you avoid Internet connection or access problems that may occur on the due date. Read more.


​Do you owe unpaid or underpaid taxes? If the Department has not already contacted you about these liabilities, you can pay them under our voluntary disclosure program. In many cases, we will waive the penalties. Read more.