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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.


​The Florida Department of Revenue will follow tax relief granted by the Internal Revenue Service to Florida corporate income tax filers affected by Texas storms.

For taxpayers located in Texas affected by the storms, the due date for filing and paying Florida corporate income tax is extended to November 17, 2015.  The extended due date applies to affected taxpayers in Texas with original or extended due dates on or after May 4, 2015. To find out which locations are eligible, read the IRS notice.

We will make all attempts allowed by law to work with taxpayers impacted by these disasters in Texas during this difficult time. If you have an issue that is not addressed in this notice, please contact the Department as soon as possible to discuss your individual situation.


Effective Monday, August 24, 2015, the Lake City Service Center will be in a new location at Suite 115, 1415 West US Hwy 90, FL 32055-6123. Please visit our Taxpayer Service Centers page for a list of current service center locations and phone numbers.


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.