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TIP # 03A01-19
DATE ISSUED: December 3, 2003


Filing/Paying Electronically - Be Sure to Enroll Now

Taxpayers whose total sales and use tax and/or solid waste and surcharge liability reached $30,000 for the period July 1, 2002, through June 30, 2003, must file returns and remit tax payments by electronic means beginning in January 2004.

If you are required to file/pay electronically or wish to voluntarily file/pay electronically and have not yet enrolled, you should complete an online Enrollment/Authorization for e-Services at immediately.

You can readily fulfill your requirement to electronically file and pay your sales and use tax and solid waste and surcharge by using the Department's secure Internet site. Other options for filing by electronic means, such as using an approved commercial software package, are listed on the site:

Internet filing:

  • is fast,
  • is convenient,
  • is secure,
  • is accurate,
  • supplies proof that you have met filing requirements,
  • helps you avoid penalty for common errors, and
  • is available at no cost (when using the Department's Internet site)

Electronic Filers Will Not Be Mailed Tax Returns in 2004

Beginning in January 2004, taxpayers who are filing solid waste surcharge returns electronically, will no longer be mailed a solid waste and surcharge paper tax return or instructions. This cost savings measure will reduce both printing and mailing costs incurred by the state. If you would like a paper copy of the solid waste tax return or instructions (DR-15SW or DR-15SWN), they are available on the Internet at: or at your local Department of Revenue Service Center.

Account Number Format

In March 2003, solid waste account numbers changed as the Department moved all solid waste accounts into an integrated tax system. While all taxpayers filing solid waste paper returns began using this new account number in March 2003, electronic filers were able to use either their old or new account number through 2003. Beginning January 2004, ALL solid waste and surcharge filers will use only their new account number.

The following example shows the format for the previous solid waste account number and the format of the 2004 (new) solid waste account number. The most obvious change is the numbering sequence of solid waste account numbers, however, both the old and new format have a total of 13 numbers.

Previous Solid Waste Number Format     11-22-333333-44-5
2004 (new) Solid Waste Number Format     11-8123456789-0


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 Or call Taxpayer Services, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671 or 850-488-6800.

Hearing- or speech-impaired persons should call our TDD at 800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.