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TIP # 06A01-19
DATE ISSUED: December 4, 2006


Semiannual and Annual Sales and Use Tax Returns

Enclosed is your 2006 semiannual or annual sales tax return and instructions. If you are a semiannual filer, this return is for the period July 1, 2006, through December 31, 2006. If you are an annual filer, this return is for the period January 1, 2006, through December 31, 2006. Your return is due on January 1, 2007, and will be late if not postmarked or hand delivered to the Department by January 22, 2007. (January 20th and 21st are on Saturday and Sunday). A pre-addressed envelope is enclosed for your convenience.

Please note the 2007 discretionary sales surtax rates are also contained in the enclosed instructions.

Late Filed Returns

For returns and/or payments filed late the penalty rate is 10% of the tax due or $50, whichever is greater. A minimum penalty of $50 applies even if you file a late "zero tax due" return. The enclosed instructions contain information on how to calculate interest for a late payment.

Annual Resale Certificate

Also enclosed is your 2007 annual resale certificate for sales and use tax. Accounts opened for the payment of use taxes only will not receive an annual resale certificate.

New for 2007 Returns - Donate Your Collection Allowance to Education.

If you would like to donate your collection allowance to fund up-to-date technology in your local school district, this option will be available on your 2007 sales and use tax return. For more information, see the enclosed Tax Information Publication 06A01-20 or visit our DOR website at


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.

Persons with hearing or speech impairments may 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.