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TIP #07A01-16
DATE ISSUED:December 3, 2007


Semiannual and Annual Sales and Use Tax Returns

Your 2007 semiannual or annual sales tax return and instructions are enclosed. If you are a semiannual filer, this return is for the period July 1, 2007, through December 31, 2007. If you are an annual filer, this return is for the period January 1, 2007, through December 31, 2007. Your return is due on January 1, 2008, and will be late if not postmarked or hand delivered to the Department by January 22, 2008. (January 20th is on Sunday and January 21st is a holiday). A return envelope for mailing your return and payment is enclosed for your convenience.

Please note the 2008 discretionary sales surtax rates (Form DR-15DSS) are also enclosed.

Late Filed Returns

When a return or payment is filed late, Florida imposes a penalty of 10% of the tax due or $50, whichever is greater. A minimum penalty of $50 applies even if you file a late return that reports zero tax due.

The enclosed instructions contain information on how to calculate interest for a late payment.

Annual Resale Certificate

Your 2008 annual resale certificate for sales and use tax is also enclosed. Accounts opened for the payment of use taxes only do not receive an annual resale certificate.

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

You may still elect to donate your collection allowance to fund up-to-date technology in local Florida school districts. See Tax Information Publication 06A01-20 for more information. (Go to, enter "06A01-20" in the search field, click "Go," click "Tax Law Library search," click "Search.")

For More Information

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 website at or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.