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TIP #98(A)1-25
Date Issued: 12/14/98

Sales Tax Filing Status Change to Monthly Beginning January 1999

Because you paid more than $1,000 in sales and use tax during the most recent four calendar quarters, you must now file monthly.  This requirement will be effective January 1, 1999 (for tax returns due on February 1, 1999 and late after February 22, 1999).

You will be receiving a new monthly coupon book by early January for the 1999 calendar year.  DO NOT use these coupons to report your sales and use tax for the collection period ending December 31, 1998.

For More Information


s. 212.12, F.S.

Rule 12A-1.056, F.A.C.