Hurricane Michael Updates

Florida Corporate Income Tax Filers - The Department will follow the tax relief granted by Internal Revenue Service (IRS) for affected taxpayers regarding postponement of Florida corporate income/franchise tax return due dates. For more information, review the Department’s press release and IRS information.

Temporary Fuel Tax License - Florida law allows exporters, petroleum carriers, and importers to request a temporary license during a disaster or declared state of emergency. Applicants are not required to submit a fee, secure bonding, or undergo a background check if they apply for and receive a temporary license. Click here for more information on Florida’s temporary licensing program.

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.


  
  
Description
  
  
  
  
File and Pay Taxes Online/taxes/SiteAssets/images/flSatellite.jpg
A secure, convenient option to file and pay taxes
/taxes/eservices/Pages/filepay.aspxIn page navigation
Register to Collect and Report Taxes/taxes/SiteAssets/images/blurredBuildings.jpg
Want to do business in Florida?
/taxes/eservices/Pages/registration.aspxIn page navigation
Update Account Information Online/taxes/SiteAssets/images/blurredComputer.jpg
Change your business name, address, or account status
https://taxapps3.state.fl.us/Taxinquiry/In page navigation
Tax and Interest Rates/taxes/SiteAssets/images/percentSignsSilver.jpg
Tax and interest rates for the most common taxes and fees
/taxes/taxesfees/Pages/tax_interest_rates.aspxIn page navigation
Taxes and Fees or Refunds/taxes/SiteAssets/images/blurredStoreClothes.jpg
Learn about a specific tax or fee
/taxes/taxesfees/Pages/default.aspxIn page navigation
Taxpayer Education and Tutorials/taxes/SiteAssets/images/bookBlue.jpg
Helpful brochures and tutorials
/taxes/Pages/education.aspxIn page navigation
Shopping online?/taxes/SiteAssets/images/blurredHandTablet.jpg
If you shop online, you may owe tax
/taxes/Pages/consumer.aspxIn page navigation
Voluntary Disclosure/taxes/SiteAssets/images/blurredMeetingHands.jpg
Voluntarily report unpaid or underpaid tax liabilities
/taxes/compliance/Pages/voluntary_disclosure.aspxIn page navigation
  
Body
  
  
  
  
  

The minimum reemployment tax rate for 2019 remains at .0010 (0.1%) or $7.00 per employee, the same as in 2017 and 2018. The rate applies to annual wages of up to $7,000 per employee. The maximum rate of .0540 (5.4%) also remains the same as in 2017 and 2018. A Reemployment Tax Rate Notice (Form RT-20) will be mailed to all employers in December with their tax rate.

12/10/2018Approved
  

The state sales tax rate on the total rent charged for renting, leasing, letting, or granting a license to use commercial real property for rental periods beginning on or after January 1, 2019, is decreased from 5.8% to 5.7%. The local option discretionary sales surtax imposed by the county where the real property is located continues to apply to the total rent charged. For more information, review Tax Information Publication #18A01-14.

11/29/2018Approved
  

​The 2019 Florida Annual Resale Certificates for sales tax and communications services tax are now available to download or print.

11/5/2018Approved
  

Florida law requires business owners who paid $200,000 or more in state sales tax (excluding local option taxes and surtaxes) during the preceding state fiscal year to pay estimated sales tax. Beginning with the December 2018 tax return, estimated tax must be paid each reporting period with the first payment due January 1, 2019. A letter explaining the requirements was sent to each business owner newly obligated to pay estimated tax. Obligated businesses that do not pay or underpay estimated tax lose the collection allowance and are subject to a 10% penalty plus interest on the underpaid amount.


A tutorial on calculating estimated tax is available on the Department's Taxpayer Education webpage.

11/5/2018Approved
  
In response to Hurricane Michael, the Florida Department of Revenue will follow the tax relief granted by the Internal Revenue Service (IRS) regarding tax return due dates. For Florida corporate income tax filers affected by Hurricane Michael, the Department will extend payment due dates and due dates for filing the Florida corporate/franchise tax return. Florida corporate income/franchise tax returns originally due, or due on extension, between October 7, 2018 and February 28, 2019 are now due by March 15, 2019. For more information, please review the Department’s press release issued on October 15, 2018.
10/15/2018Approved
  

​Due to impacts from Hurricane Florence, some taxpayers may be unable to file taxes timely. The Florida Department of Revenue will make every attempt allowed by law to work with affected businesses during this difficult time. On a case-by-case basis, the Department will work with tax filers who, despite good-faith efforts, are unable to file tax returns as required by law because of Hurricane Florence. Filing deadlines for taxpayers who are able to file will not change.


For Florida corporate income tax filers, the Department will follow the tax relief granted by the Internal Revenue Service regarding postponement of return due dates. Florida corporate income/franchise tax returns originally due, or due on extension, between September 7, 2018 and January 31, 2019 are now due February 15, 2019.


Taxpayers needing assistance should contact the Department to discuss their individual situation. To speak with a Department representative, call Taxpayer Services at 850-488-6800, Monday through Friday (excluding holidays).

9/18/2018Approved
  
Effective October 1, 2018, anyone who purchases or registers a motor vehicle qualifying for the Hope Scholarship Program in Florida may designate $105 of the state sales tax due at the time of purchase or registration to an eligible nonprofit scholarship-funding organization participating in the Program. If the state sales tax due is less than $105, the designated amount would be the state sales tax due. Additional information about this and other tax credits for contributions to scholarship-funding organizations is available on the Scholarship-Funding Organizations – Tax Credits for Contributions web page.
8/15/2018Approved
  

​Effective July 1, 2018, tenants of commercial rental properties are eligible to apply for an allocation under the new Florida Sales Tax Credit Scholarship Program. This program authorizes the tenant to receive a credit against the state sales tax due on rent or license fee payments for contributions paid to an eligible nonprofit scholarship-funding organization. These credits may be taken against sales tax on rent or license fee payments beginning October 1, 2018. Additional information about this and other tax credits for contributions to scholarship-funding organizations is available on the Scholarship Funding Organizations Tax Credits page.

7/2/2018Approved
  
It is important to safeguard against scams and fraudulent communications. If you are contacted by an individual or group claiming to be the Florida Department of Revenue and you suspect you have been targeted for a scam, contact the Department's Taxpayer Services at 850-488-6800 to verify the communication came from the Department of Revenue. You can also visit or contact a local office to verify.
1/5/2018Approved
  

​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.

2/10/2015Approved
  

​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.

2/8/2015Approved