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Department of Revenue Emergency Orders

EO 24-003: Order of Emergency Waiver (Sales and Use Tax and Related Taxes)

General Tax Administration Expand/Collapse All

Contact Information

Taxpayers may call 1-850-488-6800 or email GTAHurricaneHelp@floridarevenue.com for tax assistance related to Hurricane Milton.

Sales and Use Tax and Related Taxes Due Date Extension

Due dates for returns, reports, and payments due for the September 2024 and October 2024 reporting periods for taxpayers in 24 Florida counties have been extended to November 22, 2024. Businesses located in Charlotte, Citrus, Collier, Dixie, Franklin, Glades, Hernando, Highlands, Hillsborough, Indian River, Jefferson, Lafayette, Lee, Levy, Madison, Manatee, Orange, Pasco, Pinellas, Polk, Sarasota, St. Lucie, Taylor, and Wakulla counties now have until November 22, 2024, to file the September 2024 and October 2024 reporting periods for the following taxes:

Sales and use tax (including discretionary sales surtax)
Reemployment tax
Communications services tax
Documentary stamp tax (unrecorded documents)
Governmental leasehold intangible personal property tax
Gross receipts tax on utility services
Insurance premium tax
Lead-acid battery fees (solid waste and surtax)
Motor fuels taxes
Motor vehicle warranty fee
New tire fees (solid waste and surcharge)
Prepaid wireless fees
Rental car surcharge (solid waste and surcharge)
Severance tax
Tourist development tax

Electronic submissions with payments must be initiated by 5 p.m. ET on November 21, 2024, to be considered timely. The sales and use tax dealer's credit will be granted if the required report is filed electronically or by paper by November 22, 2024.

The Department realizes that certain businesses outside the 24 designated counties also suffered severe losses that directly affected and continue to affect their ability to file tax returns and pay their taxes. The Department will work with all affected taxpayers on a case-by-case basis.

Corporate Income/Franchise Tax Due Date Extension

The entire state of Florida has been affected by recent severe weather events, including severe storms, straight-line winds, tornadoes, Hurricane Debby, Hurricane Helene, and Hurricane Milton. The Department will follow the tax relief granted by the Internal Revenue Service (IRS) for affected taxpayers regarding the postponement of Florida corporate income/franchise tax return due dates.

Taxpayers in the following counties with original due dates or extended due dates falling on or after May 10, 2024, and before May 16, 2025, will now have a due date of May 16, 2025:

Baker	Lafayette	Suwannee
Columbia	Leon	Taylor
Gadsden	Liberty	Wakulla
Hamilton	Madison
Jefferson	Santa Rosa

Taxpayers in the following counties with original due dates or extended due dates falling on or after August 1, 2024, and before May 16, 2025, will now have a due date of May 16, 2025:

Alachua	Gilchrist	Monroe
Bay	Glades	Nassau
Bradford	Gulf	Okaloosa
Brevard	Hardee	Okeechobee
Calhoun	Hendry	Orange
Charlotte	Hernando	Osceola
Citrus	Highlands	Pasco
Clay	Hillsborough	Pinellas
Collier	Holmes	Polk
DeSoto	Jackson	Putnam
Dixie	Lake	Sarasota
Duval	Lee	Seminole
Escambia	Levy	St. Johns
Flagler	Manatee	Sumter
Franklin	Marion	Union
Volusia	Walton	Washington

Taxpayers in the following counties with original due dates or extended due dates falling on or after October 5, 2024, and before May 16, 2025, will now have a due date of May 16, 2025:

Broward	Martin	Palm Beach
Indian River	Miami-Dade	St. Lucie

Motor Fuel Tax 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. Visit the Florida Fuel Tax webpage for more information on Florida's temporary licensing program.

Dyed Diesel Fuel Penalty Relief Due to Hurricane Milton
In response to shortages of undyed diesel fuel caused by Hurricane Milton, the Internal Revenue Service has announced they will not impose a penalty when dyed diesel fuel is sold for use or used on the highway. This penalty relief period began October 9, 2024, and will continue through October 30, 2024. For more information, read Tax Information Publication #24B05-04.

Businesses Not Covered by Emergency Order 24-003

The Department realizes that certain businesses outside the 24 designated counties also suffered severe losses that directly affected and continue to affect their ability to file tax returns and pay their taxes. The Department will work with all affected taxpayers on a case-by-case basis.

Taxpayers may call (850) 488-6800 or email GTAHurricaneHelp@floridarevenue.com for tax assistance related to Hurricane Milton.

Property Tax Oversight Expand/Collapse All

Property Taxes After a Disaster

Florida Statutes provide for a refund of a portion of property taxes for residential improvements rendered uninhabitable for at least 30 days due to a catastrophic event. Homeowners must apply for this refund by submitting an Application for Catastrophic Event Tax Refund (Form DR-465) to the county property appraiser where the property is located by March 1 of the year immediately following the catastrophic event. The Department provides “A Florida Homeowner’s Guide: Catastrophic Event Property Damage” to assist homeowners with learning about the refund.

Additional State and Federal Resources Expand/Collapse All

(Please contact the appropriate agency below for more information as these resources are not provided through the Department of Revenue.)

Florida Disaster Resource Page

FloridaDisaster.org lists many resources that are helpful to those impacted by Hurricane Milton including how to apply for disaster assistance, open shelters, supply distribution points, etc.

How to Help

If you are interested in helping Floridians recover from Hurricane Milton, Volunteer Florida can connect you with opportunities to volunteer or donate, along with tips for serving or donating during a disaster.

Activate Hope

Serving as the emergency response arm for the Hope Florida initiative, Activate Hope pulls together the private sector, nonprofits, and government resources to help Floridians get back on their feet following a natural disaster. Activate Hope helps connect Floridians with outside resources to provide food, household goods, home repairs, and more. To request help after Hurricane Milton, complete the form at https://hopeflorida.com/get-help/hurricanerecovery.html or call (833) GET-HOPE (833-438-4673).

FEMA Information

If you have experienced impacts from Hurricane Milton, visit the Federal Emergency Management Agency (FEMA) webpage for up-to-date resources and information on the federal response to Hurricane Milton. Register for assistance online at DisasterAssistance.gov if you have damages not covered by insurance. Contact the Disaster Distress Helpline call or text 1-800-985-5990 (for Spanish, press 2) to speak with a trained crisis counselor.

Florida Small Business Emergency Bridge Loan Program

The Florida Small Business Emergency Bridge Loan Program is currently activated for Hurricane Milton. This interest-free loan program is currently available to small business owners located in designated disaster areas that experienced physical and/or economic damage as a result of these events. Small business owners can qualify for up to $50,000 per eligible applicant.

Business Damage Assessment Survey

The Florida Department of Commerce has activated the Business Damage Assessment Survey to measure the impact of damage caused by Hurricane Milton. Business owners can self-report physical and economic damage caused by Hurricane Milton. Survey responses will allow the state to expedite Hurricane Milton recovery efforts by gathering data and assessing the needs of impacted businesses.

Verifying Contractors

Before initiating repairs, verify a contractor's license at myfloridalicense.com. Report unlicensed contractor activity by calling the Florida Department of Business and Professional Regulation’s Unlicensed Activity Hotline at (866) 532-1440, emailing ULA@myfloridalicense.com; or reporting online at www.MyFloridaLicense.com.

Insurance Consumer Helpline

The toll-free Insurance Consumer Helpline (1-877-693-5236) can answer business and consumer-oriented insurance-related questions. The Florida Department of Financial Service’s Division of Consumer Services has a Disaster Information and Resources webpage to provide comprehensive insurance information.

Price Gouging Hotline

To report suspected price gouging, call the Florida Attorney General's office at 1-866-966-7226.

Dislocated Worker Grant Program

National Dislocated Worker Grants are awarded for temporary employment to workers affected by major dislocations, including natural disasters. Individuals who qualify for disaster relief employment are people who are temporarily or permanently laid off as a consequence of the disaster, dislocated workers and individuals who are long-term unemployed. For information regarding National Dislocated Worker Grants, visit your local CareerSource Center at www.careersourceflorida.com/your-local-team.