On May 11, 2021, Governor Ron DeSantis declared a state of emergency to address the disruption of fuel supply due to the temporary shutdown of the Colonial Pipeline. The state of emergency allows the Department of Revenue to issue a temporary importer/pollutant, exporter, or carrier fuel tax license. The process for obtaining a temporary license may be completed in less than one day. Read more about the process
The Internal Revenue Service (IRS), in response to shortages of undyed diesel fuel caused by the Colonial Pipeline shutdown, announced they will not impose a penalty when dyed diesel fuel is sold for use or used on the highway. This original penalty relief began May 7, 2021 and will continue through May 21, 2021. Consistent with the IRS, the Department of Revenue is also waiving the penalty for state fuel tax purposes through May 21, 2021. This relief is available to any person who sells or uses dyed diesel fuel for on-highway use. During the penalty relief period, dyed diesel fuel sold or used for on-highway use should be reported and taxed in the same manner as undyed diesel fuel. Tax Information Publication #21B05-01 provides additional information on how to report and pay tax on sales of dyed diesel fuel sold for use in highway vehicles.
A new law changed Florida’s reemployment tax rate computation for 2021. The revised rate is effective for all wages paid in 2021, including wages paid in the first quarter.
The Department will mail a revised Reemployment Tax Rate Notice (Form RT-20) to employers. Additionally, employers can go
online now and review your revised reemployment tax rate for 2021. For instructions on how to view your tax rate online, click
Executive Order #21-80 extended the due date for payment of reemployment tax for the first quarter of 2021, to May 31, 2021. This extension applies only to the payment; to be considered timely, employers must complete and file the
Employer’s Quarterly Report (Form RT-6) no later than April 30, 2021.
The Department will use employers’ recomputed tax rates and wages reported on the first quarter RT-6 to compute the revised tax due amount and will issue a
Notice of Amount Due (Form RT-27D).
If paying electronically, employers must initiate payment for the recalculated tax due amount no later than 5 p.m. ET on Friday, May 28, 2021, and indicate a debit date of June 1 (May 31 is a holiday). Payments may be scheduled up to 30 days in the future; therefore, employers may need to submit their reports, due by April 30, 2021, and initiate payment separately. The Department of Revenue’s File and Pay webpage is at
If an employer normally mails the report and payment to the Department, they must submit their first quarter report by April 30, 2021, and ensure their payment is postmarked by Tuesday, June 1, 2021 (May 31 is a holiday). Be sure to include the coupon attached to the
Notice of Amount Due (Form RT-27D) when mailing the payment.
If an employer has already filed and paid the first quarter report, there is no need to correct the report. The Department will recompute the tax report using the employer’s new tax rate and, if applicable, issue a refund. For more information, see
Tax Information Publication #2173B-01 or
Reemployment Tax Rate FAQs.
As a result of a new law, Chapter 2021-2, Laws of Florida, businesses that collect and remit sales and use taxes to the Florida Department of Revenue must use a rounding algorithm in
place of the previous “bracket system” when calculating the sales tax due on a transaction. Using this algorithm, the computation of the tax must be carried to the third decimal place; if the third decimal place is greater than 4,
the tax must be rounded up to the next cent. Businesses may apply the rounding algorithm to the aggregate tax amount computed on all taxable items on an invoice or to the taxable amount on each individual item on the invoice. The
new law takes effect July 1, 2021, and businesses have until September 30, 2021 to update their point of sale systems.
As a result of a new law, Chapter 2021-2, Laws of Florida, businesses making remote sales into Florida must register and collect sales and use tax on such transactions, including any
applicable discretionary sales surtax, if the business has made taxable remote sales in excess of $100,000 over the previous calendar year. The law takes effect July 1, 2021. Affected businesses not previously registered with the
Florida Department of Revenue have until September 30, 2021, to complete a Florida Business Tax Application and avoid a “look back” review of previous remote sales
and use taxes due.
Due to impacts from winter storms, 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 winter storms. 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 February 11, 2021 and June 15, 2021 are now due June 30, 2021.
Taxpayers needing assistance should contact the Department to discuss their individual situations. To speak with a Department representative, call Taxpayer Services at (850) 488-6800, Monday through Friday (excluding holidays).