General Tax Administration Program

The General Tax Administration Program of the Florida Department of Revenue administers over 30 taxes and fees, including communications services tax, corporate income tax, fuel tax, reemployment tax, and sales and use tax. Read more...



  
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​The Department has replaced the Revenue Law Library with an updated Tax Law Library. The new library is made available by the Department as part of its mission to assist taxpayers in complying with tax and child support laws. The Tax Law Library contains a variety of tax-related legal documents, including technical assistance advisements, as well as links to related resources such as statutes, rules, Tax Information Publications, and other legal references​

9/24/2021Approved
  

​On November 3, 2020, Florida voters approved a constitutional amendment to gradually increase the state's minimum wage each year until reaching $15.00 per hour in September 2026. On September 30, 2021, Florida's minimum wage will increase to $10.00 per hour. Each year, thereafter, Florida's Minimum Wage will incre​ase by $1.00 until the Minimum Wage reaches $15.00 per hour on September 30, 2026. For more information, visit the Department of Eco​nomic Opportunity's website.​

9/22/2021Approved
  

Due to impacts from Hurricane Ida, some taxpayers may be unable to file taxes timely. The Florida Department of Revenue (Department) 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 Ida. Filing deadlines for taxpayers who are able to file timely 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.


For affected taxpayers in Louisiana, Florida corporate income/franchise tax returns originally due, or due on extension, between August 26, 2021, and January 3, 2022, are now due by January 18, 2022.


For affected taxpayers in Mississippi, Florida corporate income/franchise tax returns originally due, or due on extension between August 28, 2021, and November 1, 2021, are now due by November 16, 2021.


For affected taxpayers in New York and New Jersey, Florida corporate income/franchise tax returns originally due, or due on extension, between September 1, 2021, and January 3, 2022, are now due by January 18, 2022.


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).

9/14/2021Approved
  

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.

3/30/2021Approved
  

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. Registration requirements for Florida dealers and businesses located in Florida are not impacted by t​he $100,000 threshold and are required to register each Florida location prior to conducting business. 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.

3/29/2021Approved