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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July 31 – August 9, 2021: Consumers can purchase qualifying back-to-school supplies exempt from tax during the 2021 Back-to-School Sales Tax Holiday. Passed ​by the Florida Legislature and signed into law by Gov. Ron DeSantis, the sales tax holiday begins Saturday, July 31, 2021 and extends through Monday, August 9, 2021.


The Department has created the 2021 Back-to-School Sales Tax Holiday webpage with information and promotional materials for consumers, businesses, and other interested parties. Please visit the page at floridarevenue.com/backtoschool.


During this sales tax holiday period, qualifying items will be exempt from tax, including certain school supplies selling for $15 or less per item; clothing, footwear, and certain accessories selling for $60 or less per item; and the first $1,000 of the sales price of personal computers and certain computer-related accessories purchased for noncommercial home or personal use.​​


7/8/2021Approved
  

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