• Considering Business Opportunities in Florida? (GT-800029)

  Tax information you may need for a successful start.



• New Business Start-up Kit

  Links to documents distributed to new business registrants.



• Taxes and Fees or Refunds

  Links to specific taxes and fees or refund information.

The Department of Revenue’s Education and Compliance Outreach (ECO) team develops initiatives that promote compliance with Florida’s tax laws through proactive educational outreach.

ECO initiates taxpayer outreach within the first 30-90 days of registration as part of the Department’s Success Through Taxpayer Assistance and Revenue Training (START) program. Team members contact taxpayers by phone to answer tax questions, review registration data for accuracy, assist in completing tax returns, and provide education on filing obligations. ECO also offers assistance to taxpayers who make in-person visits to local service centers.

Additionally, ECO presents specific tax information through speaking engagements to community groups and administers special projects designed to prevent noncompliance.

The following guides provide overviews and additional information on subject matters commonly used by taxpayers when interacting with the Department. Internet browser pop-up blockers may need to be disabled to view the guide/tutorial.

For more brochures, forms, guides, and additional information, visit the Department's Forms and Publications webpage.

Guides to Completing Tax Applications

• Guide to Completing the Paper Florida Business Tax Application (Form DR-1)

  Provides additional information for completing specific fields.



• Guide to Completing the Paper Application for Registered Businesses to Add a New Florida Location (Form DR-1A)

  Provides additional information for completing specific fields.

The following tutorials provide overviews and additional information on subject matters commonly used by taxpayers when interacting with the Department. Internet browser pop-up blockers may need to be disabled to view the guide/tutorial.

For more brochures, forms, guides, and additional information, visit the Department's Forms and Publications webpage.

Discretionary Sales Surtax Overview

• Discretionary Sales Surtax Part 1: The Basics

  Basic information about what discretionary sales surtax is, determining the correct rate, collecting it, and determining if the $5,000 cap for purchases applies.

• Discretionary Sales Surtax Part 2: How to Calculate and Report

  Application of the basic concepts of discretionary sales surtax from Part 1, including how to calculate and report discretionary sales surtax on both the Sales and Use Tax Return (Form DR-15) and the Sales and Use Tax Return (Form DR-15EZ).

Documentary Stamp Tax Overview

• Documentary Stamp Tax Overview

  Basic overview of documentary stamp tax, consideration, documents that are generally taxable, documents that are generally exempt from tax, and registration and remittance information.

Prepaid Wireless Fee

• Prepaid Wireless Fee

  Provides an overview for prepaid wireless fee and examples of the required filing forms.

Reemployment Tax

• Reemployment Tax Part 1: The Basics

  Basic information about reemployment tax (RT), general liability for RT, worker classification, taxable wage base, and tax rate.



• Reemployment Tax Part 2: Employer's Responsibilities

  Basic responsibilities of employers, including registering for reemployment tax, filing and remitting quarterly reports, and maintaining accurate records.



• Reemployment Tax Part 3: Filing and Remitting Quarterly Reports (RT-6)

  Basic requirements for filing quarterly reports, including RT-6 due dates, completing a paper-based RT-6, completing an electronic RT-6, and penalties.



• Reemployment Tax Part 4: How to File the Employer's Quarterly Report (RT-6) Online

  How to file the RT-6 online, including logging in to the report, completing the online form, and making payments.



• Reemployment Tax Part 5: Filing a Quarterly Corrected Return (RT-8A) Online

  How to file an RT-8A online, including reasons for filing, logging in, completing the report, adding employments, and making payments.

Sales and Use Tax

• An Overview of Sales and Use Tax for Business Owners Part 1: Registration Requirements and Business Owners’ Responsibilities

  Covers registration requirements for business owners to do business in Florida and the responsibilities that business owners have in collecting and remitting sales and use tax.



• An Overview of Sales and Use Tax for Business Owners Part 2: Fulfilling Sales and Use Tax Obligations

  Provides basic information about fulfilling sales and use tax obligations, including collecting sales tax and discretionary sales surtax and calculating the correct amount owed.



• An Overview of Sales and Use Tax for Business Owners Part 3: Filing Returns

  Includes information about filing and remitting taxes, due dates, and paying penalty and interest when applicable.



• An Overview of Sales and Use Tax for Business Owners Part 4: Changes in the Business

  Discusses tax implications for changes in your business, such as a change in legal entity or ownership, a change of location, adding new locations, and making more sales.



• An Overview of Sales and Use Tax for Business Owners Part 5: Common Issues for Taxpayers and Tips for Filing

  Provides examples of common issues for taxpayers and how to resolve or prevent them, as well as tips for filing returns.

The following tutorials provide overviews and additional information on subject matters commonly used by taxpayers when interacting with the Department. Internet browser pop-up blockers may need to be disabled to view the guide/tutorial.

For more brochures, forms, guides, and additional information, visit the Department's Forms and Publications webpage.

Audit

Calculating, Collecting, Filing, and Paying Tax

Enrolling for eServices

Remote Sales

Voluntary Disclosure

• Brochures for Specific Industry Types

  Sales and use tax information relating to particular types of businesses.



• Subscribe to Our Publications

  Stay up-to-date on tax law changes and get information to help you file your taxes accurately, efficiently, and on time.