2012 Changes in Sales & Use Tax

A new law requires sales and use tax dealers to file tax returns and pay tax electronically in order to receive a collection allowance. You will not be entitled to a collection allowance if you file a paper tax return or pay tax by cash, check, or money order. Also, if you file and pay tax electronically but are late, you cannot deduct a collection allowance from the amount due with the return.

For sales and use tax returns and payments due on or after July 1, 2012, dealers may deduct a collection allowance only when they:

  • File sales and use tax returns electronically;
  • Pay tax electronically; and
  • Electronically file and pay tax (“e-file and e-pay”) timely

This change in law took affect with returns and payments due beginning in July 2012 for:

  • Monthly filers’ June 2012 tax returns and payments;
  • Quarterly filers’ April-June 2012 tax returns and payments; and
  • Semi-annual filers’ January-June 2012 tax returns and payments.

To file and pay sales and use tax electronically, visit: http://www.myflorida.com/dor

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