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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