Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-1 - SALES AND USE TAX › Section 12A-1.056 - Tax Due at Time of Sale; Tax Returns and Regulations

Current through Reg. 50, No. 138; July 16, 2024
(1) Due dates for payments and tax returns.
(a) The total amount of tax on cash sales,
				credit sales, installment sales, or sales made on any kind of deferred payment
				plan shall be due at the moment of the transaction. Except as provided in rule
				Chapter 12-24, and Rules
				12A-1.005 and
				12A-1.070, F.A.C., and this
				rule, all taxes required under Chapter 212, F.S., to be collected or paid in
				any month, are due to the Department on the first day of the month following
				the date of sale or transaction. The payment and return must be delivered to
				the Department or be postmarked on or before the 20th day of the month
				following the date of sale or transaction for a dealer to be entitled to the
				collection allowance and to avoid penalty and interest for late filing. If the
				20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by
				returns will be accepted as timely if postmarked or delivered to the Department
				on the next succeeding day which is not a Saturday, Sunday, or legal holiday.
				For purposes of this rule, a legal holiday means a holiday that is observed by
				federal or state agencies as a legal holiday as this term is defined in Chapter
				683, F.S., and s. 7503 of the Internal Revenue Code of 1986, as amended. A
				"legal holiday" pursuant to s. 7503 of the Internal Revenue Code of 1986, as
				amended, means a legal holiday in the District of Columbia or a statewide legal
				holiday at a location outside the District of Columbia but within an internal
				revenue district.
(b) When
				quarterly, semiannual, or annual reporting is authorized by the Department
				pursuant to Section 212.11(1)(c) or
				(d), F.S., the tax is due the first day of
				the month following the authorized reporting period and becomes delinquent on
				the 21st day of that month.
(c)
				Quarterly, semiannual, or annual filers that remit an excessive tax payment for
				the period July 1 through June 30 which represents a nonrecurring business
				activity can request to continue to file their returns quarterly, semiannual,
				or annually by submitting a written request to the Florida Department of
				Revenue, Account Management, P.O. Box 6480, Tallahassee, Florida 32314-6480.
				When a dealer makes a written request to continue on the same filing frequency,
				the Executive Director or the Executive Director's designee will determine
				whether the dealer's request is based on a nonrecurring business activity,
				based upon the facts of each case, using the following guidelines:
1. The type of activity. The type of
				activity, as opposed to the level of activity, that makes that dealer's
				remittance unusual for its particular business.
2. The focus of the dealer's business. A
				change in the dealer's business focus will not be considered nonrecurring
				business activity.
3. The number of
				occurrences. When the dealer's remittance amount continues to exceed the
				maximum amount allowed for a quarterly, semiannual, or annual filing frequency,
				the remittance will not be considered nonrecurring.
4. Regularity. If the events are so regular
				that the amounts exceeding the maximum remittance amounts allowed for a
				quarterly, semi-annual, or annual frequency can be predicted, the remittance
				will not be considered nonrecurring.
(d)
1. If a
				dealer cannot reasonably compile the information required for an accurate
				return on a calendar month basis, the dealer may request to file returns and
				pay tax on an alternative-period basis. The dealer's request must be in writing
				and must be submitted to the Florida Department of Revenue, Return
				Reconciliation/Sales and Use Tax Unit, Mail Stop 1-5730, 5050 West Tennessee
				Street, Tallahassee, Florida 32399-0162. The written request must contain:
a. The name of the business;
b. The business mailing address;
c. The business partner number;
d. The dealer's certificate of registration
				number;
e. A detailed explanation
				why the dealer cannot reasonably file returns on a calendar month basis; and,
f. The beginning and ending month
				and day of each requested alternative-reporting period for the current calendar
				year.
2. When the
				Department determines that the dealer cannot reasonably compile the information
				required for an accurate return on a calendar month basis, the Department will
				notify the dealer in writing that the dealer may report as an
				alternative-period filer. Alternative-period returns and payments are due on
				the first day after the end of the alternative-reporting period and become
				delinquent on the twenty-first day after the end of the alternative-reporting
				period.
3. Each year, dealers who
				have been authorized to file on an alternative-reporting basis must provide a
				calendar of alternative-reporting dates for the upcoming year. The dealer must
				provide the calendar by December 15, and the calendar must include all
				alternative-reporting periods for the following calendar year. The annual
				calendars may be submitted to the Department by any one of the following means:
a. Emailing the calendar to
				consolidatedSUT@floridarevenue.com;
b. Faxing the calendar to Returns
				Reconciliation/Sales Tax Unit at (850)245-5883;
c. Mailing the calendar to General Tax
				Administration, Returns Reconciliation/Sales and Use Tax Unit, Mail Stop
				1-5730, 5050 West Tennessee Street, Tallahassee, Florida
				32399-0162.
(e)
				Any dealer who operates two or more places of business in a single county for
				which returns are required to be filed with the Department may file a single
				return using a county control reporting number for all places of business
				located within a single county in lieu of separate returns for each place of
				business. The dealer may also use this method to file returns in more than one
				county. A dealer who wishes to report the amounts collected within each county
				in a single return may obtain a county control reporting number for each county
				in which returns are required to be filed An Application for Sales and Use Tax
				County Control Reporting Number (Form DR-1CCN, incorporated by reference in
				Rule 12A-1.097, F.A.C.) is provided
				for qualifying dealers who wish to file using a county control reporting
				number.
(f) Any dealer who operates
				two or more places of business for which returns are required to be filed with
				the Department and maintains records for such places of business in a central
				office or place may file a consolidated return for all places of business in
				lieu of separate returns for each place of business. The consolidated return
				must clearly indicate the amounts collected within each county. An Application
				for Sales and Use Tax Consolidated Filing Number (Form DR-1CON, incorporated by
				reference in Rule 12A-1.097, F.A.C.) is provided
				for qualifying dealers who wish to file consolidated returns. The Department
				will issue a consolidated account number to qualified dealers.
(g) Each dealer is required to file a return
				for each tax reporting period even when no tax is due for that reporting
				period.
(h) The failure of any
				dealer to secure a tax return for reporting tax due does not relieve the dealer
				from the requirement to file a return or to remit tax due to the Department.
				The Department is not authorized to extend the time for any dealer to file any
				return or pay any tax due.
(i)
				Payments and returns for reporting tax must be submitted to the Department, as
				provided in rule Chapter 12-24, F.A.C., when:
1. Payment of the tax is required to be made
				by electronic means;
2. Any return
				for reporting taxes is required to be submitted by electronic means;
				or
3. No tax is due with a return
				for reporting taxes.