TaxByte: Florida Offering 2021 Sales Tax Amnesty Program until September 30th, 2021
Florida has introduced a sales tax amnesty program to provide relief for tax, penalty, and interest due on remote sales that occurred before July 1st, 2021. This is a direct result of Florida’s new economic nexus provision. You must register before September 30th, 2021, to take advantage of this program.
Businesses making remote sales into Florida must register and collect sales and use tax if they made taxable remote sales in excess of $100,000 in the preceding calendar year, according to Florida’s economic nexus legislation, which takes effect on July 1, 2021. Affected businesses that have not yet registered with the Florida Department of Revenue have until September 30, 2021, to file a Florida Business Tax Application in order to avoid a “look back” evaluation of earlier remote sales and use taxes owed.
You can find more details regarding the amnesty provisions in S.B. 50, Section 25:
2266 Section 25. (1) A person subject to the requirements of 2267 this act to collect and remit the tax under chapter 212, Florida 2268 Statutes, on remote sales is relieved of liability for tax, 2269 penalty, and interest due on remote sales that occurred before 2270 July 1, 2021, provided that the person registers with the 2271 department before October 1, 2021. This subsection is also 2272 intended to provide relief to a marketplace seller for remote 2273 sales made before July 1, 2021, which were facilitated by a 2274 marketplace provider. For a marketplace provider with a physical 2275 presence in this state, this subsection is intended to provide 2276 relief only for sales facilitated by the marketplace provider on 2277 behalf of a marketplace seller. This subsection does not apply 2278 to a person who is under audit; has been issued a bill, notice, 2279 or demand for payment; or is under an administrative or judicial 2280 proceeding as of July 1, 2021. 2281 (2) The department may not use data received from 2282 registered marketplace providers or persons making remote sales 2283 for the purposes of identifying use tax liabilities occurring 2284 before July 1, 2021, from unregistered persons who but for their 2285 purchases from the registered taxpayer would not be required to 2286 remit sales or use tax directly to the department. This 2287 subsection does not apply to a person who is under audit; has 2288 been issued a bill, notice, or demand for payment; or is under 2289 an administrative or judicial proceeding as of July 1, 2021. 2290 (3) This section does not establish a right to a refund or 2291 credit of taxes already paid.
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