TaxByte: Florida Offering 2021 Sales Tax Amnesty Program until September 30th, 2021

by | Jul 23, 2021 | Tax Bytes

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.

TaxValet can help you take advantage of this program, and register for a sales tax permit in Florida. You can schedule an initial consultation with us by clicking here. 

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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Disclaimer: Our attorney wanted you to know that no financial, tax, legal advice or opinion is given through this post. All information provided is general in nature and may not apply to your specific situation and is intended for informational and educational purposes only. Information is provided “as is” and without warranty.

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