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:
Section 25. (1) A person subject to the requirements of this act to collect and remit the tax under Chapter 212, Florida Statutes, on remote sales is relieved of liability for tax, penalty, and interest due on remote sales that occurred before July 1, 2021, provided that the person registers with the department before October 1, 2021. This subsection is also intended to provide relief to a marketplace seller for remote sales made before July 1, 2021, which were facilitated by a marketplace provider. For a marketplace provider with a physical presence in this state, this subsection is intended to provide relief only for sales facilitated by the marketplace provider on behalf of a marketplace seller. This subsection does not apply to a person who is under audit; has been issued a bill, notice, or demand for payment; or is under an administrative or judicial proceeding as of July 1, 2021.
(2) The department may not use data received from registered marketplace providers or persons making remote sales for the purposes of identifying use tax liabilities occurring before July 1, 2021, from unregistered persons who but for their purchases from the registered taxpayer would not be required to remit sales or use tax directly to the department. This subsection does not apply to a person who is under audit; has been issued a bill, notice, or demand for payment; or is under an administrative or judicial proceeding as of July 1, 2021.
(3) This section does not establish a right to a refund or credit of taxes already paid.
