Sales Tax Articles
Sales Tax State Activity Update - November 2006
Electronic Filing in the Sunshine State
Overview
Florida law requires businesses that collected sales tax and/or solid waste and surcharges of $30,000 or more during the state's previous fiscal year (7/1/05 to 6/30/06) to file returns and pay tax by electronic means the following calendar year. In addition, all consolidated filers must also file returns and pay tax by electronic means regardless of the total amount remitted. Electronic means includes any one or more of the following methods of transmitting information, data, or funds: Internet, electronic data interchange (EDI), electronic funds transfer (EFT), telephone, or any other technology designated by the Department.
Registration
If you have not yet enrolled, you must complete an online Enrollment/Authorization for e-Services before you can file and pay electronically. Once you have successfully enrolled, your user information will generally be provided to you immediately. You will also receive an information package in the mail. This package will contain instructions for electronic filing and payment, your user information, and a schedule of payment dates. If you are presently enrolled only to pay electronically, you may enter your current user ID and pass code to update your profile to include electronic filing. To avoid processing delays, you should enroll or update your profile no later than December 4, 2006. To enroll or update your profile, go to www.myflorida.com/dor and click on Taxes, then e-Services.
Exceptions
The Department has been authorized to waive the electronic filing requirement under certain conditions. You will not be required to purchase equipment or incur a financial hardship to comply with this law. If you have a valid business reason for not filing returns electronically, you must submit a Request for Waiver from Electronic Filing (Form DR-654) to the Department no later than Monday, December 4, 2006. If your request is approved, you are still required to remit payments by Electronic Funds Transfer (EFT). Contact the Department at 800-352-3671 or 850-488-6800 for more information.
The full text may be accessed on the The Florida Tax law Website.
(Florida Department of Revenue, Tax Information Publication 06A01-15, 10/20/06 )
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