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Starting September 1, 2009, the Florida Department of Revenue will impose an administrative collection processing fee on various outstanding Department administered and collected taxes, including sales and use taxes. The fee will be equal to 10% of the total amount of the tax, penalty, and interest owed, or $10 per collection event, whichever is greater. A collection event happens any time a taxpayer fails to timely file a complete return or timely pay the full amount of tax reported on a return or assessed during audit. This fee will apply to debt from collection events that are more than 90 days old and debt that remains outstanding for longer than 90 days after initial notification. (Tax Information Publication, No. 09ADM-02, Florida Department of Revenue, June 11, 2009)


Due to budget restrictions, Florida did not pass legislation that would provide a sales tax holiday relief period for back-to-school supplies. Nor did the State pass any bills that would allow a sales tax holiday for hurricane preparedness. The failed sales tax suspension would have allowed residents to purchase items such as clothing, wallets, or bags $50 or less tax free during the month of August. This is the third time in the past ten years Florida did not pass such legislation (H.B. 815 Died in Economic Development Policy Committee on Saturday, May 02, 2009).


Set up fees charged to a customer by a taxpayer, who sells and rents equipment, were subject to Florida sales and use tax. When a set up fee is included as part of the charge for delivery, the lump sum amount for the delivery and set up is also subject to tax. Delivery charges for rented equipment were also taxable, since the taxpayer’s sales agreement and invoices did not specify whether the customer had an option regarding the delivery. Conversely, delivery charges for sold equipment were not taxable when the sales agreement provided that the stated price was F.O.B. at the taxpayer’s company location and delivery charges were separately stated. (Techincal Assistance Advisement, No. 09A-018, Florida Department of Revenue, April 3, 2009).


Florida has amended its rules on electronic filing requirements and lowered the thresholds. The amended rules states that any taxpayer that pays certain taxes, surtaxes, surcharges, and fees, including corporate income, sales and use, and communications, must file electronically if the amount of tax due is greater than $20,000. Previously, the threshold for these taxes was $30,000, with the exception of the communications tax, which was $50,000. In addition to this threshold, taxpayers who are required to file their federal income tax return electronically are required to file their Florida corporate income tax returns electronically as well. (Rules 12-24.001, 12-24.002, 12-24.003, 12-24.004, 12-24.005, 12-24.007, 12-24.008, 12-24.009, 12-24.010, and 12-24.011, Florida Department of Revenue, effective June 1, 2009)


The Florida House of Representatives has received legislation that would bring Florida into conformity with the Streamlined Sales and Use Tax Agreement. If enacted, the legislation would be effective July 1, 2009. (H.B. 329, as prefiled in the Florida House of Representatives)



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