Effective January 1, 2023, Florida is lowering their threshold for the electronic filing of sales taxes. The Department of Revenue will require businesses to file their sales tax returns and remit payments electronically. Additionally, the threshold for electronic filing will be lowered from $20,000 in taxes paid in the previous fiscal year to $5,000. For taxpayers who operate two or more places of business, they must file combined tax payments in order to determine their obligations. (Florida Department of Revenue, S.B. 2514, effective January 2023)