by Fresh Start Tax | Sep 4, 2013 | Florida Sales Tax
Revenue Tax Audit – Florida Sales Tax Affordable Experts
We are comprised of Tax Attorneys, CPAs, and former IRS and State of Florida Audit agents.
We have over 300 years a professional tax experience and over 78 years of working for the government.
We can take the fear and worry out of the Sales Tax Audit.
Let former agents who know the law fight back and reduce your debt. We can give you immediate peace of mind. Stop your worrying right now.
The State of Florida Sales Tax Division has been aggressively pursuing Florida businesses and owners. Sales Tax Audits are expected to soar during the next 3 years.
With the State of Florida needing revenue and not wanting to raise taxes, the easiest place to find extra money is through where else, through Sales Tax audits.
The State of Florida has been actively putting in new software and updating their old systems to get a better handle on filings and delinquent paying issues. The State of Florida business owners will find a much quicker response time when sales tax returns are not filed and payments are not made.
What we offer and why we are different from other professionals.
Besides having an expertise in sales tax law we have three layers of professionals that review cases. From Tax Attorneys, Lawyers, CPA’s and Former Agents, we have over 300 years of total professional tax experience and over 78 years of working directly for the government.
We know all tax policies and settlement techniques. Call us for a no cost tax consult. 1-866-700-1040.
What Types of Records Will I Need to Provide for a Revenue Tax Audit?
What type of records you will need for a Sales Tax Audit for State of Florida Sales Tax.
When the State of Florida notify you of an intent to audit, they will also tell you what records you will need to provide.
The types of records may include, but are not limited to:
1. General ledgers and journals
2. Cash receipt and disbursement journals
3. Purchase and sales journals
4. Sales tax exemption or resale certificates
5. Florida tax returns
6. Federal tax returns
7. Depreciation schedules
8. Property records
The State of Florida sales tax agents many times extend this list ans almost always they do.
You can never know what to expect.Much depends on the experience of the revenue tax auditor.
It is always best to have a professional tax firm represent your best interest.
Record keeping for Sales Tax Audit, Florida purposes.
You must keep your records for three years since an audit can extend back that far. The Department of Revenue may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.
Do not be bullied by the state of Florida revenue tax department. Contact us today for free initial tax consultation so we can make this an easy and affordable process for you.
Revenue Tax Audit – Florida Sales Tax Affordable Experts
by Fresh Start Tax | Sep 4, 2013 | Florida Sales Tax
FLORIDA Sales Tax Audits – Former State Tax Auditors, Affordable Experts, Since 1982.
Has your company has been issued a Notice of Intent to Audit Books and Records from the State of Florida?
Hire Former Florida Sales and Use Tax Auditors completely resolve your case. We are a local South Florida tax firm.
We can have the auditor come to our professional offices thus avoiding a State of Florida Auditor from taking up your space, your employee’s time, snooping around your business and asking questions to your employees.
Have Former State Tax auditors who know the systems, know the protocol and know settlement protocols resolve your sales and use tax matter.
We have practiced in South Florida since 1982 and we are A+ rated by the Better Business Bureau.
Conduct the Florida Sales Tax Audit at our location and not yours
You should never have any tax auditor show up and audit at your location.
As Tax Attorneys, Tax Lawyers , CPA’s, Former Florida Sales Agents and Use Tax Agents we have been defending companies throughout the State of Florida.
Factors that can trigger a Florida business to become a target of a Florida sales tax audit
The state of Florida Department of revenue audits taxpayers for various reasons.
The list below could have triggered your Florida sales tax audit.
1. Do you purchase supplies for your business from out-of-state vendors or through the Internet?
2. Did you sell goods at retail, or wholesale products which you manufacture,
3. Did you sell services in Florida, can you be sure you are collecting the appropriate amount of sales tax on the sale of your goods or services?
4. If the answer is “yes” to any of these questions you might be targeted by the State of Florida for a sales and use tax audit.
State of Florida targets all business you may have been randomly selected
The state of Florida Sales Tax Audits targets different businesses, different industries and different geographical boundaries to make sure they have a very balanced approach to the sales tax audits in the state of Florida.
State of Florida Sales Tax must ensure total coverage for the entire state therefore all industries and businesses are included in sales tax audits.
No industries are excluded. The state of Florida keeps a sharp eye on all industry, new industries in potential targets of abuse.
When the state of Florida sales tax division finds widespread industry abuse they will put a lot of their time and resources into correction.
As a general rule that could mean convictions, heavy penalties, fines and certainly media and newspaper publicity.
They do this to get the attention of the public and mainly to help control industry abuses.
As a general rule when the state or federal agency puts out a number of press releases it is attempting to let the public know there plan a future attack.
It also should be noted that the state of Florida sales and use tax division conducts random audits as well as targeted audits.
Other factors that have to be considered for Florida Sales Tax Audits:
1. industries presently selected as targets
2. prior audit history
3. amount of exempt sales being claimed
4. Amount of total sales being reported
5. ratio of exempt sales to total sales
6. location of the business
7. adverse information from customers or employees
Most of these factors are obvious but the state of Florida sales tax audit division is always coming up with more programming targeting the industries where revenue success is obvious.
Companies with a history of prior audits where there was significant recovery will definitely get audited again.
Larger companies with high amounts of sales and those reporting high amounts of exempt sales are also targeted.
You should also be aware that Florida sales tax audits occur many times when ex- spouses and former employees turn and companies, individuals, and corporations that have been tax cheats over the years purely for retribution.
Florida’s voluntary disclosure program ( VDP )
Florida’s voluntary disclosure program allows a taxpayer to report previously unpaid or underpaid tax liabilities for any tax administered by the Department of Revenue. It is the taxpayer’s opportunity to voluntarily pay these taxes without being penalized.
Who is eligible for VDP?
Anyone who has any tax liability for a tax administered by the Florida Department of Revenue and who has not been previously contacted by the Department concerning the liability. Disclosures relating to delinquencies or deficiencies that are obvious and would routinely generate a billing if not otherwise self-disclosed are not eligible for the program.
What are the benefits to the taxpayer?
When the tax and interest liabilities have been paid, all penalties will be waived unless tax has been collected and not remitted. In those instances, a five percent penalty will be imposed, unless reasonable cause is presented.
How far back will the Department look?
Three years immediately preceding the postmark date of the voluntary disclosure request. Failure to take advantage of this program could result in the Department holding the taxpayer liable for the applicable (longer) limitation periods of the relevant taxes.
Have you been contacted by the criminal division?
If you have been contacted by a State of Florida criminal investigator it is in your best interest to contact one of our attorneys or lawyers.
Professional Tax Representation
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents, Former Sales Tax Agents, State of Florida
Full Service Accounting Tax Firm,
We taught Tax Law in the IRS Regional Training Center
Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
Highest Rating by the Better Business Bureau “A” Plus
Fast, affordable, and economical
Licensed and certified to practice in all 50 States
Nationally Recognized Veteran /Published Former IRS Agent
Nationally Recognized Published EZINE Tax Expert
As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
Former Sales Tax Auditor of 16 years
FLORIDA Sales Tax Audits – Attorneys, Lawyers, Former Agents
Areas of Professional Tax Practice:
Same Day IRS Tax Representation
Offers in Compromise or IRS Tax Debt Settlements
Immediate Release of IRS Bank Levies or IRS Wage Garnishments
Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
IRS Tax Audits
IRS Hardships Cases or Unable to Pay
Payment Plans, Installment Agreements, Structured agreements
Abatement of Penalties and Interest
State Sales Tax Cases
Payroll / Trust Fund Penalty Cases / 6672
Filing Late, Back, Unfiled Tax Returns
Tax Return Reconstruction
Consulting, Services, Representation
INCOME, BUSINESS TAX CONSULTANTS
bookkeeping and accounting services
Tax Court
Florida Sales Tax Defense
FLORIDA Sales Tax Audits – Former Agents – Ft.Lauderdale, Pompano, Deerfield Beach, Boca Raton
by Fresh Start Tax | Sep 3, 2013 | Florida Sales Tax
Florida Sales Tax Audit Insider Tips – Hotels
We are a Tax specialty firm that deals with Florida sales tax audits. We are comprised of tax attorneys, CPAs and former Florida sales tax auditors.
You may call us for free initial tax consultation and see how we can help you with the Florida sales tax audit. 1-866-700-1040.
Read below some tax tips regarding Sales Tax Audits.
Florida Sales Tax Audits, Hotel, Motel, Industry
A Florida sales tax audit can be a very expensive educational lesson for compliance with the Florida sales tax laws.
Targeting specific industries like the lodging industry (Hotels/Transient Rental and Extended Stay Hotels) because there is low hanging fruit for a revenue agent to pick.
There are always funds to be found in specific industries like the hotel industry to add to the General Revenue of The State of Florida.
Frank Lamantia of Fresh Start Tax LLC is one of own seasoned tax professionals that will represent your best interest if you are undergoing a Florida Sales Tax Audit.Frank is a 16 year veteran with of the Florida Department of Revenue and numerous exposures to hotel audits.
Both Extended Stay and Regular Hotels/Transient Rentals are targeted by the Florida Department of Revenue because of the large dollars they bring to Florida State Department of revenue coffers.
Beware:
As a former state of Florida auditor who has conducted many hotel audits I can warn you that if you do not have the proper documentation for an exempt rental in your hotel you will pay the price.
Also, you may think you have all the documentation you need but please read this article and you will be enlightened and informed to prepare you for a sales tax audit.
Your hotel/motel is a part of the tourism industry which is Florida’s largest industry.
The state of Florida struggles to reverse shrinking tax revenues by increasing tax audits with the hospitality industry focusing on exempt room rentals by unauthorized federal, state and local governments; schools; and nonprofit employees staying in hotels without proper documentation or authorization or for personal reasons.
Exempt Room Rentals – Complete and detailed records are required for all exempt rentals:
Federal Employees
A federal employee will be entitled to grant sleeping accommodation exempt from sales tax upon submission to the hotel of either of the following documents:
1. a copy of the official federal government travel orders which specifically gives authorization to that individual to acquire sleeping accommodations at government expense for that specific, or
2. a written statement, to which the employee swears or affirms, showing: His or her name, the name and address of his or her employer, the need for the purchase has arisen in pursuit of his or her employer’s affairs, and the government of the United States either will pay the bill directly, or will be providing reimbursement to the employee for the actual cost the purchase.
The suggested affidavit can be a found in Rule 12A-1.038(4), Florida administrative code
Governmental units (non-federal) and other exempt organizations.
Transactions involving employees of governmental units other than federal government (i.e., state, county, city, or any other political subdivision of this state) and authorized representatives of organizations that hold the consumers certificate of exemption issued by the Florida Department of revenue are exempt from tax on rental charges or room rates for transient accommodations only when:
- the rental charges or room rates are billed directly to and paid directly by the governmental unit or the exempt organization;
- the employee or representative does not use the transient accommodations for personal purposes; and
- the employee or representative provides the owner or the owner’s representative of the transit accommodation with proper documentation. See Rule 12A-1.038(4), Florida Administrative Code.
Military Personnel
Rental charges or rooms paid by military personnel currently on active duty and present in the community under official orders are exempt. To qualify for the exemption, the military personnel must present either of the following documents to the owner’s representative or the owner of the transient accommodations.
- A copy of the official orders supporting the active-duty status of the military personnel and making it necessary to occupy the transient accommodations; or
- a copy of an overflow certificate issued to military personnel on active duty status by any unit of the U.S. Armed Services
Continuous Residence
The state of Florida allows a sales tax exemption for periods longer than six months. Documentation of when the rental started in the sales tax paid from the beginning of the rental will be required by the Florida tax auditor.
“When any person has continuously resided at any transient accommodation for a period of longer than six months and has paid the applicable tax due to the rental charges or room rates for the first six months, that person is exempt from tax on the rail charges or room rates do for that transient rental combination after the first six months of continuous rental. See Rule 12A-1.061(14)(b), Florida Administrative Code”
Other Rental Considerations
As a veteran Florida Department of revenue auditor I am now working on your side and can tell you that the auditor will look at these items to pick up revenue for the state of Florida:
- conference services such as banquet rooms, meeting rooms, food, beverages
- audio and visual services such as large screen television sets digital video recorders microphone, slide and movie projectors, etc
- catering of food and beverage that may be purchased already prepared or prepared and served on the site by the motel/hotel
Purchases of Consumable Supplies
Overhead items such as tools paper, detergents, paint cleaners, brushes, pails, etc. will be taxable.
Rewards Points Program
When a member of a hotel rewards program uses a rewards certificate for transient accommodations and pays the hotel an additional room rate for upgrades, taxes are too on the additional room rate or rental charge.
Transient rental taxes are due when a hotel receives more in reimbursements from the program than the hotel contributed to the program.
This calculation is determined by comparing the total reimbursements and the total contributions during the previous calendar year, the hotel must determine the percentage to be applied to all reimbursements received during the current reporting period.
We are a full-service tax firm that specializes in federal tax representation and are one of Florida’s most experienced for sales tax audit defense.Our staff consists of tax attorneys, certified public accountants, former IRS agents and a former sales tax auditor with over 16 years of direct work experience with the Florida Department of revenue.
Feel free to contact us for initial tax consulting for Florida sales tax audit defense.
We will completely review your case and give you a full assessment of your audit status so you can make an informed and confident decision of how to fully resolve your sales tax audit case.
Florida Sales Tax Audits – Hotel, Motel Industry Experts
by Fresh Start Tax | Aug 28, 2013 | Florida Sales Tax
Has your company has been issued a Notice of Intent to Audit Books and Records from the State of Florida – DR-840?
We can have the auditor come to our location thus avoiding a State of Florida Auditor from taking up your space, your employee’s time, snooping around your business and asking questions to your employees. will
You should never have any tax auditor show up and audit at your location.
As Tax Attorneys, Tax Lawyers , CPA’s, Former Florida Sales Agents and Use Tax Agents we have been defending companies throughout the State of Florida.
If your company or your client is under a current Florida Sales and Use Audit we can provide answers to all of your sales and use tax questions.
Factors that could have caused your Florida business to become a target of a Florida sales tax audit
- Do you purchase supplies for your business from out-of-state vendors or through the Internet?
- Did you sell goods at retail, or wholesale products which you manufacture,
- Did you sell services in Florida, can you be sure you are collecting the appropriate amount of sales tax on the sale of your goods or services?
- If the answer is “yes” to any of these questions you might be targeted by the State of Florida for a sales and use tax audit.
The state of Florida Sales Tax Audits targets different businesses, different industries and different geographical boundaries to make sure they have a very balanced approach to the sales tax audits in the state of Florida.
Sate of Florida Sales Tax must ensure total coverage for the entire state therefore all industries and businesses are included in sales tax audits.
No industries are excluded.
When the state of Florida sales tax division finds widespread industry abuse they will put a lot of their time and resources into correction.
As a general rule that could mean convictions, heavy penalties, fines and certainly media and newspaper publicity. They do this to get the attention of the public and mainly to help control industry abuses.
As a general rule when the state or federal agency puts out a number of press releases it is attempting to let the public know there plan a future attack.
It also should be noted that the state of Florida sales and use tax division conducts random audits as well as targeted audits.
Other factors that have to be considered for Florida Sales Tax Audits:
- industries presently selected as targets
- amount of exempt sales being claimed
- Amount of total sales being reported
- ratio of exempt sales to total sales
- adverse information from customers or employees
Most of these factors are obvious but the state of Florida sales tax audit division is always coming up with more programming targeting the industries where revenue success is obvious.
Companies with a history of prior audits where there was significant recovery will definitely get audited again.
Larger companies with high amounts of sales and those reporting high amounts of exempt sales are also targeted.
You should also be aware that Florida sales tax audits occur many times when ex- spouses and former employees turn and companies, individuals, and corporations that have been tax cheats over the years purely for retribution. So be careful what you say and who you say it to.
Professional Tax Representation
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents, Former Sales Tax Agents, State of Florida
- Full Service Accounting Tax Firm,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A” Plus
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
- Former Sales Tax Auditor of 16 years
I
Areas of Professional Tax Practice:
- Same Day IRS Tax Representation
- Offers in Compromise or IRS Tax Debt Settlements
- Immediate Release of IRS Bank Levies or IRS Wage Garnishments
- Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
- IRS Tax Audits
- IRS Hardships Cases or Unable to Pay
- Payment Plans, Installment Agreements, Structured agreements
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll / Trust Fund Penalty Cases / 6672
- Filing Late, Back, Unfiled Tax Returns
- Tax Return Reconstruction
- Consulting, Services, Representation
- INCOME, BUSINESS TAX CONSULTANTS
- bookkeeping and accounting services
- Tax Court
- Florida Sales Tax Defense
Florida Sales Tax Defense – Sales Tax Lawyers, Former Agents
by Fresh Start Tax | Aug 28, 2013 | Florida Sales Tax, Sales Tax, State of Florida
FLORIDA Sales, Use Tax Audit
Have Former State of Florida Sales Tax Auditors fight back.
Do not be bullied by Florida’s Department of Revenue. It’s important for you to understand your rights so the state of Florida does not overstep their authority.
We have over 300 years a professional tax experience, over 60 years with the Internal Revenue Service and over 16 years of working with the Florida Department of revenue Sales and Use Tax Division.
We can give you immediate peace of mind.
As former IRS and state of Florida tax agents we know the exact protocols and the exact settlement techniques that you need.
We know the exact systems to help you reduce any tax liability or exposure you have regarding a Florida sales,use tax audit.
It only makes sense to fight back with former State of Florida Sales tax agents who understand the entire system.
We can cut down the time of your tax audit and because of our expertise can achieve this for affordable pricing.
Stop your worrying right now.
The aggressiveness of Florida Sales, Use Tax
The State of Florida Sales Tax have been aggressively pursuing Florida businesses and owners. Sales Tax Audits are expected to soar during the next 3 years.Fact, the State of Florida conducts as more audits than the IRS in the State of Florida.
With the State of Florida needing revenue and not wanting to raise taxes, the easiest place to find extra money is through where else, through Sales, Use Tax audits.
The State of Florida have been actively putting in new software and updating their old systems to get a better handle on filings and delinquent paying issues. The State of Florida business owners will find a much quicker response time when sales tax returns are not filed and payments are not made.
What we offer and why we are different from other professionals.
Besides having an expertise in sales tax law we have three layers of professionals that review cases. From Tax Attorneys, Lawyers, CPA’s and Former Agents, we have over 300 years of total professional tax experience and over 76 years of working directly for the government.
What Types of Records Will I Need to Provide for a Florida- Sales, Use Tax Audit
What type of records you will need for a Sales Tax Audit for State of Florida Sales Tax.
When the State notifies you of our intent to audit, they will also tell you what records you will need to provide.
The types of records may include, but are not limited to:
1. General ledgers and journals
2. Cash receipt and disbursement journals
3. Purchase and sales journals
4. Sales tax exemption or resale certificates
5. Florida tax returns
6. Federal tax returns
7. Depreciation schedules
8. Property records
The State of Florida sales tax agents many times extend this list.
You can never know what to expect. It is always best to have a professional tax firm represent your best interest.
How long to keep your records for Sales Tax Audit, Florida purposes.
You must keep your records for three years since an audit can extend back that far. The Department of Revenue may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.
FLORIDA – SALES,USE TAX AUDITS – Fight Back With Former Agents
by Fresh Start Tax | Aug 27, 2013 | Florida Sales Tax
Florida Sales Tax Audits Experts – Auto Dealerships
Florida Department of Revenue in their never ending search for more funds have been pursuing more audits and targeting specific industries like retail Auto Dealerships because there is low hanging fruit for a revenue agent to pick. There is always a gold mine to be found.
Frank Lamantia of Fresh Start Tax LLC is one of own seasoned tax professionals that and represent your best interest if you are undergoing a Florida Sales Tax Audit. Frank is a 16 year vet of the Department.
Both New Car and Used Car Sales are both targeted
If you own a used car dealership in Florida you are aware that the Florida Department of Revenue has always given a lot of attention to the industry.
Used car dealerships especially small dealerships are in the business of selling used cars and their records are not always complete due to limited staff.
The Department of Revenue is aware of this issue and consequently targets small used car dealerships.
Here is some facts to be aware.
Exempt Sales – Complete and detailed records are required for all exempt sales:
- a Florida registered motor vehicle dealer buys the vehicle for resale or lease and provides the seller there Current Annual Resale Certificate
- the seller delivers the vehicle outside of Florida
- a Florida registered export/import company buys a vehicle for resale and will immediately export it outside of Florida (documentation required)
- a nonresident dealer who does not have a Florida sales tax number buys a vehicle for resale or lease and extends a completed resale form to the selling dealer
- a nonprofit organization buys a vehicle and presents a current Florida Consumers Certificate of Exemption (DR-14) to the seller
Partially exempt motor vehicle sales:
- if the Veterans Administration pays a portion of the invoice that portion the VA pays directly to the dealer is exempt
- if a Florida dealer sells a motor vehicle to a resident of another state that imposes a sales tax of less than 6% and the buyer takes possession of the vehicle in Florida, the buyer’s home state tax rate may be applied to the sale. Other restrictions may apply
- in order to be eligible was a lower tax rate, the buyer must give the dealer a completed, notarized Affidavit for Partial Exemption Motor Vehicle Sold for Licensing in Another State(DR-123), declaring his or her intent to license the vehicle in his or her home state within 45 days of the date of the sale.
Currently, the states of Arkansas, Mississippi, and West Virginia impose a sales tax on motor vehicles, but they do not allow a credit for taxes paid to Florida.
Residents of these states should be informed that they must pay sales tax to Florida at this rate imposed by their home state when they purchase a vehicle in Florida and must also pay tax to their home state with the vehicle’s license in their home state.
Please Note:
1. all tax collected must be paid to the Florida Department of revenue. The tax must never be sent to the buyer’s home state.
2. if a vehicle is bought by a nonresident corporation or partnership, taxes due if any officer of the Corporation, or any stockholder or partner who owns at least 10% of the corporation or partnership, is a Florida resident.
However, if the vehicle is removed from Florida within 45 days after purchase and remains out of the state for a minimum of 180 days, the purchasing entity may qualify to pay its home state tax rate despite the residency of its owners, stockholders or partners.
Businesses that sell, repair, rent, or provide services are required by the state of Florida law to act as an agent for the state and collect and remit sales taxes due to the state of Florida in a timely manner.
Also Florida sales tax is required to be separately stated in the customers invoice in the taxes collected are the property of the state from the moment is collected from the customer. Business owners must segregate sales tax collected and remitted to the state in a timely manner.
The Florida Department of Revenue has a task force to review the records of every used car dealership in Florida by comparing sales tax returns to Department of Motor Vehicle records.
Beware: It is a crime under Florida law for Unremitting Sales Tax Collected
Take this very seriously!
Some recent prosecutions
(name omitted), the owner of BAS Specialty Cars Inc., a used car dealership that is located in Longwood, Florida has been arrested on charges that she stole more than $67,000 in sales tax she collected from customers, but failed to send in to the state, the Florida Department of Revenue announced today.
know
(name omitted), was arrested by the Seminole County Sheriff’s Office on a felony charge relating to theft of state funds. If convicted, she faces up to 15 years in prison and up to $10,000 in fines, as well as possible repayment of stolen sales tax, along with payment of penalty and investigative costs. BAS Specialty Cars is located at 1580 South Ronald Reagan Blvd. in Orlando.
According to Revenue Department investigators, (name omitted) collected tax from customers at the dealership. However, during various periods beginning in 2009, lasting through periods in 2012, she failed to send in to the state all of the sales taxes that were collected.
The Florida Department of revenue is more likely to arrest a business owner for tax fraud than the Internal Revenue Service.
Both IRS and the Florida Department of revenue will put tax liens on a business property; the Florida Department of revenue will also put the business owner in jail if the taxes, penalties, interest are not remitted.
If you have collected and not remitted Florida sales tax please contact a firm experienced in Florida sales and use tax criminal defense for confidential discussion as to the options. There are ways for individuals to negotiate with the state and enter into a payment plan.
It can be a trying task to come up with the cash flow for a payment plan but is far better than jail. Any admission to the Florida Department of revenue can be used against you in a criminal trial therefore is very wise to have an attorney speak on your behalf.
As a general rule sales tax payments are not mentioned or tracked on the dealerships books and records generally because they are not a dealership expense. Car dealers are the collectors of the taxes that are ultimately remitted to the state on a timely basis.
However, dealership owners can be held liable for mistakes in the way taxes are remitted. The Florida Department of revenue has the ability to compare sales tax records with the Florida Department of motor vehicle records to make sure the company’s sales tax records match the cars that are being registered in Florida and purchased from that specific dealership.
A Florida sales tax audit can be a very expensive educational lesson for compliance with the Florida sales tax laws.
A system has been created by the Florida Department of revenue to download the entire Department of motor vehicle database, and then compare sales tax registration numbers to Department of motor vehicle dealer registration numbers and create a usable database with information that can be used to trigger an audit or criminal investigation or used in an ongoing audit of a specific dealer and the dealer’s sales tax returns.
In the past 18 months there have been several arrests throughout the state of Florida for sales tax theft.
The Florida Department of revenue is targeting used as well as new car dealerships for audits and possible criminal investigation.
Form DR 840 notice to audit books and records could be coming your way this month or within the next six months.
Voluntary Disclosure:
If you have been under reporting or not reporting and you have not received a notice of audit, it is highly recommended that you contact our firm and we will assist your dealership in the process of going through a voluntary disclosure program to come clean now with the Florida Department of revenue, have most of the penalties waived and prevent it from becoming criminal.
We are a full-service tax firm that specializes in federal tax representation and are one of Florida’s most experienced for sales tax audit defense.
Our staff consists of tax attorneys, certified public accountants, former IRS agents and a former sales tax auditor with over 16 years of direct work experience with the Florida Department of revenue.
Feel free to contact us for initial tax consulting for Florida sales tax audit defense.
We will completely review your case and give you a full assessment of your audit status so you can make an informed and confident decision of how to fully resolve your sales tax audit case
Florida Sales Tax Audit Experts – Car, Auto Dealerships – Insider Tips
