Delinquent State of Florida Sales Tax – Filings, Payments, Audits – Affordable Florida Sales Tax Experts

by Fresh Start Tax | May 17, 2013 | Florida Sales Tax

Delinquent State of Florida Sales Tax – Filings, Payments, Audits – Affordable Florida Sales Tax Experts   1-866-700-1040

 
 
We are professional tax firm that specializes in the  delinquent state of Florida sales tax  issues, matters, problems.
We are comprised of tax attorneys, certified public accountants, and former agents. We have over 206 years professional tax experience and have been in practice in the state of Florida since 1982.
We are A+ rated by the Better Business Bureau and are true experts in delinquent state of Florida taxes, filings, payment programs, and the representation of sales tax audits.
If you are experiencing a problem with the state of Florida sales tax and have received a notice or letter of appointment, have not filed, or owe back taxes,  or they have notified you of a sales or use tax audit, contact us today via the telephone the appointment or by Skype.
You can call us today for a free initial consultation and speak directly to a tax professional.
Let us take the worry, fear, anxiety out of your life. We have handled thousands of these matters since 1982. We are the affordable tax firm for both IRS and state of Florida tax representation.
 
 

Some Information about Florida Sales & Use Tax

 
 
Each sale, admission charge, storage, or rental is taxable unless the transaction is exempt. Sales tax is added to the price of the taxable goods or service and collected from the purchaser at the time of sale.
Florida’s general sales tax rate is 6 percent.
 
 

Florida State Use Tax

 
 
Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase.
For example:

• If you buy a taxable item in Florida and didn’t pay sales tax, you owe use tax.

• If you buy an item tax-exempt intending to resell it and then use the item in your business or for personal use, you owe use tax.

• If you buy a taxable item outside Florida and bring or have it delivered into this state and you didn’t pay sales tax on the item, you owe use tax.

Discretionary Sales Surtax

 
 
Most Florida counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax.
The county surtax rate applies to a taxable item or service delivered into a county imposing a surtax.
The surtax rate that applies to motor vehicles and mobile homes is determined by the home address of the purchaser.
Check the rates for each county (Form DR-15DSS) in which you sell or deliver taxable goods or services.
For certain transactions, only the first $5,000 of a taxable sale or purchase is subject to the discretionary sales surtax.
 
 

How Florida Sales and Use Tax Is Calculated

 
 
Sales tax and discretionary sales surtax are calculated on each taxable transaction. Florida uses a bracket system for calculating sales tax when the transaction falls between two whole dollar amounts.
Simply multiply the whole dollar amount by the tax rate (6 percent plus the county surtax rate) and use the bracket system to figure the tax on the amount less than a dollar. The Department of Revenue has rate tables (Form DR-2X) to help you.
 
 

Who Must Pay Florida Sales and Use Tax?

 
 
Before you begin business in Florida, you must first find out if your business activity or products used will be subject to sales or use tax.
If it is, you must register to collect sales tax or pay use tax. Revenue provides a partial list of business activities that are taxable.
Governments and nonprofit organizations may not have to pay sales tax.
If you don’t know if your business must register to collect sales tax, contact your local service center or Taxpayer Services.
 
 

Sales Tax Registration

 
 
You can register to collect and pay sales and use tax using our secure Internet site.
Once you are registered, we will send you a Certificate of Registration (Form DR-11), an Annual Resale Certificate for Sales Tax (Form DR-13) and tax return forms. Place the Certificate of Registration in a visible area of the business.
You can use a signed copy of your current Annual Resale Certificate to buy products tax-exempt that you will resell or re-rent.
 
 

Filing and Paying Taxes

 
 
You can file and pay sales and use tax using Revenue’s secure web application or you may buy software from an approved vendor.
You can access the web application using your certificate number and business partner number or a Revenue-issued user ID and password.
You must enroll in our e-Services program to receive a user ID and password. Enrollment has advantages: you can save your bank account and contact information, view your filing history, and reprint returns.
Please take time to read our detailed electronic filing and payment information. Taxpayers who report and pay tax electronically can download a payment due date calendar.
Helpful hints are available to prevent common mistakes, provide answers to common questions, and help ensure a successful filing.
Businesses whose sales and use tax collections are less than $20,000 per year may pay and report tax using a paper Sales and Use Tax Return (Form DR-15).
Revenue has detailed instructions (Form DR-15N) to help you accurately complete your return.
However, we encourage all taxpayers to file and pay electronically.
 
 

Delinquent State of Florida Sales Tax – Filings, Payments, Audits –  Affordable Florida Sales Tax Experts