Florida Sales Tax Audit

Reemployment tax is Florida’s name for unemployment tax, paid by employers on the first $7,000 of each worker’s wages and reported quarterly on Form RT-6. The Department of Revenue audits it on a separate track from sales tax, and most reemployment tax audits center on worker misclassification: treating someone as a 1099 independent contractor when

The Florida Department of Revenue does not rely on random selection alone. Most sales tax audits are triggered by specific signals: a mismatch between the sales reported on your DR-15 returns and the gross sales on your federal income tax return, an exempt-sales ratio out of line with your industry, 1099-K credit card data that

Florida’s voluntary disclosure program lets a business that owes back sales tax come forward before the Department of Revenue makes contact, in exchange for a look-back generally limited to three years and a waiver of penalties. There is one exception: if you collected tax and never remitted it, a reduced 5% penalty applies instead of

Florida’s Form DR-15, the sales and use tax return, is due on the 20th of the month after each reporting period, with your filing frequency (monthly, quarterly, twice a year, or once a year) assigned by the Department based on how much tax you collect. A late return brings a penalty of 10% of the

A resale or exemption certificate lets a buyer purchase tax-free, but in Florida the burden of proof falls on the seller. Every sale is presumed taxable unless the seller obtains and keeps valid documentation, so if you accept a certificate that is expired, mismatched, or unverified, the Department can hold you, the seller, liable for

The short answerAny business that makes taxable sales in Florida must register as a sales and use tax dealer before it begins doing business, using the free online Florida Business Tax Application (Form DR-1). Once approved, you receive a Certificate of Registration (Form DR-11), which must be displayed at your business, and an Annual Resale

Florida use tax is a 6% tax, plus your county’s discretionary surtax, on taxable goods you use, store, or consume in Florida when sales tax was not collected at the time of purchase. It applies most often to out-of-state and online purchases, equipment, and supplies. Businesses report and pay it on the same DR-15 return

Florida requires out-of-state sellers to collect sales tax once their taxable sales into Florida exceed $100,000 in the previous calendar year. This is economic nexus, and unlike physical nexus, it does not require any presence in the state. The threshold is measured by taxable sales, so exempt items do not count, there is no separate

Florida’s state sales tax is 6%, plus a county discretionary surtax that pushes the combined rate to as much as 8% in some counties. It applies to most sales of goods and certain services. Use tax is the companion: 6% on taxable items used in Florida when sales tax was not paid. Any business with