Florida restaurant kitchen equipment bought out of state that may owe use tax

Florida Use Tax on Restaurant Equipment: The Hidden Audit Trigger

Florida use tax is the companion to sales tax. When a restaurant buys equipment, supplies, or decor from an out-of-state or online vendor that does not charge Florida tax, the business owes 6 percent use tax, plus any county surtax, directly to the state. Under section 212.06, Florida Statutes, the duty to pay shifts to

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