Florida Department of Revenue
From Tax Rates Wiki
The mission of the Florida Department of Revenue is to serve citizens respectfully and professionally, to administer laws fairly, to make tax compliance easy, and to provide top-notch service. The Florida Department of Revenue operates three programs:
- Child Support Enforcement;
- General Tax Administration; and
- Property Tax Oversight.
General Tax Administration is the go-to place to register to collect or pay taxes, file and pay taxes and fees, pay bills, and verify resale and exemption certificates. It keeps annual calendars for due dates, so taxpayers never need to guess when their taxes are due.
The General Tax Administration Program handles 32 taxes and fees. Taxes handled by Florida DOR include but are not limited to:
- sales tax;
- use tax;
- gross receipts tax;
- communications services tax;
- reemployment tax; and
- pollutants tax.
The department runs an outreach program to help taxpayers comply with tax laws, receives and deposits payments, performs audits and investigates tax fraud.
Electronic filing is encouraged through Florida e-Services. Some taxes, such as the documentary stamp tax and severance taxes, must be paid online.
Florida resale certificates
Florida allows certain taxable items to be purchased tax-free, provided the buyer provides a valid resale certificate to the vendor. In order to take advantage of this option, businesses must register with Florida Department of Revenue and be issued an Annual Resale Certificate.
It is advisable for any business that will purchase items for resale to register with the department via its Registration Page before conducting business in Florida. Sellers must have a signed copy of a business' current resale certificate in order to sell items tax-free; it is the responsibility of the vendor to ensure all customer resale certificates are valid and up-to-date.