Current through Reg. 51, No. 058, March 25, 2025
(1) Any taxpayer subject to the following
taxes, surtaxes, surcharges, and fees who has paid that tax, surtax, surcharge,
or fee in the prior state fiscal year in an amount of $5, 000 or more must pay
the taxes, surtaxes, surcharges, or fees due during the succeeding calendar
year by electronic means:
(a) Fuel taxes
reported on Form DR-182 (Florida Air Carrier Fuel Tax Return, incorporated by
reference in Rule 12B-5.150, F.A.C.);
(b) Miami-Dade Lake Belt mitigation
fee;
(c) Severance taxes and
surcharges on gas and sulfur production, oil production, and solid mineral
severance.
(2) The
following taxpayers must pay taxes, surtaxes, surcharges, and fees and file tax
returns by electronic means during the succeeding calendar year when the
taxpayer:
(a) Has paid any one of the
following taxes, surtaxes, surcharges, or fees in the prior state fiscal year
in an amount of $5, 000 or more:
1.
Communications services tax;
2.
Corporate income/franchise tax;
3.
Documentary stamp tax (other than remittances subject to Section
213.13, F.S.);
4. Gross receipts tax on natural gas,
manufactured gas, or electricity;
5. Insurance premium taxes, fees, regulatory
assessments, excise taxes, and surcharges required to be remitted to the
Department.
6. Pollutant taxes
imposed under Section
376.75, F.S., and under Chapter
206, Part IV, F.S.;
7. Sales and
use tax, discretionary sales surtaxes, any tourist development tax, tourist
impact tax, or convention development tax administered by the Department,
rental car surcharge, and solid waste fees in the aggregate amount of $5, 000
or more for all business locations.
8. Prepaid wireless E911 fees in the
aggregate amount of $5, 000 or more for all business
locations.
(b) Files a
consolidated sales and use tax return (Forms DR-15CON and DR-7, incorporated by
reference in Rule 12A-1.097, F.A.C.).
(c) Files a consolidated prepaid wireless
E911 fee return.
(d) Files tax
returns to report information for tracking movements of petroleum products on
Form DR-309631 (Terminal Supplier Fuel Tax Return), Form DR-309632
(Wholesaler/Importer Fuel Tax Return), or Form DR-309635 (Blender/Retailer of
Alternative Fuel Tax Return). Forms DR-309631, DR-309632, and DR-309635 are
incorporated by reference in Rule
12B-5.150, F.A.C.
(e) Filed an Employer's Quarterly Report
(Form RT-6, incorporated by reference in Rule
73B-10.037, F.A.C.), including a
Correction to Employer's Quarterly or Annual Domestic Report (Form RT-8A,
incorporated by reference in Rule
73B-10.037, F.A.C.), for ten
(10) or more employees in any calendar quarter during the preceding state
fiscal year.
(3) The
following dealers must timely file Florida sales and use tax returns and remit
sales tax and discretionary sales surtax to the Department by electronic means.
(a) A marketplace provider that is a dealer
under Chapter 212, F.S.
(b) A
person who is required to collect and remit sales tax on remote
sales.
(4) The following
taxpayers must file tax returns by electronic means:
(a) Taxpayers who report information for
tracking movements of petroleum products are required to file Form DR-309636
(Terminal Operator Information Return), Form DR-309637 (Petroleum Carrier
Information Return), and Form DR-309638 (Exporter Fuel Tax Return) by
electronic means with the Department. Forms DR-309636, DR-309637, and DR-309638
are incorporated by reference in Rule
12B-5.150, F.A.C.
(b) Any corporation with assets of $10
million or more and that files at least 250 federal tax returns annually with
the Internal Revenue Service is required to file its federal income tax returns
and its Florida corporate income tax returns using the Internal Revenue Service
e-File program. Any corporation that paid $5, 000 or more in corporate
income/emergency excise tax in the prior fiscal year must file its Florida
corporate income/franchise tax return using the Internal Revenue Service e-File
program.
(5) Any tax
collector, as defined in Rule
12-24.002, F.A.C., who has paid
the following taxes, surtaxes, fees, and interest earned in an aggregate amount
of $5, 000 during the prior state fiscal year, must pay the taxes, surtaxes,
fees, and interest earned, and file tax returns for those revenues, due during
the succeeding calendar year by electronic means:
(a) Interest earned on investment of funds
under Section 219.075, F.S.;
(b) Motor vehicle warranty fees;
and,
(c) Sales tax and
discretionary sales surtaxes.
(6)
(a) All
taxpayers required to pay taxes or fees and/or file tax returns by electronic
means must participate for the entire calendar year. Taxpayers must continue to
participate in subsequent calendar years until such time that the taxpayer no
longer meets the electronic filing and reporting requirements of this rule for
an entire state fiscal year.
(b)
The Department will notify taxpayers who initially meet the requirements to
participate on the basis of prior state fiscal year tax payments at their last
address of record. Once notified of this requirement, the taxpayer must
transmit by electronic means all payments and/or returns for that tax type as
provided in this rule.
Rulemaking Authority
202.26(3)(a),
206.485(1),
213.06(1),
213.755(8),
(9),
220.21(2), (3),
443.1317,
443.163(1) FS.
Law Implemented 202.30,
206.485,
212.11(4)(f),
213.755,
220.21(2), (3),
443.163
FS.
New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03,
6-1-09, 6-28-10, 2-17-15, 11-12-20, 5-23-22,
1-1-23.
