Current through Reg. 50, No. 187; September 24, 2024
(1)
(a) When perc is sold in Florida, the tax is
due to the Department on the first day of the month following the month of
sale.
(b) When a person who has
purchased perc for use in a dry-cleaning facility in Florida cannot document
that the tax has been paid, the tax is due to the Department on the first day
of the month following the month of purchase or importation.
(c) The tax is required to be reported on the
Pollutant Tax Return (form DR-904, incorporated by reference in Rule
12B-5.150,
F.A.C.).
(2)
(a) Except as provided in Rule Chapter 12-24,
F.A.C., the payment and the Pollutant Tax Return (form DR-904, incorporated by
reference in Rule 12B-5.150, F.A.C.) must be
delivered to the Department or be postmarked on or before the 20th day of the
month following the month of the taxable transaction to avoid penalty and
interest for late filing. If the 20th day falls on a Saturday, Sunday, or legal
holiday, payments accompanied by returns will be accepted as timely if
postmarked or delivered to the Department on the next succeeding day which is
not a Saturday, Sunday, or legal holiday. For this purpose, a legal holiday
means a holiday that is observed by federal or state agencies as a legal
holiday, as this term is defined in Chapter 683, F.S., and s. 7503 Internal
Revenue Code of 1986, as amended. A "legal holiday" pursuant to s. 7503 of the
Internal Revenue Code of 1986, as amended, means a legal holiday in the
District of Columbia or a statewide legal holiday at a location outside the
District of Columbia but within an internal revenue district.
(b) Electronic filing of payments and returns
must be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.,
when:
1. Payment of the tax is required to be
made by electronic means;
2. Any
return for reporting tax is required to be submitted by electronic means;
or
3. No tax is due with a return
for reporting tax.
(3) Persons who are required to make a return
or to pay tax on perc imposed under Section
376.75, F.S., and administered
under the provisions of Chapter 212, F.S., and fail to do so will be subject to
penalties, as provided in Section
212.12(2),
F.S., and to the interest imposed on deficiencies established under Section
213.235, F.S., and Rule
12-3.0015, F.A.C. Guidelines are
provided in subsection (4) of Rule
12A-1.056,
F.A.C.
Rulemaking Authority
212.18(2),
213.06(1),
376.75(9)(b)
FS. Law Implemented 212.11(1)(b),
(d),
212.12(2)(a), (3),
(4),
213.235,
213.755,
376.75
FS.
New 2-19-95, Amended 3-18-96, 4-2-00, 4-17-03,
9-28-04.
