Show Original

Florida Department of Revenue Emergency Orders Regarding Sales and Property Tax: March 26, 2020

Published: March 26th, 2020

By: H. French Brown, IV

  • Share:

Today, the Department of Revenue Executive Director Jim Zingale issued two emergency orders related to sales & use tax and property taxes.   

Sales and Use Tax – Emergency Order # 20-52-DOR-002

  • This order only applies to: sales and use tax, tourist development tax, new tire fees, rental car surcharge, prepaid wireless E-911 fee, lead acid battery fees, and dry-cleaning gross receipts.
  • The Department will waive penalties and interest for late payments for the February 2020 Reporting Period, which was due on or before March 20, 2020, as long as those taxes are reported and remitted by March 31.
  • For taxpayers adversely affected by the COVID-19 outbreak, the March 2020 Reporting Period deadlines will be extended from April 20 to April 30.
  • For taxpayers not adversely affected by the COVID-19 outbreak, the March 2020 Reporting Period deadline will continue to be April 20.
  • Adversely affected is defined as:
    • The business closed in March 2020 in compliance with a state or local government order issued in response to the COVID-19 outbreak and following the closure had no taxable transactions for the taxes listed in paragraph 2.8. above; or
    • The business experienced sales tax collections in March 2020 that are less than 75% of March 2019 sales tax collections; or
    • The business was established after March 2019; or
    • The business is registered with the Department to file quarterly.

Property Tax – Emergency Order #20-52-DOR-001

  • The date for citizens and businesses to pay property taxes in all Florida Counties is extended from March 31st to April 15th.  All tax collectors shall consider taxes to be timely paid if received by electronic payment or postmarked by April 15, 2020.
  • Centrally Assessed Property – The due date for property tax returns filed by a railroad, railroad terminal, private car and freight line and equipment company property is extended from April 1st to April 15th.
  • Other Tangible Personal Property Tax Returns – Florida law currently allows each Property Appraiser to grant a 30-day extension for taxpayers to file a Tangible Personal Property Return (Form DR-405). The Property Appraiser may grant, at his or her discretion, an additional 15 days for the taxpayer to file the return. Taxpayers must provide the request to the Property Appraiser before the return’s due date of April 1, 2020. Taxpayers must provide the name of the taxable entity, tax identification number and the reason for the extension request. See section 193.063, Fla. Stat. and DOR Bulletin, March 20, 2020.

Our team will continue to monitor for updates and share the latest news accordingly.