In response to the COVID-19 outbreak, the State of Florida Department of Revenue (DOR) recently issued Order of Emergency Waiver/Deviation #20-52-DOR-002 (Sales and Use Tax and Related Taxes) which extends the sales tax filing deadlines for taxpayers adversely affected by the COVID-19 outbreak for taxes collected during February and March.

The DOR will waive penalties and accrual of interest for taxpayers who collected any of the following taxes in February 2020, but were unable to meet the due date, if the taxes are reported and paid by March 31, 2020. They will also waive penalties and accrual of interest for taxpayers who collected taxes in March 2020, but were unable to meet the due date, if the taxes are reported and paid by April 30, 2020:

  • Sales and Use Tax
  • Tourist Development Tax
  • New Tire Fees
  • Rental Car Surcharge
  • Repaid Wireless E-911 Fees
  • Lead Acid Battery Fees
  • Dry-Cleaning Gross Receipts

The DOR defines adversely affected as:

  1. 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 transaction for the taxes listed above; or
  2. The business experienced sales tax collections in March 2020 that are less than 75% of March 2019 sales tax collections; or
  3. The business was established after March 2019; or
  4. The business is registered with the Department to file quarterly.

Taxpayers who do not meet these requirements are required to file timely.

For questions regarding how this extension impacts your business, don’t hesitate to contact our state and local tax team for more information.

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