Sales Tax Fundamentals
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Florida 2021 Sales Tax Amnesty Program
byAugust 26, 2021
The state of Florida has created and passed a sales tax amnesty program to support remote sellers. On July 1, 2021, Florida enacted a new economic nexus law, and this amnesty program was introduced to provide some relief to sellers impacted by that legislation. Essentially, the program gives relief to sellers for any tax, penalties, and interest due on remote sales that occurred before July 1, 2021.
You can view the amnesty program in its entirety here. The relevant lines of information begin on line 2266.
How do sellers sign up for the program?
Sellers who make sales into the state of Florida that would like to take advantage of the program must register with the Florida Department of Revenue before October 1, 2021.
Here are instructions for registering with the state of Florida.
How does this impact marketplace facilitators?
Marketplace sellers who made remote sales that were facilitated by a marketplace provider before July 1, 2021 are also eligible for the program. For a marketplace provider with a physical
presence in this state, this program is intended to provide relief only for sales facilitated by the marketplace provider on behalf of a marketplace seller.
Who is not eligible for this program?
Any seller under audit is not eligible for this program. In addition, if a seller has been issued a bill, a notice, a demand for payment or is under an administrative or judicial proceeding as of July 1, 2021, they are not eligible for this amnesty program.
Have any questions regarding the new sales tax amnesty program in Florida? Join our Sales Tax for E-Commerce Sellers Facebook group and get advice from fellow online retailers.