Reminder to Register for Florida Sales and Use Tax before October 1st Deadline –
Taxpayers that established sales or use tax nexus due to the newly passed economic nexus law in Florida are reminded to register with the Department no later than October 1, 2021. In the Tax Alert previously published by DHG, remote sellers and marketplace facilitators impacted by this change who register before October 1, 2021 will not be liable for tax, interest, and penalties on sales that occurred before July 1, 2021. This creates a safe harbor, allowing taxpayers additional time to become compliant with the new law. This extension is not available for taxpayers currently under audit, under a judicial or administrative proceeding or taxpayers that have been issued a bill, notice, or demand for payment. Also, this would not apply to companies that already have nexus through physical presence in Florida. Failing to register in time may allow the Department to subject sales prior to July 1, 2021, to tax, interest and penalties. As your company considers the impacts and establishes a remediation plan, please reach out to your DHG contacts with any questions.