Form Gt-800030 - Sales And Use Tax On Motor Vehicles (Page 4 of 4) in pdf

Form Gt-800030 - Sales And Use Tax On Motor Vehicles Page 4

If you make tax payments using electronic funds transfer (EFT), you must initiate electronic payments

no later than 5:00 p.m., ET, on the business day before the 20th.

Penalty and Interest

Penalty – If you file your return or pay tax late, a late penalty of 10 percent of the amount of tax

owed, but not less than $50, may be charged. The $50 minimum penalty applies even if no tax is

due. Penalty will also be charged if your return is incomplete.

Interest – A floating rate of interest applies to underpayments and late payments of tax. Current

and prior period interest rates are posted on our website.

Reference Material

Tax Laws - Our online Revenue Law Library contains statutes, rules, legislative changes, opinions,

court cases, and publications. Search the library for:

•

Rule 12A-1.007, Florida Administrative Code (F.A.C.), Aircraft, Boats, Mobile Homes, and

Motor Vehicles

•

Rule 12A-1.105, F.A.C., Service Warranties

•

Rule Chapter 12A-15, F.A.C., Discretionary Sales Surtax

Brochures - Download these brochures from our “Forms and Publications” page:

•

Solid Waste Fees, Motor Vehicle Fees, and Gross Receipts Tax on Dry Cleaning (GT-800037)

•

Florida’s Discretionary Sales Surtax (GT-800019)

•

Sales and Use Tax on Repair of Tangible Personal Property (GT-800010)

Online Tutorial - Visit the Department’s website to view the tutorial, Motor Vehicle Dealers; How to

Calculate, Collect, and Report Sales Tax.

Information, forms, and tutorials are available on the Department’s website at .

If you have questions or need assistance, call Taxpayer Services at 850-488-6800, Monday

through Friday, excluding holidays.

To find a taxpayer service center near you, visit

For written replies to tax questions, write to:

Taxpayer Services MS 3-2000

Florida Department of Revenue

5050 W Tennessee St

Tallahassee FL 32399-0112

Subscribe to Receive Updates by Email from the Department.

Subscribe to receive an email for due date reminders, Tax Information Publications (TIPs), or

proposed rules. Subscribe today at

Florida Department of Revenue, Sales and Use Tax on Motor Vehicles, Page 4

Form Gt-800030 - Sales And Use Tax On Motor Vehicles Page 4