Form Gt-800040 - Sales And Use Tax On Trade Show And Convention Exhibitors (Page 2 of 3) in pdf

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Limits the exhibitor to only make sales for the purposes of resale. The exhibitor

must obtain a copy of the purchaser’s Florida Annual Resale Certificate for

Sales Tax (Form DR-13) or a resale authorization number issued by the

Department.

Keeping Records

All exhibitors, sponsors, and organizers must maintain records and copies of agreements for

three years. All records and documents must be made available to the Department upon

request.

How Do I Register to Collect Sales Tax?

You can register to collect and report tax through our website. The site will guide you through

an application interview that will help you determine your tax obligations. If you do not have

Internet access, you can complete a paper Florida Business Tax Application (Form DR-1).

After we approve your registration, you will receive a Certificate of Registration (Form DR-11)

and a Florida Annual Resale Certificate for Sales Tax (Form DR-13). If you are not filing

electronically, we will mail paper tax returns to you. The Florida Annual Resale Certificate for

Sales Tax is used for tax-exempt purchases you intend to resell. If the goods bought for resale

are later used (not resold), you must report and pay use tax and surtax on those items. Florida

law provides for criminal and civil penalties for fraudulent use of a Florida Annual Resale

Certificate for Sales Tax.

When is Tax Due?

Returns and payments are due the first day of the month and late after the 20th of the month

following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly.

If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be

timely if they are postmarked on the first business day after the 20th. Florida law requires you

to file a tax return even if you do not owe sales and use tax.

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the

option of buying software from a software vendor. For more information on electronic filing and

payment options, visit our website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in

sales and use tax between July 1 and June 30 (the state fiscal year), you must use electronic

funds transfer (EFT) for the next calendar year to pay your taxes.

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.

Florida Department of Revenue, Sales and Use Tax on Trade Show and Convention Exhibitors, Page 2

Form Gt-800040 - Sales And Use Tax On Trade Show And Convention Exhibitors Page 2