Form Gt-800026 - Sales And Use Tax On Insect Or Pest Exterminator Services (Page 3 of 3) in pdf

Form Gt-800026 - Sales And Use Tax On Insect Or Pest Exterminator Services Page 3

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-1.009, F.A.C., Receipts from Services

Rendered by Insect or Pest Exterminators and Rule 12A-1.0161, F.A.C., Sales and Use Tax on

Services; Sale for Resale.

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

•

Florida’s Discretionary Sales Surtax (GT-800019)

•

Sales and Use Tax on Cleaning Services (GT-800015)

•

Sales and Use Tax on Commercial Real Property Rentals (GT-800016)

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

To speak with a Department representative, 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, notices of rule development workshops, and more.

Subscribe today at

Florida Department of Revenue, Sales and Use Tax on Insect or Pest Exterminator Services, Page 3

Form Gt-800026 - Sales And Use Tax On Insect Or Pest Exterminator Services Page 3