Form Gt-800021 - Florida Taxes On Laundering, Dry Cleaning, And Alterations (Page 3 of 3) in pdf

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

and use tax and solid waste taxes and fees 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 available on the Department’s 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-1.042, Florida Administrative Code (F.A.C.) - Dry Cleaners and Laundries

•

Rule 12A-1.076, F.A.C. - Sales of Articles of Clothing, Clothing Accessories, and Jewelry

•

Rule Chapter 12B-11, F.A.C. - Tax on Gross Receipts on Dry Cleaning

•

Rule Chapter 12B-12, F.A.C. - Tax on Perchloroethylene

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

•

Florida’s Sales and Use Tax (GT-800013)

•

Florida’s Discretionary Sales Surtax (GT-800019)

•

Florida’s Pollutants Tax (GT-800032)

•

Sales and Use Tax on Vending Machines (GT-800041)

•

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

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, Florida Taxes on Laundering, Dry Cleaning, and Alterations, Page 3

Form Gt-800021 - Florida Taxes On Laundering, Dry Cleaning, And Alterations Page 3

Related Articles

Related forms

Related Categories