Form Gt-800003 - Sales And Use Tax On Concession Stands (Page 3 of 3) in pdf

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-1.0011, Florida Administrative Code (F.A.C.) – Schools Offering Grades

K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations

•

Rule 12A-1.011, F.A.C. – Sales of Food Products for Human Consumption by Grocery

Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by

Bakeries, Pastry Shops, or Like Establishments; Drinking Water; Ice

•

Rule 12A-1.0115, F.A.C. – Sales of Food Products Served, Prepared, or Sold in or

by Restaurants, Lunch Counters, Cafeterias, Hotels, Taverns, or Other Like Places

of Business and by Transportation Companies

•

Rule 12A-1.037, F.A.C. – Occasional or Isolated Sales or Transactions Involving

Tangible Personal Property or Services

•

Rule 12A-1.070, F.A.C. – Leases and Licenses of Real Property; Storage of Boats

and Aircraft

•

Rule 12A-1.080, F.A.C. – Concession Prizes; The Sale of Food, Drink, and

Tangible Personal Property at Concession Stands

•

Rule 12A-15.010, F.A.C. – The Sale of Food, Drink, and Tangible Personal Property

at Concession Stands

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

•

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

•

Sales and Use Tax on Amusement Machines (GT-800020)

•

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

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.

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

To find a taxpayer service center near you, visit

Subscribe to Receive Email Alerts 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 Concession Stands, Page 3

Form Gt-800003 - Sales And Use Tax On Concession Stands Page 3

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