Form Gt-800036 - Secondhand Dealers And Secondary Metals Recyclers (Page 4 of 5) in pdf

Local Law Enforcement

Local law enforcement is responsible for enforcing compliance with holding periods, inspection, and

recordkeeping requirements. Contact your local sheriff or police department if you have questions

about transaction forms, recordkeeping, or how many days an item must be kept onsite before it

may be resold or traded.

Local law enforcement officials may request a report that includes names and addresses of

registered secondhand dealers and secondary metals recyclers in their local jurisdiction by calling

850-488-6800 or by emailing or

. Only law enforcement is authorized to request these

registration reports.

When to Collect and Report Sales Tax

Retail sales of secondhand goods, precious metals, and secondary metals are subject to Florida’s

sales and use tax and applicable discretionary sales surtax. Information on collecting and reporting

sales and use tax can be found in the Department’s sales and use tax brochure, GT-800013.

Most counties have a discretionary sales surtax that is applicable to all transactions that are subject

to sales and use tax. Information can be found on the application of surtax to various transactions

by reviewing the Department’s discretionary sales surtax brochure, GT-800019. Form DR-15DSS

provides a list of Florida counties and their surtax rates. These documents are available in the

“Forms and Publications” section of the Department’s website at .

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.

Reference Material

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

court cases, and publications. Search the library for Chapter 538, F.S., and Rule Chapter 12A-17,

Florida Administrative Code, Registration as Secondhand Dealer or Secondary Metals Recycler.

Florida Department of Revenue, Secondhand Dealers, Mail-in Secondhand Precious

Metals Dealers, and Secondary Metals Recyclers, Page 4

Form Gt-800036 - Secondhand Dealers And Secondary Metals Recyclers Page 4

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