Florida Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly, if at least $500 but less than $1,000 in tax in the preceding four quarters; semiannually, if at least $100 but less than $500 in tax in the preceding four quarters; annually, if less than $100 in tax in preceding four quarters.
• Administration:
  Department of Revenue
  Sales and Use Tax Division
  5050 W. Tennessee St.
  Building F-4
  Tallahassee, FL 32399-0100
  Phone: 800-352-3671 (in Florida only); 850-488-6800