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Florida State Tax Updates

For the latest news and updates on Florida state and local tax

April 28, 2020

Corporate Return Filing Deadlines Extended

The Florida Department of Revenue has issued Emergency Order 20-52-DOR-003 which extends the original filing and payment due dates for corporate returns as follows:
Corporate Taxpayers with a Fiscal Year Ending December 31, 2019:

  • Tax return filing deadline are extended from May 1 until August 3.
  • Tax payment deadline are extended from May 1 until June 1.
  • The deadline to submit a request for extension to time to file and make a tentative payment is extended from May 1 until June 1.

Corporate Taxpayers with a Fiscal Year Ending January 31, 2020:

  • Tax return filing deadline are extended from June 1 until August 3.
  • Tax payment deadline remains June 1.
  • The deadline to submit a request for extension in time to file and make a tentative payment remains June 1.

Corporate Taxpayers with a Fiscal Year Ending February 29, 2020:

  • Tax return filing deadline are extended from May 1 until August 3.
  • Tax payment deadline remains July 1.
  • The deadline to submit a request for extension to time to file and make a tentative payment remains July 1.

April 1, 2020

Property Tax Payment Deadline

The property tax payment deadline has been extended to March 31, 2020. Property tax returns for railroad, railroad terminal, private car, freight line and equipment company property has been extended to from April 1, 2020 to April 15.

March 2020

Florida Sourcing

Florida once again in a new ruling determined that market-based sourcing was more appropriate for a technology-based company that provides a platform for developers to create and sell software apps. See FL TAA No. 20C1-001. The state continues to interpret that its statute for the sourcing sales of an “income-producing activity” occurred where the customer is located, opposed to where the company incurred costs to deliver the services. There has been a number of rulings in the last many years in FL that have made similar determinations across a number of service industries, and we are continuing to monitor to see if at some point this is challenged and overturned.

November 2019

Sales Tax Rate Imposed on Total Rent Charged

Beginning on or after January 1, 2020, the Florida sales tax rate imposed on the total rent charged for either renting, leasing, letting, or granting a license to use real property is decreased to 5.5%. Examples of real property rentals subject to tax include commercial office or retail space, warehouses, and self-storage units or mini-warehouses. The local option discretionary sales surtax continues to apply to the total rent charged by the county where the property is situated. Regardless of when rent is actually paid, sales tax is due at the rate in effect during the time the tenant occupies or is entitled to occupy the real property. (Florida Tax Information Publication No. 19A01-11, 10/30/2019.)

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