We are now past federal filing deadlines and into the summer ahead of deadlines for extensions for federal returns. This means summer and a break from the hectic start of the year. However, there are still concerns you have to be aware of for filings for Florida Department of Revenue (FDOR) sales tax returns.
Sales tax returns are due the first of the month after the reporting period. Sales tax returns are late after the twentieth. For any e-filing business, this means you have to e-file your return and schedule payment by the nineteenth of most months to make sure the return and payment are timely received by the FDOR on the twentieth. Specifically, the return needs to be filed for processing by 5 p.m. the day before the late filing deadline (i.e. the twentieth of the following month). Generally, there isn’t an issue with taxpayers or professionals submitting returns for processing on the nineteenth of the month. However, this would create a problem for June and July ’25 based on calendar issues for those two months (note this also for October where the twentieth is on a Monday).
For the next two months, businesses and tax professionals filing Florida Sales tax returns need to file returns on or before 5 p.m. on the eighteenth of the month. In June, June 19th is a banking holiday. This means that any returns and payments scheduled that day will not be processed until the next business day. This would mean processing for payment on June 20th and payment occurring on Monday June 23rd. While the Department receives the return on time, the late payment would result in a 10% of tax penalty (or $50 whichever is greater) and some associated interest.
Similarly, in July, the twentieth of that month is on Sunday. This means returns and payment are due by Monday July 21st. However, the filing deadline will again be July 18th (as opposed to July 19th which is a Saturday). This again is a situation where the unwary could be caught up in running a business and other activities thinking they can file on the nineteenth of the month and be okay for Florida sales tax return purposes.
The key to remember for sales tax returns is that they are late after the 20th of each month or the next business day. This means that e-filed returns and payment are due the business day before the late filing deadline. These pitfalls for the unwary only happen a handful of times a year. However, they are tricky as you have to consider not only FDOR holidays but banking holidays as well. It is easy to miss this – especially in January when the new year starts off busy and there is a holiday the third Monday of January (which generally is always at least close to the late filing deadline).
To avoid this problem, note that business and tax professionals can always file a return well before the late filing deadline (twentieth of the month after the reporting period) but can schedule the payment to come out on the late filing deadline (or before). This helps avoid any issues with late payment – as well as avoiding the risk the Department’s online system will crash from extreme use when late filers are all trying to get returns timely e-filed and paid by 5 p.m. the business day before they are due.
Feel free to follow up with any questions you have about filing returns timely for June and July ’25 (note weekend impact in October as well). We can help with any return filing questions you have related to e-filing deadlines or information that is reported on the monthly sales tax return.
Good luck avoiding unnecessary penalty and interest and enjoy the summer break before federal deadlines again start loom.
About the author: Mr. Parker is a partner in the Law Offices of Moffa, Sutton, & Donnini, P.A., based in the firm's Tampa office. Mr. Parker's practice concentrates on sales and use tax and includes criminal defense of sales tax cases and state tax audits/controversies proceeding from audit through administrative litigation involving sales and use tax and all other state taxes including reemployment tax, communication service tax, and cigarette & tobacco tax. Mr. Parker also handles matters involving the Department of Business and Personal Regulation and Office of Financial Regulation and the industries they oversee. Mr. Parker received his accounting degree, law degree, and L.L.M. in Taxation from the University of Florida. If you have any questions please learn more about Matthew on his firm bio.
About the law firm: At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire state of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
ADDITIONAL RESOURCES
FL SALES TAX AUDIT – FROM AUDIT NOTICE (DR-840) TO NOPA, published September 17, 2023, by Matthew Parker, Esq.
FLORIDA SALES TAX INFORMAL WRITTEN PROTEST, published November 17, 2018, by James Sutton, CPA, Esq.
FLORIDA SALES TAX: ARE TARRIFS TAXABLE?, published May 24, 2025, by James Sutton, CPA, Esq.
FLORIDA SALES TAX: TRANSFEREE LIABILITY, published June 13, 2025, by James Sutton, CPA, Esq.
FLORIDA SALES TAX ARREST: FT LAUDERDALE CAR DEALER, published June 9, 2025, by James Sutton, CPA, Esq.