Form Gt-800035 - Sales And Use Tax On Restaurants And Catering (Page 3 of 4) in pdf

purchases or rentals of property or services you intend to resell or re-rent as part of your business. If the

goods bought for resale are later used (not resold), you must report and pay use tax and surtax on those

items. Florida law provides for criminal and civil penalties for fraudulent use of a Florida Annual Resale

Certificate for Sales Tax.

When is Tax Due?

Returns and payments are due on 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:

•

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-1.040, F.A.C. – Containers and Other Packaging Materials; Gift Wrapping

•

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

Florida Department of Revenue, Sales and Use Tax on Restaurants and Catering, Page 3

Form Gt-800035 - Sales And Use Tax On Restaurants And Catering Page 3

Related Articles

Related forms

Related Categories