Sales & Use Tax
Form/Return type needed for vending machine sales.
What is the DR-15?
A return error that carries no penalty.
A tie between the taxpayer and taxing jurisdiction.
What is Nexus?
Click this to view previous comments on an account.
What is Comment History?
Paper version of E-Services enrollment.
What is the DR-600?
DR-15 lines 8 and 9
What are estimated tax lines?
Penalty of $25 + $1/employee.
What is penalty for not filing the return electronically?
5.5%
Another name/term for RT number, when searching for a BP account.
What is Number in old system?
Head of the Department of Revenue, appointed by the Governor and Cabinet.
Who is Jim Zingale?
Lowest filing frequency allowed for a remittance of $400/year.
What is semi-annual?
Taxable Wage Base
What is $7000/employee/year?
6/30 year end due date
What is October 1st? (1st day of 4th month)
Account Red Flags (Warnings/Alerts) can be found here.
What are the Indicators on ZCIC?
Taxpayer Services procedures can be located here.
Florida Statutes chapter for SUT.
What is chapter 212?
Penalty for late payments
What is none? (Interest will apply, but no penalty)
Consolidated CIT accounts must submit what form to document the affiliated group.
What is the F851 (or 851)?
In a tax return, this field provides the method the taxpayer used to file the return.
What is the Order Reason?
A Service Center whose accounts we cannot work.
What is the Consolidated Sales Tax Service Center?
No longer taxable as of 10/1/2025.
What is commercial rental?
Responsible for handling unemployment benefit claims.
Who is the Department of Commerce?
Two methods of CIT Estimated Tax
Conditions Tab
Where is the line item breakdown for CIT returns?
A delinquency that is unresolved for too long becomes
What is a manual/estimated assessment?