Florida DOR Sets 11% Interest Rate on Late Tax Payments for Early 2027

NEWS & INSIGHTS Florida DOR Sets 11% Interest Rate on Late Tax Payments for Early 2027 The Florida Department of Revenue has set the floating rate of interest at 11% for January 1, 2027, through June 30, 2027, with a daily interest rate factor of 0.000301370. The rate applies to underpayments, late payments, and overpayments […]

Florida DOR Updates Database for Pension Premium Tax Situs

NEWS & INSIGHTS Florida DOR Updates Database for Pension Premium Tax Situs The Florida Department of Revenue has updated the Address/Jurisdiction Database insurers use to assign premiums to local taxing jurisdictions for the Firefighters’ and Police Officers’ Pension Trust Funds. The update affects insurance companies that report on Form DR-908, which is due March 1, […]

Florida DOR Rulemaking and Proposal Update

NEWS & INSIGHTS Florida DOR Rulemaking and Proposal Update Florida DOR proposed refund interest rules effective January 1, 2027, and adopted or advanced amusement machine, form, and sales tax changes. The most consequential item in the Florida Department of Revenue’s 2026 rulemaking is still pending: proposed refund rules with a January 1, 2027, effective date […]

Florida Administrative Law Judge Invalidates DOR’s Amusement Machine Certification Requirement

NEWS & INSIGHTS Florida Administrative Law Judge Invalidates DOR’s Amusement Machine Certification Requirement On October 27, 2026, a Florida administrative law judge invalidated the Department of Revenue’s revision to Rule 12A-1.097, which had required applicants to certify under penalties of perjury that every registered coin-operated amusement machine is only a game of skill. The ruling […]

Florida DOR Exempts Parking Violation Fees From Sales Tax

NEWS & INSIGHTS Florida DOR Exempts Parking Violation Fees From Sales Tax In TAA 25A-009, issued October 27, 2025, the Florida Department of Revenue concluded that a separately stated parking violation fee is not subject to Florida sales and use tax. The advisement affects parking operators, local governments, and drivers who receive parking violation notices. […]

Highlands County Shifts Tourist Tax Collection from DOR

NEWS & INSIGHTS Highlands County Shifts Tourist Tax Collection from DOR The Florida Department of Revenue has announced that Highlands County will assume administration of its 5% tourist development tax beginning October 1, 2026. Businesses that collect tax on transient rentals should prepare for new reporting and remittance procedures with the Highlands County Tax Collector. […]