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 Voters Approve Amendment 3, Expanding the Homestead Exemption
NEWS & INSIGHTS Florida Voters Approve Amendment 3, Expanding the Homestead Exemption Florida voters approved Amendment 3, which raises the homestead exemption on non-school property taxes and cuts the non-homestead assessment cap from 10% to 5% starting in 2027. Florida voters approved Amendment 3 in the 2026 General Election, increasing the homestead exemption on non-school […]
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 Refreshes Database Used to Assign Pension Premium Taxes
NEWS & INSIGHTS Florida DOR Refreshes Database Used to Assign Pension Premium Taxes The Florida Department of Revenue has issued TIP 26B8-01 announcing an updated Address/Jurisdiction Database used to assign insurance premiums to the proper local taxing jurisdictions under Chapters 175 and 185, Florida Statutes. Insurance companies reporting on Form DR-908 are affected, and the […]
Florida DOR Authorizes Dyed Diesel for Agricultural Use Under Emergency Waiver
NEWS & INSIGHTS Florida DOR Authorizes Dyed Diesel for Agricultural Use Under Emergency Waiver The Florida Department of Revenue has issued TIP 26B05-03 authorizing farmers, their employees, and those transporting agricultural commodities to purchase and use dyed diesel beginning October 6, 2026. Penalties are suspended for authorized uses during the period covered by Executive Order […]
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. […]
Florida Department of Revenue Warns Taxpayers of Text Message Refund Scams
NEWS & INSIGHTS Florida Department of Revenue Warns Taxpayers of Text Message Refund Scams The Florida Department of Revenue is warning taxpayers about a text message and email scam falsely claiming recipients are owed a tax refund. The fraudulent messages direct victims to click a link and provide banking information, which can lead to identity […]