12B-12.006. Returns and Filing Requirements

(1)(a) When perc is sold in Florida, the tax is due to the Department on the first day of the month following the month of sale.

(b) When a person who has purchased perc for use in a dry-cleaning facility in Florida cannot document that the tax has been paid, the tax is due to the Department on the first day of the month following the month of purchase or importation.

(c) The tax is required to be reported on the Pollutant Tax Return (form DR-904, incorporated by reference in Rule 12B-5.150, F.A.C.).

(2)(a) Except as provided in Rule Chapter 12-24, F.A.C., the payment and the Pollutant Tax Return (form DR-904, incorporated by reference in Rule 12B-5.150, F.A.C.) must be delivered to the Department or be postmarked on or before the 20th day of the month following the month of the taxable transaction to avoid penalty and interest for late filing. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For this purpose, a legal holiday means a holiday that is observed by federal or state agencies as a legal holiday, as this term is defined in Chapter 683, F.S., and s. 7503 Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b) Electronic filing of payments and returns must be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C., when:

1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting tax is required to be submitted by electronic means; or

3. No tax is due with a return for reporting tax.

(3) Persons who are required to make a return or to pay tax on perc imposed under Section 376.75, F.S., and administered under the provisions of Chapter 212, F.S., and fail to do so will be subject to penalties, as provided in Section 212.12(2), F.S., and to the interest imposed on deficiencies established under Section 213.235, F.S. and Rule 12-3.0015, F.A.C. Guidelines are provided in subsection (4) of Rule 12A-1.056, F.A.C.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1), 376.75(9)(b) FS. Law Implemented 212.11(1)(b), (d), 212.12(2)(a), (3), (4), 213.235, 213.755, 376.75 FS. History–New 2-19-95, Amended 3-18-96, 4-2-00, 4-17-03, 9-28-04.