61-15.003. General Requirements

(1) All taxpayers who are required to remit taxes through EFT, shall participate for a minimum of 1 year. During this period, taxpayers shall not be added to the list of required participants. Taxpayers identified on the basis of prior year tax payments will be contacted by the department at their last address of record. Once selected for the EFT requirement, the taxpayer must electronically transmit all payments for that tax type as provided in this chapter. All taxpayers who paid $50,000 or more during the previous state fiscal year in any single tax type, as herein defined, must remit taxes through EFT. Other taxpayers may choose to voluntarily participate in the EFT program.

(2) Taxpayers who receive permits under Section 210.15, F.S., and who are authorized under Section 210.05, F.S., to affix stamps and remit cigarette excise taxes to the state using the cash payment system, may elect to continue using the cash system in lieu of implementing the electronic funds transfer method. Taxpayers on the cigarette cash system using the electronic funds transfer method must comply with the requirements of this rule chapter, and provide verification to the department that an electronic funds transfer has been made before receiving cigarette stamps from the department. Taxpayers who are authorized under Section 210.15, F.S., to affix stamps and remit cigarette excise taxes to the state using the deferred payment system under Section 210.05, F.S., must implement the electronic funds transfer method.

(3) Upon receipt of the Electronic Funds Transfer Authorization Form, the taxpayer must complete the form and return it to the department. Pertinent payor information provided with the form will be furnished to the State Treasurer’s bank and the data collection center.

(4) Upon receipt of payor information from the department, the data collection center shall assign a confidential payor identification number directly to the taxpayer to be used by the taxpayer when communicating payment information to the data collection center. This number shall be provided to the taxpayer prior to the date the first required payment is due under the EFT program.

(5) A taxpayer must provide at least 30 days written notice of any change of information required with the electronic funds transfer authorization form by submitting a revised form to the department.

(6) The department prescribes Form DR-600, Electronic Funds Transfer Authorization Form, by the Department of Revenue and incorporated in Rule 12-24.004, F.A.C., as the form to be used for the purposes of this chapter. Copies of this form may be obtained without cost by written request to the Department of Revenue, Division of Taxpayer Assistance, Bureau of Tax Information and Media Services, P.O. Box 7443, Tallahassee, Florida 32399-7443.

Rulemaking Authority 20.05, 210.10, 210.021(3), 210.75(2), 550.0251, 561.08, 561.11 FS. Law Implemented 210.021, 210.05, 210.15, 210.31, 550.0251(8), 550.0951, 561.111 FS. History–New 8-29-91, Formerly 7-8.003, Amended 5-14-97.