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Who must file and pay tax electronically?
Sections 213.755 and 443.163, Florida Statutes, require certain persons to file and/or pay tax electronically to the Department. Listed below are the taxes that have electronic requirements. Click on the tax to see the specific requirements and filing and payment options available to taxpayers.
Go to the e-Services main page to learn more about Florida's Electronic Services for tax and other state remittances.
Taxes and Fees with Electronic Filing and Payment Requirements
Taxes and Fees with Electronic Payment Requirements Only
Sales and use tax
| Electronic Requirements |
- Any taxpayer who has paid the tax or fee in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must file returns and pay taxes and fees by electronic means
- Any taxpayer who files a consolidated return must file returns and pay taxes and fees by electronic means
- Any taxpayer who has two or more places of business for which the combined tax and/or fee payments equal or exceed $20,000 for the prior state fiscal year must file returns and pay taxes and fees by electronic means
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| Electronic Filing Options |
- Electronic filing (and payment) using the Department's Internet site
- Electronic filing using approved vendor software
- Electronic filing using taxpayer-created software
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| Electronic Payment Options |
- Electronic payment by ACH-Debit using a touchtone telephone
- Electronic payment by ACH-Debit using approved vendor software
- Electronic payment by ACH-Debit using taxpayer-created software
- Electronic payment by ACH-Credit
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Unemployment tax
| Electronic Requirements |
- Any employer who paid unemployment tax for ten or more employees during any calendar quarter of the prior state fiscal year (July 1 through June 30) must file reports and pay taxes by electronic means
- Any person who prepared and reported unemployment tax directly to the Department for 100 or more employers during the prior state fiscal year must file reports by electronic means
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| Electronic Filing Options |
- Electronic filing using the Department's Internet site
- Electronic filing using approved vendor software
- Electronic filing using taxpayer-created software
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| Electronic Payment Options |
- Electronic payment by ACH-Debit using the Department's Internet site
- Electronic payment by ACH-Debit using a touchtone telephone
- Electronic payment by ACH-Debit using approved vendor software
- Electronic payment by ACH-Debit using taxpayer-created software
- Electronic payment by ACH-Credit
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Communications services tax
| Electronic Requirement |
- Any taxpayer who paid the tax in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must file returns and pay taxes by electronic means
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| Electronic Filing Options |
- Electronic filing using the Department's Internet site
- Electronic filing using taxpayer-created software
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| Electronic Payment Options |
- Electronic payment by ACH-Debit using the Department's Internet site
- Electronic payment by ACH-Debit using a touchtone telephone
- Electronic payment by ACH-Credit
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Gross receipts tax
| Electronic Requirement |
- Any taxpayer who paid the tax in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must file returns and pay taxes by electronic means
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| Electronic Filing Options |
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Electronic filing (and payment) using the Department's Internet site
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| Electronic Payment Options |
- Electronic payment by ACH-Debit using the Department's Internet site
- Electronic payment by ACH-Debit using a touchtone telephone
- Electronic payment by ACH-Credit
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Motor fuel tax (wholesalers/importers, petroleum carriers, exporters, and blenders/retailers of alternative fuel)
| Electronic Requirement |
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All licensees required to report information for the purpose of tracking the movement of fuel are required to file returns or reports and pay taxes (if applicable) by electronic means
Effective with the January of 2009 applied period, due February 20th, the Department of Revenue will migrate from desk top software to a web application. Additional information and training opportunities will be made available in the fall of 2008. The web application will support licensed wholesalers/importers, petroleum carriers, exporters, and blenders/retailers of alternative fuel by providing a means to file and pay electronically.
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Electronic Filing and Payment Options
Available with the New Web Application |
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Electronic filing and payment (if applicable) using the Department’s web site
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Electronic payment by ACH-Debit using a touchtone telephone
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Electronic payment by ACH-Credit
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Motor fuel tax (mass transit system providers, local government users of diesel fuel)
| Electronic Requirement |
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Any licensee who paid the tax in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must pay taxes by electronic means
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| Electronic Filing and Payment Options |
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Electronic filing using the Department's web site
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Electronic payment by ACH-Debit using a touchtone telephone
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Electronic payment by ACH-Credit
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Motor fuel tax (terminal suppliers and terminal operators)
| Electronic Requirement |
- All licensees required to report information for the purpose of tracking the movement of fuel are required to file returns or reports and pay taxes (if applicable) by electronic means
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| Electronic Payment Options |
- Electronic payment by ACH-Debit using the EDI direct filing application or a touchtone telephone
- Electronic payment by ACH-Credit
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Corporate income/franchise and emergency excise tax; insurance premium taxes and assessments; pollutants tax; severance taxes and Miami-Dade County Lake Belt Mitigation Fee; and documentary stamp tax
| Electronic Requirement |
- Any taxpayer who paid the tax or fee in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must pay taxes and fees by electronic means
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| Electronic Payment Options |
- Electronic payment by ACH-Debit using a touchtone telephone
- Electronic payment by ACH-Credit
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Back to top of page.
Go to the e-Services main page to learn more about Florida's Electronic Services for tax and other state remittances.
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