Bill Text: FL S2514 | 2022 | Regular Session | Enrolled

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Bill Title: Electronic Filing of Taxes

Spectrum: Committee Bill

Status: (Passed) 2022-06-03 - Chapter No. 2022-151 [S2514 Detail]

Download: Florida-2022-S2514-Enrolled.html

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       ENROLLED
       2022 Legislature                          SB 2514, 1st Engrossed
       
       
       
       
       
       
                                                             20222514er
    1  
    2         An act relating to electronic filing of taxes;
    3         amending s. 202.30, F.S.; conforming a provision to
    4         changes made by the act; amending s. 213.755, F.S.;
    5         reducing the threshold at which the executive director
    6         of the Department of Revenue may require a taxpayer to
    7         electronically file returns and remit payments;
    8         providing an effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsection (1) of section 202.30, Florida
   13  Statutes, is amended to read:
   14         202.30 Payment of taxes by electronic funds transfer;
   15  filing of returns by electronic data interchange.—
   16         (1) A dealer of communications services is required to
   17  remit taxes by electronic funds transfer, in the manner
   18  prescribed by the department, when the amount of tax paid by the
   19  dealer under this chapter, chapter 203, or chapter 212 in the
   20  previous state fiscal year was greater than or equal to the
   21  amount provided in s. 213.755(1) $20,000 or more.
   22         Section 2. Subsection (1) of section 213.755, Florida
   23  Statutes, is amended to read:
   24         213.755 Filing of returns and payment of taxes by
   25  electronic means.—
   26         (1) The executive director of the Department of Revenue
   27  shall have authority to require a taxpayer to file returns and
   28  remit payments by electronic means where the taxpayer is subject
   29  to tax and has paid that tax in the prior state fiscal year in
   30  an amount greater than or equal to $5,000 of $20,000 or more.
   31  Any taxpayer who operates two or more places of business for
   32  which returns are required to be filed with the department shall
   33  combine the tax payments for all such locations in order to
   34  determine whether they are obligated under this section. This
   35  subsection does not override additional requirements in any
   36  provision of a revenue law which the department has the
   37  responsibility for regulating, controlling, and administering.
   38         Section 3. This act shall take effect January 1, 2023.