I previously provided an updated on Florida Department of Revenue (FDOR) relief after Hurricane Helene. In that update, I noted that the Department likely would issue relief after Hurricane Milton which shortly followed Helene. That happened and I am providing that update. Ironically, at the moment of this writing, Hurricane Sara is creating questions about it impacting Florida from yet another hurricane this 2024 tropical season. However, that is just another reminder of how Florida weather can impact State activity and how tax professionals and businesses need to stay atop of updates from the FDOR to stay in compliance and take advantage of concessions as offered.
In response to Hurricane Milton, the FDOR issued Order #24-003 which is an Order of Emergency Waiver/Deviation that applies to sales and use tax and related taxes. The Order was issued on October 17, 2024 following executive orders issued by Governor DeSantis ahead of landfall by Hurricane Milton in central Florida. Like the prior Order that impacted only certain Florida counties, the most current Order does provide relief for taxpayers in a number of counties along the coast that experienced impacts from Milton who made landfall on October 9th. As with the prior order, the current order needs to be carefully reviewed so that only applicable taxpayers take advantage of the available relief. The relief is very similar to the prior order. However, it applies to more counties and grants some additional benefit to the impacted taxpayers.
As with the prior order, the current Order delayed filing/payment deadline for taxpayers for a limited time period in only specific counties. The current order applied to the same counties as the order related to Helene but added the following additional counties as receiving relief: Collier, Glades, Highlands, Indian River, Orange, Polk, and St. Lucie Counties. As with the prior order, the current relief for Hurricane Milton grants relief for returns, reports, and payments due for the September 2024 and October 2024 reporting periods or due between September 23, 2024 and November 22, 2024. However, the current Order also “waives interest that accrues during the state of emergency on taxes due before and during the emergency period.”
The Order subsequently identifies the taxes and fees affected which specifically listed: sales and use tax (including discretionary sales surtax), reemployment tax, Communications Services Tax, documentary stamp tax (unrecorded documents), government leasehold intangible personal property tax (GLIPPT), gross receipts tax on utility services, lead-acid battery fees (solid waste and surtax), insurance premium tax, motor fuels taxes, motor vehicle warranty fee, new tire fees (solid waste and surcharge), prepaid wireless fee, rental car surcharge (sold waste and surcharge), severance tax, and tourist development tax.
As with the prior order, it is important to first confirm that you are in one of the specifically included counties the Order applies to. The current order provides relief to counties through central Florida from the west coast to the east coast – but not in totality. With the later issuance, it is also important to note, for those included counties and taxpayers, the October filing deadline is modified only slightly and allows for “joint” filing of both the September and October returns by the deadline. The Order specifically mentions that e-filers need to make sure the returns are “initiated” no later than 5 p.m. on November 21st. Complying with this deadline will not only help avoid penalty and interest (assuming the payment goes through as scheduled for November 22nd) but it will still entitle the taxpayer to receive the collection allowance that would be available for these timely filed and fully paid returns. As with the prior order, this order extended the due date for filing a refund for motor fuel tax. This likely will not impact refunds for the significant recent activity for fuel purchases that occurred in central Florida with all the evacuations and associated fuel outages that resulted in many police escorts to deliver fuel back to impacted areas so that returning residents could replenish fuel tanks when back at home to recover from Milton’s devastation and impact. The refund period goes back so delays would affect the starting date of the claimed refund period and still include the later periods with the increased activity.
The provided benefits expand the coverage to additional counties and now expressly include the interest waiver. It should be noted that penalty is not addressed. Late filed returns after the extended deadline could be addressed with the Department on a case by case basis. However, there is no prescribed benefit for penalty for any of the listed impacted counties.
What also is not addressed is whether there is any “retroactive” application to the newly listed counties. The Order was issued just before the September late filing deadline was coming due. The posting on the Department’s website could have occurred after October 17th. It appears that any filers who either did not file or filed but couldn’t pay should be able to rely on the Order to escape additional amounts due for noncompliance. It is important for you and your clients to check any bills or notices received from the Department going forward for the next few weeks into next year. Hopefully, the Department’s system will be updated to incorporate the Order(s) and changed application.
Should businesses still encounter filing and payment problems ahead of or after the extended November 22, 2024 deadline, the Department can be contacted regarding those issues. The Department has appeared to be accommodating based on individual specific taxpayer impacts and situations. There are bases for seeking relief of penalty and interest that can be claimed to try and avoid additional amounts due during this historically difficult tropical season. Hopefully, current Hurricane Raphael will diminish to have limited impact on wherever it might ultimately make landfall – God willing it might simply dissipate before reaching any coastline. Regardless, it is important to check the FDOR’s website for updates on its “Emergency and Disaster Information” page to get the latest updates for information and available relief. The FDOR and State are working to help businesses get through the tough tropical season to help stay compliant and get to the holiday season that is so vital for many Florida industries and businesses. Hopefully out of state visitors will also see this and help Florida emerge economically into a better end of the year and 2025.
About the author: Mr. Parker is a partner in the Law Offices of Moffa, Sutton, & Donnini, P.A., based in the firm's Tampa office. Mr. Parker's practice concentrates on sales and use tax and includes criminal defense of sales tax cases and state tax audits/controversies proceeding from audit through administrative litigation involving sales and use tax and all other state taxes including reemployment tax, communication service tax, and cigarette & tobacco tax. Mr. Parker also handles matters involving the Department of Business and Personal Regulation and Office of Financial Regulation and the industries they oversee. Mr. Parker received his accounting degree, law degree, and L.L.M. in Taxation from the University of Florida. You can learn more about Matthew on his firm bio.
About the law firm: At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire state of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
ADDITIONAL RESOURCES
FL. Dept. of Revenue Tax Return Relief - Post Hurricane Helene, published October 20, 20224, by Matthew R. Parker, Esq.
Filing Florida Sales Tax Returns Late, published August 26, 2024, by Jackie Mustian, Esq.