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Florida sales tax notices

Got a letter from the Florida Department of Revenue? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Florida Department of Revenue (opens in a new tab)

Disagree with a notice?

File a written informal protest with the Department's Informal Dispute Resolution office, or a formal protest by petitioning the Division of Administrative Hearings or filing in circuit court. An extension to file an informal protest must be requested within the same 60-day window. Pay any agreed portion to limit interest.

Deadline: 60 days from the date of the Notice of Proposed Assessment for an informal protest; 120 days for a formal protest.

Source: Florida Department of Revenue (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to file

Notice of Delinquency

A delinquency notice says a required return has not been filed.

Why you got it

  • A sales tax return was not filed for a period

What to do

  1. Check whether you already filed; if you think the notice is an error, contact the Department at 850-488-6800
  2. File the missing return(s) promptly, preferably online, and pay the tax and interest. Florida settles the penalty automatically if you had no other late filing or payment in the past 12 months; monthly filers with one such event can still qualify by filing and paying within 30 days of the notice
  3. If a penalty remains and you had reasonable cause, ask the Department in writing to compromise it
  4. If you cannot pay in full, ask a service center about a stipulated time payment agreement

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: Tax Collection Process (opens in a new tab)

Balance due

A bill for tax, penalty, or interest the authority says is unpaid.

Balance due

Notice of Amount Due

A bill issued when a return was filed late or additional money is due. It breaks down the amount owed.

Why you got it

  • A return was filed or paid late
  • An underpayment
  • Additional money found in an audit

What to do

  1. Check the bill against your returns and payments; if you already paid or disagree, contact the Department right away
  2. Pay the tax and interest promptly; a 10% collection fee applies if the debt stays unpaid for 90 days
  3. If the bill includes a late penalty and you had reasonable cause, request a penalty compromise in writing; interest is compromised only in limited cases, such as Department-caused delay

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: Tax Collection Process (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Notice of Proposed Assessment

Sent about 30 days after Form DR-1215. It states the amount due, requests payment, and explains how to protest.

Why you got it

  • An audit with unresolved or unpaid findings

What to do

  1. Decide whether you agree; if not, file an informal protest within 60 days or a formal protest within 120 days
  2. Request an extension within the 60 days if you need more time to prepare an informal protest
  3. If you agree, pay the tax and interest, which accrues daily, and ask the Department to compromise penalties if the noncompliance had reasonable cause

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 60 days from the notice date for an informal protest; 120 days for a formal protest.

Source: What to Expect from a Florida Sales and Use Tax or Communications Services Tax Audit (GT-800022) (opens in a new tab)

Audit

A request for records or notice that the authority is examining your returns.

AuditDR-840

Notice of Intent to Audit Books and Records

Starts the audit process and a 60-day notice period. It lists the taxes and time period to be audited.

Why you got it

  • Selection for a sales and use tax audit

What to do

  1. Contact the auditor listed with general questions
  2. Gather the records requested
  3. Sign and return the waiver on DR-840 only if you want the audit to start sooner

Response window: Begins a 60-day pre-audit notice period.

Source: What to Expect from a Florida Sales and Use Tax or Communications Services Tax Audit (GT-800022) (opens in a new tab)

AuditDR-1215

Notice of Intent to Make Audit Changes

Summarizes the audit findings before a formal assessment is issued.

Why you got it

  • The audit found changes to the tax you reported

What to do

  1. Review the findings and tell the auditor whether you agree or disagree within 30 days
  2. If you disagree, ask for an audit conference and bring records that support your position
  3. Pay agreed tax and interest to limit further interest, and ask for penalties to be compromised if the errors had reasonable cause

Response window: Notify the auditor of agreement or disagreement within 30 days of the date on the notice.

Source: What to Expect from a Florida Sales and Use Tax or Communications Services Tax Audit (GT-800022) (opens in a new tab)

Ask for penalty relief

Penalties on a Florida notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Penalty compromise (settlement or compromise under s. 213.21, F.S.)

  1. File the missing return(s) and pay the tax and interest. Florida settles the sales tax penalty automatically if you had no other late filing or payment in the past 12 months; monthly filers with one such event can still qualify by filing and paying within 30 days of the Department's notice
  2. If a penalty remains, ask the Department in writing to compromise it, giving the tax type, periods, amounts and the facts showing reasonable cause
  3. Include any written Department advice you relied on, which the law treats as reasonable cause

What qualifies: Reasonable cause and not willful negligence, willful neglect, or fraud; automatic compromise for sales tax filers with a limited recent history of noncompliant filings

Interest: Interest can be compromised on grounds of doubt as to liability or collectibility, and must be compromised to the extent a delay in determining the amount due was caused by the Department.

Source: Section 213.21, Florida Statutes (2026): Informal conferences; compromises (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Florida sales tax guide.

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