The Florida Department of Revenue Sept. 1 published the updated version of the business owner’s guide for sales and use tax, which also addresses certain corporate income and excise tax topics. The guide includes information on: 1) opening a business, which requires electronic business registration, filing, and tax payments; 2) state sales tax and discretionary sales surtax rates; 3) exclusions, exemptions, deductions, and credits from sales and use taxes; 4) tax return and payment due dates; and 5) recordkeeping and filing tips. [Fla. Dep’t of Revenue, Business Owner’s Guide for Sales and Use Tax, 09/01/20]
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