Florida Sales Tax Payment Plan & Resolution Checklist

respond, pay, or contest the assessment through formal or informal protest procedures. These notices serve as the official record of debt and trigger the collection timeline.

Consequences of Unpaid Sales Tax

Ignoring sales tax debt triggers enforcement actions that escalate in severity and cost. Penalties and interest continue to accumulate until the business pays the entire amount owed, and if the debt remains unpaid for 90 days, the Department charges a 10% administrative collection processing fee.

The Department may file tax liens against business or personal property, pursue wage garnishment or bank account levies, revoke the business’s certificate of registration under

Florida Statute 212.18, or refer the account to private collection agencies. Before initiating a levy, the Department must provide at least 30 days' advance notice by certified or registered mail under Florida Statute 213.67.

What Sales Tax Notices Do Not Mean

Receiving a sales tax notice does not indicate that criminal charges have been filed or that the state has already seized assets or frozen accounts. A notice functions as an administrative collection document rather than a criminal proceeding, and the Department does not automatically revoke business licenses or sales tax certificates upon issuance of a bill.

Initial Response Steps

You should take the following actions immediately upon receiving a notice

1. Locate the official notice from the Florida Department of Revenue and identify the case number, tax periods involved, stated amount owed, and any response deadlines.

2. Gather copies of filed sales tax returns for the relevant periods, along with bank statements, payment records, and accounting documents.

3. Compare the notice details against your business records to identify discrepancies, payments the state may not have credited, or errors in the Department’s calculations.

4. Calculate your total liability, including principal, penalties, and accrued interest, then assess whether you can pay the full amount immediately or need to request a payment plan.

Understanding Protest Rights and Deadlines

You have 60 days from the date the Department issues the Notice of Proposed Assessment to file an informal protest with the Department’s Informal Dispute Resolution office. If you need additional time, you must request an extension within that same 60-day window, as no extensions are available after the deadline passes.

For formal protests, you have 120 days from the NOPA date to file a petition with the Division of

Administrative Hearings or initiate an action in circuit court. If you file an informal protest first and receive a Notice of Decision, you then have 60 days from the Notice of Decision date to file a formal protest.

Missing these deadlines eliminates your right to challenge the assessment through administrative or judicial review. An informal protest must include your name, address, Federal

Employer Identification Number, the tax type and dollar amount contested, the period covered, disputed issues of material fact, supporting legal authority, and whether you request oral presentation.

Payment Plan Requirements and Process

Contact the Department of Revenue immediately if you cannot pay the full balance, as the

Department offers Florida sales tax payment plans for businesses that can demonstrate an inability to pay in full. Taxpayers typically must provide financial documents supporting their inability to pay, along with a minimum down payment of 25% of the total liability and full payment of the remaining balance within one year.

Some agreements follow a six-month interval structure, and terms may vary based on individual financial circumstances and Department discretion. During an installment agreement, interest continues to accrue on the unpaid balance until the taxpayer pays the entire amount owed.

Department staff monitor compliance with the agreement terms, and missing or late payments can trigger a notice of default and resumption of collection activities. Request written confirmation of any verbal agreements and obtain official documentation showing the monthly payment amount, due dates, and duration of the plan.

Payment Methods and Account Management

Pay your sales tax debt online through the Department’s website at floridarevenue.com/taxes/filepay under the “Pay a Bill or Make a Payment” section. You will need your certificate number, Business Partner number, or Federal Employer Identification

Number to complete the transaction.

If you mail a payment, make checks or money orders payable to the Florida Department of

Revenue, write the audit number and tax type on the payment instrument, and use the self-addressed envelope provided with your notice. Do not combine audit payments with other

Department of Revenue payments, as this can delay proper application of funds to your account.

Critical Mistakes to Avoid

Never ignore notices from the Florida Department of Revenue, as silence does not resolve debt and always results in escalated collection action. Missing the 60-day deadline to file an informal

protest or the 120-day deadline for formal protests eliminates your appeal rights once they pass, as these deadlines are absolute.

Avoid relying on verbal agreements without obtaining written confirmation from the Department.

Do not continue filing current returns without addressing prior period debt, and always keep detailed records of all communications, payments, and documents submitted to the Department.

Facing State Enforcement or Payroll Tax Issues?

If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.

We help with

• State enforcement actions and notices
• Payroll tax debt review and resolution
• Penalty and interest reduction options
• Payment plans and compliance solutions
• Representation before state tax agencies

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