Florida’s Voluntary Disclosure Program lets a business report and pay previously unpaid or underpaid taxes administered by the Florida Department of Revenue. For eligible disclosures, the Department generally waives penalties after the tax and interest are paid. The program is not automatic: eligibility, the periods covered, and the treatment of any tax collected but not remitted depend on the facts and the Department’s review.
For ecommerce and cross-border sellers, the disclosure may involve Florida sales and use tax, including county discretionary sales surtax. Florida’s surtax rules are distinctive: counties may impose a discretionary surtax, and for many sales of tangible personal property the surtax applies only to the first $5,000 of an item’s sales amount. The Department administers the state tax program; Florida is not a home-rule state where local jurisdictions administer their own sales tax systems.
What is Florida’s Voluntary Disclosure Program?
Florida’s Voluntary Disclosure Program is a way to come forward about previously unpaid or underpaid tax liabilities administered by the Florida Department of Revenue. A business makes a written request identifying the tax and periods involved, then works with the Department to report the liability and pay the tax and interest due. The program is authorized by Florida law and Department rules.
It can be relevant when a seller discovers that its Florida sales tax registration, collection, or filing obligations were not handled correctly. It is not a general amnesty or a promise that every liability will qualify. The Department reviews the request, and the result depends on eligibility and the circumstances of the disclosure.
Who qualifies—and what if Florida has already contacted you?
The Department says a taxpayer may qualify if it has a liability for a tax administered by the Department and has not previously been contacted by the Department concerning that liability. Disclosures involving delinquencies or deficiencies that are obvious and would routinely generate a bill if not self-disclosed are not eligible. Eligibility is therefore more than simply having an unpaid balance; the nature of the liability and any prior Department contact matter.
If Florida has already contacted your business about the liability you want to disclose, do not assume the voluntary disclosure route remains available. Contact the Department or get professional advice promptly to understand the notice, response requirements, and other options. A contact about a different issue may not answer whether this particular liability qualifies, so explain the facts and confirm the Department’s position before relying on the program.
Which Florida taxes can you disclose?
The program covers taxes administered by the Florida Department of Revenue. The Department specifically includes sales and use tax, including discretionary sales surtax, among the eligible tax types. Other Department-administered taxes may also be included; confirm the relevant tax type with the Department before preparing a request.
For sellers, the sales tax review should consider the transactions and locations involved, whether sales were taxable, whether tax was collected, and whether county surtax was due. Florida’s county surtaxes are administered within the state system, rather than through separate local sales tax administrations. The surtax generally applies to the first $5,000 of the sales amount on an item of tangible personal property; exceptions and special transaction rules mean the item and transaction details should be checked.
How far back does Florida’s program look?
The Florida Department of Revenue says it looks at the three years immediately preceding the postmark date of the voluntary disclosure request. The request’s postmark date therefore matters when identifying the periods to review and disclose.
That three-year program lookback should not be treated as a universal limit on the Department’s ability to assess tax outside the program. The Department warns that a taxpayer who does not use voluntary disclosure may be liable for the longer limitation periods applicable to the relevant taxes. Confirm the periods for your specific tax and circumstances with the Department before deciding what to include.
What penalties and interest can Florida waive?
In most cases, penalties are waived when the tax and interest liabilities have been paid. The exact position here depends on your own facts, so it is worth confirming with the state directly or talking to us about your situation. Whether that exception applies, and whether reasonable cause is established, depends on the facts.
Do not assume that interest is waived. The program requires payment of tax and interest liabilities, and the Department’s stated penalty waiver is conditional on those amounts being paid. Ask the Department to confirm the calculation and treatment of your particular liability; no disclosure can guarantee a specific outcome before review.
How to apply for Florida voluntary disclosure
Apply by written request to the Florida Department of Revenue. The request should state that the business has not previously been contacted by the Department about the disclosed liability, identify the tax type and periods, and provide contact information for the taxpayer or representative. For sales and use tax, the Department also asks for the taxpayer’s city, county, and state; a description of taxable activities or transactions; and any applicable sales and use tax certificate number and Business Partner number.
State whether any tax was collected and not remitted, and include other facts relevant to the disclosure. If sales and use tax registration is needed, include a completed Florida Business Tax Application (Form DR-1). The Department specifically instructs applicants not to register for sales and use tax online when applying for voluntary disclosure. Check the Department’s current voluntary disclosure instructions for the submission address and any current requirements before sending the request.
Prepare past returns and calculate what you owe
Before submitting figures, assemble transaction records for the periods under review: sales by date and destination, invoices, refunds, shipping details, marketplace records, tax collected, and prior returns or payments. Separate transactions by tax treatment and destination so that taxable sales, exempt sales, and any tax already collected can be evaluated rather than estimated from total revenue alone.
For Florida sales, review the state sales tax and the applicable county discretionary sales surtax. The surtax’s $5,000 cap generally excludes the sales amount above that threshold for an item of tangible personal property, subject to rules for qualifying grouped items and transactions where the cap does not apply. Prepare a period-by-period calculation and retain the records supporting it. If the correct tax treatment or amount is uncertain, have the Department or a qualified adviser review it rather than guessing.
Register and stay compliant after disclosure
If you need to register for Florida sales and use tax as part of the disclosure, use the Florida Business Tax Application and follow the Department’s voluntary disclosure instructions; do not complete online sales tax registration while applying through the program. The Department may request a spreadsheet showing tax due by reporting period after accepting the request. Follow its instructions for returns, payment, and account setup.
After the disclosed liability is resolved, keep the account current by tracking Florida-destined sales, applying the correct tax treatment and county surtax, filing required returns, and paying amounts due. Filing frequency and other account-specific requirements should be confirmed from the Department’s current notices and guidance. Sales Tax Compliance USA is a people-led, done-for-you service that can help sellers review records, prepare disclosure materials, and manage ongoing sales tax compliance; the Department determines program eligibility and treatment.
Does Florida’s tax program cover unclaimed property?
No. Florida’s Voluntary Disclosure Program described here covers taxes administered by the Florida Department of Revenue; it is not a program for unclaimed property. Unclaimed property is a separate compliance matter, so a sales tax disclosure does not resolve unclaimed-property reporting or remittance obligations.
If your business may have unclaimed property, check the applicable Florida state process separately and confirm which agency and requirements apply. Do not include unclaimed property in a Florida sales tax disclosure request as though it were a Department of Revenue tax liability.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
Florida sales tax and discretionary surtax considerations for sellers reviewing transactions for a voluntary disclosure
| Transaction or issue | Florida treatment to review |
|---|---|
| Taxable sale of tangible personal property | Review Florida sales and use tax and the destination county’s discretionary sales surtax, if applicable. |
| Single item of tangible personal property above $5,000 | The discretionary surtax generally applies to the first $5,000 of the item’s sales amount; the amount above $5,000 is not subject to the surtax. |
| Multiple items sold together | Do not automatically treat the items as one item for the surtax cap. Florida rules allow qualifying treatment in specified circumstances, including certain bulk sales or items forming a working unit, supported by evidence of a single sale. |
| Services, admissions, transient rentals, or other specially treated transactions | The $5,000 surtax cap does not apply to certain transaction categories, including services, admissions, and transient rentals. Check the specific transaction’s tax treatment. |
| Unclaimed property | Not covered by the Department of Revenue’s tax voluntary disclosure program; review the separate unclaimed-property process. |
Frequently asked questions
What is Florida’s Voluntary Disclosure Program?
It is a Florida Department of Revenue program for taxpayers to report and pay previously unpaid or underpaid liabilities for taxes the Department administers. For eligible disclosures, penalties are generally waived after tax and interest are paid, subject to the Department’s rules and review.
Who is eligible for a Florida voluntary disclosure?
A taxpayer with a liability for a Department-administered tax may qualify if the Department has not previously contacted the taxpayer about that liability. Obvious delinquencies or deficiencies that would routinely generate a bill are not eligible. The Department must assess the facts.
What taxes can be included in a Florida voluntary disclosure?
The program covers taxes administered by the Florida Department of Revenue, including sales and use tax and discretionary sales surtax. Confirm with the Department whether any other tax or fee relevant to your business is included.
How far back does Florida’s voluntary disclosure program look?
The Department says it looks at the three years immediately preceding the postmark date of the request. This program lookback is not necessarily the limit on liability outside the program; applicable limitation periods can be longer.
Does Florida waive penalties under voluntary disclosure?
In most cases, penalties are waived after the tax and interest liabilities are paid. If tax was collected and not remitted, the Department states that a 5% penalty applies unless reasonable cause is provided. Interest is not described as waived.
Can I apply if Florida has already contacted me?
The Department’s eligibility rule requires that it has not previously contacted you concerning the liability being disclosed. If you have received a notice about that liability, contact the Department promptly to confirm your options and any response requirements.
How do I apply for a Florida voluntary disclosure?
Submit a written request with the tax type and periods, contact details, and a statement that the Department has not previously contacted you about the liability. For sales and use tax, include the requested business location and activity details, disclose whether tax was collected but not remitted, and include Form DR-1 if registration is needed; do not register online while applying.
Does Florida’s voluntary disclosure program cover unclaimed property?
No. The program covers taxes administered by the Florida Department of Revenue, not unclaimed property. Unclaimed property must be reviewed through its separate state process.
How we handle this for you
The mechanics in Florida are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Florida Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Florida.
Official sources
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.