• registering businesses for the collection of taxes;
• distributing funds to state accounts and local governments;
• receiving and processing payments for other state agencies;
• assisting taxpayers with questions and problems;
• reviewing tax returns, notifying taxpayers of errors, and processing taxpayer refunds;
• auditing taxpayers to ensure compliance with the law;
• investigating tax fraud; and
• collecting overdue taxes.

In Fiscal Year 2021-22, the program processed 10,192,596 tax returns, in excess of the department's legislatively approved standard of 9,300,000.

The program administers the collection of 34 taxes and fees, including the sales and use tax, reemployment tax, communications services tax, corporate income tax,  documentary stamp tax, insurance premium tax and fuel tax.

The department reports that the program had net deposits of approximately $68.4 billion in taxes and fees in Fiscal Year 2021-22, of which $55.5 billion was from general revenue sources. These funds are used by the state for education, health care, transportation, prisons, environmental protection, and other state and local programs. Further, the program reported depositing $110.3 million into its audit clearing account. This is an increase from $75.8 million in Fiscal Year 2020-21.

Taxation. The 2023 Legislature enacted Ch. 2023-157, Laws of Florida, which provides for tax relief and changes to tax policy. Among other things, the bill declares permanently exempt from sales tax the sale of

• baby and toddler products, including diapers and wipes;
• oral hygiene products;
• adult incontinence products;
• private investigative services by certain small private investigative agencies;
• machinery and equipment used to produce, store, transport, compress, or blend renewable natural gas;
• firearm storage devices; and
• certain cattle fencing. 

Similar to previous years, the bill replicates or expands sales tax holidays, providing

• two 14-day back-to-school sales tax holiday;
• two 14-day disaster preparedness sales tax holiday;
• a three-month recreational sales tax holiday for water activities, children's toys and equipment, fishing, and general outdoor supplies;
• a 7-day sales tax holiday for tools and equipment needed in skilled trades; and
• a one-year sales tax exemption for certain ENERGY STAR certified appliances.

The bill also includes a one-year sales tax exemption for gas ranges and cooktops; and reduces the sales tax rate on commercial leases until the rate is permanently reduced to 2%.

Among other provisions, the bill

• increases the annual limit for contaminated site rehabilitation tax credits from $10 million to $35 million;
• freezes the local communications services tax rates until January 1, 2026;
• requires future levies of tourist development tax to be by referendum; and
• appropriates $35 million to reimburse local governments for the property tax refunds of rendered uninhabitable properties by Hurricane Ian or Hurricane Nicole during 2022. 

The bill also creates two temporary corporate income tax credit and other ad valorem tax provisions for first responders and veterans.

Other Reports
The Auditor General reports on program operations are available on its website

Websites of Interest
Tax Questions
Taxpayer Service Centers
Internal Revenue Service
Office of Economic and Demographic Research

Performance Information

Taxpayer Assistance, 850-488-6800
Refunds, access online or call 850-617-8585
Technical Assistance (except property taxes), 850-617-8346
Website