What should taxpayers selling at retail do to comply?
All taxpayers selling at retail need to review their cash register tapes to ensure the Florida bracket rate has been programmed into the register correctly. If the register shows tax is being calculated at a flat rate or is rounding down, then new programming may be required. How does it work when tax is not calculated on an individual sale? When tax is not calculated on an individual sale, such as sales at a concession stand, at a bar, or through an amusement or vending machine, dealers are required to remit tax on sales at the tax rate specified by the tax laws and rules. Unfortunately, should additional tax be assessed because tax was not remitted as required for these types of sales, the relief available in Subsection 212.12(14), F.S., does not apply. For more specific information concerning how tax applies when tax is not calculated on an individual sale, see the following: • Amusement machines Paragraph 212.05(1)(h), F.S.; and Rule 12A-15.011, Florida Administrative Code (F.A.C.)
