Form DR-309632 - Florida Department of Revenue 2025

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A delinquency notice (Notice of Delinquency) is issued when a return is not filed and a bill (Notice of Amount Due) is issued when a return is filed late or additional money is due. The delinquency notice indicates a return has not been filed, while the initial bill contains a breakdown of the additional amount due.
Quick Answer: You need to get a sales tax permit in Florida if you have physical presence or meet economic nexus requirements. Florida also maintains a list of additional activities that can trigger nexus.
The Florida Department of Revenue: Administers three main programs: Child Support Program; General Tax Administration; and Property Tax Oversight. Works on behalf of more than 1.2 million children to establish and collect child support. Distributes more than $1.6 billion a year in child support payments to families.
Renewing Your Certificate: Your Consumers Certificate of Exemption will be valid for a period of five (5) years. If you wish to renew your exemption, you must submit another Application for Consumers Certificate of Exemption (Form DR-5) and copies of the required documentation.
The Florida Department of Revenue administers over 30 taxes and fees. In most cases, you must register with the Department as a dealer before you begin conducting business activities subject to Floridas taxes and fees.

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If you received a Final Assessment, you either: filed tax returns without the payment of the tax liability. and/or you previously received a Notice of Preliminary Assessment and did not respond or timely respond.

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