Florida DOR Issues Technical Assistance Advisement on Application of Discretionary Sales Surtax Cap

The Florida Department of Revenue (DOR) Nov. 26 issued a Technical Assistance Advisement (TAA) regarding the application of the $5,000 discretionary sales surtax cap under Rule 12A-15.004 of the Florida Administrative Code. The DOR held that a taxpayer’s use of estimated delivery timelines on purchase orders would satisfy the single sale requirements for the surtax cap, and that there is no specific time limitation for product delivery under the same rule. [Fla. Dep’t of Revenue, TAA No. 24A-016, 11/26/24]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.