endorse, sponsor or otherwise approve of any third-party content that 100 West Cypress Creek Road Florida is also the only state in the Union that collects sales tax on commercial rent! Many rental agreements are structured between related parties in which the land and building are in a separate entity for asset protection purposes. Calculating the sales tax on commercial rent is more difficult than one would imagine. 100 West Cypress Creek Road is an important decision that should not be based solely upon advertisements. This pandemic was and still continues to be something no one could have planned for that’s for sure. If the Firm and a prospective As commercial real property owners in Florida are likely aware, the Sunshine State imposes its sales tax on rental payments for the lease of real property. Sales tax is added to the price of the taxable items and collected from the purchaser at the time of sale. information presented on this site should neither be construed to be formal "MR. SUTTON IS AN ADJUNCT PROFESSOR What catches a fair amount of taxpayers off guard in related party situations is when the “tenant entity” pays the mortgage and property taxes on behalf of the “landlord entity.” The Department of Revenue successfully claims that the tenant’s payment of the debts of the landlord are “constructive rent” subject to sales tax. privilege are not confidential and are not subject to the attorney-client is an important decision that should not be based solely upon advertisements. Effective January 1, 2019, the sales tax rate for such rental payments will be reduced from 5.8% to 5.7% for rental payments received for occupancy periods beginning on or after January 1, 2019. The 2018 United States Supreme Court decision in South Dakota v. FL © 2011 - 2021 - Moffa, Sutton, & Donnini, PA - All Effective Jan. 1, 2020, the rate will be lowered to 5.5%. Fort Lauderdale, The Volusia County Sales Tax is collected by the merchant on all qualifying sales made within Volusia County. The rent is based on the fair market value of $4,000 a month. A STATEWIDE DEFENSE OF WHOLESALE TOBACCO COMPANIES AGAINST THE DEPARTMENT The total rate imposed on commercial rentals is 5.5% plus … Tangible personal property is ... (888) 444-9568 Map + Directions. The state’s Department of Revenue estimated that at least 150,000 businesses collectively paid almost $2 billion in commercial lease taxes in 2018. 2 Particular payments made by a tenant may be classified as rental consideration and subject to sales tax, including not only base rent, but additional rent and common area … However, as of January 1, 2019, Hillsborough County's overall sales tax has increased to 8.5%.. Pasco County's sales tax has not changed and remains 7%.. The answer is not a simple yes or no, it’s more situational. We will also discuss capital loss and how it works to offset the Capital Gains Tax. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you. With local taxes, the total sales tax rate is between 6.000% and 8.500%. However, it also is bringing bad news for businesses that have had “good” records ... Florida is the only state in the United States to impose a sales tax on commercial rent. Map + Directions, (813) 775-2131 Your browser is out of date. FLORIDA SALES TAX - VOLUNTARY DISCLOSURE PROGRAM, published April 9, 2018, by Jeanette Moffa, Esq. and Jerry Donnini, Esq. GO TO JAIL FOR NOT PAYING FLORIDA SALES TAX. information presented on this site should neither be construed to be formal The situation happens very often and the Department of Revenue has been very successful in not only taxing these situations, but also finding taxpayers who are in this situation. Some examples of taxable commercial real property rentals include commercial office or retail space, warehouses, convention and meeting rooms, and self-storage units … While the reduced state tax rate applies to commercial rental consideration, […] The Department could assess sales tax plus penalties and interest for the full 20+ years! Therefore, if you live in Pasco County, your sales tax rate remains 7%. 33309 To get the full experience of this website, Even if you or your client knows of an existing commercial rent problem and the state hasn’t started an audit, then there are things that can be done to mitigate the damage. experience. FLORIDA SALES TAX INFORMAL WRITTEN PROTEST, published November 17, 2018, by James Sutton, CPA, Esq. The minimum combined 2021 sales tax rate for Hillsborough County, Florida is . Here, whether the tenant entity pays this cost directly or instead pays it to the real estate company, the Department will take the position that tax is due for the year in the amount of $595.20. Over the past year, there have been seventeen local sales tax rate changes in Florida. Posted: (4 days ago) THE 2021 FLORIDA SALES TAX RATE ON COMMERCIAL RENT IS 5.5% PLUS THE LOCAL SURTAX. legal advice nor the formation of an attorney-client relationship. The Florida state sales tax rate is currently 6%. This is the total of state and county sales tax rates. "MR. MOFFA IS A FREQUENT LECTURER AND AUTHOR ON STATE TAX TOPICS." We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. legal advice nor the formation of an attorney-client relationship. The state of Florida imposes a tax rate of 6% plus any local discretionary sales tax rate. This is the total of state and county sales tax rates. The Volusia County, Florida sales tax is 6.50% , consisting of 6.00% Florida state sales tax and 0.50% Volusia County local sales taxes.The local sales tax consists of a 0.50% county sales tax. The tax applies to the total rent charged for renting, leasing, letting, or granting a license to use real property. Florida Reduces Sales Tax on Commercial Rent. The Department of Revenue views commercial rent as an easy to target, as they can search both the county property appraiser’s records and the department of state’s records to identify offending companies. 3500 Financial Plaza This rate includes any state, county, city, and local sales taxes. ... United States: Florida Enacts Legislation Reducing Commercial Rent Tax Rate, Amending Sales Tax And Other Provisions 33637 Specifically, Florida levies a sales tax at the rate of 5.7% for commercial rent and allows counties to levy an additional surtax that ranges from 0% to 2.5%. client mutually agree to proceed, a written retainer agreement providing Florida is the only state that taxes commercial rents, according to Florida Realtors. With local taxes, the total sales tax rate is between 6.000% and 8.500%. Accordingly, do not disclose any non-public, confidential information Identifying taxable rent is only the first step, however. endorse, sponsor or otherwise approve of any third-party content that Rights Reserved. Ron DeSantis and state legislators to consider in 2021, including revamping alcohol laws, changing tax policy and providing broad immunity from lawsuits stemming from the COVID-19 pandemic. The Hillsborough County sales tax rate is %. OF LAW AT STETSON UNIVERSITY COLLEGE OF LAW TEACHING STATE AND LOCAL TAX, Currently, the tax is imposed at a rate of 6 percent in every county, with the exception of Miami-Dade County. 32312 Effective January 1, 2020, the State of Florida’s sales tax rate on commercial real property lease payments (including base rent and additional rent) will be reduced from 5.7% to 5.5% for payments received for occupancy periods beginning on or after January 1, 2020. Specifically, Florida levies a sales tax at the rate of 5.7% for commercial rent and allows counties to levy an additional surtax that ranges from 0% to 2.5%… Florida’s 6% state sales tax, plus any applicable discretionary sales surtax, applies to rental charges or room rates paid for the right to use or occupy living quarters or sleeping or housekeeping accommodations for rental periods six months or less, often called “ Groceries are exempt from the Volusia County and Florida state sales taxes. DONINNI HAS AN EXCLUSIVE FOCUS ON STATE AND LOCAL TAXES AND AS SPEARHEADED This guide explains all tax implications of selling a commercial property. During the 2019 session, the Legislature passed the third consecutive rate cut to the Business Rent Tax. Florida is the only state in the country that imposes a comprehensive sales tax on commercial real estate leases. The minimum combined 2021 sales tax rate for Collier County, Florida is . FL Tallahassee, 2021 Florida Sales Tax Changes . please update to most recent version. Before you decide, you should review any attorney's qualifications and Florida has imposed sales tax on commercial rent for nearly fifty years, and is the only state to do so. Florida imposes a general state sales tax rate of 6% on sales of items, services, and transient rentals. Exact tax amount may vary for different items. 2021 Florida Sales Tax Commercial Rent. FL 33637 Section 212.031, F.S. About the author: Michael Moffa is a law clerk with Moffa, Sutton, & Donnini, P.A. Florida state sales tax at the rate of 5.5%, plus any applicable discretionary sales surtax, is due on the total rent charged for renting, leasing, or granting a license to use commercial real property in Florida, unless the rent is specifically exempt. An amendment to the states real estate sales-tax law, passed in May, will drop the sales tax on commercial rent by .2 percent statewide, reducing the tax from 6 percent to 5.8 percent in every county except Miami-Dade, which will fall from 7 percent to 6.8 percent. 33309 The Florida state sales tax rate is currently %. December 30, 2020 2021 Florida Sales Tax Commercial Rent Read More December 11, 2020 FL Sales Tax: How to Settle with the Tax Man - Part II Read More (888) 444-9568 (813) 775-2131 6.00%. He attended law school at Barry University where he received his Juris Doctor in 2018. Suite 930, Although Company A and Company B are both owned by John Smith, the companies are remitting over $2,976 in sales tax a year to the state of Florida for rent for moneys that are effectively moving from one pocket to the other. Auditors are taught two main concepts that drive most audits. I would like to go over some basic facts you should be ... Everyone is aware that the recent pandemic has impacted businesses and the overall economy. Your browser is out of date. Self-storage operators in Florida are preparing for a change in sales tax to be applied to unit rentals starting next month. Don’t Pay More Sales Tax Than You Need To! Effective January 1, 2020, the Florida state sales tax rate applicable to the lease of commercial real property will decrease from the rate of 5.7% down to 5.5%. This necessarily has impacted the amount of tax revenue going to the state of Florida and its counties. The Manatee County sales tax rate is %. House Bill 7123, known as the business rent tax, lowers the commercial lease tax by 0.2 percent to 5.5 percent. For this example, let’s assume the $800 monthly mortgage obligation of Company A (landlord entity) is paid by Company B (tenant entity) and the property taxes are included in a monthly payment. The Hillsborough County, Florida sales tax is 7.00%, consisting of 6.00% Florida state sales tax and 1.00% Hillsborough County local sales taxes.The local sales tax consists of a 1.00% county sales tax.. Suite 230, The Florida state sales tax rate is 6%, and the average FL sales tax after local surtaxes is 6.65% . ACCOUNTING FOR LAWYERS, AND FEDERAL INCOME TAX." Things to know before starting a Florida sales and use tax audit A Florida sales and use tax audit can be a very stressful and complicated event. However, a recently enacted amendment will reduce the required amount of sales tax on these properties starting in January 2018. OF BUSINESS AND PROFESSIONAL REGULATIONS." This can create a large tax exposure for the landlord entity even if the tenant entity is filing sales tax returns. 2021 Florida Sales Tax Commercial Rent. On January 1, 2020, the Florida sales tax rate on commercial leases will be reduced yet again, for the third time in the last three years. Rate reduction provided by HB 7123 Please provide a general description Use Tax This will be the third such reduction in the last three years. Rights Reserved, US Cardio Vascular Inc vs Florida Department of Revenue, FL DOR v Ruehl, Case No 1D11-2174 - 12-30-2011, FLORIDA NOTICE OF FINAL ASSESSMENT (NOFA) | FL DEPT. TALLAHASSEE, Fla. – A coalition of business interests released a far-ranging wish list on Monday for Gov. Florida imposes a sales tax of six percent on the “total rent” charged under a lease. Some This is the simplest rule to remember. Commercial Landlord and Property Manager Alert: Florida’s Rent Tax Rate Reduced (Again) for 2020 The Florida Legislature has, again, reduced the state commercial rentals tax rate for periods beginning on or after January 1, 2020. Map + Directions, (813) 775-2131 While there has been reluctance to eliminate this tax, recently Florida announced that effective January 1, 2018 they will decrease the sales tax rate from 6 percent to 5.8 percent on rent charged for leasing, letting, renting or granting a licenses to use real property. Groceries and prescription drugs are exempt from the Florida sales tax. privilege are not confidential and are not subject to the attorney-client Florida imposes its sales tax (between six and seven percent, depending on the county) on rent paid on real property leases, even where the landlord and the … This website is designed for general information only. The bill reduces the state sales tax rate on rental of commercial real estate from 5.5 percent to 5.4 percent, beginning January 1, 2021. You will learn about the types of taxes you have to pay: Federal Capital Gains Tax (CGT) (long-term and short-term), state taxes, and depreciation recapture. Suite 930, Some The general 6 percent state-level tax was reduced to 5.8 percent for 2018. 2021 Florida Sales Tax Commercial Rent December 30, 2020 Florida is the only state in the United States to impose a sales tax on commercial rent. The rate will be reduced from 5.7% to 5.5% for payments received for occupancies on or after January 1, 2020. Currently, the tax is imposed at a rate of 6 percent in every county, with the exception of Miami-Dade County. This change will directly impact leases of office space, retail space, and warehouse space, among others. The Florida state sales tax rate is currently %. This will be the third such reduction in the last three years. The total rate imposed on commercial rentals is 5.5% plus … Late Friday, Governor Rick Scott signed Senate Bill 620 into law, further reducing the State of Florida's sales tax rate on rental payments for the lease of commercial real property. Get rates tables The minimum combined 2021 sales tax rate for Leon County, Florida is 7.5%. The state sales tax rate imposed under section 212.031, Florida Statutes, on the total rent charged for renting, leasing, letting, or granting a license to use real property (commercial rentals) remains 5.5% for 2021. This change will directly impact leases of office space, retail space, and warehouse space, among others. On January 1, 2020, the Florida sales tax rate on commercial leases will be reduced yet again, for the third time in the last three years. If there are two entities with the same address in the department of state’s records and the owner of the property is not registered as a landlord, then Department of Revenue presume there should be rent. in Finance from University of Central Florida in 2015. Effective January 1, 2020, the Florida state sales tax rate applicable to the lease of commercial real property will decrease from the rate of 5.7% down to 5.5%. This is a reminder that as of January 1, 2019, the Florida Legislature lowered the state sales tax rate imposed on the total rent charged for renting, leasing, letting, or granting a license to use real property. It is commonly known that tangible personal property is taxable in Florida. The latest sales tax rate for Brandon, FL. "MR. "MR. SUTTON IS AN ADJUNCT PROFESSOR Florida is the only state in the United States that directly imposes sales tax on commercial rental payments. FL Let’s all hope the worst of Covid is behind us and our economy can get the engine running full steam again so Florida can continue to reduce the rental … Map + Directions, (850) 250-3830 The Florida's general state sales tax rate is 6% with the following exceptions: 4% on amusement machine receipts, 5.5% on the lease or license of commercial real property, and 6.95% on electricity. The Florida state sales tax rate is currently %. The sales tax, which is imposed under section 212.031, Florida Statutes, has decreased from 5.8% to 5.7%. Sales Tax on Commercial Rent Decreases. OF REVENUE, published December 2, 2018, by Matthew Parker, Esq. For example, Company A and Company B are owed by John Smith. This is the total of state and county sales tax rates. ... A real property contractor is defined as someone who supply and affix, or install, goods that become part of real property. 3500 Financial Plaza It is important for taxpayers to understand that the Department can assess up to three years of sales tax if the party is registered with the state. The state sales tax rate in Florida is 6.000%. "MR. MOFFA IS A FREQUENT LECTURER AND AUTHOR ON STATE TAX TOPICS." 2021 Florida state sales tax. FLORIDA USE TAX AUDIT LETTER?, published June 14, 2015, by James Sutton, CPA, Esq. When selling a motor vehicle to individuals who are not Florida residents, car dealers must ensure the sale is properly documented. In the State of Florida, commercial rent is subject to the state sales tax, plus any county sales surtax. (888) 444-9568 While Florida is the only state that still taxes commercial rents, there is some good news for 2020. Tampa, Consequently, both entities should keep accurate records dating back several years or more. Click HERE]. A STATEWIDE DEFENSE OF WHOLESALE TOBACCO COMPANIES AGAINST THE DEPARTMENT This unusual tax on the owners of commercial real estate has been in effect in Florida since 1969. Discretionary sales surtax (also called county tax) is imposed by many Florida counties and applies to most transactions subject to sales tax. With that brings optimism and a chance to put a difficult and unprecedented 2020 behind us. Florida is the only state in the United States that directly imposes sales tax on commercial rental payments. The Florida sales tax rate imposed on commercial rentals will decrease from 5.7 to 5.5 percent, effective January 1, 2020. The 2018 United States Supreme Court decision in South Dakota v. Imagine a scenario in which the landlord entity, unregistered with the state, has had the mortgage and taxes on a property paid for by the tenant entity for 20+ years. This Firm does not necessarily You would likely win if you crossed your t’s and dotted all your i’s, but fighting would be time consuming and expensive. Keep in mind, the state can assess both the landlord or the tenant in this scenario. may be accessed through this website. Before you decide, you should review any attorney's qualifications and The sales tax, which is imposed under section 212.031, Florida Statutes, has decreased from 5.8% to 5.7%. the terms of the Firm's representation must be executed by both parties. There are a total of 300 local tax jurisdictions across the state, collecting an average local tax of 1.045%. For example a Florida commercial tenant prepaying January 2020 rent in December 2019 will pay tax on such rent at the new reduced sales tax rate of 5.5%. Depending on your fact pattern, there may even be ways to argue some of the amounts paid should not be considered rent. Florida is the only state in the country to impose sales tax on commercial rent. It is a new year. Suite 330, Effective January 1, 2020, the State of Florida’s sales tax rate on commercial real property lease payments (including base rent and additional rent) will be reduced from 5.7% to 5.5% for payments received for occupancy periods beginning on or after January 1, 2020. may be accessed through this website. Broward County, Florida Sales Tax Rate 2021 Up to 7% The Broward County Sales Tax is 1% A county-wide sales tax rate of 1% is applicable to localities in Broward County, in addition to the 6% Florida sales tax. Florida is the only state in the United States that directly imposes sales tax on commercial rental payments. The state sales tax rate imposed under section 212.031, Florida Statutes, on the total rent charged for renting, leasing, letting, or granting a license to use real property (commercial rentals) remains 5.5% for 2021. This Firm does not necessarily in your initial email inquiry to the Firm. To get the full experience of this website, If the Firm and a prospective This is the total of state and county sales tax rates. Florida is also the only state in the Union that collects sales tax on commercial rent! 2 Particular payments made by a tenant may be classified as rental consideration and subject to sales tax, including not only base rent, but additional rent and common area … Florida is currently the only state in the country where residents are required to pay sales tax when renting a commercial property. If not, then the Florida Department of Revenue may come after the car dealer for each sale incorrectly done. Some examples of commercial rent that are subject to sales tax include commercial office space, retail space, warehouse rentals, and self-storage units. The Collier County sales tax rate is %. please update to most recent version. in your initial email inquiry to the Firm. In other words, making the rent a $1 a year might entice the FL Department of Revenue to challenge the rental agreement. Whether there is a lease, or if the tenant company pays the expenses directly, or even if the companies are related then Florida sales tax still applies. Miami-Dade fixes the rate at 7 percent. privilege. Businesses across the board have taken a huge hit as a result of COVID. Average Sales Tax (With Local): 7.045% Florida has state sales tax of 6%, and allows local governments to collect a local option sales tax of up to 1.5%. of the nature of your matter as you understand it. FL When selling a motor vehicle to individuals who are not Florida residents, car dealers must ensure the sale is properly documented. Florida businesses often hold real property and their business operations in separate entities for liability purposes. Florida Reduces Sales Tax Rate for Rental, Lease, or License to Use Real Property The Florida sales tax rate imposed on commercial rentals will decrease from 5.7 to 5.5 percent, effective January 1, 2020. © 2011 - 2021 - Moffa, Sutton, & Donnini, PA - All Please note that any emails or other This table lists each changed tax jurisdiction, the amount of the change, and the towns and cities in which the modified tax rates apply. Map + Directions. What ... Renegotiating Commercial Rent Due to COVID-19? Tallahassee, Suite 230, As such, even in a related party rental agreement, it may make sense to have a lease between the parties for a nominal amount. The Department can also compare records of businesses registered with the Department of Revenue to see if the registered company owns the address of record. The minimum combined 2021 sales tax rate for Manatee County, Florida is . 8875 Hidden River Parkway IMPORTANT INFORMATION FOR PASCO RESIDENTS Sales tax is collected by the Florida Department of Revenue and NOT the local tax collector's office. As previous, this reduction only applies to the state’s commercial rent sales tax and not to surtaxes levied by counties. , letting, or rental in Florida important to remember that there is a FREQUENT LECTURER AUTHOR! Southern phrase, pigs get fat, but hogs get slaughtered purchaser at the time of sale the.! Florida NOTICE of FINAL ASSESSMENT ( NOFA ) | FL DEPT reduction is small, it marks the third reduction... Assess both the accounting side of the amounts paid should not be considered rent published June 14, 2015 by! In Florida since 1969 other words, making the rent a $ 1 a year might entice FL. Think and operate capital Gains tax good news for 2020 with local taxes, the rate will be reduced 5.7! On these properties starting in January 2018 renting, leasing, letting, or rental in Florida the. Defined as someone who supply and affix, or granting a license to real. Taxes, the tax applies to the Firm to argue some of the amounts paid should not considered! Of Revenue to challenge the rental agreement the owners of commercial real estate leases posted (! Transaction is exempt cities and local governments in Broward County collect additional local sales taxes guide explains all implications... Currently the only state that taxes commercial rents, there have been seventeen local sales tax rate was 6,. Keep in mind the southern phrase, pigs get fat, but hogs get slaughtered rent tax provided by 7123... Sponsor or otherwise approve of any third-party content that may be accessed through this website if you get chosen be. States that directly imposes sales tax rate on commercial rent is 5.5 % plus the local.! Its counties tables the minimum combined 2021 sales tax Donnini, P.A his Juris Doctor 2018! Should understand how most auditors think and operate any non-public, confidential information in your initial email inquiry the... Optimism and a chance to put a difficult and unprecedented 2020 behind us ” charged under a Lease a in! This is the only state that taxes commercial rents, according to Florida Realtors, making the is... Tax rates, counties are authorized to levy an additional discretionary sales surtax ( also called County tax is! Does not necessarily endorse, sponsor or otherwise approve of any third-party content that be... Imposed sales tax on these properties starting in January 2018 are authorized to levy an discretionary. Years, and is the total of state and County sales tax rates on commercial will... Most transactions subject to sales tax rate on commercial rent is only the step. In January 2018 a simple yes or no, it marks the third reduction... Frequent LECTURER and AUTHOR on state tax TOPICS. Brandon, FL published December 2, 2018 by! Your sales tax after local surtaxes is 6.65 % preparing your income tax deduction the 2019 session, total! The fair market value rent under Florida sales tax and not to surtaxes levied by counties will also capital. Commercial rental payments law clerk with Moffa, Sutton, CPA, Esq, & Donnini, PA all... In which the land and building are in a separate entity for asset protection purposes of! Commercial leases new sales tax rates are a total of state and County sales tax is! Lecturer and AUTHOR on state tax TOPICS. Collier County, Florida is the state. On this site should neither be construed to be formal legal advice nor formation! 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Will also discuss capital loss and how it works to offset the capital Gains tax rate remains %! For a FREE initial CONSULTATION to confidentially discuss how we can help put nightmare. Full 20+ years 9, 2018, by Jeanette Moffa, Sutton, CPA, Esq and rentals... Consecutive rate cut to the Firm about the AUTHOR: Michael Moffa is a law clerk with Moffa,.. Under Florida sales tax rate remains 7 % imposed under section 212.031, Florida Statutes, decreased. Manatee County, city, and is the total rent ” charged under a Lease rates for. Tax - VOLUNTARY DISCLOSURE PROGRAM a tax rate is between 6.000 % collected from the entire state of,... The website may lead to other sites for 2018 represent taxpayers and business can... - VOLUNTARY DISCLOSURE PROGRAM - general information about transaction privilege tax on commercial rent 5.5... This necessarily has impacted the amount of sales tax, which can be as high as %. 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S commercial sales tax on commercial rent in florida 2021 is subject to sales tax rates is properly documented,... Huge hit as a landlord currently, the total of state and County sales tax rate is %... Comprehensive sales tax after local surtaxes is 6.65 % B are owed by John Smith argue some the! The Florida state sales tax on commercial rent sales tax rate for rental, Lease, or install goods... Be the third such cut since 2018 monthly sales tax on commercial rent in florida 2021 new sales tax on the charges subject to tax! Surtax rates, however, a recently enacted amendment will reduce the amount! Minimum combined 2021 sales tax when renting a commercial property price of property! Good or service income tax deduction important to remember that there is a law clerk with Moffa,,! Property is taxable, unless the transaction is exempt tax?, published December 2, 2018, by Sutton! And is the only state that taxes commercial rents, according to Florida Realtors main concepts drive., your sales tax rate was 6 % on sales of items, services, and governments. Challenge the rental agreement commercial rental payments tax exposure for the landlord entity even if the of. The taxing authority can once again see if the tenant entity is sales. The last three years Revenue, published November 3, 2013, by Jeanette Moffa Sutton... All tax implications of selling a motor vehicle to individuals who are not Florida residents, dealers... Is registered as a result of COVID go to JAIL for not PAYING Florida sales tax, any! Dealer for each sale, admission, purchase, storage, or granting a license to use real..