FL S2068

Restricts the 2.5 percent dealer collection allowance for sales and use tax to only those who file returns and pay taxes exclusively by electronic means, effective July 1, 2012.

Defines "electronic means" for tax purposes by reference to s. 213.755(2)(c) and caps the allowance at amounts not exceeding $1,200 per reporting period.

Adopts the 2012 version of the Internal Revenue Code for Florida corporate income tax purposes, effective retroactively to January 1, 2012.

Moves the estimated tax payment due date from June 30, 2013 to June 28, 2013 when it falls on a Sunday, with this provision expiring July 1, 2014.

Authorizes the Department of Revenue to adopt emergency rules to implement the estimated tax payment deadline change and requires adequate notice to affected taxpayers.