FL S1030

Counties and school boards imposing discretionary sales surtaxes may exclude rent or license fees for the use of real property from those surtaxes, requiring only a majority vote of the board of county commissioners or school board without a referendum, effective January 1 following approval with notice to the Department of Revenue by September 1

The $30 registration fee for producers or importers of taxable pollutants is eliminated, while the registration requirement and penalties for failure to register remain in effect

A boat and its corresponding trailer sold to the same purchaser at the same time on a single invoice must be treated as a single item for purposes of the $5,000 discretionary sales surtax cap, and the sale is deemed to occur in the county where the purchaser resides

The Department of Revenue may consider requests to settle or compromise tax liabilities after the deadline to challenge an assessment has expired if the failure was due to death, life-threatening illness, acts of war or terrorism, or natural disasters, with requests limited to 180 days after the contest period expires

The corporate income tax underpayment threshold for determining compliance is increased from $2,000 to $6,000, applicable to taxable years ending on or after December 31, 2024