Example: dental hygienist
Sales and Use Tax Return R. 01/20 Rule 12A-1.097, F.A.C.
File and Pay Online to Receive a Collection Allowance. When you electronically file your tax return and pay timely, you are entitled to deduct a collection allowance of 2.5% (.025) of the first $1,200 of tax due, not to exceed $30.
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