Florida Sales and Use Tax Surety Bond
Each sale, admission charge, storage, or rental that is is taxable requires the seller/retailer to add Sales Tax to the price of the taxable goods or services which is collected from the purchaser at the time of sale. The collected Sales Tax is required to be paid to the Florida Department of Revenue who can require a Sales and Use Tax Surety Bond to guarantee the seller/retailer will pay said amounts and comply with the requirements of Chapter 212 of the Florida Statutes. The amount of the Sales and Use Tax Surety Bond is based upon the gross revenue of the seller.
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