Business Sales & Use Taxes Deadline January 19th, 2022 If you electronically file and/or pay sales tax with the Florida Department of Revenue, you must complete the initiation of your December, 2021 reporting period payment on or before 5:00PM, Eastern Time, on Wednesday, January 19th, 2022 , to ensure you pay on time. To learn more about Florida Sales & Use Taxes Read about: Do you have physical nexus in Florida? Tax or fee due dates that occur on a weekend or holiday are moved forward to the next business day. However, initiation dates for electronic payments are moved back to the previous business day to ensure the funds are received by the state on the tax due date. State recognized holidays are listed on the reverse side. Late returns and payments may be subject to a late penalty. The late penalty of 10 percent of the amount of tax owed, but not less than $50.00, maybe charge. The $50.00 minimum penalty applies to all returns filing late, even if no tax was due. In additi...