Closing a Florida sales tax account the right way for Fort Myers businesses, final return steps, due dates, and common penalties
Closing your doors is one thing. Closing your Florida sales tax account is another. If you stop selling and don’t wrap up the paperwork the right way, the Florida Department of Revenue (DOR) can keep expecting returns, and that can snowball into notices, estimated bills, and penalties.
For Fort Myers business owners and office managers, the goal is simple: file the right final return, pay what’s due, then update your account status in DOR e-Services so the state’s system stops looking for you.
This guide walks through the practical steps, the timing rules that trip people up, and the penalties that can hit when a final return gets missed.
When it’s time to close your Florida sales tax account (and what “final return” really means)
You typically need to close a sales and use tax account when you stop making taxable sales in Florida, sell the business, shut down a location, or change the business structure and won’t use the same tax account anymore. Think of it like canceling a utility. Stopping the activity doesn’t stop the bill if the account stays open.
In Florida, your sales tax return is usually Form DR-15 . The “final” part matters because it tells DOR two things:
- This is the last reporting period you’re responsible for.
- DOR should stop generating future returns for that certificate number once the account is closed or inactivated.
Even if your last month had zero sales, DOR often still expects a return until your account status is updated. Filing a final DR-15 (or a zero return when appropriate) is what closes the loop.
If you’re unsure which filings you’ve made, start by reviewing DOR’s sales tax program page and account options, then confirm what’s open under your login. The DOR’s main sales tax guidance lives at Florida Sales and Use Tax. For many businesses, it also helps to have a pro sanity-check your last period, especially if you had multiple revenue streams or use tax. (If you need support beyond the state portal, see Fort Myers business tax return preparation.)
Final DR-15 return steps in DOR e-Services (what to do, in what order)
Florida wants three things tied together: file the last return, pay in full, then change the account status. In February 2026, most businesses do this through DOR’s online portal. If you need to set up or manage access, start at DOR account management and registration.
Here’s a clean, office-friendly sequence that prevents most “we thought it was closed” problems:
- Pick your true end date. Use the last date you made taxable sales or collected tax, not the date you finally closed the bank account.
- Pull your final numbers. Total gross sales, exempt sales, taxable sales, and any use tax due on untaxed purchases.
- Log in and file DR-15 for that period. If you’re unsure what line goes where, keep the official return and instructions handy. Use DR-15 Sales and Use Tax Return and, for details, DR-15 instructions (DR-15N).
- Designate the return as “final.” In the online filing flow, you’ll be prompted to indicate it’s a final return. Make that selection, and use the end date you identified.
- Pay what you owe at filing. Don’t wait for a notice. If cash is tight, contact DOR right away for account-specific options.
- Close or inactivate the account in e-Services. After filing, go to the area used to update account status (often labeled like “Change Business Address and/or Account Status”) and select the option to close or inactivate.
- Save proof. Download the confirmation page, payment confirmation, and a copy of the filed return for your records.
Due dates to know (plus the weekend and holiday rule)
Most Florida sales tax filers see this pattern: the return is due on the 1st and considered late after the 20th of the month following the reporting period (the same timing concept applies for quarterly and other filing frequencies, based on your assigned schedule).
Also, Florida generally treats a due date that lands on a weekend or holiday as moving to the next business day . If you’re cutting it close, confirm the exact deadline inside your DOR account or by contacting DOR.
Do:
File the final DR-15 and update account status right away after your last sale.
Don’t:
Assume a phone call or stopping sales “auto-closes” anything in the DOR system.
For payment and portal updates, DOR’s current hub is the eFile and Pay Information Center.
Lee County discretionary sales surtax considerations for the final return
Fort Myers businesses also deal with discretionary sales surtax , which is a county-level add-on collected along with the 6 percent state sales tax on many taxable transactions.
Two details cause real-world errors on final returns:
- Surtax is based on where items are delivered or first used, not just where your business is located. If you deliver into different Florida counties, surtax can change by destination.
- Some transactions have special limits. For certain sales of tangible personal property, Florida applies a limitation on the amount subject to surtax per item, while other transaction types can follow different rules.
Because surtax rates can change, and because delivery rules matter, use DOR’s official guidance instead of guessing. A strong starting point is the DOR brochure, Discretionary Sales Surtax (GT-800019) , plus the DOR overview page, Discretionary Sales Surtax.
Practical tip: your DR-15 often shows a surtax rate field for your account, but that does not override destination-based rules for delivered goods. If your last reporting period includes deliveries, double-check your invoices before you hit submit.
Common penalties when closing, and how Fort Myers businesses avoid them
When you close, penalties usually come from timing and follow-through, not from the act of closing itself.
Here are the issues that show up most often:
- Late filing: If the return is filed after the deadline, DOR can assess penalties and interest, even if you paid most of the tax.
- Late payment: Paying after the due date can trigger interest and payment penalties, even if the return was filed on time.
- Underpayment: Math errors, missed taxable items, or missing use tax can create an underpayment that grows with interest.
- Failure to file a final return: If you stop filing but never mark a final return and close the account, DOR may treat you as a non-filer. That can lead to notices and estimated assessments for periods when you had no sales.
- Collecting tax and not remitting it: If you charged customers tax but didn’t send it to the state, DOR can pursue collection aggressively. That’s not a “catch up later” situation.
If DOR starts collection activity, it helps to understand the process and respond quickly. DOR outlines its approach here: Florida DOR tax collection process.
If you’re winding down payroll at the same time, align your final sales tax work with other final filings so nothing gets missed. (Related support is available through Fort Myers payroll and sales tax services.)
Conclusion: close it clean, then keep the proof
To close Florida sales tax account obligations the right way, treat the last return like a checkout line: totals first, payment next, receipt saved, then the account gets shut off. File the final DR-15, pay what’s due, and update your account status in DOR e-Services so you don’t get chased for returns after you’ve stopped selling.
For anything that’s unclear, contact Florida DOR for guidance tied to your certificate number and filing frequency.
Final-compliance checklist (print this for your office)
- File the final DR-15 for the last period with sales (or required zero activity).
- Mark the return as final in the online filing process.
- Pay the full amount due (tax, plus any assessed charges if applicable).
- Confirm Lee County surtax handling for your last invoices and deliveries.
- Update DOR e-Services to close or inactivate the account status.
- Save confirmations (filed return, payment, and account status change).
- Keep records organized in case DOR requests support later.
Florida sales tax for Fort Myers service businesses, what’s taxable, what’s not, and how to register
