Current as of: Dec. 2011
(1) The Department of Revenue shall protect the confidentiality of all tax information as required by Section 213.053, F.S. Access to tax information under Section 213.053, F.S., shall be restricted to those agents or employees of the Department who have a need to access the information to perform their duties, except where disclosure to other persons or entities is authorized by statute.
(2) All tax information is confidential and may not be disclosed except for official purposes. Tax information is exempt from the public inspection and examination provisions of Chapter 119, F.S. No Department employee, or agent, shall permit the disclosure of tax information except as provided in Section 213.053, F.S., and in these rules. However, the Department may disclose statistics so classified as to prevent identification of particular accounts. The Department may also disclose technical assistance advisements from which taxpayer particulars have been deleted as required by Section 213.22, F.S.
(3) Exceptions to the general rule of confidentiality are:
(a) A taxpayer, a taxpayer’s authorized representative, or the personal representative of an estate may inspect a taxpayer’s return and may receive a copy of the return. State tax information may also be disclosed pursuant to written authorization filed with the Department by a taxpayer.
(b) Records and files appertaining to Chapter 206, F.S., Motor and Other Fuel Taxes, are public unless such information concerns audits in progress or those records and files which are currently the subject of pending investigation by the Department or the Florida Department of Law Enforcement. Copies of returns released for unofficial purposes, or to persons other than the taxpayer or his authorized representative, will be subject to a fee covering the cost of duplication or certification as provided in Section 119.07, F.S.
(c) The name and address of any institution, organization, individual, or other entity possessing a valid sales tax exemption certificate may be disclosed upon request.
(d) Additionally, with respect to a request for verification of a certificate of registration issued pursuant to Section 212.18, F.S., the Department may disclose whether the person specified by the requester holds a valid certificate of registration or whether a specified certificate of registration is valid and the name of the holder. In other words, the Department may verify the validity of certain sales tax registration information which is required to be conspicuously displayed at a dealer’s place of business, as provided in Section 212.18(3), F.S., or contained in a resale certificate issued pursuant to Section 212.07(1)(b), F.S., and Rule 12A-1.039, F.A.C. The Department shall not disclose a certificate of registration number or any other tax information except as strictly provided in Section 213.053, F.S.
(e) The Department may also disclose certain state sales tax information relating to the cancellation or revocation of sales and use tax certificates for the failure to collect and remit sales tax. This information is limited to the sales tax certificate number, trade name, owner’s name, business location address, and the reason for the cancellation or revocation.
(4)(a) Federal tax information received by the Department is confidential and shall not be disclosed by the Department except as strictly provided in 26 U.S.C. s. 7213 or 26 U.S.C. s. 6103. All federal tax information must be removed from records which are subject to disclosure under Section 213.053(2), F.S.
(b) Federal statutes 26 U.S.C. s. 7213 and 26 U.S.C. s. 6103 are hereby incorporated by reference in these rules. Copies of these federal laws may be obtained by written request directed to the Office of the General Counsel, Technical Assistance and Dispute Resolution, Florida Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443.
(5) Any current or former Department employee or officer who makes or participates in an unauthorized disclosure of confidential tax information is subject to criminal penalties provided in Section 213.053, F.S., and other penalties provided by law. Such person shall also be subject to disciplinary action up to and including dismissal. Unauthorized disclosures which involve federal tax information are additionally subject to the criminal felony provisions of 26 U.S.C. s. 7213(a)(2).
Laws implemented by this Rule: Florida Statutes § 125.0104, 125.0108, 213.06
Questions & Answers: Tax Law
Florida Laws: Tax Law
U.S. Code Provisions: Tax Law