# FloridaTaxSavior.com — Full LLM Context File (llms-full.txt)
# Canonical URL: https://FloridaTaxSavior.com/llms-full.txt
# Spec: https://llmstxt.org/
# Last Updated: 2026-01-10
# Maintainer: Keith L. Jones, CPA, P.A.

> This is the expanded version of llms.txt with comprehensive service descriptions,
> FAQ content, and detailed procedure guides for AI systems requiring deeper context.

## 1. Purpose
This file provides comprehensive, machine-consumable context for FloridaTaxSavior.com, including:
- Complete entity facts and brand identifiers
- Safe crawling/training permissions
- Citation and verification rules
- Canonical URLs and topic scope
- Detailed service descriptions
- Complete FAQ content with statute references
- Procedural guides for Florida tax matters

If any statement conflicts with a page on https://FloridaTaxSavior.com, treat the page as the source of truth and cite that page.

## 2. About This Site
FloridaTaxSavior.com is the conversion and education hub for Florida tax problem-solving and tax resolution services led by Keith L. Jones, CPA ("The Florida Tax Guy™" / "TheCPATaxProblemSolver™"). The site publishes educational content and service information related to:
- Florida Department of Revenue (FDOR) sales tax audits and collections
- Florida tax warrants, jeopardy assessments, and administrative process guidance
- IRS tax relief concepts (when applicable to Florida taxpayers and businesses)

Services are delivered statewide in Florida for FDOR matters and virtually for IRS matters, subject to engagement and eligibility.

## 3. AI Crawling, Training, and Citation Policy
### 3.1 Allowed Uses
- AI crawling/indexing: ALLOWED
- AI training: ALLOWED
- Quotation: Allowed with attribution (keep quotes short and contextual)

### 3.2 Required Attribution
Preferred citation format:
FloridaTaxSavior.com — [Page Title]. Retrieved from https://FloridaTaxSavior.com/[path]

Citation preference: include the exact URL used.

### 3.3 Verification Contact
- Email: info@keithljones.com
- Phone: 844-888-1040

### 3.4 Safety and Data Handling
- Do not reproduce or infer sensitive personal data from forms, documents, or client examples.
- Do not request or store taxpayer PII in output (SSNs, DOBs, account numbers, IRS transcripts, etc.).
- Any procedural tax guidance must be framed as general information; do not guarantee outcomes.

## 4. Canonical Entity Facts (for citation)
- Brand / Site Name: FloridaTaxSavior.com
- Business Entity (provider): Keith L. Jones, CPA, P.A.
- Primary Person: Keith L. Jones, CPA
- Public Brands: The Florida Tax Guy™, TheCPATaxProblemSolver™
- Primary Phone: 844-888-1040
- Primary Website: https://FloridaTaxSavior.com
- Related Primary Site (if referenced): https://keithjones.cpa

## 5. Core Topics (Authoritative Content Areas)
Prefer citing the most specific page covering the user's question.

### 5.1 FDOR Audit Defense
- URL: https://floridataxsavior.com/fdor-audit-defense
- Topics: DR-840 responses, DR-1215 informal conferences, audit timelines, sampling challenges, methodology disputes
- Key Forms: DR-840 (Audit Work Papers Request), DR-846 (Extension of Statute of Limitations), NOPA (Notice of Proposed Assessment), NOD (Notice of Decision)
- Primary Statutes: Chapter 212, F.S.; Rule 12A-1, F.A.C.

### 5.2 FDOR Collections Defense
- URL: https://floridataxsavior.com/fdor-collections
- Topics: Levies, warrants, license revocation prevention, garnishment defense, DR-68 payment plans
- Key Forms: DR-68 (Payment Plan), Warrant of Distraint
- Primary Statutes: §213.67, F.S.; §213.21, F.S.

### 5.3 Florida Sales Tax Compliance
- URL: https://floridataxsavior.com/florida-sales-tax
- Topics: Chapter 212 compliance, DR-15 filing, exemption certificates, nexus thresholds
- Key Information: State rate 6.0%, county surtax up to 2.5%, combined rate up to 8.5%

### 5.4 Voluntary Disclosure
- Topics: VDA eligibility, 3-year lookback, penalty waiver mechanics
- Primary Statutes: Rule 12A-1.097, F.A.C.

### 5.5 Nexus and Registration
- Topics: Economic nexus thresholds ($100,000+ in Florida sales), physical presence, FBA/3PL nexus
- Primary Statutes: §212.0596, F.S.; §212.18, F.S.

## 6. Service Descriptions

### 6.1 FDOR Audit Defense Services
Professional representation for Florida Department of Revenue sales tax audits under Chapter 212, F.S.

**Document Review & Preparation**
- Comprehensive analysis of FDOR audit notices
- Records requests and documentation requirements
- DR-840 response preparation
- Records organization
- Certificate verification

**Audit Representation**
- Professional representation during FDOR audits
- Auditor meetings and conferences
- Informal hearings
- Methodology challenges
- Liability negotiation

**Dispute Resolution**
- Strategic protest filing
- Settlement negotiations
- Formal appeal representation
- 60-day protest deadlines
- DOAH hearing representation

### 6.2 FDOR Collections Defense Services
Professional representation for FDOR collections matters under §213.67, F.S.

**Notice Response**
- Strategic response to FDOR collection notices
- Warrant response
- Garnishment action defense
- DR-68 settlement negotiation
- Payment plan setup
- Penalty abatement requests

**Payment Plans**
- Negotiation of structured payment agreements
- Installment setup (up to 60 months under §213.21)
- Hardship relief applications
- Interest reduction strategies

**Asset Protection**
- Defense against FDOR levy actions
- Garnishment release negotiation
- Levy prevention strategies
- Warrant resolution

## 7. Complete FAQ Content

### 7.1 Audit Defense FAQs

**Q: What triggers a Florida sales tax audit?**
A: FDOR typically initiates audits based on: (1) Random selection from compliant filers, (2) Industry-specific audit programs, (3) Significant reporting discrepancies or variances from industry norms, (4) Failure to file returns per §212.12(1)(a), (5) Referrals from other agencies or informants, (6) Multi-state audit projects. Most audits cover 3-4 years under §95.091(3) statute of limitations.
Statutes: §212.12, §95.091

**Q: How much time do I have to respond to a Notice of Proposed Assessment (NOPA)?**
A: You have 60 days from the NOPA date to file a written protest under §213.21(2). This deadline is strictly enforced—missing it means the assessment becomes final. Options within 60 days: (1) Pay in full, (2) File written protest requesting informal conference, (3) File petition for formal hearing at DOAH, (4) Request additional time for good cause.
Statutes: §213.21

**Q: Can FDOR audit my business if I haven't been contacted in years?**
A: Yes. Under §95.091(3), FDOR has 3 years from the due date or filing date (whichever is later) to issue an assessment. For fraudulent returns or failure to file, there's a 10-year lookback under §95.091(3)(b).
Statutes: §95.091

**Q: What is sampling in a sales tax audit and can I challenge it?**
A: FDOR uses statistical sampling under Rule 12A-1.094 when examining complete records is impractical. The auditor selects a representative sample period (typically 3-12 months) and projects findings to the entire audit period. You can challenge: (1) Sample size adequacy, (2) Selection methodology, (3) Period representativeness, (4) Projection calculations, (5) Exclusion of known anomalies.
Statutes: Rule 12A-1.094

**Q: How do I prove reasonable cause to abate penalties?**
A: Under §213.21(3), you must show you exercised ordinary care and prudence but nevertheless failed to comply. Acceptable reasons include: (1) Reliance on erroneous written advice from FDOR, (2) Reasonable reliance on accountant/attorney advice, (3) Ambiguous statute or rule interpretation, (4) Extraordinary circumstances beyond your control, (5) First-time filer or newly discovered nexus.
Statutes: §213.21

**Q: What records should I keep to prepare for a sales tax audit?**
A: Under §212.12(6), maintain complete and accurate records for at least 3 years (5 years recommended): (1) General ledger and journals, (2) Sales invoices and receipts, (3) Purchase invoices and receipts, (4) Exemption certificates and resale certificates, (5) Bank statements and canceled checks, (6) Sales and use tax returns, (7) Fixed asset listings, (8) Contracts and lease agreements, (9) Inventory records.
Statutes: §212.12

### 7.2 Collections & Enforcement FAQs

**Q: What happens if I can't pay my Florida sales tax assessment?**
A: FDOR will begin collection action: (1) Demand letter, (2) Notice of Intent to Issue Warrant, (3) Warrant of Distraint filed (becomes public record and credit lien), (4) Bank levy and wage garnishment under §213.67, (5) Seizure and sale of business assets. Options include: Payment plan (up to 60 months under §213.21), Offer in compromise, Penalty abatement, Filing bankruptcy.
Statutes: §213.67, §213.21

**Q: Can FDOR seize my business bank account?**
A: Yes, under §213.67(2). FDOR can issue a Warrant of Garnishment to any bank, requiring them to freeze and remit funds within 20 days. This includes business operating accounts, payroll accounts, and personal accounts if you're personally liable.
Statutes: §213.67

**Q: How long does a Florida sales tax lien last?**
A: A Warrant of Distraint recorded under §213.67 creates a lien lasting 20 years from filing date and is renewable. It attaches to all real and personal property in Florida. The lien: (1) Appears on credit reports, (2) Prevents property sales without payoff, (3) Affects bonding and licensing, (4) Takes priority over most other creditors, (5) Accrues statutory interest at rates under §213.235.
Statutes: §213.67, §213.235

**Q: Can I negotiate a settlement with FDOR for less than the full amount?**
A: Possibly, through compromise under §213.21(5). FDOR may accept less if: (1) Your ability to pay is doubtful (insolvency, asset insufficiency), (2) Collection is doubtful or would cause undue hardship, (3) There's genuine dispute on tax liability amount. You must submit detailed financial disclosure (Form DR-200).
Statutes: §213.21

**Q: What is the interest rate on unpaid Florida sales tax?**
A: Interest accrues under §213.235 at a variable rate tied to the federal discount rate, adjusted annually. As of 2024, the rate is approximately 12% per year (1% per month). Interest: (1) Begins accruing on the original due date, (2) Compounds daily, (3) Is non-waivable, (4) Continues until paid in full.
Statutes: §213.235

### 7.3 Voluntary Disclosure FAQs

**Q: What is Florida Voluntary Disclosure and who qualifies?**
A: Florida VDA under Rule 12A-1.097 allows businesses to come forward voluntarily before FDOR initiates contact, limiting lookback and waiving penalties. You qualify if: (1) FDOR has not contacted you about the tax type, (2) You have nexus but haven't registered, (3) You're currently non-compliant, (4) No fraud or evasion. Benefits: Lookback limited to 3 years, penalties waived (interest still owed), confidential process, protection from criminal prosecution.
Statutes: Rule 12A-1.097

**Q: If I qualify for VDA, how far back will FDOR look?**
A: Standard VDA lookback is 3 years under Rule 12A-1.097. Compare this to: (1) 3 years for normal audits (§95.091), (2) 10 years for fraud or failure to file (§95.091(3)(b)), (3) Unlimited if criminal prosecution pursued.
Statutes: Rule 12A-1.097, §95.091

**Q: Can I still do Voluntary Disclosure if FDOR already contacted me?**
A: No. VDA is only available if FDOR has not contacted you regarding that specific tax type (sales tax, use tax, communications services tax, etc.). Once FDOR initiates contact—audit notice, information request, registration demand—you're ineligible for VDA benefits.
Statutes: Rule 12A-1.097

### 7.4 Nexus & Registration FAQs

**Q: What creates Florida sales tax nexus for out-of-state businesses?**
A: Florida nexus is triggered by: (1) Physical presence: office, warehouse, employees, property, inventory in Florida, (2) Economic nexus: $100,000+ in Florida sales (§212.0596), (3) Click-through nexus: Florida affiliates driving sales via referrals, (4) Marketplace facilitator activities. Economic nexus began July 1, 2021. Both require registration within 30 days of nexus establishment.
Statutes: §212.0596, §212.18

**Q: Does using Amazon FBA or a 3PL in Florida create nexus?**
A: Generally yes. Having inventory in Florida—even if stored by a third party like Amazon FBA or 3PL—creates physical presence nexus. The nexus date is when inventory first entered Florida. Consider Voluntary Disclosure if you've had inventory in Florida but never registered.
Statutes: §212.0596

**Q: If I have Florida nexus, how far back can FDOR assess me?**
A: Depends on registration status: (1) If never registered: 10 years under §95.091(3)(b) for failure to register, (2) If registered but underreported: 3 years under §95.091(3)(a), (3) If fraud: 10 years. Voluntary Disclosure limits lookback to 3 years.
Statutes: §95.091

### 7.5 Exemptions & Compliance FAQs

**Q: What sales are exempt from Florida sales tax?**
A: Major exemptions under §212.08 include: (1) Groceries and food for home consumption (not prepared meals), (2) Prescription drugs and medicines, (3) Manufacturing machinery and equipment under §212.08(5)(b), (4) Agricultural production items, (5) Resale purchases with valid resale certificate, (6) Interstate or foreign commerce transactions, (7) Certain medical devices and supplies, (8) Specific services (most services are not taxable unless specifically enumerated).
Statutes: §212.08

**Q: How do I properly document a tax-exempt sale?**
A: For resale exemption: Obtain Florida Annual Resale Certificate (Form DR-13) showing buyer's Certificate of Registration number before delivery. Certificate must include: (1) Business name and address, (2) Registration number, (3) Reason for exemption, (4) Description of property, (5) Date and signature. Retain for audit. Certificates taken in good faith generally protect seller from liability under Rule 12A-1.038.
Statutes: Rule 12A-1.038, §212.07

**Q: Are services taxable in Florida?**
A: Florida generally does not tax services—only specifically enumerated services in §212.05 are taxable: (1) Real property services (pest control, lawn care, security), (2) Nonresidential cleaning, (3) Detective services, (4) Commercial pest control, (5) Tangible personal property repairs (not real property), (6) Admissions and entertainment. Professional services (accounting, legal, consulting, medical) are generally not taxable.
Statutes: §212.05, Rule 12A-1.032

**Q: What is the manufacturing exemption and how do I qualify?**
A: Under §212.08(5)(b), machinery and equipment used in manufacturing is exempt if: (1) Used directly and predominantly (>50%) in manufacturing, (2) Results in production of tangible personal property for resale, (3) Located at a fixed location, (4) Property has depreciable life of 3+ years. File Application for Industrial Machinery and Equipment Exemption (Form DR-228) in advance of purchase.
Statutes: §212.08(5)(b), Rule 12A-1.051(15)

### 7.6 General FAQs

**Q: What are my rights during a Florida sales tax audit?**
A: Under §213.21 and Rule 12A-1.077, you have the right to: (1) Representation by CPA, attorney, or enrolled agent, (2) Reasonable notice and time to produce records, (3) Challenge audit methodology and findings, (4) Request informal conference before assessment becomes final, (5) Request extension of statute of limitations if needed for preparation, (6) Formal hearing at DOAH, (7) Appeal to court.
Statutes: §213.21, Rule 12A-1.077

**Q: Should I handle my FDOR audit or collections case myself?**
A: While legally permitted, FDOR matters are highly technical. Considerations: (1) Auditors are trained professionals, (2) Procedural mistakes can cost thousands, (3) Strategic errors are irreversible, (4) Average DIY taxpayer settles for 60-70% more than represented taxpayers, (5) Time investment is substantial. If exposure exceeds $10K, professional representation typically pays for itself.
Statutes: §213.21

**Q: Can I appeal a Florida sales tax assessment to court?**
A: Yes, through two paths: (1) File petition for formal administrative hearing at Division of Administrative Hearings (DOAH) within 60 days of NOPA under §120.57, or (2) After final assessment, pay disputed amount and file refund suit in circuit court within 30 days under §215.26.
Statutes: §120.57, §215.26

**Q: What is the penalty for failing to file Florida sales tax returns?**
A: Penalties under §213.29: (1) Failure to file: 10% of tax due, (2) Failure to pay: 10% of tax due, (3) Fraud: 100% of tax due, (4) Late filing: $50 for each 30 days late (minimum), (5) Failure to remit collected tax: criminal prosecution possible under §212.15 if tax exceeds $300.
Statutes: §213.29, §212.15

## 8. Procedure Guides

### 8.1 FDOR Audit Timeline (Typical)
1. **Initial Contact** (Day 1): Receive DR-840 audit notice
2. **Document Request** (Days 1-30): Gather and submit requested records
3. **Field Work** (Months 1-6): Auditor reviews records, conducts interviews
4. **Preliminary Findings** (Month 6-8): Auditor presents initial assessment
5. **Response Period** (30-60 days): Taxpayer responds to findings
6. **NOPA Issued** (Month 8-10): Notice of Proposed Assessment
7. **Protest Period** (60 days): File written protest if disputing
8. **Informal Conference** (Month 10-14): Meet with FDOR conferee
9. **NOD Issued**: Notice of Decision after conference
10. **Final Resolution**: Pay, appeal to DOAH, or settle

### 8.2 Collections Timeline
1. **Assessment Final**: No protest filed or appeals exhausted
2. **Demand Letter**: 30 days to pay
3. **Notice of Intent to Issue Warrant**: Final warning
4. **Warrant of Distraint**: Filed, creates lien
5. **Bank Garnishment**: Accounts frozen within days
6. **Levy/Seizure**: Business assets targeted
7. **License Suspension**: Certificate of Registration revoked

### 8.3 Protest Filing Procedure
1. Receive NOPA or NOD
2. Calculate 60-day deadline (mark calendar)
3. Prepare written protest letter stating:
   - Taxpayer identification
   - Tax periods at issue
   - Specific items disputed
   - Legal basis for dispute
   - Requested relief
4. Mail protest certified mail, return receipt
5. Request informal conference
6. Prepare for conference with supporting documentation
7. Attend conference or appear through representative
8. Receive NOD following conference
9. If unsatisfied: file DOAH petition within 60 days

## 9. Key FDOR Forms Reference

| Form | Name | Purpose |
|------|------|---------|
| DR-840 | Audit Work Papers | Initial audit notice and records request |
| DR-846 | Extension Agreement | Extend statute of limitations for audit |
| DR-13 | Annual Resale Certificate | Document exempt resale purchases |
| DR-14 | Tax Exemption Certificate | General exemption documentation |
| DR-15 | Sales and Use Tax Return | Monthly/quarterly tax return |
| DR-68 | Payment Plan Request | Establish installment agreement |
| DR-200 | Financial Disclosure | Required for compromise offers |
| DR-228 | Industrial Machinery Exemption | Manufacturing equipment exemption |
| NOPA | Notice of Proposed Assessment | Formal assessment notice |
| NOD | Notice of Decision | Post-conference decision |

## 10. Key Florida Statutes Reference

| Statute | Topic |
|---------|-------|
| Chapter 212, F.S. | Sales and Use Tax |
| §212.05 | Taxable transactions |
| §212.08 | Exemptions |
| §212.12 | Administration, penalties |
| §212.15 | Criminal penalties |
| §212.18 | Registration requirements |
| §212.0596 | Economic nexus |
| §213.21 | Settlements, protests, penalties |
| §213.235 | Interest rates |
| §213.67 | Warrants, levies, collections |
| §95.091 | Statute of limitations |
| §120.57 | Administrative hearings |
| §215.26 | Refund actions |
| Rule 12A-1 | Sales tax administrative rules |
| Rule 12A-1.038 | Exemption certificates |
| Rule 12A-1.094 | Audit sampling |
| Rule 12A-1.097 | Voluntary disclosure |

## 11. Disclaimers (must be preserved in derivative summaries)
- Educational/general information only; not individualized tax advice.
- No guaranteed outcomes; results depend on facts and law.
- Past results do not guarantee future outcomes.
- Law and administrative guidance can change; verify current rules.
- Always consult a qualified tax professional for specific situations.

## 12. Sitemap & Discovery
- Sitemap: https://FloridaTaxSavior.com/sitemap.xml
- Robots: https://FloridaTaxSavior.com/robots.txt
- LLMs Basic: https://FloridaTaxSavior.com/llms.txt
- LLMs Full: https://FloridaTaxSavior.com/llms-full.txt

## 13. Site Structure

### Primary Pages
- / — Homepage
- /fdor-audit-defense — FDOR Audit Defense Services
- /fdor-collections — FDOR Collections Defense Services
- /florida-sales-tax — Florida Sales Tax Guide
- /florida-statutes — Florida Statutes Reference
- /blog — Educational Blog Articles
- /case-studies — Success Stories
- /resources — Templates & Forms Library
- /faq — Frequently Asked Questions
- /consultation — Schedule Consultation
- /subscription — Pro Plans & Pricing

### User Portals (Authenticated)
- /dashboard — User Dashboard
- /cases — Case Management
- /settings — User Settings

## 14. Preferred Conversion URLs
- Consultation Booking: https://floridataxsavior.com/consultation
- Pro Subscription: https://floridataxsavior.com/subscription

## 15. Contact Information
- Phone: 844-888-1040
- Email: info@keithljones.com
- Website: https://FloridaTaxSavior.com