Florida doesn't comb through every return line by line before deciding who gets a closer look. In practice, a small number of red flags account for most audits — and most of what turns up once an auditor is in. Here's what those are, so you can check your own numbers before the state does.

1. A gap between tax collected and tax filed

Your point-of-sale system collects tax at checkout, in real time. Filing the return is a separate step, usually done later and often by hand. Any difference between what the register says you collected and what the return says you paid is one of the first things an auditor lines up.

2. Missing or expired exemption certificates

Every tax-free sale needs a certificate on file to back it up. If you can't produce one when asked, the state will treat that sale as taxable — plus penalties and interest on the difference. The burden of proof is on you, not your customer.

3. Use tax on out-of-state purchases

If your business buys equipment or supplies from an out-of-state vendor who didn't charge Florida sales tax, you generally still owe Florida "use tax" on that purchase. This is one of the most commonly missed line items on a self-filed return — and one of the state's most active enforcement areas.

4. Rate differences between counties

Florida charges a 6% state sales tax, plus a county surtax on top that runs roughly 0.5% to 2.5% depending on where you're located. If you operate in more than one county, or your point-of-sale system has an outdated rate table, small rounding gaps can build up over a filing period.

5. Your point-of-sale numbers not matching your return

Auditors often start by pulling your point-of-sale sales summary and comparing it directly to what you filed. Even a small, repeated gap between the two tends to be the first thread they pull.

A self-check before you file

  • Add up your point-of-sale taxable sales for the period and compare the total to your filed return.
  • Pull every exemption certificate on file and confirm none have expired.
  • Review out-of-state vendor invoices for untaxed purchases that may owe Florida use tax.
  • Check that your point-of-sale tax rate table matches current county-by-county rates.
  • Reconcile at least one full quarter, line by line, between your register and your filed return.

None of this replaces advice from a licensed tax professional on what to file or claim — that conversation belongs with your CPA or tax attorney. What XI:XI does is the reconciliation underneath it: matching what your register actually collected against what got remitted, so any gap is caught and documented before the state finds it first.