Sales and Use Tax Returns - Florida Dept. of Revenue

1 Instructions for DR-15N. DR-15. R. 01/19. Rule , Effective 01/19. Page 1 of 8. Sales and Use Tax Returns DOR credit memos and estimated tax (Line 8). Lawful deductions (Line 6) cannot cannot be more than net tax due (Line 7). be more than tax due (Line 5). Certificate Number: Sales and Use Tax return HD/PM Date: / / DR-15 R. 01/19. Florida 1. Gross Sales 2. Exempt Sales 3. Taxable Amount 4. Tax Due A. Sales /Services/Electricity .. B. Taxable Purchases Include use tax on Internet / out-of-state untaxed purchases .. C. Commercial Rentals .. D. Transient Rentals .. E. Food & Beverage Vending .. Reporting Period 5. Total Amount of Tax Due . Surtax Rate: 6. Less Lawful Deductions . 7. Net Tax Due . Be sure to use the correct tax 8. Less Est Tax Pd / DOR Cr Memo . 9. Plus Est Tax Due Current Month . return for each reporting period. 10. Amount Due . 11. Less Collection Allowance E-file/E-pay Only Florida DEPARTMENT OF Revenue . 5050 W TENNESSEE ST 12. Plus Penalty.

2 TALLAHASSEE FL 32399-0120 13. Plus Interest . 14. Amount Due with return . Due: Late After: File and pay electronically and on time to receive a collection allowance. Under penalties of perjury, I declare that I have read this return and the facts stated in it are true. Signature of Taxpayer Date Signature of Preparer Date ( _____ ) _____ ( _____ ) _____. Telephone Number Be sure to complete Lines Telephone Number 15(a) through 15(d). Discretionary Sales Surtax - Lines 15(a) through 15(d). 15(a). Exempt Amount of Items Over $5,000 (included in Column 3) ..15(a). _____. 15(b). Other Taxable Amounts NOT Subject to Surtax (included in Column 3) ..15(b). _____. 15(c). Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate (included in Column 3) ..15(c). _____. 15(d). Total Amount of Discretionary Sales Surtax Due (included in Column 4) ..15(d). _____. 16. Hope Scholarship Credits (included in Line 6) .. 16. _____. 17. Taxable Sales /Untaxed Purchases or Uses of Electricity (included in Line A).

3 17. _____. 18. Taxable Sales /Untaxed Purchases of Dyed Diesel Fuel (included in Line A) .. 18. _____. 19. Taxable Sales from Amusement Machines (included in Line A) .. 19. _____. 20. Rural or Urban High Crime Area Job Tax Credits .. 20. _____. 21. Other Authorized Credits .. 21. _____. Subscribe to Receive Email Alerts from the Department! Did you know you can subscribe to the Department's tax publications and receive email alerts when certain items are posted on the website? Subscriptions are available for due date reminders, Tax Information Publications, and proposed rules. Subscribe today at DR-15N. R. 01/19. Page 2 of 8. Due Dates, Electronic Filing and Payment, and Other Filing Information Due Dates: Tax Returns and payments are due on the 1st return will replace any return you previously filed for the and late after the 20th day of the month following each same reporting period. It is important that you complete the reporting period. If the 20th falls on a Saturday, Sunday, or amended return as it should have been originally filed rather a state or federal holiday, your tax return must be received than entering only additional or corrected information.

4 Electronically, postmarked, or hand-delivered on the first business day following the 20th. The quickest way to file an amended return is online. Visit to submit your amended return Due Dates for Electronic Payments: To avoid penalty and electronically and pay any additional tax due or report an interest, you must initiate electronic payment and receive overpayment. a confirmation number no later than 5:00 , ET, on If you choose to file an amended return by mail, you the business day prior to the 20th. Keep the confirmation will need a blank return from the Department. To download number in your records. For a list of deadlines for initiating a blank return , visit , select electronic payments on time, visit the Sales and Use Tax section, and then select the return , select the e-Services section, that you need. Write your certificate number, reporting and then select the current year Florida e-Services Calendar period, business name, and address on the return .

5 Of Electronic Payment Deadlines (Form DR-659). Write Amended replacement on the return you use Due Date Reminders: If you file your paper Returns monthly (see example below). or quarterly, you can sign up to receive an email every reporting period, reminding you of the due date. Visit Enter the correct information on Lines 1-21. Electronic filers will receive due date reminders without using the subscription service. No Tax Due? Telefile at 800-550-6713 - You must file a tax return for each reporting period, even if no tax is due. You can telefile using the toll-free number to conveniently file your Returns when no tax is due and Amended replacement you are not claiming deductions or credits. When you telefile your return instead of mailing it, you will receive a confirmation number for your records. If you telefile, remember: to have your certificate number handy - it's printed on your Returns ; and Your amended return may result in an overpayment or do not mail your return to the Department - keep it with an additional amount due.

6 If you overpaid the amount your confirmation number. due with your original return or you owe an additional Electronic Filing and Payment: You can file Returns and amount, the amount reported on Line 14 of the amended pay Sales and use tax using the Department's website return will not match any overpayment or any additional or you may purchase software from a software vendor. amount due. You must pay any additional amount due with You may voluntarily file Returns and pay tax electronically; the amended return . If you have overpaid, a credit for the however, taxpayers who paid $20,000 or more in Sales and amount overpaid will be issued. use tax during the most recent state fiscal year Checks or Money Orders (NO Cash): Tax payments (July 1 through June 30) are required to file Returns and must be in funds only. Make checks or money orders pay tax electronically during the next calendar year (January payable to the Florida Department of Revenue . Write your through December).

7 Certificate number on your check or money order. Mail Enroll to file and pay electronically: Visit your check or money order with your return . After you complete Keep records that support all transactions for at least your electronic enrollment, additional information about three years from the date you file your return or the date it electronic filing will be sent to you. is required to be filed, whichever is later. Vendor software: You may purchase software from Mailing Your Returns and Payments: If you received a software vendor to file and pay Sales and use tax window-style envelopes from the Department, be sure to electronically. While you may use purchased software to place your return in the envelope so the Department's mailing file your Sales and use tax electronically, you may not use address can be seen in the window of the envelope. If you software to create paper (alternative or substitute) Returns use a return without your business information printed to file with the Department.

8 If you use vendor software on it, write your business name, address, certificate to prepare a tax calculation worksheet, do not file the number, and reporting period in the spaces provided. If worksheet with the Department as a tax return . To ensure you do not have a window-style return envelope, mail your proper credit to your account, be sure to transfer information return and payment to: from the worksheet to your personalized return . Florida Department of Revenue Amended replacement Returns : If you discover that your 5050 W Tennessee St original return was incorrect, you must complete an amended Tallahassee FL 32399-0120. return and submit it electronically or by mail. Your amended DR-15N. R. 01/19. Page 3 of 8. Account Changes Proper Collection of Tax If you change your business name, mailing address, Collecting the right amount of tax is important because location address within the same county, or close or mistakes will cost you money. Florida 's general state sell your business, immediately notify the Department.

9 Sales tax rate is 6%; however, there is an established You can also notify the Department when you temporarily bracket system for collecting Sales tax on any part of suspend or resume your business operations. The quickest each total taxable sale that is less than a whole dollar way to notify the Department is by visiting amount. Additionally, most counties also have a local option discretionary Sales surtax. Bracket rates are available on To notify us in writing, mail a letter to: the Department's website at Account Management - MS 1-5730 [State Sales and Use Tax Rate] + [Surtax Rate] = [Total Tax Rate]. Florida Department of Revenue 5050 W Tennessee St Calculate the total tax to be collected on the total amount Tallahassee, FL 32399-0160 of the sale. The total tax collected must be shown on each invoice. The Sales tax and discretionary Sales surtax may be Be sure to include your business partner number and shown as one total, or each tax can be shown separately.

10 Your certificate number in any written correspondence In many cases, the actual tax you collect is more than a sent to the Department. straight percentage of the Sales or use tax and surtax. If you cancel your account or sell your business, you must You must use the bracket system to calculate the tax due file a final return and pay all applicable taxes due within when any part of each total sale is less than a whole dollar 15 days after closing or selling the business. Your final amount. return must cover the period from your most recent return Example: A customer purchases a taxable item that sells filing to the closing date. for $ (before tax) in a county with no discretionary Submit a new registration (online or paper) if you: Sales surtax. To calculate the correct amount of Florida m ove your business location from one Florida county to Sales tax, the seller first multiplies $60 by 6% (state Sales another; tax rate) to determine the Sales tax on the whole dollar add another location; portion of the sale ($60 x 6% = $ ).