Business Owner’s Guide for Sales and Use Tax

1 GT-300015. R. 01/19. Business owner 's Guide for Sales and Use Tax Guide includes general information on: Communications Services Tax Corporate Income Tax Lead-Acid Battery Fee New Tire Fee Prepaid Wireless E911 Fee Reemployment Tax Rental Car Surcharge The Florida Business Information Portal The Florida Business Information Portal at helps individuals seeking to start and operate a Business in Florida. The portal focuses on State of Florida government requirements and resources for businesses. By entering the type of Business you want to start, the portal provides a checklist to help you understand governmental requirements for your Business category.

2 The downloadable Guide to Starting a Business in Florida available on the portal's website provides basic tools to open a Business in Florida and supplementary resources to the portal's Business -specific checklists. Educational Tax Webinars The Department of Revenue is proud to partner with SCORE to provide Florida businesses with resources needed to be successful. SCORE is a nonprofit association of volunteer Business counselors supported by the Small Business Administration. Visit the Department's Taxpayer Education webpage for additional information and available webinars at The New Business Start-up Kit The information provided in this section of the Department's website will assist newly registered businesses in working with the Florida Department of Revenue.

3 Visit and then select New Business Start-up Kit. Business owner 's Guide , Page 2. Opening a Florida 4. Registering a Florida Business ..4. Business Opening Date ..4. Responsibilities as a Dealer ..4. Posting Your Certificate of Registration ..5. Your Florida Annual Resale Certificatef for Sales Tax ..5. Your Sales and Use Tax Return and Coupon Book ..5. Tax and Surtax Rates .. 5. State Sales Tax Discretionary Sales Surtax Rates ..5. Florida Bracket Commercial Rental Tax Rate ..6. Transient Rental Tax Rates for Amusement Machine and Vending Machine Receipts.

4 6. Rates for Specific Industries ..7. Discretionary Sales Surtax .. 7. Surtax Limitation ..8. Reporting Surtax on Your Tax Return ..8. Use Tax .. 8. Reporting and Paying Use Exemptions .. 9. Florida Tax Incentives for Nonprofit Organizations and Governmental Entities ..9. Annual Resale Certificates .. 10. Using Your Annual Resale Certificate ..10. Accepting an Annual Resale Certificate ..10. Methods for Documenting Sales for File and Pay Sales and Use Tax and Surtax .. 11. Filing Frequency ..11. Tax Return and Payment Due Dates.

5 11. Electronic Payment Deadlines ..11. Paying Tax ..11. Collection Allowance ..11. When No Tax is Due ..12. Penalty and Interest ..12. Using the Correct Return ..12. Estimated Sales Tax Payments ..12. Tips for Filing Your Recordkeeping .. 13. How Long to Keep Records ..13. Types of Records ..13. New Tire Fee; Lead-Acid Battery Fee; and Rental Car Surcharge .. 13. Registration ..13. How to Report and Pay Fees and Surcharge ..14. Communications Services Tax .. 14. Registration ..14. Communications Services Tax Rates ..14. File and Pay Business owner 's Guide , Page 3.

6 Prepaid Wireless E911 Fee .. 15. Registration ..16. Determining Where a Transaction Occurs ..16. File and Pay Fees ..16. Collection Allowance ..16. Florida Corporate Income Tax .. 16. Filing Requirements ..16. Florida New Hire Reporting Requirement .. 17. Florida Reemployment Tax .. 17. Employers Liable for Reemployment Tax ..17. Registration ..18. Your Tax Rate ..18. File and Pay Electronic Payment Deadlines ..18. Penalty and Interest ..18. Protecting Your Tax Rate ..18. Changing Your Business Information .. 19. Buying an Existing Business .

7 19. Power of 19. Florida Taxpayers' Rights Advocate .. 19. Additional Resources and Contact Information .. 19. The Florida Business Information Portal ..19. SCORE Partnership and Webinars ..20. Learn More with Tax Tutorials ..20. Florida Tax Handbook ..20. Subscribe to Receive Updates by Email ..20. Forms and Publications ..20. Contact Business owner 's Guide , Page 4. Opening a Florida Business Taxpayers who enroll to file or pay electronically can take advantage of additional features: an Registering a Florida Business encrypted system that securely saves your contact Florida Sales and use tax applies to the sale, and bank account information; the ability to view admission, rental, lease, or license to use goods, your filing history and bills posted to your tax certain services, commercial real property, and account; and the ability to reprint your returns.

8 Living, sleeping or housekeeping accommodations You can file and pay tax electronically using the in Florida, unless the transaction is exempt. For Department's secure File and Pay webpage at example, the following transactions are subject to You also have Florida Sales tax, unless a specific exemption the option of buying software from a software applies: vendor. A list of vendors is available on the Sales of retail goods (new and used). Department's website at Sales of prepared food and meals Sales of service warranties Sales of certain services ( , detective or After you register as a Sales and use tax dealer with burglar protection, nonresidential cleaning, and the Department, you will receive by mail: nonresidential pest control) A Certificate of Registration (Form DR-11).

9 Rental or lease of tangible personal property A Florida Annual Resale Certificate for Sales ( , vehicles, machinery, or other goods) Tax (Form DR-13). Repairs or alterations of items An initial supply of tax returns (Form DR-15) if Charges for admission to any place of you are using paper forms instead of filing amusement, sport, or recreation electronically Charges for renting, leasing, or licensing the Common Sales Tax Brackets (Form DR-2X). use of real property ( , commercial rental Discretionary Sales Surtax Information (Form property such as commercial office or retail DR-15 DSS).)

10 Space, self-storage units, or mini-warehouses) A brochure entitled New Dealer Guide to Charges for renting, leasing, or licensing living, Working with the Florida Department of sleeping, or housekeeping accommodations for Revenue (GT-800054). rental periods of six months or less ( , Business Opening Date transient rental accommodations such as hotel The date of your Business 's first Florida taxable and motel rooms, condominium units, timeshare activity included on your registration determines resort units, beach or vacation houses, when your first reporting period begins.