Instructions for

DR-15

DR-15N R. 01/12
Rule 12A-1.097 Florida Administrative Code Effective 01/12

Sales and Use Tax Returns

Use the correct tax return for each collection period.

Check this box if you transmitted your payment electronically. (Avoid making errors by filing and paying electronically.)

Mailing address on tax return Return envelopes with windows (see page 2)

www.myflorida.com/dor

Due Dates, Electronic Filing and Payment, and Other Filing Information
Due Dates: Tax returns and payments are due on the 1st and late after the 20th day of the month following each collection period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, your tax return must be received electronically, postmarked, or hand-delivered on the first business day following the 20th. Due Dates for Initiating Electronic Payments: You must initiate electronic payments no later than 5:00 p.m., ET, on the business day prior to the 20th. You must send electronic payments on or before the initiation deadlines. (Check the Calendar of Due Dates, Form DR-659.) Keep the confirmation/trace number or acknowledgement in your records. Zero Returns/Telefile Option: You must file a tax return for each collection period, even if no tax is due. If no tax is due, enter 0 on Line 14, Amount Due with Return. Or, if you are not claiming any deductions or credits, you may telefile by calling 800-550-6713. Telefile is available 24 hours a day, seven days a week and when you telefile, you do not need to mail your paper return. Keep the confirmation number for your records. Penalty and Interest: Avoid penalty and interest by filing your return and paying tax on time for each collection period. The easiest way to avoid most filing/payment errors is to file and pay your tax electronically. Electronic Filing and Payment: You can file and pay sales and use tax by using the Departments convenient, free, and secure Internet site or you may purchase software from an approved vendor. You may voluntarily file and pay tax electronically; however, taxpayers who paid $20,000 or more in sales and use tax during the most recent state fiscal year (July through June) are required to file and pay tax electronically during the next calendar year (January through December). Enroll to file and pay electronically: Visit the Departments Internet site at www.myflorida.com/dor. After you complete your electronic enrollment, additional information about electronic filing will be mailed to you. Vendor software: You may purchase software from an approved vendor to file and pay sales and use tax electronically (software often includes additional features). While you may use purchased software to file your sales and use tax electronically, you may not use software to create paper (alternative or substitute) returns to file with the Department. If you use vendor software to prepare a tax calculation worksheet, do NOT file the worksheet with the Department as a tax return. To ensure proper credit to your account, be sure to transfer information from the worksheet to your personalized return. Amended returns: Your return or coupon book includes payment coupons marked Taxpayer Copy for you to keep copies of the returns you file. You can also use the Taxpayer Copy as an original return or an amended return, if needed; just be sure to use the correct collection period when filing.

To amend a return: If you discover that your original return was incorrect, you must complete and send an amended return: Use your Taxpayer Copy of the DR-15 return that comes in your coupon book or download a blank return from our Internet site. Use the return printed with the same collection period as the return that needs to be amended. If using a blank return, be sure to include your certificate number, collection period, business name, and address. Write AMENDED on the return you use (see example). Enter the correct information on Lines 1-21 and adjust Line 14 to include your additional payment or credit.

The amended return may result in an overpayment of tax or additional tax due. You must pay any additional tax due with the amended return. If you overpay, we will issue you a credit memo after we approve and process your amended return. Checks or Money Orders (NO Cash): Tax payments must be in U.S. funds only. Do not send cash in the mail. Make checks or money orders payable to the Florida Department of Revenue. Write your complete sales and use tax certificate number on your check or money order. If you must make a cash payment, hand deliver it to your nearest service center and obtain a dated receipt. Keep records that support all transactions in each collection period for at least three years from the date you file your return or the date it is required to be filed, whichever is later. Mailing Your Returns: Window-style envelopes are provided for you to use when mailing us your returns and payments. When you mail your return, be sure to place it in the envelope so the Departments mailing address can be seen in the window of the envelope. If you use a return without your business information preprinted on it, write your business name, address, certificate number, and collection period in the spaces provided. If you do not have a return envelope, mail your return and payment to: Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0120

To replace lost or damaged preprinted returns or coupon books, contact Taxpayer Services or your nearest service center.

Account Changes
If you change your business name, location or mailing address, or close or sell your business, immediately notify the Department. The quickest way to notify us of business changes is online. Go to www.myflorida.com/dor, select Information for Businesses and Employers, then select Change address or account status. If you choose to notify us by mail, complete, sign, and mail from your coupon book: The Change of Address or Business Name page to notify us of a change in address that occurs within a county; or The Closing or Sale of Business page with your final tax return. You must submit a new registration online, or obtain a Florida Business Tax Application (Form DR-1) online, at www.myflorida.com/dor if you: Move your business location from one county to another; or Change your legal entity; or Change the ownership of your business.

Bracket rates are posted on our Internet site at www.myflorida.com/dor. The Sales Tax Rate Table (Form DR-2X) provides tax rates for most counties that charge a discretionary sales surtax. Calculate the total tax to be collected on the total amount of the sale. The total tax collected must be shown on each invoice. The sales tax and discretionary sales surtax may be shown as one total, or each tax can be shown separately. In many cases, the actual tax you collect is more than a straight percentage of the sales or use tax and surtax. You must use the bracket system to calculate the tax due when any part of each total sale is less than a whole dollar amount. Example: A customer purchases a taxable item that sells for $60.67 (before tax) in a county with no discretionary sales surtax. To calculate the correct amount of Florida sales tax, the seller first multiplies $60 by 6% (state sales tax rate) to determine the sales tax on the whole dollar portion of the sale ($60 x 6% = $3.60). Using the bracket system, the seller then determines that the correct amount of sales tax on the amount less than a dollar ($.67) is $.05. Therefore, the total sales tax due on this transaction is $3.65 ($3.60 + $.05 cents).

Florida Annual Resale Certificate

Registered sales and use tax dealers are provided an Annual Resale Certificate to make tax-exempt purchases or rentals of property or services for resale. Provide a signed copy of your current Annual Resale Certificate to any seller when making purchases or rentals of property or services that you intend to resell or re-rent as part of your business. You may provide your sellers with either a paper or an electronic copy of your signed certificate. If you purchase or rent items that will be used in your business, your Annual Resale Certificate should not be used. It is your duty as a dealer to collect the applicable amount of sales and use tax and discretionary sales surtax when you finally resell or re-rent the property or service at retail. If you need help determining what you may buy or rent tax-exempt for resale, the Annual Resale Certificate for Sales Tax brochure (Form GT-800060) is posted on our Internet site. (Go to www.myflorida.com/dor and search for GT-800060.) If you are the selling dealer, and the purchaser who is buying items or taxable services for resale, does not present a current annual resale certificate but knows his or her sales tax certificate number, you can obtain a transaction resale authorization number through our Internet site or phone system. Verify a resale or exemption certificate and obtain a transaction resale authorization number by: Visiting our Internet site at www.myflorida.com/dor or Calling our automated toll-free verification system at 877-357-3725.

Line-by-Line Instructions
Line A. Sales/Services
Line A is used to report the total of all wholesale and retail sales transactions and certain untaxed purchases as follows: Sales, leases, or licenses to use certain property or goods (tangible personal property). Sales and rentals, admissions, amusement machine receipts, and vending machine receipts (except food and beverage reported on Line E). The amount of taxable sales from amusement machines are also separately reported on Line 19. Sales of services including nonresidential interior pest control, nonresidential interior janitorial/cleaning services, residential and nonresidential burglar and other protection services, and detective services. Sales and untaxed purchases of electric power or energy taxed at the rate of 7% sales tax, plus surtax. You must also report this amount on Line 17. Sales and untaxed purchases of dyed diesel fuel used in vessels or self-propelled off-road equipment taxed at the rate of 6% sales tax, plus surtax. You must also report this amount on Line 18. NOTE: Registered Florida motor vehicle dealers may use the method described in Tax Information for Motor Vehicle Dealers (Form GT-400400) to report tax on sales of motor vehicles to out-of-state residents. (Go to www.myflorida.com/dor and search for GT-400400.)

Proper Collection of Tax

Collecting the right amount of tax is important because mistakes will cost you money. Floridas state sales tax rate is 6%; however, there is an established bracket system for collecting sales tax on any part of each total taxable sale that is less than a whole dollar amount. Additionally, most counties also have a discretionary local option sales surtax. [State Sales and Use Tax Rate] + [Discretionary Sales Surtax Rate] = [Total Tax Rate]

Column 1. Gross Sales -

Enter the total amount of gross sales. Do not include tax collected in this amount.

Column 2. Exempt Sales -

Enter the total amount of tax-exempt sales included in Line A, Column 1. Enter 0 if none. Some examples of tax-exempt sales are sales for resale, sales of items specifically exempt, and sales to organizations that hold a Florida Consumers Certificate of Exemption.

Line B. Taxable Purchases - Use Tax

You owe use tax on taxable purchases of goods or services you have used or consumed that were: Internet and out-of-state purchases not taxed by the seller and NOT purchased for resale. Out-of-state or local purchases not taxed by a supplier and NOT purchased for resale whether ordered online, from a catalog, or by telephone. Taxable items, originally purchased untaxed for resale, which you, your business, or employees used or consumed. The use tax rate is the same as the sales tax rate (6% plus the applicable discretionary sales surtax rate). Include use tax and discretionary sales surtax on the return for the collection period during which you purchased, used, or consumed the item(s).

Column 3. Taxable Amount -

Subtract total exempt sales from gross sales and enter the taxable amount. You must also report the total amount of sales that are subject to sales tax but are exempt from discretionary sales surtax, on Line 15(a) or Line 15(b). You must report on Line 15(c), the total amount of sales for which you collected discretionary sales surtax at a rate different than the rate of the county in which you are located. In addition to reporting the Taxable Amount on the front of your return, remember to complete the back of the return for the following: Taxable sales or untaxed purchases of electric power or energy on Line 17. Taxable sales or untaxed purchases of dyed diesel fuel used in vessels or self-propelled off-road equipment on Line 18. Taxable sales from amusement machines on Line 19.

Column 1. Gross Sales - Not Applicable Column 2. Exempt Sales - Not Applicable Column 3. Taxable Amount Enter the total amount of purchases used or consumed that were not taxed by suppliers and not for resale. If you report purchases exempt from discretionary sales surtax, complete Line 15(a) or Line 15(b).

Column 4. Tax Collected -

Enter the total amount of tax collected, including discretionary sales surtax. You must also report the total amount of discretionary sales surtax due on Line 15(d).

Column 4. Tax Collected -

Amusement and Vending Machine Sales

You must be registered in each county where you operate vending and/or amusement machines. You must report the gross sales from amusement machines and vending machines containing items other than food and beverages, and the tax due. Total receipts from machines Tax Rate Divisor = Gross Sales. Total receipts from machines - Gross Sales = Tax due, including discretionary sales surtax. Gross Sales x Surtax Rate = Discretionary Sales Surtax collected. If you operate vending machines containing food or beverage items, complete Line E. If you operate amusement machines, complete Line 19. Sales/Surtax Rate
6.0% 6.25% 6.5% 6.75% 7.0% 7.25% 7.5% 7.75% 8.0%

Enter the total amount of use tax owed, including discretionary sales surtax. You must also report all discretionary sales surtax due on Line 15(d). If you paid sales tax to another state at a rate less than 6%, enter the total amount of Florida use tax, plus any applicable discretionary sales surtax on Line B, Column 4, and claim a credit for the tax paid to the other state on Line 6. When claiming a credit for sales tax paid to another state, make sure it is legally imposed. When in doubt, contact the tax agency in the state where the tax was paid.

Line C. Commercial Rentals

Taxable commercial rentals include the business of renting, leasing, letting, or granting a license to use or occupy any real property. Sales tax, plus discretionary sales surtax, is due on the total consideration charged for such use, which may include charges for property taxes (whether paid to the landlord or directly to the county tax collectors office), or common area maintenance. Rentals, leases, and licenses to use or occupy real property by related persons are also considered commercial rentals (e.g., a corporate owner leases property to his or her corporation). The $5,000 limitation for discretionary sales surtax does not apply to commercial rentals.

Amusement Divisor
1.040 1.0425 1.045 1.0475 1.050 1.0525 1.055 1.0575 1.0600

Other Vended Items Divisor

1.0659 1.0683 1.0707 1.0727 1.0749 1.0770 1.0791 1.0812 1.0833

Column 1. Gross Sales -

Example
The total receipts from an amusement machine(s) in a county with a combined sales and surtax rate of 6.5% total $100.00. Total receipts divided by the amusement machine divisor for the 6.5% rate equals gross sales. Total receipts minus gross sales equals tax due. Gross sales multiplied by the surtax rate equals discretionary sales surtax collected.

Enter the total amount of commercial rentals. Do not include tax collected in this amount.

Column 2. Exempt Sales -

$100 1.045 = $95.69 (gross sales) $100 $95.69 = $4.31 (tax due, including discretionary sales surtax) $95.69 x .005 = $.48 [discretionary sales surtax portion to be reported on Line 15(d)]

Enter the total amount of tax-exempt commercial rentals included in Line C, Column 1. Enter 0 if none. See section 212.031, Florida Statutes (F.S.), and Rule 12A-1.070, Florida Administrative Code (F.A.C.), for exemptions specifically available to commercial rentals.

Column 3. Taxable Amount Column 4. Tax Collected -

Subtract total exempt commercial rentals from total gross commercial rentals and enter the difference (the taxable amount). Enter the total amount of tax collected, including discretionary sales surtax. You must also report all discretionary sales surtax collected on Line 15(d).

Column 3. Taxable Amount Column 4. Tax Collected -

Subtract total exempt sales from total gross sales and enter the taxable amount. Enter the total amount of tax, including discretionary sales surtax. You must also report all discretionary sales surtax collected on Line 15(d). Sales/Surtax Rate
6.0% 6.25% 6.5% 6.75% 7.0% 7.25% 7.5% 7.75% 8.0%

Line D. Transient Rentals

Transient rentals are leases or rentals of living accommodations, such as hotels, motels, single-family dwellings, multi-unit dwellings, apartments, rooming houses, condominiums, timeshare resorts, vacation houses, beach houses, mobile homes, or any other living or sleeping or housekeeping accommodations. Tax must be collected and paid on all rental charges, including any rental charges that are required to be paid by the guest as a condition of the use of the accommodation, unless the rental charge is specifically exempt. See Rule 12A-1.061, F.A.C., for more information on what constitutes a rental charge and which rental charges are specifically exempt. Some counties impose one or more local option taxes on transient rentals. Many counties self-administer these taxes. Contact your county taxing agency to determine whether your county imposes one of these taxes and if you are required to report and pay the taxes directly to your county taxing agency or to the Department of Revenue.

Food and Beverage Divisor

1.0645 1.06655 1.0686 1.0706 1.0726 1.07465 1.0767 1.0788 1.0808

Example
The total receipts from a soft drink machine in a county with a combined sales and surtax rate of 6.5% total $100. Total receipts divided by the food and beverage divisor for the 6.5% rate equals gross sales. Total receipts minus gross sales equals tax due, including discretionary sales surtax. Gross sales multiplied by the surtax rate equals discretionary sales surtax collected. $100 1.0686 = $93.58 (gross sales) $100 $93.58 = $6.42 (tax due, including discretionary sales surtax) $93.58 x .005 = $.47 [discretionary sales surtax to be reported on Line 15(d)]

Column 1. Gross Sales -

Enter the total gross amounts (rental charges) charged for transient rentals only. Do not include tax collected in this amount.

Column 2. Exempt Sales -

Line 5. Total Amount of Tax Collected

Add all the amounts in Column 4, Lines A through E, and enter the total amount of tax collected.

Enter the total amount of tax-exempt transient rentals included in Line D, Column 1. Enter 0 if none.

Column 3. Taxable Amount -

Subtract total exempt transient rentals (Column 2) from total gross transient rentals (Column 1) and enter the difference (the taxable amount).

Line 6. Less Lawful Deductions

Enter the total amount of all allowable tax deductions, except DOR credit memos (reported on Line 8). Lawful deductions include tax refunded by you to your customers for returned goods or allowances for damaged merchandise, tax paid by you on purchases of goods intended for use or consumption but sold by you instead, enterprise zone jobs credits, and any other deductions allowed by law. If you are claiming any approved enterprise zone jobs credits, report the amount of the credits on Line 6 and on Line 16. Do not include documentation with your return. The amount reported on Line 6 cannot be more than the amount reported on Line 5. If Line 6 exceeds Line 5, adjust the amount on Line 6 to equal the amount on Line 5, and claim any remaining balance on Line 6 of your next return.

Column 4. Tax Collected -

Enter the total amount of tax collected, including any discretionary sales surtax and any local option tax (for example, tourist development tax) administered by the Department of Revenue. You must also report all discretionary sales surtax collected on Line 15(d). The $5,000 limitation for discretionary sales surtax does not apply to transient rentals.

Line E. Food & Beverage Vending

If you operate food and beverage vending machines, compute your gross sales by dividing the total receipts from the machine(s) by the appropriate food and beverage divisor for the county where the machine(s) is located.

Line 7. Total Tax Due

Subtract Line 6 from Line 5 and enter the amount on Line 7.

Column 1. Gross Sales -

Enter the total amount of gross sales computed from food and beverage vending machines receipts. Do not include tax collected in this amount.

Column 2. Exempt Sales -

Enter the total amount of tax-exempt sales included in Line E, Column 1. Enter 0 if none.

Lines 8-9. Estimated Tax

If you paid $200,000 or more sales and use tax (excluding discretionary sales surtax) on returns you filed during the most recent state fiscal year (July through June), you must make an estimated sales tax payment every month, starting with the December return, due January 1. If this is your FINAL return or if you have questions about estimated tax, call Taxpayer Services.

Method 2 Current Month/Previous Year Calculate 60% of your sales tax collected for the same month of the previous calendar year. Example: When completing your December return, multiply the amount on Line 7 of your January return for the same calendar year (less discretionary sales surtax) by 60%. Enter that amount on Line 9. Method 3 Current Month Calculate 60% of the tax collected for the next months return. Example: When completing your December return, your estimated tax liability is 60% of what you will collect and report (minus discretionary sales surtax) on your January return. Enter that amount on Line 9. Penalty for Underpayment of Estimated Tax If you underpaid your last months estimated tax on Line 9, you owe a penalty of 10% on the underpaid amount. A Notice of Additional Tax Due will be issued by the Department if you underpaid estimated tax.

Line 8. Less Estimated Tax Paid/ Department of Revenue (DOR) Credit Memo -

Enter the total amount of estimated tax you paid last month, the amount of any sales tax credit memo(s) issued by the Department, and the amount of rural and/or urban high crime area job tax credits for which you have received a letter of approval from the Department. If the total amount of credits exceeds the Total Tax Due (Line 7), adjust the Line 8 amount to equal Line 7, and claim any remaining balance on Line 8 of your next return. If this is your FINAL return, complete an Application for Refund Sales and Use Tax (Form DR-26S) to obtain a refund of the credit balance.

Line 10. Amount Due

Subtract the amount on Line 8 from Line 7. Add the amount on Line 9. Enter the result on Line 10. The amount entered on Line 10 cannot be negative.

Line 9. Plus Estimated Tax Due Current Month Enter the total amount of estimated tax due, if applicable, calculated using one of the following three methods. You are NOT required to use only one method and may choose to use any one of these methods throughout the year.

Line 11. Less Collection Allowance

If you file your return and payment on time, you are entitled to a collection allowance. You may choose to donate your collection allowance to the Educational Enhancement Trust Fund. This fund is used to purchase up-to-date technology for classrooms in local school districts in Florida. You must make this choice on EACH original return filed. You cannot make this choice after your return is filed. See Tax Information Publication #06A01-20 for more information. (Go to www.myflorida.com/dor and search for TIP #06A01-20.) If you choose to donate your collection allowance to education, you must: Check the check box on the return; Leave Line 11 blank; and Timely pay your tax and file your return. The amount of your payment is the Amount Due with Return (Line 14), without a deduction for the collection allowance. When you check the check box and leave Line 11 blank, we will calculate the proper collection allowance and transfer this amount to the Educational Enhancement Trust Fund. If you are not donating your collection allowance to education, and you file your return and pay tax on time, enter your collection allowance on Line 11. The collection allowance is 2.5% (.025) of the first $1,200 of the Amount Due (Line 10), not to exceed $30. If your return or payment is late, enter 0.

Three Methods for Computing Estimated Tax

The percentage factor for calculating estimated tax is 60%. Your estimated tax liability is based only on Florida sales and use tax due (Form DR-15, Line 7, Total Tax Due minus discretionary sales surtax). If you incorrectly calculate or forget to enter your estimated tax, you cannot amend your return. Compute your estimated tax liability by one of the following methods: Method 1 Average Tax Liability Calculate 60% of your average sales tax collected for the months during the previous calendar year that you reported taxable transactions. Example: When completing your December return, calculate your average sales tax collections for the entire prior calendar year. To calculate your average, complete the following steps: Step 1. Review all of your sales tax returns filed for the calendar year. Step 2. Add together the amounts from Line 7 (minus any discretionary sales surtax) from each return. Step 3. Divide the total of all Line 7 amounts by the number of returns filed with tax due on Line 7 to compute the monthly average sales tax collected. Step 4. Multiply your monthly average sales tax collected by 60%. Step 5. Enter the amount determined in Step 4 on Line 9 of each return due the following year, beginning with your December return due January 1.

Line 12. Plus Penalty (for Late Returns or Payments)

The penalty is either: A minimum of $50 if 10% of Line 10 is less than $50, or 10% of the amount due shown on Line 10. Remember, if your return or payment is late, you will owe the minimum penalty of $50 even if you are filing a late zero tax due return.

Most counties impose a local option discretionary sales surtax that must be collected on taxable transactions. You must collect discretionary sales surtax along with the 6% state sales tax and send both taxes to the Department. Current discretionary sales surtax rates for all counties are listed on Form DR-15DSS, Discretionary Sales Surtax Information, posted on our Internet site. If your business location is in Florida, the discretionary sales surtax rate printed on your tax returns is the rate in effect for the county where your business is located. If your business is located outside of Florida, no discretionary sales surtax rate is printed on your returns. However, all dealers must collect discretionary sales surtax on taxable sales when the transaction occurs in, or delivery is into, a county that imposes a surtax. Use the chart to help you determine when and at what rate to collect discretionary sales surtax. For motor vehicle and mobile home sales, use the surtax rate of the county identified as the residence address of the purchaser on the registration or title document for the motor vehicle or mobile home. The surtax applies to the first $5,000 of the sales amount on any item of tangible personal property. The $5,000 limitation does not apply to rentals of real property, transient rentals, or services. Include discretionary sales surtax with tax reported on Lines A through E in Column 4 of your DR-15 return. Do not send discretionary sales surtax collections to the county tax collectors office.

Line 13. Plus Interest

If your payment is late, you owe interest on the Amount Due (Line 10). Florida law provides a floating rate of interest for late payments of taxes and fees due, including discretionary sales surtax. Interest rates, including daily rates, are published in Tax Information Publications that are updated semiannually on January 1 and July 1 each year and posted online at www.myflorida.com/dor.

Line 14. Amount Due with Return

If you file your return and payment on time and you are not donating your collection allowance to education, subtract Line 11 from Line 10 and enter the amount due on Line 14. If your return or payment is late, add Lines 12 and 13 to Line 10 and enter the amount due on Line 14. Line 14 is the amount you owe.

Electronic Payment Check Box

If you make your payment electronically, check the box in the bottom left corner of your DR-15 return.

Lines 15(a) - 15(d). Discretionary Sales Surtax

If you sell, rent, deliver, or receive taxable merchandise or services in or at a location within a county imposing a discretionary sales surtax, you are required to collect surtax at the rate imposed in the county where the merchandise or service is delivered. The discretionary sales surtax also applies to the rental of real property and transient rentals and is collected at the county rate where the property is located.

Line 15(a). Exempt Amount of Items Over $5,000

Enter the amount in excess of $5,000 on each single sale of taxable tangible personal property (reported on Line A) and the amount in excess of $5,000 for each single purchase for which sales tax and discretionary sales surtax is due (reported on Line B). Example: If you sold a single item for $7,000, include $2,000 (the amount over $5,000) on Line 15(a). Do NOT include exempt sales reported in Column 2.

When and at What Rate to Collect Discretionary Sales Surtax (Local Option County Tax) on Taxable Sales
If a selling dealer located in any Florida county If a selling dealer located in any Florida county If a selling dealer located in any Florida county If an out-of-state selling dealer If an out-of-state selling dealer with a discretionary surtax with or without a discretionary surtax with or without a discretionary surtax sells & delivers sells & delivers sells & delivers sells & delivers sells & delivers into the county where the selling dealer is located into counties with different discretionary surtax rates into counties without a discretionary surtax into a Florida county with a discretionary surtax into a Florida county without a discretionary surtax surtax is collected at the county rate where the delivery is made surtax is collected at the county rate where the delivery is made surtax is not collected surtax is collected at the county rate where the delivery is made surtax is not collected

Line 15(b). Other Taxable Amounts NOT Subject to Surtax

Enter the amount of taxable sales or purchases included in Column 3 that are not subject to discretionary sales surtax. This includes services and tangible personal property delivered into a non-surtax county that are subject to sales tax, but not subject to discretionary sales surtax. Do NOT include exempt sales reported in Column 2.

Line 17. Taxable Sales/Untaxed Purchases of Electric Power or Energy

Enter the taxable amount of sales or untaxed purchases of electric power or energy subject to the 7% state rate. If the sale or untaxed purchase of electric power or energy occurred in a county that imposes discretionary sales surtax, the tax rate would be 7%, plus the applicable discretionary sales surtax rate.

Line 15(c). Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate
You must report the total amount of sales for which you collected discretionary sales surtax at a rate different than the rate of the county in which you are located on Line 15(c). Enter the taxable amounts from Line A, Column 3, for which you collected discretionary sales surtax at a rate different than the county in which you are located. This amount would consist of taxable sales where you delivered the merchandise into a county with a different discretionary sales surtax rate. Example: A business located in a county with a 1% discretionary sales surtax rate sells a single taxable item for $3,000 and delivers the merchandise into a county with a 1.5% discretionary sales surtax rate. The discretionary sales surtax is to be collected at 1.5%. The business will report the $3,000 on Line 15(c), since this is the taxable amount that was subject to a different county discretionary sales surtax rate. The business will report the surtax collected at 1.5% on Line 15(d).

Line 18. Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel

Enter the total amount of sales and untaxed purchases of dyed diesel fuel used in vessels or self-propelled off-road equipment. If the sale or purchase of dyed diesel fuel occurred in a county that imposes discretionary sales surtax, the tax rate would be 6%, plus the applicable discretionary sales surtax rate.

Line 19. Taxable Sales from Amusement Machines

Enter the amount of taxable sales from amusement machines.

Line 20. Rural and/or Urban High Crime Area Job Tax Credits
Enter the amount of rural and/or urban high crime area job tax credits for which you have received a letter of approval from the Department on Line 20 and include this amount on Line 8. Follow the instructions sent to you with the letter of authorized rural and/or urban high crime area job tax credits.

Line 15(d). Total Amount of Discretionary Sales Surtax Collected

Enter the total amount of discretionary sales surtax due on Line 15(d). Do not include state sales tax in this amount.

Line 21. Other Authorized Credits

Enter only credits specifically authorized by the Department. Follow the instructions sent to you from the Department.

Line 16. Total Enterprise Zone Jobs Credits

Enter the total of all enterprise zone jobs credits on Line 16. All approved enterprise zone jobs credits must be taken as provided by law. If you have any questions regarding how to request or deduct any enterprise zone jobs credits, call the Return Reconciliation Unit, Department of Revenue, at 850-717-6637.

Signature(s)
Sign and date your return. For corporations, an authorized corporate officer must sign. If someone else prepared the return, the preparer must also sign and date the return in the spaces provided. Please provide telephone number(s) in the space(s) provided.

Resources
To order coupon books, call: Taxpayer Services or The service center nearest you.

Information, forms, and tutorials are available on our Internet site at:

www.myflorida.com/dor
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115. For a written reply to tax questions, write: Taxpayer Services Florida Department of Revenue 5050 W Tennessee St Mail Stop 3-2000 Tallahassee FL 32399-0112

Get the Latest Tax Information

Sign up to get e-mail notices automatically when we post: Tax Information Publications (TIPs). Facts on Tax, a quarterly publication. Proposed rules, notices of rule development workshops, and more. Sign up at: www.myflorida.com/dor