Sales And Use Tax On Vending Machines Instructions (Page 3 of 5) in pdf

Sales And Use Tax On Vending Machines Instructions Page 3

6.5%

1.0686

1.0707

6.75%

1.0706

1.0727

1.0726

1.0749

7.25%

1.07465

1.0770

7.5%

1.0767

1.0791

Gross receipts divided by your gross receipts divisor equals gross sales.

Gross receipts minus gross sales equals the tax due.

Who Must Register to Collect Tax?

The machine operator is responsible for remitting tax on the gross receipts from the machine. Owners leasing a

machine to an operator are required to register and collect sales tax from the operator on the lease payments they

receive. A location owner who is not already registered for some other purpose is required to register and collect sales

tax on the commission or fee received from the operator.

However, a machine operator who has a direct pay permit from the Department of Revenue can self-accrue and remit

the tax due on the commission, license fee, or rent paid to the location owner for the lease or license to use real

property. This relieves the location owner of the obligation to collect tax. To apply for a permit, submit

Form DR-

16A, Application for Self-Accrual Authority/Direct Pay Permit - Sales and Use Tax. See "For Information and Forms"

on the back panel to obtain this form.

How Do I Register?

You can register to collect and/or report tax via the Department’s Internet site. Go to and

click on e-Services. If you do not have Internet access, you can complete a paper Application to Collect and/or Report

Tax in Florida

(Form

DR-1). To obtain this form, see "For Information and Forms" on the back panel.

Owners or operators with machines in several counties need a separate registration for each county in which their

machines are located. If all the machines are located in one county, one registration is sufficient.

When is Tax Due?

Returns and payments are due on the 1st and late after the 20th day of the month following the month the receipts are

removed from the machine. For example, if the receipts are removed on the 1st of one month, then tax is not due until

the 1st of the next month.

Returns and payments postmarked after the 20th are late. However, if the 20th falls on a Saturday, Sunday, or federal

or state holiday, returns will not be considered late if they are postmarked on the first business day following the 20th.

Sales And Use Tax On Vending Machines Instructions Page 3