Form Dr-15ezcs Sales And Use Tax Return Florida Page 2
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2Proper Collection of Tax: Florida’s general sales tax rate is 6 percent; however, there is an established “bracket system” for
calculating the tax due when any part of each total taxable sale is less than a whole dollar amount. Other rates may also apply. See
instructions.
Discretionary Sales Surtax: Most counties levy a discretionary sales surtax on most transactions subject to sales and use tax.
These taxes are distributed to local governments throughout the state. The amount of money distributed is based on how you
complete your tax return, especially the lines on the back of the return. Dealers should impose discretionary sales surtax on taxable
sales when delivery or use occurs in a county that imposes surtax. Please see Form DR-15DSS (if enclosed) or visit us online at
to obtain a copy. This form provides you with each county’s discretionary sales surtax rate(s).
Fraud Penalties: There are specific penalties imposed for fraud, fraudulent claim of exemption, failure to collect and pay over, or
an attempt to evade or defeat the sales tax. Please see the instructions for detailed information regarding the penalties, fines, and
punishments for certain sales tax offenses.
DOLLARS
CENTS
,
,
Under penalties of perjury, I declare that I have read this return
1. Gross Sales
and the facts stated in it are true (sections 92.525(2), 212.12, and
(Do not include tax)
837.06, Florida Statutes).
,
,
2. Exempt Sales
(Include these in
Gross Sales, Line 1)
Signature of Taxpayer
Date
Telephone #
,
3. Taxable Sales/Purchases
(Include Internet/Out-of-State
Purchases)
,
Signature of Preparer
Date
Telephone #
4. Total Tax Collected
(Include Discretionary Sales Surtax
from Line B)
,
5. Less Lawful Deductions
Discretionary Sales Surtax Information
,
,
A. Taxable Sales and
6. Less DOR Credit Memo
Purchases NOT Subject
to DISCRETIONARY
,
,
SALES SURTAX
7. Total Tax Due
B. Total Discretionary
Sales Surtax Collected
,
8. Less (-) Collection Allowance; or if
Check here
if donating collection allowance to education, and leave Line 8 blank.
Late, Plus (+) Penalty and Interest
,
9. Amount Due With Return
Please do not fold or staple.
(Enter this amount on front)
DOLLARS
CENTS
,
,
Under penalties of perjury, I declare that I have read this return
1. Gross Sales
and the facts stated in it are true (sections 92.525(2), 212.12, and
(Do not include tax)
837.06, Florida Statutes).
,
,
2. Exempt Sales
(Include these in
Gross Sales, Line 1)
Signature of Taxpayer
Date
Telephone #
,
3. Taxable Sales/Purchases
(Include Internet/Out-of-State
Purchases)
,
Signature of Preparer
Date
Telephone #
4. Total Tax Collected
(Include Discretionary Sales Surtax
from Line B)
,
5. Less Lawful Deductions
Discretionary Sales Surtax Information
,
,
A. Taxable Sales and
6. Less DOR Credit Memo
Purchases NOT Subject
to DISCRETIONARY
,
,
SALES SURTAX
7. Total Tax Due
B. Total Discretionary
Sales Surtax Collected
,
8. Less (-) Collection Allowance; or if
Check here
if donating collection allowance to education, and leave Line 8 blank.
Late, Plus (+) Penalty and Interest
,
9. Amount Due With Return
Please do not fold or staple.
(Enter this amount on front)
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