Form Dr-15aw - Sales And Use Tax Worksheet Instructions 2000
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1DR-15AW
2000 Sales and Use Tax Worksheet Instructions
R. 11/99
Eligibility
Dealers must answer “NO” to all of the following questions to be eligible for filing an annual or semi-annual DR-15SA:
Yes No
Do you report transactions for prepaid phone cards?
Do you report transactions for: vending/amusement machines, transient rentals, farm equipment, titled vehicles, or
commercial telecommunications/energy?
Do you claim Enterprise Zone, Rural Job Tax, or Urban High Crime Area Job Tax Credits?
Do you report transactions of services for: commercial pest control, residential/commercial burglary/security, commercial
maintenance/cleaning, or detective services?
Do you make sales or purchases of dyed diesel fuel for use in self-propelled off-road equipment (including all vessels)?
If you answered “YES” to any of these questions, then STOP. You must complete Form DR-15, Sales and Use Tax Return, available
by FAX on Demand at 1-850-922-3676, calling Taxpayer Services at 1-800-352-3671 (in Florida only) or 850-488-6800, or calling or
visiting your nearest Florida Department of Revenue Service Center. Hearing or speech impaired persons may call the TDD line at
1-800-367-8331.
General Information
The Sales and Use Tax Worksheet is provided on the reverse side to assist you in filing your tax return(s); you are NOT required to use this
worksheet .
Line-by-Line Instructions for Using the Sales and Use Tax Worksheet
Line 1 — Gross Sales
Enter total gross sales, admissions, and rentals. DO NOT INCLUDE TAX COLLECTED IN THE TOTAL GROSS SALES. However,
you should include exempt sales.
Line 2 — Less Exempt Sales
Enter any tax-exempt sales or exempt rentals included in Line 1. If none, enter zero. This may include, but is not limited to sales for
resale, sales of items specifically exempt, and sales to exempt organizations.
Line 3 — Taxable Sales/Purchases
Enter the result of Line 1 minus Line 2, plus any taxable purchases. In addition to sales tax on taxable sales, dealers are required to
self-accrue and remit use tax on any taxable purchases that were not taxed (e.g., from catalogs or from local or out-of-state vendors).
This includes items originally purchased for resale, but later used or consumed by the dealer. Use tax is due when items are used or
consumed by the dealer. Note: Any taxable sales and purchases NOT subject to discretionary sales surtax must be reported
separately on Line A.
Example: Gross sales of $100 minus exempt sales of $10, plus taxable purchases of $5, equals $95 on Line 3.
Line 4 — Total Tax Collected
Enter total tax collected or accrued, including discretionary sales surtax. The discretionary sales surtax collected must also be
reported separately on Line B.
Line 5 — Less Lawful Deductions
Enter tax refunded by you to your customers because of canceled or rescinded sales; tax on allowances for damaged merchandise;
tax paid by you on purchases of goods intended for use or consumption but subsequently resold; and any other deductions allowed by
law. DO NOT INCLUDE DOCUMENTATION WITH YOUR RETURN. THE DEPARTMENT MAY LATER REQUEST
DOCUMENTATION TO SUPPORT THIS DEDUCTION.
Line 6 — Less DOR Credit Memo
Enter the amount of any sales tax CREDIT MEMO issued to you by the Department.
Line 7 — Total Tax Due
Enter the result of Line 4 minus Lines 5 and 6. If negative, enter zero (0). Claim any remaining balance of lawful deductions on Line 5
of your next return or any remaining credit memo balance on Line 6 of your next return. If this is your FINAL return, contact the
Department to request an Application for Refund .
Discretionary Sales Surtax Information
Line A — Taxable Sales/Purchases Not Subject to Discretionary Sales Surtax
Enter on Line A the total of all sales/purchases that were not subject to discretionary sales surtax.
Line B — Total Discretionary Sales Surtax Collected
Enter the total amount of discretionary sales surtax collected. All discretionary sales surtax collected must be included with total tax reported
on Line 4. There is no need to designate a county for the surtax you remit. Contact DOR for updated discretionary sales surtax rates.
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