Florida Taxes On Laundering, Dry Cleaning, And Alterations Sheet

If materials bought for resale are used (not resold), you must report and pay use tax on those items,

plus any applicable discretionary sales surtax, penalties, and interest. Florida law imposes additional

penalties for intentional misuse of an Annual Resale Certificate for Sales Tax.

Sales and Use Tax Rates

Florida’s sales and use tax rate is six percent; however, most Florida counties also impose a

discretionary sales surtax which must be collected and/or remitted. The surtax rate varies, depending

on the county. You can get a list of surtax counties and rates (Form DR-15DSS) and a Discretionary

Sales Surtax brochure (Form GT-800019) from our web site at

Use Tax

Dry-cleaning or laundering equipment that is purchased out of state but used in Florida is subject to

Florida use tax and discretionary sales surtax may also apply. Use tax and surtax may also be due on

such equipment brought into Florida within six months from the date of purchase. If tax was paid to

another state at a rate less than Florida’s six percent rate and applicable surtax, the difference in tax is

owed to the State of Florida.

Who Must Register to Collect Tax?

Businesses must register with us to collect sales and use tax and/or solid waste fees (including gross

receipts tax on dry cleaning and laundering). You can register to collect and/or report tax through our

Internet site. The site will guide you through an application interview that will help you determine your

tax obligations. If you do not have Internet access, you can complete a paper Application to Collect

and/or Report Tax in Florida (Form DR-1).

Businesses that register to collect sales tax must complete a separate application for each location;

however, owners of dry cleaning and dry drop-off facilities who operate multiple locations need only a

single registration to pay solid waste fees (including gross receipts tax on dry cleaning and laundering).

After your application is approved, the Department will send you a Certificate of Registration and the

appropriate tax returns. Depending on the tax(es) you registered for, you will receive a Sales and Use

Tax Return (DR-15) and/or a Solid Waste and Surcharge Return (DR-15SW).

When Is Tax Due?

The taxes that you collect are State of Florida funds and must be timely sent to the Department of

Revenue. Tax returns and payments are due on the 1st and late after the 20th day of the month

following the date of sale. For example, if a sale takes place on the 1st of one month, then sales tax is

not due until the 1st of the next month.

Tax returns and payments postmarked after the 20th are late (however, if the 20th falls on a Saturday,

Sunday, or state or federal holiday, returns will not be considered late if they are postmarked on the first

business day following the 20th).

If you make tax payments using electronic funds transfer (EFT), funds must be transmitted no later than

5:00 p.m., ET, on the business day prior to the 20th.

Penalty and Interest

A taxpayer who files a late return or is late in paying the tax due will be assessed a late penalty of 10

percent of the amount of tax owed, but no less than $50. The $50 minimum penalty applies even if no

tax is due. Penalty will also be assessed if the return or payment is submitted on time but is incomplete.

A floating rate of interest applies to underpayments and late payments of tax. The rate is updated

January 1 and July 1 of each year by using the formula established in section 213.235, Florida

Statutes. Current and prior period interest rates are posted on our web site.

Florida Department of Revenue, Taxes on Laundering, Dry Cleaning, and Alterations, Page 3

Florida Taxes On Laundering, Dry Cleaning, And Alterations Sheet - 2009 Page 3