Form Dr-15 Csn - Sales And Use Tax Return - Line-By-Line Instructions - Department Of Revenue

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DR-15 CSN
DR-15CS Sales and Use Tax Return — Line-by-Line Instructions
R. 01/01
Line A, Sales
the applicable discretionary sales surtax rate). Use tax must be
“Sales” means the total of all wholesale and retail sales transactions.
remitted on the return for the collection period during which the item is
“Sales” includes, but is not limited to:
used or consumed. Purchases of: 1) self-propelled, power-drawn, or
power-driven farm equipment; 2) dyed diesel fuel for off-road use; 3)
Sales, leases, or licenses to use certain property or goods
commercial telecommunications services; and 4) and electric power or
(tangible personal property)
energy used that were not taxed at the time of purchase must be
Sales and rentals/admissions, amusement machine receipts, and
included in Line A.
vending machine receipts for all items other than food and
beverage
Column 1, Gross Sales Not Applicable
Leases or licenses to use real property
Column 2, Exempt Sales Not Applicable
Purchases of machines including vending/amusement machines,
Column 3, Taxable Amount
machine parts, and repairs thereof
Enter the total amount of purchases used or consumed that were not
Sales, purchases, and/or rentals of self-propelled, power-drawn,
taxed by suppliers and not for resale. If you report purchases exempt
power-driven farm equipment (2.5% rate)
from discretionary sales surtax, complete Lines 15(a) and 15(b) on the
Sales/purchases of commercial telecommunications services,
back of the return. Report purchases subject to discretionary sales
electric power or energy (7% rate)
surtax on Line 16.
Sales/purchases of prepaid telephone calling cards (6% rate)
Sales/purchases of dyed diesel fuel for off-road use, including all
Column 4, Tax Collected
vessels (6% rate)
Enter the total amount of use tax owed, including discretionary sales
surtax. Report the discretionary sales surtax owed on Line 17 on the
Amusement and Vending Machine Sales - Operators of amusement
back of the return.
machines and vending machines containing items other than food and
beverage should compute their gross sales by dividing the total receipts
Line C, Services
from the machine(s) by the appropriate divisor for the county tax rate
Taxable services include commercial pest control, commercial/
where the machine(s) is located (see table below). Prepaid telephone
residential burglary/security, commercial maintenance/cleaning and
calling cards sold through vending machines are taxable at 6%.
detective services.
Amusement machine operators must complete Lines 24 (a) and (b) on
Column 1, Gross Sales
the back of the return. Operators of vending machines containing food
Enter the total amount of gross sales of services and untaxed services.
or beverage items, see Line E.
Do not include tax collected in this amount.
Other Vended Items
Column 2, Exempt Sales
Sales/Surtax
Amusement
Enter the total amount of tax-exempt sales of services included in Line
(including Prepaid Telephone Calling Cards)
Rate
Divisor
Divisor
C, Column 1. Enter zero, if none.
6.0%
1.040
1.0659
Column 3, Taxable Amount
Subtract total exempt sales from gross sales and enter the taxable
6.5%
1.045
1.0707
amount. If you report sales of services exempt from discretionary sales
6.75%
1.0475
1.0727
surtax, complete Line 15(b) on the back of the return. Report sales of
services subject to discretionary sales surtax on Line 16.
7.0%
1.050
1.0749
Column 4, Tax Collected
7.5%
1.055
1.0791
Enter the amount of total tax collected, including discretionary sales
Column 1, Gross Sales
surtax. Report the discretionary sales surtax collected on Line 17 on
Enter the total amount of gross sales. Do not include tax collected in
the back of the return.
this amount.
Line D, Transient Rentals
Column 2, Exempt Sales
Transient rentals are leases or rentals of short term (6 months or less)
Enter the total amount of tax-exempt sales included in Line A, Column
living accomodations such as hotels, motels, condominiums,
1. Enter zero, if none. Tax-exempt sales include, but are not limited to,
apartments, houses, etc. Declared exempt facilities, which include
sales for resale, sales of items specifically exempt, and sales to exempt
migrant labor camps, travel trailer parks, mobile home parks, and
organizations.
recreational vehicle parks, are not subject to tax (see Section 212.03,
Column 3, Taxable Amount
F.S.). If the 11th and 12th digits of your certificate of registration number
Subtract total exempt sales from gross sales and enter the taxable
are 39 or 85, you must report transient rentals on this line. Other rentals
amount. If you report sales exempt from discretionary sales surtax,
are reported on Line A.
complete Lines 15(a) and 15(b) on the back of the return. Report sales
Column 1, Gross Sales
subject to discretionary sales surtax on Line 16.
Enter the total gross sales of amounts charged for transient rentals
Column 4, Tax Collected
only. Do not include tax collected in this amount.
Enter the total amount of tax collected, including discretionary sales
Column 2, Exempt Sales
surtax. Report the discretionary sales surtax collected on Line 17 on
Enter the total amount of tax-exempt transient rentals included in Line
the back of the return.
D, Column 1. Enter zero, if none.
Line B, Taxable Purchases
Column 3, Taxable Amount
Taxable purchases are goods or services you have used or consumed
Subtract total exempt transient rentals from total gross transient rentals
that were not taxed by your suppliers and not purchased for resale
and enter the taxable amount. If you report transient rentals exempt
(e.g., from catalogs, the Internet, or local or out-of-state vendors), and
from discretionary sales surtax, complete Lines 15(a) and 15(b) on the
taxable items originally purchased untaxed for resale but later used or
back of the return. Report transient rentals subject to discretionary
consumed by the business. You must pay use tax on these taxable
sales surtax on Line 16.
purchases. The use tax rate is the same as the sales tax rate (6% plus

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