Form Dr-15 Csn - Sales And Use Tax Return - Line-By-Line Instructions - Department Of Revenue (Page 2 of 4) in pdf

Column 4, Tax Collected

the DOR credit memo(s) exceeds the total tax due on Line 7, claim the

Enter the amount of total tax collected based on the transient rental rate

remaining credit memo balance on Line 8 of your next return. If this is

including discretionary sales surtax. Report the discretionary sales

your final return, contact the Department to request an Application for

surtax collected on Line 17 on the back of the return.

Refund .

Line E, Food & Beverage Vending

Line 9, Plus Estimated Tax Due Current Month

Operators of food and beverage vending machines should compute

Enter the total amount of estimated tax due as calculated using one of

their gross sales by dividing the total receipts from the machine(s) by

the three methods as follows.

the appropriate food and beverage divisor for the county where the

Three Methods for Computing Estimated Tax

machine(s) is located.

The percentage factor for calculating estimated tax is 60%. Estimated

tax liability is based only on Florida sales and use tax due (Form DR-

Effective July 1, 1999

15, Line 7, Total Tax Due minus discretionary sales surtax). If you

Sales/Surtax

Food and Beverage

forget to enter or incorrectly calculate estimated tax, you cannot

Rate

Divisor

amend your return. Compute your estimated tax liability by one of the

6.0%

1.0645

following methods:

6.5%

1.0686

Method 1

6.75%

1.0706

Calculate 60% of your average sales tax liability for those months

during the previous calendar year that you reported taxable

7.0%

1.0726

transactions. If you correctly calculate your estimated tax using this

7.5%

1.0767

method, you will not be assessed a penalty for underpayment of

estimated tax.

Column 1, Gross Sales

Example: When completing your December 2000 return, calculate your

Enter the total amount of gross sales computed from food and

average sales tax liability for the 2000 calendar year. To calculate your

beverage vending machines receipts. This amount does not include tax

average, complete the following steps:

collected.

Step 1. Review all of your 2000 sales tax returns (including December

Column 2, Exempt Sales

return).

Enter the total amount of tax-exempt sales included on Line E, Column

Step 2. Add together the amounts from Line 7 (minus any

1. Enter zero, if none.

discretionary sales surtax) for all 2000 returns.

Column 3, Taxable Amount

Step 3. Divide the total of all Line 7 amounts by the number of returns

Subtract total exempt sales from gross sales and enter the taxable

filed with tax due on Line 7. This is your 2000 average sales

amount. If you report sales exempt from discretionary sales surtax,

tax liability.

complete Line 15(b) on the back of the return. Report vending sales

Step 4. Multiply your 2000 average sales tax liability by 60%.

subject to discretionary sales surtax on Line 16.

Step 5. Enter the amount determined in Step 4 on Line 9.

Column 4, Tax Collected

Method 2

Enter the total amount of tax collected, including discretionary sales

Calculate 60% of your sales tax collected during the same month of the

surtax. Report the discretionary sales surtax collected on Line 17 on

previous calendar year.

the back of the return.

Example: When completing your December 2000 return, look at your

Line 5, Total Amount of Tax Collected

January 2000 return and multiply the amount from Line 7 (minus

Add all the amounts in Column 4, Lines A through E, and enter the total

discretionary sales surtax) by 60%. Enter that amount on Line 9.

amount of tax collected. If discretionary sales surtax was collected, it

must be included in this amount.

Method 3

Calculate 60% of the tax collected for the collection period following this

Line 6, Less Lawful Deductions

return.

Enter the total amount of all allowable tax deductions. Do not report

sales tax credit memos on this line (see Line 8 instructions).

Example: When completing your December 2000 return, your

estimated tax liability is 60% of what you will collect (minus

Lawful deductions include tax refunded by you to your customers

discretionary sales surtax) for the January 2001 return. Enter that

because of returned goods, allowances for damaged merchandise, tax

amount on Line 9.

paid by you on purchases of goods intended for use or consumption but

resold instead, enterprise zone jobs credits, and any other deductions

Line 10, Amount Due

allowed by law.

Enter the result of Line 7 minus Line 8 plus Line 9. The amount entered

•

Do not include documentation with your return. Documentation to

on Line 10 cannot be negative. If this calculation results in a negative

support lawful deductions may be requested later.

amount, contact Taxpayer Services.

•

If you are claiming enterprise zone jobs credits, first complete

Line 11, Less Collection Allowance

Lines 18-20.

If your return and payment are filed on time, enter your collection

allowance. The collection allowance is 2.5% (.025) of the first $1,200 of

Line 7, Total Tax Due

tax due from Line 10, not to exceed $30. If late, enter zero and proceed

Subtract Line 6 from Line 5 and enter the amount. If negative, enter

to Lines 12 and 13.

zero (0).

Line 12, Plus Penalty

Lines 8 and 9, Estimated Tax

Penalty for Late Filing - If your return or payment is late, enter 10% of

If you paid $200,000 or more sales and use tax (excluding any

the amount due from Line 10 for each 30 days, or fraction thereof, that

discretionary sales surtax) on returns filed for the period July 1, 1999

your return or payment is late (see Table of Penalty Charges below).

through June 30, 2000 (Florida’s fiscal year), you must make an

The maximum total penalty is 50% of the amount due. The minimum

estimated sales tax payment every month, starting with the

penalty for monthly filers is $10. For quarterly, semi-annual and annual

December 2000 return due January 1, 2001. Do not pay estimated

filers, the minimum penalty is $5. Minimum penalties apply, even if you

tax if this is your final return. If you have questions about estimated tax,

file a “zero tax due” return.

contact the Department.

Penalty for Underpayment of Estimated Tax - If you underpaid your

Line 8, Less Estimated Tax Paid/DOR Credit Memo(s)

last month’s estimated tax on Line 9, a “specific” penalty of 10% is

Enter the total amount of estimated tax paid last month and sales tax

due on the underpaid amount. This penalty is added to the late filing

credit memos issued by the Florida Department of Revenue (DOR). If

penalty (see Table of Penalty Charges).

DR-15CSN

R. 01/01

Form Dr-15 Csn - Sales And Use Tax Return - Line-By-Line Instructions - Department Of Revenue Page 2

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