Form Dr-15 Csn - Sales And Use Tax Return - Line-By-Line Instructions - Department Of Revenue (Page 3 of 4) in pdf

Line 16, Taxable Sales/Purchases Subject to Surtax

Table of Penalty Charges

Enter the amount of taxable sales or purchases on which discretionary

Days Late

Rate

Days Late

Rate

sales surtax was collected or due. List amounts in the appropriate

column, based on the applicable discretionary sales surtax rate.

1-30

10%

61-90

30%

Line 17, Surtax Amounts Collected

31-60

20%

91-120

40%

Enter the total amount of discretionary sales surtax collected in the

over 120

50%

appropriate column. Do not include state sales tax in this amount.

Line 13, Plus Interest

Lines 18-20, Enterprise Zone Jobs Credits

If your return or payment is late, interest is owed on the tax due (Line

An Application for the Credit Against Sales Tax for Job Creation (Form

10). Interest rates are established using the formula in Section 213.235

DR-15JZ) must be filed and approved prior to claiming enterprise zone

Florida Statutes and updated on January 1 and July 1 each year. To

credits. After approval by your local Enterprise Zone Development

obtain interest rates, visit our Internet site or contact Taxpayer Services.

Agency, claim your sales tax enterprise zone jobs credits by completing

the appropriate lines (Lines 18-20). Enter your Enterprise Zone

To compute interest owed, first calculate the prorated daily interest

factor by dividing the interest rate for the filing period by 365 days. Next,

Number in the space provided.

estimate the number of days your return is late by counting from the

Line 18(a), Eligible Employees’ Wages x 5% =

LATE AFTER date listed on the front of the return until the date the

For new employees who earn more than $1,500 per month and are not

return will be postmarked by the U.S. Postal Service or hand delivered

participating in the Welfare Transition Program (WTP), multiply the first

to the Department. Finally, multiply the amount of tax due by the

$1,500 of their wages by 5% and enter the amount.

number of days late and then by the daily interest rate factor.

Line 18(b), Eligible WTP Participants’ Wages x 15% =

For new employees who earn more than $1,500 per month and are

Interest Calculation Worksheet

participating in the Welfare Transition Program (WTP), multiply the first

Tax Due

Days Late

Daily

Interest

$1,500 of their wages by 15% and enter the amount.

Interest

Due

Line 18(c), Eligible Employees’ Wages x 15% =

*varies =

If 20% or more of your permanent full-time employees are residents of

an enterprise zone, multiply eligible employees’ (new employees

earning not more than $1,500 per month) wages by 15% and enter the

*Daily interest = the current interest rate ÷ 365

amount.

Line 14, Amount Due with Return

If your return and payment are filed on time, subtract Line 11 from Line

Line 18(d), Eligible Employees’ Wages x 10% =

If less than 20% of your permanent full-time employees are residents of

10 and enter the amount due. If your return or payment is late, add

Lines 12 and 13 to Line 10 and enter the amount. The amount due on

an enterprise zone, multiply eligible employees’ (new employees

earning not more than $1,500 per month) wages by 10% and enter the

Line 14 is the tax you owe, including discretionary sales surtax. Be

sure that you have completed all applicable lines on the back of the

amount.

return.

Line 19(a), Total Enterprise Zone Jobs Credits

Enter the total of Lines 18(a), 18(b), 18(c), and 18(d).

Electronic Funds Transfer Check Box

If you transmitted your payment electronically, check the box in the

Line 19(b), Lawful Deductions for Enterprise Zone Jobs Credits

bottom left corner of your DR-15 return.

Filers Only

Enter the total amount of lawful deductions (applicable to Enterprise

Zone filers only). If you have lawful deductions but have no Enterprise

Instructions for Completing Back of Return

Zone Jobs Credits, only complete Line 6 of your return. For more

Signature

information about deductions, see the Lawful Deductions section of

Sign and date your DR-15 return. For corporations, the authorized

these instructions.

corporate officer must sign. If someone else prepared the return, the

Line 20, Total Enterprise Zone Jobs Credits and Lawful Deductions

preparer also must sign and date the return in the space provided.

for Enterprise Zone Filers

Discretionary Sales Surtax (Lines 15-17)

Enter the total of Lines 19(a) and 19(b). Also enter this amount on Line

Discretionary sales surtax must be collected and reported when

6 on the front of your return.

taxable merchandise or services are sold or delivered to a location

Line 21, Taxable Sales/Purchases/Rentals of Farm Equipment

within a county imposing a surtax. Out-of-state vendors making sales or

Enter the taxable amount of sales, purchases, or rentals of self-

deliveries of taxable merchandise or services into Florida must also

propelled, power-drawn, or power-driven farm equipment subject to the

collect and report surtax. Use the discretionary sales surtax rate

2.5% rate. This amount should also be included in Line A, Column 3.

imposed by the county where the merchandise or service is delivered.

For motor vehicle and mobile home sales, use the surtax rate of the

Line 22, Taxable Sales/Purchases of Commercial

Telecommunications/Electric Power or Energy

county where the vehicle will be registered. (Refer to Page 4 for county

rates.) Only the first $5,000 on a single sale of tangible personal

Enter the taxable amount of sales or purchases of commercial

telecommunications services and electric power or energy subject to

property is subject to surtax. The entire amount of rentals of real

property or services is subject to surtax. Discretionary sales surtax

the 7% rate. If the sale or purchase of commercial telecommunications

services or electric power/energy occurred in a county that imposes a

must be included with tax reported on Lines A through E in Column 4 of

your DR-15 return. Do not remit discretionary sales surtax collected to

discretionary sales surtax, the tax rate would be 7% plus the applicable

discretionary sales surtax rate.

the County Tax Collector’s Office.

Line 15(a), Exempt Amount of Items over $5,000

Line 23, Taxable Sales/Purchases of Diesel Fuel

Enter the total amount of dyed diesel fuel sales or purchases (subject

Enter the amount in excess of $5,000 of any single taxable item sold or

purchased for more than $5,000. Example: If a single item is sold for

to sales or use tax) used in self-propelled off-road equipment, including

vessels.

$7,000, enter $2,000 (the amount over $5,000) on Line 15(a).

Line 24(a), Number of Amusement Machines

Line 15(b), Other Amounts in Column 3 Not Subject to Surtax

Enter the amount of taxable sales or purchases included in Column 3

Enter the total number of amusement machines operated at your

location(s). Do not include vending machines.

not subject to discretionary sales surtax. Do not include amounts

shown on Line 15(a).

Line 24(b), Taxable Sales from Amusement Machines

Enter the amount of taxable sales from amusement machines.

DR-15CSN

R. 01/01

Form Dr-15 Csn - Sales And Use Tax Return - Line-By-Line Instructions - Department Of Revenue Page 3

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