Form Dr-15cs - Sales And Use Tax Return (Page 2 of 2) in pdf

DUE DATE OF RETURN — Your return and payment are due on the 1st and late after the 20th day of the month following each collection period. If

the 20th falls on a Saturday, Sunday, or state or federal holiday, your return must be postmarked or hand delivered on the first business day following the

20th. You must file a return even if no tax is due.

SIGNATURE REQUIREMENT — The DR-15 must be signed in acknowledgment of the correct recording and payment of tax due by the registered

dealer or authorized corporate officer, even if the return is completed by an outside preparer.

Fraud Penalties

FRAUDULENT CLAIM OF EXEMPTION; PENALTIES — Section 212.085, Florida Statutes (F.S.), provides that when any person fraudulently, for the

purpose of evading tax, issues to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from sales

tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200% of the tax, shall be liable for fine and punishment as

provided by law for a conviction of a felony of third degree, as provided in s. 775.082, s. 775.083, or s. 775.084, F.S.

SPECIFIC FRAUD PENALTY — Any person who makes a false or fraudulent return with a willful intent to evade payment of any tax or fee imposed

under Ch. 212, F.S., in addition to the other penalties provided by law, will be liable for a specific penalty of 100% of the tax bill or fee and, upon

conviction, for fine and punishment as provided in s. 775.082, s. 775.083, or s. 775.084, F.S.

FAILURE TO COLLECT AND PAY OVER TAX OR AN ATTEMPT TO EVADE OR DEFEAT TAX — Any person who is required to collect, truthfully

account for, and pay over any tax enumerated in Ch. 201, Ch. 206, or Ch. 212, F.S., and who willfully fails to collect such tax or truthfully account for and

pay over such tax or willfully attempts in any manner to evade or defeat such tax or the payment thereof; or any officer or director of a corporation who

has administrative control over the collection and payment of such tax and who willfully directs any employee of the corporation to fail to collect or pay

over, evade, defeat, or truthfully account for such tax will, in addition to other penalties provided by law, be liable to a penalty equal to twice the total

amount of the tax evaded or not accounted for or paid over, as provided in s. 213.29, F.S.

I hereby certify that this return has been examined by me and to the best of my knowledge and belief is a true and complete return.

_______________________________

________

____________________________

_________

Signature of Dealer

Date

Signature of Preparer

Date

15(a). Exempt Amount of Items Over $5,000 _________________________________

Discretionary Sales Surtax

15(b). Other Amounts in Column 3 NOT Subject to Surtax _______________________

At .25% Rate

At .5% Rate

At .75% Rate

At 1.0% Rate

At 1.25% Rate

At 1.5% Rate

16.

Taxable Sales/Purchases Subject to Surtax

17.

Surtax Amounts Collected

Enterprise Zone Number ___________________________

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

_______________________

18(b). Eligible WAGES Participants’ Wages x 15% =

______________________

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

______________________

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

______________________________

19(a). Total of Lines 18(a) through 18(d)

____________________________________

19(b). Lawful Deductions

_______________________________

20.

Total of Lines 19(a) and 19(b) [Also enter this total on Line 6 on front of coupon] ........................................................................... 20.

___________________________

21.

Taxable Sales/Purchases/Rentals of Farm Equipment—3% Rate (included in Line A) ................................................................... 21.

___________________________

22.

Taxable Sales/Purchases of Commercial Telecommunications/Energy/Phone Cards — 7% Rate (included in Line A) ............. 22.

___________________________

23.

Taxable Sales/Purchases of Diesel Fuel — 6% Rate (included in Line A) ....................................................................................... 23.

___________________________

24(a). Enter the Number of Amusement Machines

_____________

24(b). Taxable Sales from Amusement Machines (included in Line A)

_________________________

I hereby certify that this return has been examined by me and to the best of my knowledge and belief is a true and complete return.

_______________________________

________

____________________________

_________

Signature of Dealer

Date

Signature of Preparer

Date

15(a). Exempt Amount of Items Over $5,000 _________________________________

Discretionary Sales Surtax

15(b). Other Amounts in Column 3 NOT Subject to Surtax _______________________

At .25% Rate

At .5% Rate

At .75% Rate

At 1.0% Rate

At 1.25% Rate

At 1.5% Rate

16.

Taxable Sales/Purchases Subject to Surtax

17.

Surtax Amounts Collected

Enterprise Zone Number ___________________________

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

_______________________

18(b). Eligible WAGES Participants’ Wages x 15% =

______________________

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

______________________

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

______________________________

19(a). Total of Lines 18(a) through 18(d)

____________________________________

19(b). Lawful Deductions

_______________________________

20.

Total of Lines 19(a) and 19(b) [Also enter this total on Line 6 on front of coupon] ........................................................................... 20.

___________________________

21.

Taxable Sales/Purchases/Rentals of Farm Equipment—3% Rate (included in Line A) ................................................................... 21.

___________________________

22.

Taxable Sales/Purchases of Commercial Telecommunications/Energy/Phone Cards — 7% Rate (included in Line A) ............. 22.

___________________________

23.

Taxable Sales/Purchases of Diesel Fuel — 6% Rate (included in Line A) ....................................................................................... 23.

___________________________

24(a). Enter the Number of Amusement Machines

_____________

24(b). Taxable Sales from Amusement Machines (included in Line A)

_________________________