Form Dr-15 - Sales And Use Tax Return - 2015 Page 2
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1
2Proper Collection of Tax: Florida’s state sales tax rate is 6%; however, there is an established “bracket system” for collecting sales
tax on any part of each total taxable sale that is less than a whole dollar amount. Sales and use tax brackets for the state tax rate and
for the combined state rate and various discretionary sales surtax rates are available on our website at
Discretionary Sales Surtax: Most counties impose a local option discretionary sales surtax that must be collected on taxable
transactions. You must collect discretionary sales surtax along with the 6% state sales tax on taxable sales when delivery or use
occurs in a county that imposes a surtax. Current discretionary sales surtax rates for all counties are listed on Form DR-15DSS,
Discretionary Sales Surtax Information, posted on our website.
Under penalties of perjury, I declare that I have read this return and the facts stated in it are true.
Signature of Taxpayer
Date
Signature of Preparer
Date
( ___________ ) ______________________________________
( ___________ ) _______________________________________
Telephone Number
Telephone Number
Discretionary Sales Surtax
( Lines 15(a) through 15(d) )
15(a). Exempt Amount of Items Over $5,000 (included in Column 3) ...................................................................................15(a).
______________________________
15(b). Other Taxable Amounts NOT Subject to Surtax (included in Column 3) .....................................................................15(b).
______________________________
15(c). Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate (included in Column 3) .....................15(c).
______________________________
15(d). Total Amount of Discretionary Sales Surtax Due (included in Column 4) ...............................................................15(d).
______________________________
16.
Total Enterprise Zone Jobs Credits (included in Line 6) ............................................................................................... 16.
______________________________
17.
Taxable Sales/Untaxed Purchases or Uses of Electricity (included in Line A) ............................................................... 17.
______________________________
18.
Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel (included in Line A) ................................................................. 18.
______________________________
19.
Taxable Sales from Amusement Machines (included in Line A) ................................................................................... 19.
______________________________
20.
Rural and/or Urban High Crime Area Job Tax Credits ..................................................................................................... 20.
______________________________
21.
Other Authorized Credits ................................................................................................................................................. 21.
______________________________
Under penalties of perjury, I declare that I have read this return and the facts stated in it are true.
Signature of Taxpayer
Date
Signature of Preparer
Date
( ___________ ) ______________________________________
( ___________ ) _______________________________________
Telephone Number
Telephone Number
Discretionary Sales Surtax
( Lines 15(a) through 15(d) )
15(a). Exempt Amount of Items Over $5,000 (included in Column 3) ...................................................................................15(a).
______________________________
15(b). Other Taxable Amounts NOT Subject to Surtax (included in Column 3) .....................................................................15(b).
______________________________
15(c). Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate (included in Column 3) .....................15(c).
______________________________
15(d). Total Amount of Discretionary Sales Surtax Due (included in Column 4) ...............................................................15(d).
______________________________
16.
Total Enterprise Zone Jobs Credits (included in Line 6) ............................................................................................... 16.
______________________________
17.
Taxable Sales/Untaxed Purchases or Uses of Electricity (included in Line A) ............................................................... 17.
______________________________
18.
Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel (included in Line A) ................................................................. 18.
______________________________
19.
Taxable Sales from Amusement Machines (included in Line A) ................................................................................... 19.
______________________________
20.
Rural and/or Urban High Crime Area Job Tax Credits ..................................................................................................... 20.
______________________________
21.
Other Authorized Credits ................................................................................................................................................. 21.
______________________________
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