Form Dr-133n - Instructions For Filing Gross Receipts Tax Return - 2003 Page 2
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1
2DR-
Step-by-Step Instructions
133N
R. 01/03
Step 1
Step 4
Schedule A. Obsolete.
Box 10. Penalty Amount Due. If filed after the due date,
multiply the amount in Box 9 by the penalty rate. The penalty
Schedule B. List the types and amounts of exempt receipts.
rate is 10 percent for each month (or fraction of a month) for
Transfer totals to appropriate line(s) in Step 2, Column B of the
which the tax is late, not to exceed 50 percent. See the penalty
return.
rate chart on the back of your return. The minimum penalty is
$10, even if no tax is due.
Step 2
Columns A-E
Box 11. Interest Amount Due. If filed after the due date,
A.
Gross Receipts. On Lines 1 and 6, enter total payments
multiply the tax due in Box 9 by the daily interest rate, then by
received for services.
the number of days late. The daily interest factor is calculated by
dividing the number of days per year into the interest rate(s) for
B.
Exempt Receipts. On Lines 1 and 6, enter exempt
the delinquent period. Rates are updated January 1 and July 1
receipts (see Schedule B).
of each year. See instructions for obtaining interest rates.
Taxable Gross Receipts or Costs. On Lines 1 and 6,
C.
Step 5
enter the amount of gross receipts minus exempt receipts
Box 12. Total Due With Return. Add the amounts in Boxes 9,
to arrive at taxable gross receipts. On Line 2, enter the
10, and 11 and enter the total. Remit this amount with your
amount of costs subject to tax.
return. Make your check payable to the Florida Department of
D.
Tax Rate. The current tax rate is printed on the return.
Revenue. Check the box if you have electronically transmitted
your payment.
E.
Tax Due. On Lines 1 through 6, enter the tax due by
multiplying each amount in Column C (taxable gross
Step 6
receipts or costs) by Column D (tax rate).
Sign and date the return. The return must be signed by a person
who is authorized to sign on behalf of the provider.
Box 7. Column Total. Add Column E, Lines 1, 2, and 6 and
enter total.
Step 3
Box 8a. DOR Credit Memo. Enter the amount of credit memo
issued by DOR and attach a copy of the original memo.
Box 8b. Other Credits. Enter the amount of allowable credits,
such as gross receipts taxes paid to a service provider for
taxable services that are resold by you.
Box 8. Total Credits. Enter the total of Lines 8a and 8b.
Box 9. Amount of Tax Due. Subtract Box 8 from Box 7. Enter
total amount of tax due.
For Information and Forms
Information and forms are available on our Internet
Need Assistance?
site at
To speak with a Department of Revenue
representative, call Taxpayer Services, Monday
Need Forms?
through Friday, 8 a.m. to 7 p.m., ET, at
To receive forms by mail:
1-800-352-3671 (in Florida only) or
• Order multiple copies of forms from our Internet
850-488-6800.
site at /forms/order or
• Fax your form request to the DOR Distribution
For a written response to your questions, write:
Center at 850-922-2208 or
TAXPAYER SERVICES
• Call the DOR Distribution Center at
FLORIDA DEPARTMENT OF REVENUE
850-488-8422 or
1379 BLOUNTSTOWN HWY
• Mail your form request to:
TALLAHASSEE FL 32304-2716
DISTRIBUTION CENTER
FLORIDA DEPARTMENT OF REVENUE
Hearing or speech impaired persons may call
168A BLOUNTSTOWN HWY
the TDD line at 1-800-367-8331 or
TALLAHASSEE FL 32304-3702
850-922-1115.
To receive a fax copy of a form, call 850-922-3676
from your fax machine telephone.
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