Form Dr-15mo - Out-Of-State Purchase Return Page 2
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1
2Tax on out-of-state purchases
What you may not know about out-of-state purchases.
F
lorida law imposes a 6 percent sales tax
Example: If you purchased an item from outside
on out-of-state purchases if the sales tax
Florida on February 1, the tax is due by April 1 and
was not paid at the time of purchase. The tax
late after April 20.
applies to items purchased outside Florida, including
another country, which would have been taxed if
Normally, the Department will waive penalties for
purchased in Florida. Examples include: purchases
taxpayers who voluntarily make payment of tax
from mail-order catalogs, purchases made through
liabilities. Failure to voluntarily comply with Florida
the Internet, purchases made in another country,
tax laws subjects you to penalties up to 50 percent
furniture purchased from dealers located in another
of the tax due.
state, or computer equipment ordered from vendors
advertising in magazines. If the out-of-state seller
fails to collect sales tax, the burden to voluntarily
comply with Florida law is yours. You must submit
payment directly to the Florida Department of
Revenue. This payment is required by Section
212.06(8), Florida Statutes.
Exceptions and Special Conditions
Items purchased and used in another state for six
Note: Registered Florida dealers should
months or more before being brought into Florida
not use the Out-Of-State Purchase
are not subject to tax.
Return (Form DR-15MO or DR-15MOB).
No tax is due if the out-of-state dealer charged sales
Information and forms are available on our Internet
tax of 6 percent or more. If the dealer charged less
site at
than 6 percent, you must pay the difference to equal
6 percent. For example: If sales tax of 4 percent
To receive forms by mail, call the Department of
was paid, you must pay the additional 2 percent to
Revenue Distribution Center at 850-488-8422 or fax
Florida. Any sales tax paid in another country
your request to 850-922-2208.
cannot be used as a credit against the Florida tax
To speak with a Department of Revenue
due. If the amount of tax due to Florida is less than
representative, call Taxpayer Services, Monday
$1, you do not have to pay the tax.
through Friday, 8 a.m. to 7 p.m., ET, at
When must the tax be paid?
1-800-352-3671 (in Florida only) or 850-488-6800.
Taxpayers making occasional purchases find it
Hearing or speech impaired persons may call the
easier to pay the tax when the purchase is made.
TDD line at 1-800-367-8331 or 850-922-1115.
However, the tax is due on the first day of the month
For a written response to your questions, write:
following the quarter in which purchases are made
TAX INFORMATION SERVICES
th
th
and is late after the 20
day. If the 20
falls on a
FLORIDA DEPARTMENT OF REVENUE
Saturday, Sunday, or federal or state holiday, your
1379 BLOUNTSTOWN HWY
return must be postmarked on the first business day
TALLAHASSEE FL 32304-2716
th
after the 20
.
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