Form Dr-15mo - Out-Of-State Purchase Return - Florida Department Of Revenue (Page 2 of 2) in pdf

Have You Bought or Received Merchandise from Out of State or through the Internet? You Might Owe Florida Tax.

Florida law imposes a 6 percent use tax on out-of-state purchases if sales

Quarterly Schedule

tax was not paid at the time of purchase. Use tax generally applies to items

Purchases made

Tax due

Tax late after

purchased outside Florida, including another country, that are brought or

January - March

April 1

April 20

delivered into this state and would have been taxed if purchased in Florida.

April - June

July 1

July 20

Examples include: purchases made through the Internet, mail-order catalog

July - September

October 1

October 20

purchases, purchases made in another country, furniture purchased from

October - December

January 1

January 20

dealers located in another state, or computer equipment ordered from

out-of-state vendors.

Normally, the Department will waive penalties for taxpayers who voluntarily pay

If an out-of-state seller did not collect sales tax, the burden to voluntarily

use tax liabilities. Failure to voluntarily comply with Florida sales and use tax

comply with Florida law is yours. You must send your payment directly to the

laws subjects you to certain penalties.

Florida Department of Revenue. This payment is required by section 212.06(8),

Note: A registered Florida dealer should not use the Out-of-State Purchase

Florida Statutes.

Return (Form DR-15MO) to send in use tax. Registered Florida dealers should

Is there an exception?

send in any use tax due on their sales and use tax returns as explained in the

Yes. Items purchased and used in another state, territory of the United States,

instructions for their returns.

or the District of Columbia for six months or longer before being brought

Also, taxpayers who purchase an aircraft or boat outside Florida and then bring

into Florida are not subject to use tax. Items purchased and used in another

the aircraft or boat into this state should NOT use Form DR-15MO to report

country do not qualify for this exception.

their use tax. The Department provides Form DR-15AIR, Sales and Use Tax

Is there a credit for any tax paid at the time of purchase?

Return for Aircraft for reporting and paying use tax on the purchase of an

Yes. If you paid 6 percent or more sales tax to an out-of-state seller at the time

aircraft. When use tax is due on a boat purchase, tax is paid to the county tax

of purchase, no tax is due. However, if the out-of-state seller charged less

collector, licensed private tag agency, or the Department of Highway Safety

than 6 percent tax, you must pay “use tax” equal to the difference between

and Motor Vehicles when registering the boat in Florida.

what you paid in tax and the 6 percent tax imposed by Florida.

For Information and Forms

Example: You purchase an item from a company located in Georgia. The

Georgia company charges you a lawfully imposed Georgia sales tax of

Information, forms, and tutorials are available on our website:

4 percent. You must pay an additional 2 percent Florida use tax.

• Any sales tax paid in another country cannot be used as a credit

To speak with a Department representative, call Taxpayer Services, 8 a.m.

against the Florida tax due.

to 7 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.

• If the amount of tax due to Florida is less than $1, you do not have to

For written replies to tax questions, write to:

pay the tax.

Taxpayer Services MS 3-2000

When must the tax be paid?

Florida Department of Revenue

The tax is due on the first day of the month following the quarter in which

5050 W Tennessee St

Tallahassee FL 32399-0112

purchases are made and is late after the 20th. If the 20th falls on a Saturday,

Sunday, or a state or federal holiday, your payment and return must be

Get the Latest Tax Information

postmarked on the first business day after the 20th. However, taxpayers who

make occasional purchases from out of state find it easier to pay Florida tax

Subscribe to our tax publications to receive due date reminders or an email when

when the purchase is made.

we post:

• Tax Information Publications (TIPs).

Example: If you purchased an item from outside Florida on February 1, the tax

• Proposed rules, notices of rule development workshops, and more.

is due on April 1 and is late after April 20.

Go to: /list

Listing the purchased items for which you computed the total shown on Line 1 is optional; however, it will help assure that no future tax bills

are issued by the Department for those items.

Schedule of Purchases

Items Purchased

Purchased From

Date Received

Amount Paid

Total (Enter on Line 1)

________________________________________________________________________

______________________________

Signature of Taxpayer

Date

Form Dr-15mo - Out-Of-State Purchase Return - Florida Department Of Revenue Page 2

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