Form Dr-15mo - Out-Of-State Purchase Return

Tax on out-of-state purchases

What you may not know about out-of-state purchases.

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

late after April 20.

tax applies to items purchased outside Florida,

including another country, which would have been

Normally, the Department will waive penalties for

taxed if purchased in Florida. Examples include:

taxpayers who voluntarily make payment of tax

purchases from mail order catalogs; purchases made

liabilities. Failure to voluntarily comply with Florida

in another country; furniture purchased from dealers

tax laws subjects you to penalties up to 50 percent

located in another state; or computer equipment

of the tax due.

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 Re-

are not subject to tax.

turn, Form DR-15MO or DR-15MOB.

No tax is due if the out-of-state dealer charged sales

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tax of 6 percent or more. If the dealer charged less

than 6 percent, you must pay the difference to equal

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6 percent. For example: If sales tax of 4 percent

was paid, you must pay the additional 2 percent to

Florida. Any sales tax paid in another country

cannot be used as a credit against the Florida tax

To request forms and general information,

due. If the amount of tax due Florida is less than

call Taxpayer Services, Monday -Friday, 8 a.m. -

$1, you do not have to pay the tax.

5 p.m., ET, at 1-800-352-3671 (in Florida only) or

850-488-6800. From the options menu, select

When must the tax be paid?

Information on taxes or forms.

Taxpayers making occasional purchases find it

Hearing or speech impaired persons may call

easier to pay the tax when the purchase is made.

the TDD line at 1-800-367-8331 or 850-922-1115.

However, the tax is due on the first day of the month

following the quarter in which purchases are made

For written responses to your questions,

and is late after the 20

day. If the 20

falls on a

write: Taxpayer Services, 5050 W. Tennessee St.,

Saturday or Sunday, or state or federal holiday, your

Tallahassee, FL 32399-0100.

return must be postmarked on the first business day

after the 20

Form Dr-15mo - Out-Of-State Purchase Return - 1999 Page 2

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