Form Dr-15ezn Instructions - Sales And Use Tax Returns - Florida Department Of Revenue (Page 3 of 6) in pdf

Electronic Filing and Payment: You can file and pay sales and use tax

Checks or Money Orders (NO Cash): Tax payments must be in U.S.

by using the Department’s convenient, free, and secure website or you

funds only. Do not send cash in the mail. Make checks or money

may purchase software from a software vendor. You may voluntarily

orders payable to the Florida Department of Revenue. Write your

file and pay tax electronically; however, taxpayers who paid $20,000

complete sales and use tax certificate number on your check or money

or more in sales and use tax during the most recent state fiscal year

order.

(July through June) are required to file and pay tax electronically

Keep records that support all transactions for at least three years

during the next calendar year (January through December).

from the date you file your return or the date it is required to be filed,

Enroll to file and pay electronically: Visit the Department’s website

whichever is later.

at After you complete your electronic

Mailing Your Returns: Window-style envelopes are provided for paper

enrollment, additional information about electronic filing will be sent

filers to use when mailing returns and payments. Be sure to place

to you.

your return in the envelope so the Department’s mailing address can

Vendor software: You may purchase software from a software vendor

be seen in the window of the envelope. If you use a return without

your business information preprinted on it, write your business

to file and pay sales and use tax electronically. While you may use

purchased software to file your sales and use tax electronically, you

name, address, certificate number, and reporting period in the spaces

may not use software to create paper (alternative or substitute)

provided. If you do not have a return envelope, mail your return and

returns to file with the Department. If you use vendor software to

payment to:

prepare a “tax calculation worksheet,” do not file the worksheet with

Florida Department of Revenue

the Department as a tax return. To ensure proper credit to your

5050 W Tennessee St

account, be sure to transfer information from the worksheet to your

Tallahassee FL 32399-0120

personalized return.

To replace lost or damaged preprinted returns or coupon books,

contact Taxpayer Services or your nearest service center.

Account Changes

If you change your business name, location or mailing address, or

close or sell your business, immediately notify the Department. The

quickest way to notify us is online. Go to ,

select Information for Businesses and Employers, then select Change

address or account status.

To notify us in writing, complete and mail Form DR-COA, Change of

Address or Account Status, available on our website, or mail a letter

to:

Amended replacement returns: If you discover that your original

return was incorrect, you must complete an amended return and

Account Management – MS 1-5730

submit it electronically or by mail. Your amended return will replace

Florida Department of Revenue

any return you previously filed for the same reporting period. It is

5050 W Tennessee St

important that you complete the amended return as it should have

Tallahassee, FL 32399-0160

been originally filed rather than entering only additional or corrected

Be sure to include your business partner number and your certificate

information.

number in any written correspondence sent to the Department.

The quickest way to file an amended return is online. Visit the

If you cancel your account or sell your business, you must file a

Department’s website at to submit your

final return and pay all applicable taxes due within 15 days after

amended return electronically and pay any additional tax due or

closing or selling the business. Your final return must cover the

report an overpayment.

period from your most recent return filing to the closing date.

If you choose to file an amended return by mail, you may use the

You must submit a new registration online, or print a Florida

“Taxpayer Copy” of the return included in your coupon book or the

Business Tax Application (Form DR-1) from our website and submit the

return mailed to you. Use the return printed with the same reporting

application to the Department, if you:

period as the return you previously filed. You may also download a

blank return from our website; be sure to include your certificate

• move your business location from one county to another;

number, reporting period, business name, and address.

• change your legal entity; or

• Write “Amended replacement” on the return you use

• change the ownership of your business.

(see example).

If you need further assistance, call Taxpayer Services at 800-352-3671.

• Enter the correct information on Lines 1-9.

Florida Annual Resale Certificate

Your amended return may result in an overpayment or an additional

amount due. If you overpaid the amount due with your original

Registered sales and use tax dealers are provided a Florida Annual

return or you owe an additional amount, the amount reported on

Resale Certificate to make tax-exempt purchases or rentals of property

Line 9 of the amended return will not match any overpayment or

or services for resale. You may provide a paper or electronic copy

any additional amount due. You must pay any additional amount due

of your current Florida Annual Resale Certificate or the certificate

with the amended return. If you have overpaid, we will issue you a

number to any seller when making purchases or rentals of property or

credit memo for the amount overpaid for that return after we process

services that you intend to resell or re-rent as part of your business.

and approve your amended return.

If you purchase or rent property or services that will be used in your

business, your Florida Annual Resale Certificate should not be used.

Form Dr-15ezn Instructions - Sales And Use Tax Returns - Florida Department Of Revenue Page 3

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