Form Dr-15ezn Instructions - Sales And Use Tax Returns - Florida Department Of Revenue (Page 4 of 6) in pdf

As a dealer, you have an obligation to collect the applicable amount

Line-by-Line Instructions

of sales and use tax and discretionary sales surtax when you resell or

re-rent the property or service at retail. If you need help determining

Line 1. Gross Sales

what you may buy or rent tax-exempt for resale, the Florida Annual

Enter the total amount of gross sales. Do not include tax collected in

Resale Certificate for Sales Tax brochure (Form GT-800060) is posted

gross sales.

on our website.

Line 2. Exempt Sales

Sellers who make tax-exempt sales or rentals for purposes of resale

Enter the total amount of tax-exempt sales or rentals included in

or re-rental must document the exemption using any one of these

Line 1. Enter “0” if none. Tax-exempt sales are sales for resale, sales

methods:

of items specifically exempt, and sales to organizations that hold a

• Obtain a paper or electronic copy of your customer’s current

Florida Consumer’s Certificate of Exemption.

Florida Annual Resale Certificate.

Line 3. Taxable Sales/Purchases

• For each tax-exempt sale, use your customer’s Florida sales tax

To determine Taxable Sales/Purchases (Line 3), subtract Line 2 from

certificate number to obtain a transaction authorization

Line 1 and then add any taxable purchases. Enter the result on

number.

Line 3. Any taxable sales and purchases not subject to discretionary

• For each tax-exempt customer, use your customer’s Florida

sales surtax must also be reported on Line A.

sales tax certificate number to obtain a vendor authorization

number.

You owe “use tax” on taxable purchases of goods or services you have

used or consumed that were:

Sellers may verify a Florida Annual Resale Certificate number and

obtain an authorization number by:

• Internet and out-of-state purchases not taxed by the seller and

NOT purchased for resale.

• Visiting our website at

• Out-of-state or local purchases not taxed by a supplier and NOT

• Using our free FL Tax mobile app on an iPhone or iPad, Android

purchased for resale, whether ordered online, from a catalog, or

phone or tablet, or a Windows Phone.

by telephone.

• Calling our automated toll-free verification system at

• Taxable items, originally purchased untaxed for resale, which

877-357-3725.

you, your business, or employees used or consumed.

Proper Collection of Tax

Include use tax and discretionary sales surtax on the return for the

reporting period during which you purchased, used, or consumed the

Collecting the right amount of tax is important because mistakes

item(s).

will cost you money. Florida’s state sales tax rate is 6%; however,

there is an established “bracket system” for collecting sales tax on

How to compute Line 3

any part of each total taxable sale that is less than a whole dollar

Gross Sales

$1,000.00

amount. Additionally, most counties also have a discretionary local

Minus exempt sales

- $100.00

option sales surtax. Bracket rates are posted on our website at

Equals taxable sales

$900.00

Plus taxable purchases

+$50.00

[State Sales and Use Tax Rate] + [Discretionary Sales Surtax Rate]

Equals Line 3

$950.00

= [Total Tax Rate]

Calculate the total tax to be collected on the total amount of the sale.

Line 4. Total Tax Due

The total tax collected must be shown on each invoice. The sales tax

Enter total tax due including discretionary sales surtax due. Also,

and discretionary sales surtax may be shown as one total, or each tax

report the discretionary sales surtax due on Line B. Use tax must be

can be shown separately. In many cases, the actual tax you collect

included on Line 4 of the return for the reporting period during which

is more than a straight percentage of the sales or use tax and surtax.

the item is used or consumed.

You must use the bracket system to calculate the tax due when any

part of each total sale is less than a whole dollar amount.

Line 5. Less Lawful Deductions

Enter the total amount of all allowable tax deductions, except sales

Example:

tax credit memos issued by the Department (reported on Line 6).

A customer purchases a taxable item that sells for $60.67 (before

Lawful deductions include tax refunded by you to your customers

tax) in a county with no discretionary sales surtax. To calculate the

for returned goods or allowances for damaged merchandise, tax paid

correct amount of Florida sales tax, the seller first multiplies $60 by

by you on purchases of goods intended for use or consumption but

6% (state sales tax rate) to determine the sales tax on the whole dollar

sold by you instead, and any other deductions allowed by law. If

portion of the sale ($60 x 6% = $3.60). Using the bracket system, the

lawful deductions exceed the total tax due, see the instructions for

seller then determines that the correct amount of sales tax on the

completing Line 7. Do not include documentation with your return.

amount less than a dollar ($.67) is $.05. Therefore, the total sales tax

due on this transaction is $3.65 ($3.60 + $.05 cents).

Form Dr-15ezn Instructions - Sales And Use Tax Returns - Florida Department Of Revenue Page 4

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