Form Dr-15ezn Instructions - Sales And Use Tax Returns - Florida Department Of Revenue (Page 5 of 6) in pdf

Line 9. Amount Due With Return

Line 6. Less Department of Revenue (DOR)

Enter the result of Line 7 minus collection allowance (unless donated

Credit Memo

to education) or plus penalty and interest on Line 9.

Enter the total amount of any sales tax credit memo(s) issued to you

by the Department. If the Department credit memo(s) exceeds the

The amount due on Line 9 is the amount you owe, including

total tax, see the instructions for completing Line 7.

discretionary sales surtax. Enter the amount from Line 9 on the

front of your return.

Line 7. Net Tax Due

Enter the result of Line 4 minus Lines 5 and 6. If negative, enter “0”.

Electronic Payment Check Box

Claim any remaining balance of lawful deductions on Line 5 of your

If you make your payment electronically, check the box on the front

next return or any remaining credit memo balance on Line 6 of your

of your DR-15EZ return.

next return. If this is your FINAL return, complete an Application for

Refund - Sales and Use Tax (Form DR-26S) to obtain a refund of the

Discretionary Sales Surtax Information

credit balance.

Lines A – B

Line 8. Less Collection Allowance or

If you sell, rent, deliver, or receive taxable merchandise or services in

Plus Penalty and Interest

or at a location within a county imposing a discretionary sales surtax,

E-file/E-pay to Receive Collection Allowance

you are required to collect surtax at the rate imposed in the county

where the merchandise or service is delivered. The discretionary

If you electronically file (e-file) your return and electronically pay

sales surtax also applies to the rental of real property and transient

(e-pay) tax timely, you are entitled to receive a collection allowance.

rentals and is collected at the county rate where the property is

The collection allowance is 2.5% (.025) of the first $1,200 of the Net

located.

Tax Due (Line 7), not to exceed $30.

NOTE: If you make sales or deliveries into any county with a

You are not entitled to a collection allowance if you file your return

different surtax rate, you cannot file a DR-15EZ return and must file

or make your payment by a method other than electronic means.

Form DR-15 instead. Please contact the Department immediately.

Filing and paying your tax using the Department’s website or using

vendor software is fast, accurate, and secure. Visit e-Services on our

Most counties impose a local option discretionary sales surtax

website for additional information about filing (e-file) and paying

that must be collected on taxable transactions. You must collect

(e-pay) tax electronically.

discretionary sales surtax along with the 6% state sales tax and send

both taxes to the Department.

Only dealers who e-file and e-pay timely may receive a collection

allowance, and may choose to donate the allowance to the

Current discretionary sales surtax rates for all counties are listed

Educational Enhancement Trust Fund. This fund is used to purchase

on Form DR-15DSS, Discretionary Sales Surtax Information,

up-to-date technology for classrooms in local school districts in

posted on our website.

Florida. If you are eligible and choose to donate your collection

allowance to education, check the “donate to education” box and

If your business location is in Florida, the discretionary sales surtax

leave Line 8 blank. We will calculate the proper collection allowance

rate printed on your tax returns is the rate in effect for the county

and transfer this amount to the Educational Enhancement Trust

where your business is located. If your business is located outside of

Fund. You must make this choice on EACH original and timely filed

Florida, no discretionary sales surtax rate is printed on your returns.

electronic return. You cannot make this choice after your electronic

However, all dealers must collect discretionary sales surtax on taxable

return is filed.

sales when the transaction occurs in, or delivery is into, a county

that imposes a surtax. Use the chart on the next page to help you

Penalty

determine when and at what rate to collect discretionary sales surtax.

For late returns and payments, the penalty is either:

The surtax applies to the first $5,000 of the sales amount on any item

• A minimum of $50 if 10% of Line 7 is less than $50, or

of tangible personal property. The $5,000 limitation does not apply

• 10% of the amount due on Line 7.

to rentals of real property, transient rentals, or services.

If your return or payment is late, you will owe the minimum penalty

Include discretionary sales surtax with tax reported on Lines 1-4

of $50 even if you are filing a late “zero tax due” return.

of your DR-15EZ return. Do not send discretionary sales surtax

collections to the county tax collector’s office.

Interest

If your payment is late, you owe interest on the Net Tax Due (Line 7).

Use our Address/Jurisdiction database to determine which

Florida law provides a floating rate of interest for late payments of

county an address is located in. Go to:

taxes and fees due, including discretionary sales surtax. Interest

https://pointmatch.state.fl.us/Default.aspx

rates, including daily rates, are published in Tax Information

Publications that are updated semiannually on January 1 and July 1

each year and posted online at

Form Dr-15ezn Instructions - Sales And Use Tax Returns - Florida Department Of Revenue Page 5

Related Articles

Related forms

Related Categories