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

When and at What Rate

to Collect Discretionary Sales Surtax (Local Option County Tax) on Taxable Sales

surtax is collected at the county

If a selling dealer located in

with a discretionary surtax

sells &

into the county where the

any Florida county

delivers

selling dealer is located

rate where the delivery is made

into counties with different

surtax is collected at the county

If a selling dealer located in

with or without a discretionary

sells &

any Florida county

rate where the delivery is made*

surtax

delivers

discretionary surtax rates

If a selling dealer located in

with or without a discretionary

sells &

into counties without a

surtax is not collected*

any Florida county

surtax

delivers

discretionary surtax

If an out-of-state selling

sells &

into a Florida county with a

surtax is collected at the county

dealer

delivers

discretionary surtax

rate where the delivery is made*

If an out-of-state selling

into a Florida county without

surtax is not collected*

sells &

dealer

delivers

a discretionary surtax

*Note: If you deliver into any county with a different discretionary surtax rate, you must use Form DR-15 to accurately report the

discretionary sales surtax you collect.

Line A. Taxable Sales and Purchases NOT

Line B. Total Discretionary Sales Surtax Due

Subject to DISCRETIONARY SALES SURTAX

On the back of your return, on Line B, enter the total amount of

discretionary sales surtax due. All discretionary sales surtax collected

On the back of your return, on Line A, enter the total of all sales and

must be included with the sales and use tax collected and reported on

purchases not subject to discretionary sales surtax. This normally

Line 4, Total Tax Due. The example below illustrates how to compute

consists of sales of single items that exceed the $5,000 discretionary

the discretionary sales surtax on Line B.

sales surtax limit. Do NOT include exempt sales reported on Line 2.

The example below illustrates a transaction where the $5,000 limit

Example for Line B

applies and what information should be reported on Line A.

A business located in a county with a 1% surtax sells three taxable

items over-the-counter for $1,000 each during the month. The

Example for Line A

discretionary sales surtax will be collected on each item as follows:

A business located in a county with a discretionary sales surtax sells

$1,000 x 1% = $10.00 discretionary sales surtax collected on each

a single taxable item for $6,500. The business reports $6,500 on

item. To complete Line B, the business enters the total discretionary

Line 3, Taxable Sales/Purchases. To calculate Line A (the amount not

sales surtax due ($10 x 3 items sold = $30.00). The business would

subject to discretionary sales surtax), the business subtracts $5,000

report $30.00 on Line B. This amount should also be included with

from $6,500.

the sales and use tax reported on Line 4.

$6,500 (Sales amount)

- $5,000 (Limit on a single item)

Signature(s)

$1,500 (Amount exempt from discretionary sales surtax)

Sign and date your return. For corporations, an authorized

The business then writes the difference ($1,500) on Line A. The

corporate officer must sign. If someone else prepared the return,

$1,500 is the amount that is not subject to discretionary sales surtax.

the preparer must also sign and date the return. Please provide the

telephone number of each person signing the return.

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

E-Services

Filing and paying tax electronically is convenient, accurate, and secure.

To speak with a Department representative, call Taxpayer

To file and pay sales and use tax electronically (e-file and e-pay), visit

Services, 8 a.m. to 7 p.m., ET, Monday through Friday,

our website at .

excluding holidays, at 800-352-3671.

For a written reply to tax questions, write:

Get the Latest Tax Information

Taxpayer Services - MS 3-2000

Florida Department of Revenue

Subscribe to our tax publications to receive due date

5050 W Tennessee St

reminders or an email when we post:

Tallahassee FL 32399-0112

• Tax Information Publications (TIPs).

To order a new coupon book, call 800-352-3671.

• Proposed rules, notices of rule development workshops,

and more.

To find a taxpayer service center near you, go to:

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Form Dr-15ezn Instructions - Sales And Use Tax Returns - Florida Department Of Revenue Page 6

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