Form Dr-15n Instructions - Sales And Use Tax Returns (Page 3 of 8) in pdf

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

Account Changes

sales tax certificate number to obtain a vendor authorization

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

number.

or close or sell your business, you must immediately notify

Sellers may verify a Florida Annual Resale Certificate number and

the Department. The quickest way to notify us is online. Go to

obtain an authorization number by:

, select Information for Businesses and

Employers, then select Change address or account status.

• Visiting our website at

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

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

Android phone or tablet, or a Windows Phone.

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

• Calling our automated toll-free verification system at

letter to:

877-357-3725.

Account Management - MS 1-5730

Florida Department of Revenue

Proper

of Tax

Collection

5050 W Tennessee St

Collecting the right amount of tax is important because mistakes

Tallahassee, FL 32399-0160

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

Be sure to include your business partner number and your

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

certificate number in any written correspondence sent to the

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

Department.

amount. Additionally, most counties also have a discretionary

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

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

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

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

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

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

= [Total Tax Rate]

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

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

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

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

submit the application to the Department, if you:

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

• move your business location from one county to another;

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

• change your legal entity; or

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

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

• change the ownership of your business.

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

If you need further assistance, please call Taxpayer Services at

Example:

800-352-3671.

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

Florida Annual Resale Certificate

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

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

Registered sales and use tax dealers are provided a Florida Annual

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

Resale Certificate to make tax-exempt purchases or rentals of

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

property or services for resale. You may provide a paper or

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

electronic copy of your current Florida Annual Resale Certificate

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

or the certificate number to any seller when making purchases or

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

rentals of property or services that you intend to resell or re-rent as

part of your business. If you purchase or rent property or services

Line-by-Line Instructions

that will be used in your business, your Florida Annual Resale

Certificate should not be used.

Line A. Sales/Services

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

Line A is used to report the total of all wholesale and retail sales

amount of sales and use tax and discretionary sales surtax when

transactions and certain untaxed purchases or uses as follows:

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

help determining what you may buy or rent tax-exempt for resale,

• Sales, leases, or licenses to use certain property or goods

the Florida Annual Resale Certificate for Sales Tax brochure (Form

(tangible personal property).

GT-800060) is posted on our website.

• Sales and rentals, admissions, amusement machine receipts,

and vending machine receipts (except food and beverage

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

sales reported on Line E). The amount of taxable sales from

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

amusement machines are also separately reported on Line 19.

methods:

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

• Sales of services including nonresidential interior pest control,

Florida Annual Resale Certificate.

nonresidential interior janitorial/cleaning services, residential

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

and nonresidential burglar and other protection services, and

tax certificate number to obtain a transaction authorization

detective services.

number.

Form Dr-15n Instructions - Sales And Use Tax Returns Page 3

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