Form Dr-15n Instructions - Sales And Use Tax Returns (Page 4 of 8) in pdf

• Sales and untaxed purchases or uses of electricity taxed at

Sales/Surtax

Amusement

Other Vended Items

the rate of 6.95% (2.6% imposed under Chapter 203, Florida

Rate

Divisor

Statutes, and 4.35% imposed under Chapter 212, Florida

6.0%

1.040

1.0659

Statutes), plus surtax. You must also report this amount on

6.5%

1.045

1.0707

Line 17.

7.0%

1.050

1.0749

• Sales and untaxed purchases of dyed diesel fuel used in vessels

7.5%

1.055

1.0791

or off-road equipment taxed at the rate of 6% sales tax, plus

8.0%

1.0600

1.0833

surtax. You must also report this amount on Line 18.

Example

NOTE: Registered Florida motor vehicle dealers may use the

The total receipts from an amusement machine(s) in a county with a combined

method described in Tax Information for Motor Vehicle Dealers

sales and surtax rate of 6.5% total $100.00. Total receipts divided by the

(Form GT-400400) to report tax on sales of motor vehicles to

amusement machine divisor for the 6.5% rate equals gross sales. Total receipts

out-of-state residents.

minus gross sales equals tax due, including discretionary sales surtax due.

Gross sales multiplied by the surtax rate equals discretionary sales surtax due.

Column 1. Gross Sales -

$100 ÷ 1.045 = $95.69 (gross sales)

Enter the total amount of gross sales. Do not include:

$100 – $95.69 = $4.31 (tax due, including discretionary sales surtax due)

$95.69 x .005 = $.48 [discretionary sales surtax portion to be reported on Line 15(d)]

• tax collected;

• fuel sales reported on a Florida fuel tax return; or

Line B. Taxable Purchases - Use Tax

• lottery ticket sales.

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

have used or consumed that were:

Column 2. Exempt Sales -

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

Enter the total amount of tax-exempt sales included in Line A,

and NOT purchased for resale.

Column 1. Enter “0” if none. Some examples of tax-exempt sales

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

are sales for resale, sales of items specifically exempt, and sales to

NOT purchased for resale whether ordered online, from a

organizations that hold a Florida Consumer’s Certificate of Exemption.

catalog, or by telephone.

Column 3. Taxable Amount -

• Taxable items, originally purchased untaxed for resale, which

Subtract total exempt sales from gross sales and enter the taxable

you, your business, or employees used or consumed.

amount. You must also report the total amount of sales that are

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

subject to sales tax but are exempt from discretionary sales surtax,

reporting period during which you purchased, used, or consumed

on Line 15(a) or Line 15(b). You must report on Line 15(c), the total

the item(s).

amount of sales for which you collected discretionary sales surtax at

a rate different than the rate of the county in which you are located.

Column 1. Gross Sales -

Not Applicable

In addition to reporting the Taxable Amount on the front of your

Column 2. Exempt Sales -

return, remember to complete the back of the return for the

Not Applicable

following:

Column 3. Taxable Amount -

•

Taxable sales and untaxed purchases or uses of electricity

Enter the total amount of purchases used or consumed that were

on Line 17.

not taxed by suppliers and not for resale. If you report purchases

•

Taxable sales and untaxed purchases of dyed diesel fuel

exempt from discretionary sales surtax, also complete Line

used in vessels or off-road equipment on Line 18.

15(a) or Line 15(b).

•

Taxable sales from amusement machines on Line 19.

Column 4. Tax Due -

Enter the total amount of use tax due, including discretionary sales

Enter the total amount of tax due, including discretionary sales

surtax due.

surtax due. You must also report the total amount of discretionary

• You must also report all discretionary sales surtax due on

sales surtax due on Line 15(d).

Line 15(d).

Amusement and Vending Machine Sales

• If you paid sales tax to another state at a rate less than 6%,

enter the total amount of Florida use tax, plus any applicable

You must be registered in each county where you operate vending

discretionary sales surtax on Line B, Column 4, and claim

and/or amusement machines. You must report the gross sales

a credit for the tax paid to the other state on Line 6. When

from amusement machines and vending machines containing

claiming a credit for sales tax paid to another state, make sure

items other than food and beverages, and the tax due.

it is legally imposed. When in doubt, contact the tax agency

Total receipts from machines ÷ Tax Rate Divisor = Gross Sales.

in the state where the tax was paid.

Total receipts from machines - Gross Sales = Tax due, including

Line C. Commercial Rentals

discretionary sales surtax.

Taxable commercial rentals include the business of renting, leasing,

Gross Sales x Surtax Rate = Discretionary Sales Surtax due.

letting, or granting a license to use or occupy any real property. Sales

• If you operate vending machines containing food or

tax, plus discretionary sales surtax, is due on the total consideration

beverage items, complete Line E.

charged for such use, which may include charges for property taxes

• If you operate amusement machines, include receipts in

(whether paid to the landlord or directly to the county tax collector’s

Line A and also complete Line 19.

Form Dr-15n Instructions - Sales And Use Tax Returns Page 4

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