Form Dr-15n Instructions - Sales And Use Tax Returns (Page 7 of 8) in pdf

technology for classrooms in local school districts in Florida. If you are

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

eligible and choose to donate your collection allowance to education,

property is located.

check the “donate to education” box and leave Line 11 blank. We will

Most counties impose a local option discretionary sales surtax

calculate the proper collection allowance and transfer this amount to

that must be collected on taxable transactions. You must collect

the Educational Enhancement Trust Fund. You must make this choice

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

on EACH original and timely filed electronic return. You cannot make

send both taxes to the Department.

this choice after your electronic return is filed.

Current discretionary sales surtax rates for all counties are listed on

Line 12. Plus Penalty

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

For late returns and payments, the penalty is either:

website.

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

If your business location is in Florida, the discretionary sales

• 10% of the amount due on Line 10.

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

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

county where your business is located. If your business is located

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

outside of Florida, no discretionary sales surtax rate is printed on

your returns. However, all dealers must collect discretionary sales

Line 13. Plus Interest

surtax on taxable sales when the transaction occurs in, or delivery

If your payment is late, you owe interest on the Amount Due

is into, a county that imposes a surtax. Use the chart below to help

(Line 10). Florida law provides a floating rate of interest for

you determine when and at what rate to collect discretionary sales

late payments of taxes and fees due, including discretionary

surtax.

sales surtax. Interest rates, including daily rates, are published

For motor vehicle and mobile home sales, use the surtax rate of the

in Tax Information Publications that are updated semiannually

county identified as the residence address of the purchaser on the

on January 1 and July 1 each year and posted online at

registration or title document for the motor vehicle or mobile home.

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

Line 14. Amount Due with Return

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

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

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

allowance. Subtract Line 11 from Line 10 and enter the amount

Include discretionary sales surtax with tax reported on Lines A

due on Line 14. If you choose to donate your collection allowance

through E in Column 4 of your DR-15 return. Do not send

to education, check the “donate to education” box and leave Line

discretionary sales surtax collections to the county tax collector’s

11 blank.

office.

All dealers: If your return or payment is late, add Lines 12 and

Use our Address/Jurisdiction database to determine which county

13 to Line 10 and enter the amount due on Line 14. Line 14 is the

an address is located in. Go to:

amount you owe.

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

Electronic Payment Check Box

If you make your payment electronically, check the box in the

bottom left corner of your DR-15 return.

Line 15(a). Exempt Amount of Items Over

$5,000

Lines 15(a) - 15(d).

Enter the amount in excess of $5,000 on each single sale of taxable

Discretionary Sales Surtax

tangible personal property (reported on Line A) and the amount

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

in excess of $5,000 for each single purchase for which sales tax and

in or at a location within a county imposing a discretionary sales

discretionary sales surtax is due (reported on Line B). Example: If

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

you sold a single item for $7,000, include $2,000 (the amount over

the county where the merchandise or service is delivered. The

$5,000) on Line 15(a). Do NOT include exempt sales reported in

discretionary sales surtax also applies to the rental of real property

Column 2.

When and at What Rate

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

If a selling dealer located in any

into the county where the selling

surtax is collected at the county rate

with a discretionary surtax

sells & delivers

Florida county

dealer is located

where the delivery is made

If a selling dealer located in any

into counties with different

surtax is collected at the county rate

with or without a discretionary surtax sells & delivers

Florida county

discretionary surtax rates

where the delivery is made

into counties without a

If a selling dealer located in any

surtax is not collected

with or without a discretionary surtax sells & delivers

Florida county

discretionary surtax

into a Florida county with a

surtax is collected at the county rate

If an out-of-state selling dealer

sells & delivers

discretionary surtax

where the delivery is made

into a Florida county without a

If an out-of-state selling dealer

sells & delivers

surtax is not collected

discretionary surtax

Form Dr-15n Instructions - Sales And Use Tax Returns Page 7

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