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

Line 15(b). Other Taxable Amounts NOT

Line 17. Taxable Sales/Untaxed Purchases or

Subject to Surtax

Uses of Electricity (6.95% Plus County Surtax

Enter the amount of taxable sales or purchases included in Column 3

Rate)

that are not subject to discretionary sales surtax. This includes

Enter the taxable amount of sales and untaxed purchases or uses of

services and tangible personal property delivered into a non-surtax

electricity subject to the 6.95% tax rate (2.6% imposed under Chapter

county that are subject to sales tax, but not subject to discretionary

203, F.S., and 4.35% imposed under Chapter 212, F.S.), plus surtax.

sales surtax. Do NOT include exempt sales reported in Column 2.

The sale or use of electricity is subject to discretionary sales surtax at

the rate imposed by the county where the consumer of the electricity

Line 15(c). Amounts Subject to Surtax at a

is located.

Rate Different Than Your County Surtax Rate

Line 18. Taxable Sales/Untaxed Purchases of

You must report the total amount of taxable sales for which you

Dyed Diesel Fuel

collected discretionary sales surtax at a rate different than the rate of

Enter the total amount of sales and untaxed purchases of

the county in which you are located on Line 15(c). Enter the taxable

dyed diesel fuel used in vessels or off-road equipment. If the

amounts from Line A, Column 3, for which you collected discretionary

sale or purchase of dyed diesel fuel occurred in a county that

sales surtax at a rate different than the county in which you are located.

imposes discretionary sales surtax, sales tax plus the applicable

This amount would consist of taxable sales where you delivered the

discretionary sales surtax is due.

merchandise into a county with a different discretionary sales surtax

Line 19. Taxable Sales from Amusement

rate.

Machines

Example: A business located in a county with a 1% discretionary

sales surtax rate sells a single taxable item for $3,000 and delivers the

Enter the amount of taxable sales from amusement machines.

merchandise into a county with a 1.5% discretionary sales surtax rate.

Line 20. Rural and/or Urban High Crime Area

The discretionary sales surtax is to be collected at 1.5%. The business

will report the $3,000 on Line 15(c), since this is the taxable amount

Job Tax Credits

that was subject to a different county discretionary sales surtax rate.

Enter the amount of rural and/or urban high crime area job tax

The business will report the surtax collected at 1.5% on Line 15(d).

credits for which you have received a letter of approval from the

Department on Line 20 and on Line 8. Follow the instructions

Line 15(d). Total Amount of Discretionary

sent to you from the Department.

Sales Surtax Due

Line 21. Other Authorized Credits

Enter the total amount of discretionary sales surtax due on Line

15(d). Do not include state sales tax in this amount.

Enter only credits specifically authorized by the Department.

Follow the instructions sent to you from the Department.

Line 16. Total Enterprise Zone Jobs Credits

Signature(s)

Enter the total of all enterprise zone jobs credits on Line 16. All

Sign and date your return. For corporations, an authorized

approved enterprise zone jobs credits must be taken as provided by

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

law. If you have any questions regarding how to request or deduct

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

any enterprise zone jobs credits, call the Return Reconciliation

telephone number of each person signing the return.

Unit, Department of Revenue, at 850-717-6637.

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 our

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

website at .

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 reminders

5050 W Tennessee St

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:

/contact.html

Go to: /list

Form Dr-15n Instructions - Sales And Use Tax Returns Page 8

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