Form Gt-400400 - Tax Information For Motor Vehicle Dealers Booklet Page 18

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LINE E - Food & Beverage Vending, Columns 1- 4
Column 1
Gross Sales - Operators of food and beverage vending machines should compute their
gross sales by dividing the total receipts from the machine(s) by the appropriate food and
beverage divisor for the county where the machine(s) is located.
Example
Sales/Surtax
Food & Beverage
The gross receipts from a soft drink machine in a county with a combined
Rate
Divisor
sales and surtax rate of 6.5 percent (6.5%) total $100. Gross receipts divided
by the food and beverage divisor for the 6.5 percent (6.5%) rate equals gross
6.0%
1.0645
sales. Gross receipts minus gross sales equals tax due. Gross sales
6.25%
1.06655
multiplied by the surtax rate equals discretionary sales surtax collected.
6.5%
1.0686
$100 ÷ 1.0686 = $93.58 (gross sales)
6.75%
1.0706
$100 – $93.58 = $6.42 (tax due, including discretionary sales surtax)
7.0%
1.0726
$93.58 x .005 = $.47 [discretionary sales surtax portion to be reported
7.25%
1.07465
on Line 15(d)]
7.5%
1.0767
7.75%
1.0788
8.0%
1.0808
Column 2
Exempt Sales - Enter all tax-exempt sales. If there are none, enter zero.
Column 3
Taxable Amount - Enter the amount computed as explained in the example above.
Column 4
Tax Collected - Enter the total amount of tax collected, including discretionary sales surtax
computed as explained in the example above.
Line 5
Total Amount of Tax Collected - Add all the amounts in Column 4, Lines A through E, and
enter the total amount of Tax Collected. If discretionary sales surtax was collected, it must be
included in this amount.
Line 6
Less Lawful Deductions – Enter the total amount of all allowable tax deductions. Do not
report sales tax credits on this line (see Line 8 instructions).
Florida Department of Revenue, Tax Information for Motor Vehicle Dealers, Page 13

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