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Form Gt-800016 - Sales And Use Tax On The Rental, Lease, Or License To Use Commercial Real Property Page 3

When you electronically pay only or you electronically file and pay at the same time, you must initiate

your electronic payment and receive a confirmation number no later than 5:00 p.m., ET, on the business

day prior to the 20th. Keep the confirmation number in your records

The Florida e-Services Calendar of

Due Dates (Form DR-659) provides a list of deadlines for initiating electronic payments on time and is

available on the Department’s website at

If you file your return or pay tax late, a late penalty of 10% of the amount of tax owed, but not less than

$50, may be charged. The $50 minimum penalty applies also to businesses who file a late return even if

no tax is due. Penalty will also be charged if your return is incomplete. A floating rate of interest applies

to underpayments and late payments of tax. Interest rates are available on the Department’s website at

How to Report Tax

Report charges for rentals, leases, or licenses to use commercial real property on your Sales and Use

Tax Return. Below is an example using Form DR-15, Sales and Use Tax Return.

Form DR-15, Sales and Use Tax Return (front of paper return):

If you file Form DR-15, Sales and Use Tax Return, on Line C, Commercial Rentals, report:

1. Gross Sales – total rental charges received (rental consideration);

2. Exempt Sales – tax exempt rent, if any;

3. Taxable Amount – taxable rent; and

4. Tax Due – state sales tax due, plus any applicable surtax.

Commercial rental sales should not be reported on Line A, Sales/Services or Line D,

Transient Rentals.

Subleases: If you are reporting sales tax and surtax on commercial real property you

subleased, report the sales tax and surtax you collected from your tenant on Line C,

Commercial Rentals. Take a credit for the sales tax paid to your landlord on the portion of the

property you subleased to your tenant on Line 6, Less Lawful Deductions.

Florida Department of Revenue, Sales and Use Tax on Commercial Real Property, Page 3

Form Gt-800016 - Sales And Use Tax On The Rental, Lease, Or License To Use Commercial Real Property Page 3