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Form Gt-800016 - Sales And Use Tax On The Rental, Lease, Or License To Use Commercial Real Property Page 4

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

The surtax exemption for sales of items over $5,000

does not apply to commercial rentals.

Report the discretionary sales surtax included in the amount of tax due reported in Column 4.,

Line C, in the surtax reported on Line 15(d). Total Amount of Discretionary Sales Surtax Due.

Updating Your Business Information

The quickest way to notify the Department of changes to your account, such as updates to your name,

address or location, and when you temporarily suspend or resume business operations, is online at

If you close or sell your business, you must file a final return and pay all taxes due within 15 days

after closing or selling the business. Your final return must cover the period from your most recent return

filing to the closing date.

Resources for Business Success: Partnership with SCORE

The Department is proud to partner with SCORE to provide tools and resources to help businesses

succeed. SCORE is a nonprofit association of volunteer business counselors supported by the U.S.

Small Business Administration. In partnership with SCORE, the Department presents webinars on topics

that provide important information for your business. Webinars are available through the Department’s

website at

Reference Material

Law – Section 212.031, Florida Statutes, available at leg.state.fl.us

Brochures - Download these brochures from

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Sales and Use Tax on Rental of Living or Sleeping Accommodations (GT-800034)

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Sales and Use Tax on Tangible Personal Property Rentals (GT-800038)

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Sales and Use Tax on Amusement Machines (GT-800020)

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Sales and Use Tax on Vending Machines (GT-800041)

Information, forms and tutorials are available on the Department’s website at .

To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800,

Monday through Friday, excluding holidays.

Subscribe to Receive Updates by Email

Visit to sign up to receive an email when the Department posts:

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Tax Information Publications (TIPs).

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Proposed rules, including notices of rule development workshops and emergency rulemaking.

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Due date reminders for reemployment tax, and sales and use tax.

Florida Department of Revenue, Sales and Use Tax on Commercial Real Property, Page 4

Form Gt-800016 - Sales And Use Tax On The Rental, Lease, Or License To Use Commercial Real Property Page 4