Instructions For Form Dr-15ez - Sales And Use Tax Returns (Page 4 of 7) in pdf

• add another location;

Example: A customer purchases a taxable item that sells

• purchase or acquire an existing business; or

for $60.67 (before tax) in a county with no discretionary

• change the form of ownership of your business.

sales surtax. To calculate the correct amount of Florida

sales tax, the seller first multiplies $60 by 6% (state sales

Florida Annual Resale Certificate

tax rate) to determine the sales tax on the whole dollar

portion of the sale ($60 x 6% = $3.60). Using the bracket

Registered sales and use tax dealers are provided a

system, the seller then determines that the correct amount

Florida Annual Resale Certificate to make tax-exempt

of sales tax on the amount less than a dollar ($.67) is $.05.

purchases or rentals of property or services for resale.

Therefore, the total sales tax due on this transaction is

You may provide a paper or electronic copy of your current

$3.65 ($3.60 + $.05 cents).

Florida Annual Resale Certificate or the certificate number

to any seller when making purchases or rentals of property

Line-by-Line Instructions

or services that you intend to resell or re-rent as part of

your business. If you purchase or rent property or services

that will be used in your business, your Florida Annual

Note: You will complete lines 1 through 4 to report tax on

Resale Certificate should not be used.

commercial rentals or tax on sales and purchases. After

completing lines 1 through 4, proceed to the instructions

As a dealer, you have an obligation to collect the applicable

for Line 5. Less Lawful Deductions and complete the

amount of sales and use tax and discretionary sales surtax

when you resell or re-rent the property or service at retail.

return.

If you need help determining what you may buy or rent

Lines 1 through 4 Instructions to

tax exempt for resale, the Florida Annual Resale Certificate

Only Report Tax on Commercial Rentals

for Sales Tax brochure (Form GT-800060) is available on

(5.8% Plus County Surtax Rate)

the Department’s website.

Sellers who make tax-exempt sales or rentals for purposes

If you only report tax collected for the lease or rental

of resale or re-rental must document the exemption using

of commercial property (you have no other sales or

any one of these methods:

untaxed purchases to report), you may use

Form DR-15EZ to report sales and use tax due. If you

• Obtain a paper or electronic copy of your customer’s

have other taxable sales or untaxed purchases, you must

current Florida Annual Resale Certificate.

use Form DR-15, Sales and Use Tax Return, to report

• For each tax-exempt sale, use your customer’s Florida

sales and use tax. Contact Taxpayer Services to update

sales tax certificate number to obtain a transaction

your account information.

authorization number.

• For each tax-exempt customer, use your customer’s

Commercial rentals include the renting, leasing, letting, or

Florida sales tax certificate number to obtain a vendor

granting a license to use or occupy real property, including

authorization number.

docking or storage space for boats and tie-down or storage

space for aircraft. Sales tax at the rate of 5.8%, plus

Sellers may verify a Florida Annual Resale Certificate

number and obtain an authorization number:

discretionary sales surtax, is due on the total consideration

charged for commercial property. The consideration

• Online: Visit

charged may include charges for property taxes (whether

• Phone: 877-357-3725

paid to the landlord or directly to the county tax collector’s

office), or common area maintenance. Rentals, leases,

• Mobile app: Available for iPhone, iPad, Android devices,

and licenses to use or occupy real property by related

and Windows phones.

persons are also considered commercial rentals (e.g., a

Proper Collection of Tax

corporate owner leases property to his or her corporation).

Collecting the right amount of tax is important because

The $5,000 limitation for discretionary sales surtax

mistakes will cost you money. Florida’s state sales tax rate

does not apply to commercial rentals.

is 6%; however, there is an established “bracket system”

Line 1. Gross Sales

for collecting sales tax on any part of each total taxable

Enter the total amount of consideration for commercial

sale that is less than a whole dollar amount. Additionally,

rentals. Do not include tax collected in the amount

most counties also have a local option discretionary sales

reported.

surtax. Bracket rates are available on the Department’s

website at

Line 2. Exempt Sales

Enter the total amount of consideration for tax-exempt

[State Sales and Use Tax Rate] + [Surtax Rate] = [Total Tax Rate]

commercial rentals included in Line 1. Enter “0” if none.

Calculate the total tax to be collected on the total amount

See section 212.031, Florida Statutes (F.S.), and Rule

of the sale. The total tax collected must be shown on

12A-1.070, Florida Administrative Code (F.A.C.), for

each invoice. The sales tax and discretionary sales surtax

exemptions specifically available to commercial rentals.

may be shown as one total, or each tax can be shown

separately. In many cases, the actual tax you collect is

Line 3. Taxable Sales/Purchases

more than a straight percentage of the sales or use tax

Subtract the amount reported in Line 2 from the amount

and surtax. You must use the bracket system to calculate

reported in Line 1 and enter the difference (the taxable

the tax due when any part of each total sale is less than a

amount).

whole dollar amount.

Instructions For Form Dr-15ez - Sales And Use Tax Returns Page 4

Related Articles

Related forms

Related Categories