Instructions For Form Dr-15ez - Sales And Use Tax Returns Page 7
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7Example for Line B
Sales/Purchases. To calculate Line A (the amount not
subject to discretionary sales surtax), the business
A business located in a county with a 1% surtax sells three
subtracts $5,000 from $6,500.
taxable items over-the-counter for $1,000 each during the
month. The discretionary sales surtax will be collected on
$6,500 (Sales amount)
each item as follows: $1,000 x 1% = $10.00 discretionary
- $5,000 (Limit on a single item)
sales surtax collected on each item. To complete Line B,
$1,500 (Amount exempt from discretionary sales surtax)
the business enters the total discretionary sales surtax due
($10 x 3 items sold = $30.00). The business would report
The business then writes the difference ($1,500) on
$30.00 on Line B. This amount should also be included
Line A. The $1,500 is the amount that is not subject to
with the sales and use tax reported on Line 4.
discretionary sales surtax.
Signature(s)
Line B. Total Discretionary Sales Surtax Due
On the back of your return, on Line B, enter the total
Sign and date your return. For corporations, an
amount of discretionary sales surtax due. All discretionary
authorized corporate officer must sign. If someone else
sales surtax collected must be included with the sales
prepared the return, the preparer must also sign and date
and use tax collected and reported on Line 4, Total Tax
the return. Please provide the telephone number of each
Due. The example for Line B illustrates how to compute
person signing the return.
the discretionary sales surtax on Line B.
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Tallahassee FL 32399-0112
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