Instructions For Form Dr-7n - Consolidated Sales And Use Tax Return printable pdf download

DR-7N

Instructions for Consolidated

R. 01/18

Sales and Use Tax Return

Rule 12A-1.097

Florida Administrative Code

Effective 01/18

Account Changes

Amended Returns: If you discover that your original return

was incorrect, call Taxpayer Services at 850-488-6800 Monday

If you change your business name, mailing address, location

through Friday, excluding holidays, for assistance amending

address within the same county, or close or sell your business,

your returns.

immediately notify the Department. You can also notify

the Department when you temporarily suspend or resume

Keep records that support all transactions for at least three

your business operations. The quickest way to notify the

years from the date you file your return or the date it is required

Department is by visiting:

to be filed, whichever is later.

Florida Annual Resale Certificate

To notify us in writing, mail a letter to:

Registered sales and use tax dealers are provided a Florida

Account Management - MS 1-5730

Annual Resale Certificate to make tax-exempt purchases or

Florida Department of Revenue

rentals of property or services for resale. You may provide a

5050 W Tennessee St

paper or electronic copy of your current Florida Annual Resale

Tallahassee, FL 32399-0160

Certificate or the certificate number to any seller when making

Be sure to include your business partner number, your

purchases or rentals of property or services that you intend

consolidated sales tax filing number, and the certificate number

to resell or re-rent as part of your business. You may provide

for each location in any written correspondence sent to the

your Florida Annual Resale Certificate or certificate number

Department.

for either the consolidated number (80-code number) or for an

active location reported under the consolidated number. If you

Submit a new registration (online or paper) if you:

purchase or rent property or services that will be used in your

• move a business location from one Florida county to another;

business, your Florida Annual Resale Certificate should not be

• add another location;

used.

• purchase or acquire an existing business; or

• change the form of ownership of your business.

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

amount of sales and use tax and discretionary sales surtax

Due Dates, Electronic Filing and Payment, and

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

need help determining what you may buy or rent tax exempt

Other Filing Information

for resale, the Florida Annual Resale Certificate for Sales Tax

Electronic Filing and Payment: Consolidated sales and

brochure (Form GT-800060) is available on the Department’s

use tax returns and tax payments must be filed and paid

website.

electronically. You can file and pay sales and use tax by using

the Department’s website or you may purchase software from a

Sellers who make tax-exempt sales or rentals for purposes of

software vendor.

resale or re-rental must document the exemption using any one

of these methods:

Due Dates: Tax returns and payments are due on the 1

and

late after the 20

day of the month following each reporting

•

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

period. If the 20

falls on a Saturday, Sunday, or a state or

Florida Annual Resale Certificate.

federal holiday, your tax return must be received electronically

•

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

on the first business day following the 20

tax certificate number to obtain a transaction authorization

Due Dates for Electronic Payments: To avoid penalty and

number.

interest, you must initiate your electronic payment and

•

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

receive a confirmation number no later than 5:00 p.m., ET,

sales tax certificate number to obtain a vendor authorization

on the business day prior to the 20th. Keep the confirmation

number.

number in your records. For a list of deadlines for initiating

electronic payments on time, visit:

Sellers may verify a Florida Annual Resale Certificate number

, select the e-Services section, and

and obtain an authorization number:

then select the current year Florida e-Services Calendar of Due

•

Online: Visit:

Dates (Form DR-659).

•

Phone: 877-357-3725

Vendor software: You may purchase software from a software

vendor to file and pay sales and use tax electronically. While

•

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

you may use purchased software to file your sales and use

Windows phones.

tax electronically, you may not use software to create paper

Proper Collection of Tax

(alternative or substitute) returns to file with the Department.

Collecting the right amount of tax is important because

If you use vendor software to prepare a “tax calculation

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

worksheet,” do not file the worksheet with the Department as

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

a tax return. To ensure proper credit to your account, be sure

collecting sales tax on any part of each total taxable sale that

to transfer information from the worksheet to your personalized

is less than a whole dollar amount. Additionally, most counties

return.

Instructions For Form Dr-7n - Consolidated Sales And Use Tax Return

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