Instructions For Form Dr-7n - Consolidated Sales And Use Tax Return (Page 3 of 6) in pdf

DR-7N

R. 01/18

Page 3

Example: The total receipts from an amusement machine(s) in

consideration for tax-exempt commercial rentals included in

Line C, Column 1. Enter “0” if none. See section 212.031, F.S.,

a county with a combined sales and surtax rate of 6.5% total

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

$100.00. Total receipts divided by the amusement machine

exemptions specifically available to commercial rentals.

divisor for the 6.5% rate equals gross sales. Total receipts

minus gross sales equals tax due, including discretionary sales

Column 3. Taxable Amount - Subtract the amount reported in

surtax due. Gross sales multiplied by the surtax rate equals

Column 2 from the amount reported in Column 1 and enter the

discretionary sales surtax due.

difference (the taxable amount).

$100 ÷ 1.045 = $95.69 (gross sales)

Column 4. Tax Due - Enter the total amount of tax due,

including discretionary sales surtax due. You must also report

$100 – $95.69 = $4.31 (tax due, including surtax due)

all discretionary sales surtax due on Line 15(d).

$95.69 x .005 = $.48 [surtax portion to be reported on Line 15(d)]

Line D. Transient Rentals

Line B. Taxable Purchases - Use Tax

Transient rentals are leases or rentals of living, sleeping, or

You owe “use tax” on taxable purchases of goods or services

housekeeping accommodations, such as hotels, motels,

you have used or consumed that were:

single-family dwellings, multi-unit dwellings, apartments,

• Internet and out-of-state purchases not taxed by the

rooming houses, condominiums, timeshare resorts, vacation

seller and NOT purchased for resale.

houses, beach houses, mobile homes, or any other living,

sleeping, or housekeeping accommodations. Transient rental

•

Out-of-state or local purchases not taxed by a supplier and

taxes must be collected and paid on all rental charges, including

NOT purchased for resale whether ordered online, from a

any rental charges that are required to be paid by the guest as

catalog, or by telephone.

a condition of the use of the accommodation, unless the rental

•

Taxable items, originally purchased untaxed for resale,

charge is specifically exempt. See Rule 12A-1.061, F.A.C., for

which you, your business, or employees used or consumed.

more information on what constitutes a “rental charge” and

Include use tax and discretionary sales surtax on the return

which rental charges are specifically exempt.

for the reporting period during which you purchased, used, or

Some counties impose one or more local option taxes on

consumed the item(s).

transient rentals. Many counties self-administer these

Column 1. Gross Sales - Not Applicable

local option taxes. Contact your county taxing agency to

determine whether your county imposes one of these taxes

Column 2. Exempt Sales - Not Applicable

and if you are required to report and pay the taxes directly to

your county taxing agency or to the Department of Revenue.

Column 3. Taxable Amount - Enter the total amount of

purchases used or consumed that were not taxed by suppliers

Form DR-15TDT, available on the Department’s website,

and not for resale. If you report purchases exempt from

provides a listing of county local option transient rental rates

discretionary sales surtax, also complete Line 15(a) or

and whether the local option tax is collected and administered

Line 15(b).

by the county or by the Department of Revenue.

Column 4. Tax Due - Enter the total amount of use tax due,

Column 1. Gross Sales - Enter the total gross amounts (rental

including discretionary sales surtax due.

charges) charged for transient rentals only. Do not include tax

• You must also report all discretionary sales surtax due

collected in gross sales.

on Line 15(d).

Column 2. Exempt Sales - Enter the total amount of tax-exempt

• If you paid sales tax to another state at a rate less

transient rentals included in Line D, Column 1. Enter “0” if none.

than 6%, enter the total amount of Florida use tax, plus any

Column 3. Taxable Amount - Subtract total exempt transient

applicable discretionary sales surtax on Line B, Column 4, and

rentals (Column 2) from total gross transient rentals (Column 1)

claim a credit for the tax paid to the other state on Line 6. When

and enter the difference (the taxable amount).

claiming a credit for sales tax paid to another state, make sure it

is legally imposed. When in doubt, contact the tax agency in the

Column 4. Tax Due - Enter the total amount of tax due,

state where the tax was paid.

including any discretionary sales surtax due and any local

option tax (for example, tourist development tax) administered

Line C. Commercial Rentals

by the Department of Revenue. You must also report all

(5.8% Plus County Surtax Rate)

discretionary sales surtax due on Line 15(d). The $5,000

Commercial rentals include the renting, leasing, letting, or

limitation for discretionary sales surtax does not apply to

granting a license to use or occupy real property, including

transient rentals.

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

Line E. Food & Beverage Vending

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

If you operate food and beverage vending machines, compute

discretionary sales surtax, is due on the total consideration

your gross sales by dividing the total receipts from the

charged for commercial property. The consideration charged

machine(s) by the appropriate food and beverage divisor for the

may include charges for property taxes (whether paid to the

county where the machine(s) is located.

landlord or directly to the county tax collector’s office), or

common area maintenance. Rentals, leases, and licenses

Column 1. Gross Sales - Enter the total amount of gross sales

to use or occupy real property by related persons are also

computed from food and beverage vending machines receipts.

considered commercial rentals (e.g., a corporate owner leases

Do not include tax collected in gross sales.

property to his or her corporation). The $5,000 limitation for

Column 2. Exempt Sales - Enter the total amount of tax-exempt

discretionary sales surtax does not apply to commercial

sales included in Line E, Column 1. Enter “0” if none.

rentals.

Column 3. Taxable Amount - Subtract total exempt sales from

Column 1. Gross Sales - Enter the total amount of

total gross sales and enter the taxable amount.

consideration for commercial rentals. Do not include tax

collected in the amount reported.

Column 4. Tax Due - Enter the total amount of tax due,

including discretionary sales surtax due. You must also report

Column 2. Exempt Sales - Enter the total amount of

all discretionary sales surtax due on Line 15(d).

Instructions For Form Dr-7n - Consolidated Sales And Use Tax Return Page 3

Related Articles

Related forms

Related Categories