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

DR-7N

R. 01/18

Page 6

Line 17. Taxable Sales/Untaxed Purchases or Uses of

Include discretionary sales surtax with tax reported on

Lines A through E in Column 4 of all your location returns.

Electricity (6.95% Plus County Surtax Rate)

Do not send discretionary sales surtax collections to the

On each of your location returns, enter the taxable amount of

county tax collector’s office.

sales and untaxed purchases or uses of electricity subject to

the 6.95% tax rate (2.6% imposed under Chapter 203, F.S.,

Use our Address/Jurisdiction database to determine which

and 4.35% imposed under Chapter 212, F.S.), plus surtax. The

county an address is located in. Visit:

sale or use of electricity is subject to discretionary sales surtax

at the rate imposed by the county where the consumer of the

Line 15(a). Exempt Amount of Items Over $5,000

electricity is located.

On your DR-7 returns and your DR-15CON return, enter the

Line 18. Taxable Sales/Untaxed Purchases

amount in excess of $5,000 on each single sale of taxable

of Dyed Diesel Fuel

tangible personal property (reported on Line A) and the amount

On each of your location returns, enter the total amount of

in excess of $5,000 for each single purchase for which sales tax

taxable sales and untaxed purchases of dyed diesel fuel used in

and discretionary sales surtax is due (reported on Line B).

vessels or off-road equipment. If the sale or purchase of dyed

Example: If you sold a single item for $7,000, enter $2,000 (the

diesel fuel occurred in a county that imposes discretionary sales

amount over $5,000) on Line 15(a). Do NOT include exempt

surtax, sales tax plus the applicable discretionary sales surtax

sales reported in Column 2.

is due.

Line 15(b). Other Taxable Amounts NOT Subject

Line 19. Taxable Sales from Amusement Machines

to Surtax

On each of your location returns, enter the amount of taxable

sales from amusement machines.

sales or purchases included in Column 3 that are not subject to

Line 20. Rural or Urban High Crime Area

discretionary sales surtax. This includes services and tangible

Job Tax Credits

personal property delivered into non-surtax counties that are

On each of your location returns, enter the amount of rural

subject to sales tax, but not subject to discretionary sales

or urban high crime area job tax credits for which you have

surtax. Do NOT include exempt sales reported in Column 2.

received a letter of approval from the Department on Line 20

Line 15(c). Amounts Subject to Surtax at a Rate

and on Line 8. Follow the instructions sent to you from the

Different than Your County Surtax Rate

Department.

On each of your location returns, you must report the total

Line 21. Other Authorized Credits

amount of taxable sales for which you collected discretionary

On each of your location returns, enter only credits specifically

sales surtax at a rate different than the rate of the county in

authorized by the Department. Follow the instructions sent to

which you are located on Line 15(c). Enter the taxable amounts

you from the Department.

from Line A, Column 3, for which you collected discretionary

sales surtax at a rate different than the county in which you are

Signature(s)

located. This amount would consist of taxable sales where

Sign and date your Consolidated Summary Sales and Use

you delivered the merchandise into a county with a different

Tax Return (Form DR-15CON). For corporations, an authorized

discretionary sales surtax rate.

corporate officer must sign. If someone else prepared the

Example: A business located in a county with a 1%

returns, the preparer must also sign and date the returns.

discretionary sales surtax rate sells a single taxable item for

Please provide the telephone number of each person signing

$3,000 and delivers the merchandise into a county with a 1.5%

the returns.

discretionary sales surtax rate. The discretionary sales surtax is

to be collected at 1.5%. The business will report the $3,000 on

Line 15(c), since this is the taxable amount that was subject to

Information, forms, and tutorials are available on the

a different county discretionary sales surtax rate. The business

Department’s website:

will report the surtax collected at 1.5% on Line 15(d).

If you have questions or need assistance, call Taxpayer

Line 15(d). Total Amount of Discretionary

Services at 850-488-6800, Monday through Friday, excluding

Sales Surtax Due

holidays.

On each of your location returns, enter the total amount of

For written replies to tax questions, write to:

discretionary sales surtax due on Line 15(d). Do not include

Taxpayer Services - MS 3-2000

state sales tax in this amount.

Florida Department of Revenue

Line 16. Total Enterprise Zone Jobs Credits

5050 W Tennessee St

On each of your location returns, enter the total of all enterprise

Tallahassee FL 32399-0112

zone jobs credits on Line 16. All approved enterprise zone

To find a taxpayer service center near you, visit:

jobs credits must be taken as provided by law. If you have any

questions regarding how to request or deduct any enterprise

zone jobs credits, call Return Reconciliation, Department of

Subscribe to Receive Email Alerts from the Department.

Revenue, at 850-717-6637.

Subscribe to receive an email when Tax Information

Publications and proposed rules are posted to the Department’s

website. Subscribe today at:

Instructions For Form Dr-7n - Consolidated Sales And Use Tax Return Page 6

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