Form Gt-800019 - Florida'S Discretionary Sales Surtax Page 3
ADVERTISEMENT
1
2
3
4•
The items normally sell as a set or a unit and the use of each item depends on the
set being complete. You may not combine items that are not normally sold as a
set or unit to qualify for the $5,000 limit.
•
The items normally sell in a single sale for the purchaser to use in its normal
business practice as an integrated unit.
•
The items are component parts that have no use unless assembled with each
other to form a working unit or part of a working unit.
The $5,000 limit does not apply to the following types of transactions. Discretionary sales
surtax is due on the full amount.
•
Sales of admissions.
•
Sales and uses of services.
•
Sales of service warranties.
•
Charges for prepaid calling arrangements.
•
Leases, rentals, and licenses to use real property or transient accommodations.
•
Leases or rentals of parking or storage space for motor vehicles in parking
lots or garages.
•
Docking or storage space in boat docks and marinas.
•
Tie-down or storage space for aircraft.
How Does the Surtax Apply to Motor Vehicles, Mobile Homes,
Aircraft, and Boats? The discretionary sales surtax applies only to the first $5,000
of the total sales price of any motor vehicle, mobile home, aircraft, or boat. The surtax
applies as follows:
•
Motor vehicles and mobile homes – The dealer must collect surtax when the
residence address of the purchaser on the title or registration is located within a
surtax county.
•
Aircraft and boats – The dealer must collect surtax when delivery of the aircraft or
boat is to a location within a surtax county.
When is Surtax Due?
Selling dealers report discretionary sales surtax with the sales and use tax on the Sales and
Use Tax Return (Form DR-15 or DR-15EZ). Returns and payments are due on the first day of
the month and late after the 20th of the month following each reporting period, whether you are
filing monthly, quarterly, twice a year, or yearly. If the 20th falls on a Saturday, Sunday, or state
or federal holiday, returns and payments will be timely if they are postmarked on the first
business day after the 20th.
Florida law requires you to file a tax return even if you do not owe sales and use tax.
Electronic Filing and Payment
We offer the use of our free and secure website to file and pay sales tax. You also have the
option of buying software from a software vendor. For more information on electronic filing and
payment options, visit the Department’s website.
You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in
sales and use tax between July 1 and June 30 (the state fiscal year), you must use electronic
funds transfer (EFT) for the next calendar year to pay your taxes.
Florida Department of Revenue, Florida’s Discretionary Sales Surtax, Page 3
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial