Instructions For Form Dr-1n - Florida Business Tax Application Page 3
ADVERTISEMENT
1
2
3
4
5
6
7
8
9DR-1N
R. 01/18
Communications Services Tax - Complete sections A, F, J, & K if your business activities include:
•
Selling communications services (e.g., telephone, paging, certain facsimile services, video conferencing, VOIP, wireless).
•
Selling video services (e.g., television programming).
•
Selling direct-to-home satellite services.
•
Reselling communications services (pay telephones and prepaid calling arrangements).
•
Seeking a direct pay permit to self-accrue tax on purchased communications services.
•
Purchasing services to integrate into prepaid calling arrangements.
Documentary Stamp Tax - Complete sections A, G, J, & K if your business activities include:
•
Entering into written financing agreements (five or more transactions per month).
•
Making title loans and pay-day loans.
•
Providing on-site financing (buy here – pay here).
•
Providing consumer and commercial lending services (banks, mortgage, and consumer finance companies).
•
Accepting promissory notes.
Gross Receipts Tax on electrical power or gas - Complete sections A, H, J, & K if your business activities include:
•
Selling, transporting, or delivering electricity or gas.
•
Operating a local electric or natural or manufactured gas (excluding LP gas) utility distribution facility in Florida.
•
Importing into Florida or severing electricity or natural or manufactured gas (excluding LP gas) for your own use instead of
purchasing taxable utility or transportation services.
Severance Tax and Miami-Dade County Lake Belt Fees - Complete sections A, I, J, & K if your business activities include
extracting:
•
Extracting oil in Florida for sale, transport, storage, profit, or commercial use.
•
Extracting gas in Florida for sale, transport, profit, or commercial use.
•
Extracting sulfur in Florida for sale, transport, storage, profit, or commercial use.
•
Extracting solid minerals, phosphate rock, or heavy minerals from the soils and waters of Florida for commercial use.
•
Extracting lime rock or sand from within the Miami-Dade County Lake Belt Area (see s. 373.4149, F.S., for boundary
description).
Questions and Answers about Registration
What if my business has more than one location?
•
Sales tax and solid waste fees: You must complete a separate application for each location.
Sales tax and prepaid wireless E911 fee: You must complete a separate application for each location.
•
Communications services tax: Only one registration application is required for all locations.
•
•
Rental car surcharge: You must complete a separate application for each county where you have a rental location.
Documentary stamp tax: You must complete a separate application for each location where books and records are
•
maintained. You may register up to five locations on a single application.
•
Gross receipts tax on dry-cleaning facilities: Only one registration application is required for all locations.
•
Gross receipts tax on electric power or gas: Only one registration application is required for all locations. You may register
each location separately; however, you must complete a separate application for each location separately registered.
Reemployment tax: Only one registration application is required for each entity that has its own federal employer
•
identification number (FEIN).
What if I am managing commercial or residential rental property for others? For sales tax, commercial property managers
must use this application; one application per property location. Residential property managers may use Form DR-1C,
Application for Collective Registration for Short Term Rental of Living or Sleeping Accommodations.
If a husband and wife jointly own and operate a business, what type of ownership must we indicate? Generally, when a
husband and wife jointly own and operate a business, the ownership is a “partnership.” We suggest you consult the Internal
Revenue Service for more information on filing options available for married couples.
Instructions for Completing the Florida Business Tax Application, Page 3 of 9
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial