Instructions For Form Dr-1n - Florida Business Tax Application Page 7
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9DR-1N
R. 01/18
Activities Subject to Sales Tax and the Prepaid Wireless E911 Fee
Section C -
Answer Question 24.
Section D - Activities Subject to Solid Waste Fees & Surcharge
Answer Questions 25-27. If you produce or import perchloroethylene, you must also complete a Florida Fuel or Pollutants Tax
Application (Form DR-156).
Section E - Activities Subject to Reemployment Tax (formerly, Unemployment Tax)
Answer Question 28 to determine if you should continue through this section or skip to the next. If you answer yes, you must
respond to every question and provide the information required throughout the section. Note: Officers performing services
for the corporation and receiving payment for such services (salary or distributions) are considered employees of the
corporation for purposes of reemployment tax.
Section F - Activities Subject to Communications Services Tax
Answer Question 40 to determine if you should continue through this section or skip to the next. See individual questions for
line-by-line instructions.
42. How will you verify the correct assignment of customer location to taxing jurisdiction? The method you use to assign
customer locations to taxing jurisdictions determines the amount of collection allowance you may take when filing your
return.
43. If you use multiple databases, you may be eligible for both collection allowances. If you will file separate returns for
each type of database, check the box below. If you have more than one customer database and use different methods to
assign customer locations to taxing jurisdictions, you will need to file two separate communications services tax returns to
maximize your collection allowance.
Two collection allowance rates are available.
•
If you checked boxes 1, 4 or 5 in Question 42, you are eligible for a .75 percent (.0075) collection allowance.
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If you checked box 6 in Question 42, you are eligible for a .25 percent (.0025) collection allowance.
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If you checked box 2 in Question 42, you are eligible for a .25 percent (.0025) collection allowance until the database is
certified. Once certified, you will be eligible for the .75 percent (.0075) collection allowance.
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If you checked box 3 in Question 42, you are eligible for the .75 percent (.0075) collection allowance if the vendor’s
database has been certified. If not, the .25 percent collection allowance (.0025) will apply.
Collection allowance for dealers with multiple databases:
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If all databases are certified or a ZIP+4 method is used, the dealer is entitled to the .75 percent (.0075) collection
allowance.
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If some databases are certified or a ZIP+4 method is used, and some are not, the dealer has two options for reporting
the tax. One is to file a single return for all taxable sales from all databases and receive a .25 percent (.0025) collection
allowance. The second option is to file two returns: one reporting taxable sales from certified databases (.75 percent
allowance) and a separate return for the taxable sales from non-certified databases (.25 percent allowance).
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If no databases are certified, the dealer will receive a .25 percent (.0025) collection allowance on all tax collected.
Section G - Activities Subject to Documentary Stamp Tax
Answer Question 45 to determine if you should continue through this section or skip to the next. See individual questions for
line-by-line instructions.
Section H - Activities Subject to Gross Receipts Tax on Electrical Power and Gas
Answer Question 46 to determine if you should continue through this section or skip to the next. See individual questions for
line-by-line instructions.
Instructions for Completing the Florida Business Tax Application, Page 7 of 9
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