Florida Form Sales Tax PDF Details

The Florida Sales Tax form, officially known as Form DR-15CS, plays a crucial role in the collection and reporting of sales and use taxes in the state. As of January 2011, this form, in alignment with Rule 12A-1.097 of the Florida Administrative Code, requires businesses to meticulously report various aspects of their taxable activities. These include gross sales, exempt sales, and the total amount of tax collected across different categories such as sales/services, taxable purchases, commercial and transient rentals, and food & beverage vending. The form also accommodates for adjustments like lawful deductions, estimated taxes paid, and collection allowances which are essential for accurately determining the total tax due. Unique to Florida, the form accounts for the discretionary sales surtax that varies by county, directly impacting how taxes are calculated based on the location of sale or delivery. Furthermore, the form addresses penalties for fraud, underscoring the seriousness of accurate reporting under the threat of significant legal consequences. Completing this form accurately is not only a matter of compliance but integral to the proper function of local and state governments, supporting services and infrastructure beneficial to the communities they serve.

QuestionAnswer
Form NameFlorida Form Sales Tax
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesdownload 2019 tax form florida, florida sales tax generic form, pdffiller com dr 15, dr 15 cs

Form Preview Example

Sales and Use Tax Return

DR-15CS

R. 01/11

Rule 12A-1.097

Florida Administrative Code

Effective 01/11

Please complete this return.

Attach your check or money order and mail to:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Florida Department of Revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5050 W. Tennessee Street

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tallahassee, FL 32399-0120

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If the Department mails you a personalized form,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

instructions will be enclosed for completing your

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2011 return. If you get a form from the Internet

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

or one of our ofices and need instructions, you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

may visit us online at www.mylorida.com/dor

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

or call 800-352-3671 (TDD at 800-367-8331

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

or 850-922-1115). Make certain you read the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

instructions for each line of the return before

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

completing your 2011 Sales and Use Tax return.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SALES AND USE TAX RETURN

HD/PM Date:

/

/

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certiicate Number:

 

 

 

DR-15 R. 01/11

 

 

 

 

 

 

 

Florida

1. Gross Sales

 

 

2. Exempt Sales

 

 

3. Taxable Amount

 

4. Tax Collected

 

 

 

 

A.

Sales/Services

 

.

 

 

 

.

 

 

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

B.

Taxable Purchases

 

Include use tax on Internet / out-of-state untaxed purchases

 

 

 

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C.

Commercial Rentals

 

.

 

 

 

.

 

 

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

D.

Transient Rentals

 

.

 

 

 

.

 

 

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

E.

Food & Beverage Vending

 

.

 

 

 

.

 

 

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Amount of Tax Collected

 

.

 

 

 

 

 

 

Transient Rental Rate:

Surtax Rate:

 

Collection Period

Check here

 

 

 

 

 

5.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

if donating

 

 

 

6.

Less Lawful Deductions

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

collection allowance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

to education, and

 

7.

Total Tax Due

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

leave Line 11 blank.

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8. Less Est Tax Pd / DOR Cr Memo

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9. Plus Est Tax Due Current Month

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

Amount Due

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City/St/ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11.

Less Collection Allowance

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12.

Plus Penalty

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13.

Plus Interest

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Due:

 

Do not write in the space below.

14.

Amount Due with Return

 

.

 

 

 

 

 

 

 

 

 

 

 

Late After:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check here if payment was

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9100 0 20119999 0001003031 8 4999999999 0000 5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

made electronically.

 

SALES AND USE TAX RETURN

HD/PM Date:

/

/

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certiicate Number:

 

 

 

DR-15 R. 01/11

 

 

 

 

 

 

 

Florida

1. Gross Sales

 

 

2. Exempt Sales

 

 

3. Taxable Amount

 

4. Tax Collected

 

 

 

 

A.

Sales/Services

 

.

 

 

 

.

 

 

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

B.

Taxable Purchases

 

Include use tax on Internet / out-of-state untaxed purchases

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C.

Commercial Rentals

 

.

 

 

 

.

 

 

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

D.

Transient Rentals

 

.

 

 

 

.

 

 

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

E.

Food & Beverage Vending

 

.

 

 

 

.

 

 

 

 

 

 

 

 

 

.

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Amount of Tax Collected

 

.

 

 

 

 

 

 

Transient Rental Rate:

Surtax Rate:

 

Collection Period

Check here

 

 

 

 

5.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

if donating

 

 

6.

Less Lawful Deductions

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

collection allowance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

to education, and

 

7.

Total Tax Due

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

leave Line 11 blank.

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8. Less Est Tax Pd / DOR Cr Memo

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9. Plus Est Tax Due Current Month

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

Amount Due

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City/St/ZIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11.

Less Collection Allowance

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12.

Plus Penalty

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13.

Plus Interest

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Due:

 

Do not write in the space below.

14.

Amount Due with Return

 

.

 

 

 

 

 

 

 

 

 

 

 

Late After:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check here if payment was

 

 

 

 

 

 

 

 

 

 

 

 

9100 0 20119999 0001003031 8 4999999999 0000 5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

made electronically.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Proper Collection of Tax: Florida’s general sales tax rate is 6 percent; however, there is an established “bracket system” for calculating the tax due when any part of each total taxable sale is less than a whole dollar amount. Other rates may also apply. See instructions.

Discretionary Sales Surtax: Most counties levy a discretionary sales surtax on most transactions subject to sales and use tax. These taxes are distributed to local governments throughout the state. The amount of money distributed is based on how you complete your tax return, especially the lines on the back of the return. Dealers should impose discretionary sales surtax on taxable sales when delivery or use occurs in a county that imposes surtax. Please see Form DR-15DSS (if enclosed) or visit us online at www.mylorida.com/dor to obtain a copy. This form provides you with each county’s discretionary sales surtax rate(s).

Fraud Penalties: There are speciic penalties imposed for fraud, fraudulent claim of exemption, failure to collect and pay over, or an attempt to evade or defeat the sales tax. Please see the instructions for detailed information regarding the penalties, ines, and punishments for certain sales tax offenses.

Under penalties of perjury, I declare that I have read this return and the facts stated in it are true (sections 92.525(2), 212.12, and 837.06, Florida Statutes).

Signature of Taxpayer

Date

Signature of Preparer

Date

( ___________ ) ____________________________________________

 

( ___________ ) ____________________________________________

 

Telephone Number

 

Telephone Number

 

Discretionary Sales Surtax ( Lines 15(a) through 15(d) )

15(a).

Exempt Amount of Items Over $5,000 (included in Column 3)

15(a). _________________________________

15(b).

Other Taxable Amounts NOT Subject to Surtax (included in Column 3)

15(b). _________________________________

15(c).

Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate (included in Column 3)

15(c). _________________________________

15(d).

Total Amount of Discretionary Sales Surtax Collected (included in Column 4)

15(d). _________________________________

16.

Total Enterprise Zone Jobs Credits (included in Line 6)

16. _________________________________

17.

Taxable Sales/Untaxed Purchases of Electric Power or Energy — 7% Rate (included in Line A)

17. _________________________________

18.

Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel — 6% Rate (included in Line A)

18. _________________________________

19.

Taxable Sales from Amusement Machines (included in Line A)

19. _________________________________

20.

Rural and/or Urban High Crime Area Job Tax Credits

20. _________________________________

21.

Other Authorized Credits

21. _________________________________

Under penalties of perjury, I declare that I have read this return and the facts stated in it are true (sections 92.525(2), 212.12, and 837.06, Florida Statutes).

Signature of Taxpayer

Date

Signature of Preparer

Date

( ___________ ) ____________________________________________

 

( ___________ ) ____________________________________________

 

Telephone Number

 

Telephone Number

 

Discretionary Sales Surtax ( Lines 15(a) through 15(d) )

15(a).

Exempt Amount of Items Over $5,000 (included in Column 3)

15(a). _________________________________

15(b).

Other Taxable Amounts NOT Subject to Surtax (included in Column 3)

15(b). _________________________________

15(c).

Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate (included in Column 3)

15(c). _________________________________

15(d).

Total Amount of Discretionary Sales Surtax Collected (included in Column 4)

15(d). _________________________________

16.

Total Enterprise Zone Jobs Credits (included in Line 6)

16. _________________________________

17.

Taxable Sales/Untaxed Purchases of Electric Power or Energy — 7% Rate (included in Line A)

17. _________________________________

18.

Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel — 6% Rate (included in Line A)

18. _________________________________

19.

Taxable Sales from Amusement Machines (included in Line A)

19. _________________________________

20.

Rural and/or Urban High Crime Area Job Tax Credits

20. _________________________________

21.

Other Authorized Credits

21. _________________________________

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