Form DR-15EZ at a glance
What it is: Form DR-15EZ is the Florida Sales and Use Tax Return.
Who signs: Under penalties of perjury, you declare that you have read this return and the facts stated in it are true.
A filled-in Form DR-15EZ example: a shop owner files one month
How to fill out Form DR-15EZ, box by box
Gross Sales, Exempt Sales and Taxable Sales/Purchases
On line 1, Gross Sales, do not include tax.
On line 2, Exempt Sales, include these in Gross Sales, Line 1.
On line 3, Taxable Sales/Purchases, include Internet/Out-of-State Purchases.
Total Tax Due, Lawful Deductions, DOR Credit Memo and Net Tax Due
On line 4, Total Tax Due, include Discretionary Sales Surtax from Line B.
Enter Less Lawful Deductions on line 5.
Enter Less DOR Credit Memo on line 6.
Line 7 is Net Tax Due.
Collection Allowance or Penalty and Interest, and Amount Due With Return
Line 8 is Less Collection Allowance or Plus Penalty and Interest: E-file / E-pay to Receive Collection Allowance.
Line 9 is Amount Due With Return: enter this amount on front.
Discretionary Sales Surtax Information
Under Discretionary Sales Surtax Information, line A is Taxable Sales and Purchases NOT Subject to DISCRETIONARY SALES SURTAX.
Line B is Total Discretionary Sales Surtax Due.
Signature of Taxpayer and Signature of Preparer
Signature of Taxpayer, Date and Telephone #.
Signature of Preparer, Date and Telephone #.
More rules for Form DR-15EZ
Read the Instructions for DR-15EZ Sales and Use Tax Returns (Form DR-15EZN), incorporated by reference in Rule 12A-1.097, F.A.C., before you complete this return. Instructions are posted at floridarevenue.com/forms.
If the 20th falls on a Saturday, Sunday, or a state or federal holiday, returns are timely if postmarked or hand delivered on the first business day following the 20th.
File and pay online to receive a collection allowance: when you electronically file your tax return and pay timely, you are entitled to deduct a collection allowance of 2.5% (.025) of the first $1,200 of tax due, not to exceed $30. (checked October 30, 2026).
To pay timely, you must initiate payment and receive a confirmation number, no later than 5:00 p.m. ET on the business day prior to the 20th.
A floating rate of interest also applies to late payments and underpayments of tax.
Common questions about Form DR-15EZ
What is Dr. 15EZ?
Form DR-15EZ is the Florida Sales and Use Tax Return. A return must be filed for each reporting period, even if no tax is due.
Is there a deadline?
Returns and payments are due on the 1st and late after the 20th day of the month following each reporting period.
Where do I file it?
You may file and pay tax online, or complete this return and pay tax by check or money order and mail it to the Florida Department of Revenue, 5050 W Tennessee Street, Tallahassee, FL 32399-0120.
Is there a penalty?
If you file your return or pay tax late, a late penalty of 10% of the amount of tax owed, but not less than $50, may be charged (checked October 30, 2026). The $50 minimum penalty applies even if no tax is due (checked October 30, 2026).
Sources
[1] Form DR-15EZ (R. 01/20), Florida Sales and Use Tax Return, Florida Department of Revenue (the Official source link on this page).
