If your business operates in Florida and sells products or services that are subject to sales taxes, you’ll need to familiarize yourself with the Form DR-15 (Florida Sales and Use Tax Return)

This form is essential for reporting and remitting the sales taxes you’ve collected to the Florida Department of Revenue.

Here’s a step-by-step guide on completing the filing and a step-by-step video tutorial for a sample Form DR-15.

Step 1: Gather Necessary Information

Before you start filling out Form DR-15, make sure you have:

  • Registered your business with the Florida Department of Revenue using Florida Form DR-1 (this form can be filed electronically or via paper application).
  • Have your assigned Florida Certificate Number (Form DR-11) and your Florida Resale Certificate for Sales Tax (Form DR-13).
  • Records of all taxable sales, exempt sales, and any use tax due for the reporting period.
  • Records of all sales taxes collected on taxable sales to customers.

Step 2: Understand the Reporting Period

After a company submits its Form DR-11, the Florida Department of Revenue will assign a reporting period.

The reporting period for Form DR-15 varies based on your filing frequency—monthly, quarterly, semiannually, or annually.

Most companies are set up to file sales tax returns every month.

Step 3: Access the Form DR-15

You can complete Form DR-15 online through the Florida Department of Revenue’s e-Services portal or file a paper form. Filing online is often faster and reduces the chance of errors, so businesses are encouraged to file electronically regardless of the taxes or due or filing frequency.

Filing online also gives the company a discount on its taxes. The discount is 2.5% of the first $1,200 of taxes due, not to exceed $30 in total.

Step 4: Complete the Company Information

  • Business Name and Address: Enter the company name and mailing address.
  • Certificate Number: Enter your Florida Certificate Number.
  • Filing Period & Due Date: Specify the reporting period, the due date for the return, and the date the return is considered late.

Step 5: Report Sales

In this section, you’ll report:

  • Gross Sales (Line A Column 1): Total gross sales before exemptions and deductions.
  • Exempt Sales (Line A Column 2): Sales not subject to tax, such as resale or nonprofit sales.
  • Taxable Amount of Sales (Line A Column 3): Subtract exempt sales from gross sales.

Step 6: Calculate Sales Tax Due

The general sales tax rate in Florida is 6% on taxable sales. Each county in Florida has its own discretionary sales tax (ranging from 0% to 2%). Most counties use a discretionary sales tax of 1%.

  • Tax Collected (Line D): Enter the total sales tax collected from customers. The tax should include the base rate of 6% plus the discretionary sales tax rate based on the county where the sales occurred.
  • Use Tax Amounts & Tax Due (Line E): Report any out-of-state purchases where use tax is due on Line B under “Taxable Purchases”.
  • Total Tax Due (Line 5 Column 4): Report the total sales tax and use tax due on taxable sales and taxable purchases.

Step 7: Apply Collection Allowance

If you file electronically and pay taxes on time, you may be eligible for a collection allowance. The collection allowance discount is 2.5% of the first $1,200 of taxes due, not to exceed $30. Enter the amount on the applicable line.

Step 8: Account for Other Adjustments

Include authorized deductions, adjustments, or credits, and report these amounts on the designated lines.

Step 9: Calculate Total Amount Due

  • Add all taxes due and subtract any allowances or credits.
  • Include any late penalties or interest if applicable.

Step 10: Submit Payment

  • If filing online, you can pay electronically through the e-Services portal. Filing the returns and paying the taxes online is highly recommended. If the company’s total sales tax liability is $200,000 or more for the prior fiscal year, the company must make estimated sales tax payments every month – they cannot simply make the payment with the tax return.
  • If filing by mail, include a check or money order with your paper form. Make sure payments are postmarked by the due date to avoid penalties.

Step 11: Review and Submit the Tax Return

Double-check all entries for accuracy before submitting your return. Errors can lead to penalties, interest charges, or delays.

Step 12: Keep Records of Returns & Receipts

After submission, retain a copy of the completed Form DR-15 and proof of payment for your records. The Florida Department of Revenue recommends keeping these documents for at least three years.

By following these steps, you can confidently complete and file Florida Sales Tax Form DR-15, ensuring compliance with state tax laws.