Florida Sales and Use Tax return (Form DR-15) for self-employed individuals and small businesses. Covers the 6% state sales tax rate, county discretionary sales surtax, use tax on out-of-state purchases, exempt transactions, filing frequencies, and dealer collection allowance. Primary source: Florida Statutes Chapter 212.
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Dealer registration requirement
Any person who makes or intends to make taxable sales or charges admission in Florida must register as a dealer with the Florida Department of Revenue (FDOR). Registration is free.§212.18, F.S.
Filing frequency
| Annual taxable sales | Filing frequency | Source | |---------------------|------------------|--------| | $1,000 or less per year | Annual (due January 20) | FDOR Rule 12A-1.056, F.A.C. | | $1,001 -- $2,500 per year | Semiannual (due January 20 and July 20) | FDOR Rule 12A-1.056, F.A.C. | | $2,501 -- $12,000 per year | Quarterly (due 1st/20th after quarter end) | FDOR Rule 12A-1.056, F.A.C. | | Over $12,000 per year | Monthly (due 1st/20th after month end) | FDOR Rule 12A-1.056, F.A.C. |FDOR Rule 12A-1.056, F.A.C.
Due date
The 1st through the 20th of the month following the reporting period. If the 20th falls on a Saturday, Sunday, or state/federal holiday, the due date is the next business day.FDOR Rule 12A-1.056, F.A.C.
Electronic filing requirement
Required for all dealers remitting $20,000+ in tax during the prior state fiscal year (July 1 -- June 30). All other dealers may file electronically or by paper.§213.755, F.S.
State sales tax rate
| Item | Rate | Source | |------|------|--------| | State sales tax | 6.0% | §212.05, F.S. | | State use tax | 6.0% | §212.06, F.S. |§212.05, F.S.; §212.06, F.S.
Surtax base
The surtax is levied by individual counties and applies to the first $5,000 of any single taxable transaction.
Obligation category: CT (Consumption Tax) Functional role: Return preparation Status: Complete
This is a Tier 2 content skill that loads on top of us-tax-workflow-base. It covers the preparation of Form DR-15 (Sales and Use Tax Return) for Florida-registered dealers who are sole proprietors or single-member LLCs.
Tax year coverage. This skill targets tax year 2025 (returns filed monthly, quarterly, semiannually, or annually depending on tax liability).
In scope:
Out of scope (refused):
Filing frequency (FDOR Rule 12A-1.056, F.A.C.)
| Annual taxable sales | Filing frequency | Source |
|---|---|---|
| $1,000 or less per year | Annual (due January 20) | FDOR Rule 12A-1.056, F.A.C. |
| $1,001 -- $2,500 per year | Semiannual (due January 20 and July 20) | FDOR Rule 12A-1.056, F.A.C. |
| $2,501 -- $12,000 per year | Quarterly (due 1st/20th after quarter end) | FDOR Rule 12A-1.056, F.A.C. |
| Over $12,000 per year | Monthly (due 1st/20th after month end) | FDOR Rule 12A-1.056, F.A.C. |
State sales tax rate (§212.05, F.S.; §212.06, F.S.)
| Item | Rate | Source |
|---|---|---|
| State sales tax | 6.0% | §212.05, F.S. |
| State use tax | 6.0% | §212.06, F.S. |
Discretionary sales surtax (selected counties, 2025) (FDOR Form DR-15DSS (2025))
| County | Surtax rate | Combined rate | Source |
|---|---|---|---|
| Miami-Dade | 1.0% | 7.0% | FDOR Form DR-15DSS (2025) |
| Broward | 1.0% | 7.0% | FDOR Form DR-15DSS (2025) |
| Hillsborough (Tampa) | 1.5% | 7.5% | FDOR Form DR-15DSS (2025) |
| Orange (Orlando) | 0.5% | 6.5% | FDOR Form DR-15DSS (2025) |
| Duval (Jacksonville) | 1.5% | 7.5% | FDOR Form DR-15DSS (2025) |
| Palm Beach | 1.0% | 7.0% | FDOR Form DR-15DSS (2025) |
| Alachua (Gainesville) | 1.0% | 7.0% | FDOR Form DR-15DSS (2025) |
Collection allowance (vendor discount) (§212.12(1), F.S.)
| Item | Amount | Source |
|---|---|---|
| Collection allowance | 2.5% of first $1,200 in tax due (max $25/month or equivalent per period) | §212.12(1), F.S. |
Penalty and interest table (§213.235, F.S.)
| Item | Rate | Source |
|---|---|---|
| Penalty (1-30 days late) | 10% of tax due | §213.235, F.S. |
| Penalty (over 30 days late) | 10% of tax due + additional penalties | §213.235, F.S. |
| Interest | Floating rate per §213.235, F.S. (updated annually) | §213.235, F.S. |
| Minimum penalty | None stated | §213.235, F.S. |
Input: Sole proprietor, Broward County. Gross sales: $15,000. All taxable, all delivered in Broward. No exempt sales. Expected: State tax: $15,000 x 6% = $900. Surtax: $15,000 x 1% = $150 (all items under $5,000). Gross tax: $1,050. Collection allowance: $1,050 x 2.5% = $26.25, capped at $25. Net tax: $1,025.
Input: Sales of $8,000 delivered in Orange County (0.5% surtax) and $4,000 delivered in Miami-Dade (1.0% surtax). Expected: State tax: $12,000 x 6% = $720. Surtax: ($8,000 x 0.5%) + ($4,000 x 1.0%) = $40 + $40 = $80. Gross tax: $800.
Input: Single sale of $10,000 in Hillsborough County (1.5% surtax). Expected: State tax: $10,000 x 6% = $600. Surtax: $5,000 x 1.5% = $75 (capped at first $5,000). Gross tax: $675.
Input: Monthly return, 15 days late. Tax due: $500. Expected: Penalty: $500 x 10% = $50. Collection allowance: forfeited. Total due: $550 plus interest.
Input: Business purchased $2,000 of office equipment from an out-of-state vendor that did not collect FL tax. Business located in Palm Beach County (1.0% surtax). Expected: Use tax: $2,000 x 7% = $140.
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Rob Hoffman · 25 June 2026
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other Florida computations in the OpenAccountants Tax Library.
Discretionary sales surtax (selected counties, 2025)
| County | Surtax rate | Combined rate | Source | |--------|-------------|---------------|--------| | Miami-Dade | 1.0% | 7.0% | FDOR Form DR-15DSS (2025) | | Broward | 1.0% | 7.0% | FDOR Form DR-15DSS (2025) | | Hillsborough (Tampa) | 1.5% | 7.5% | FDOR Form DR-15DSS (2025) | | Orange (Orlando) | 0.5% | 6.5% | FDOR Form DR-15DSS (2025) | | Duval (Jacksonville) | 1.5% | 7.5% | FDOR Form DR-15DSS (2025) | | Palm Beach | 1.0% | 7.0% | FDOR Form DR-15DSS (2025) | | Alachua (Gainesville) | 1.0% | 7.0% | FDOR Form DR-15DSS (2025) |FDOR Form DR-15DSS (2025)
Surtax rate lookup
The surtax rate is determined by the county where the goods are delivered or services performed. The dealer must look up the current rate on Form DR-15DSS for each county. Rates change periodically.FDOR Form DR-15DSS (2025)
Collection allowance (vendor discount)
| Item | Amount | Source | |------|--------|--------| | Collection allowance | 2.5% of first $1,200 in tax due (max $25/month or equivalent per period) | §212.12(1), F.S. |§212.12(1), F.S.
Collection allowance application
The collection allowance is a compensation to the dealer for collecting and remitting sales tax. It is applied as a deduction on Line 9 of Form DR-15. The allowance is forfeited if the return is filed late.§212.12(1), F.S.
Bracket system requirement
Florida uses a bracket system rather than rounding. The bracket table must be used to compute tax on individual transactions.§212.12(9), F.S.; FDOR bracket chart
Transaction classification
For each sale during the reporting period, determine: 1. **Taxable or exempt?** See Section 5 for exemptions. 2. **Location of delivery.** Determines which county surtax applies. 3. **Single transaction amount.** Surtax applies only to the first $5,000 of each transaction.Section 5
Gross sales (Line 1)
Sum of all sales (taxable and exempt) during the reporting period.Form DR-15
Exempt sales (Line 2)
Sum of all exempt sales (see Section 5). Subtract from Line 1.Form DR-15
Taxable amount (Line 3)
Line 1 minus Line 2 = taxable amount.Form DR-15
State sales tax (Line 4)
Taxable amount x 6.0% = state sales tax due.Form DR-15
Discretionary sales surtax (Line 5)
For each county where sales were delivered: - Identify the applicable surtax rate from DR-15DSS. - Apply surtax to the first $5,000 of each individual taxable transaction in that county. - Sum all surtax amounts.Form DR-15
Use tax (Line 6)
For purchases where the seller did not collect Florida sales tax: - Apply 6.0% state rate + applicable county surtax rate. - Include purchases from out-of-state sellers, internet purchases, and items removed from exempt inventory for personal use.Form DR-15
Gross tax (Line 7)
Line 4 + Line 5 + Line 6 = gross tax.Form DR-15
Lawful deductions (Lines 8-9)
- Line 8: Credit memo adjustments for returned merchandise. - Line 9: Collection allowance (2.5% of first $1,200 of tax due, max $25). Forfeited if late.Form DR-15
Net tax due (Line 10)
Line 7 minus Line 8 minus Line 9 = net tax due.Form DR-15
Penalty and interest table
| Item | Rate | Source | |------|------|--------| | Penalty (1-30 days late) | 10% of tax due | §213.235, F.S. | | Penalty (over 30 days late) | 10% of tax due + additional penalties | §213.235, F.S. | | Interest | Floating rate per §213.235, F.S. (updated annually) | §213.235, F.S. | | Minimum penalty | None stated | §213.235, F.S. |§213.235, F.S.
Groceries exemption
Groceries (unprepared food for home consumption) -- exempt.§212.08(1), F.S.
Prescription drugs and medical supplies exemption
Prescription drugs and medical supplies -- exempt.§212.08(2), F.S.
Resale exemption
Items purchased for resale (with valid DR-13 resale certificate) -- exempt.§212.07(1), F.S.
Agricultural inputs exemption
Agricultural inputs (feed, seed, fertilizer with DR-14A certificate) -- exempt.
Packaging materials exemption
Certain packaging materials used to package tangible personal property for sale.
Taxable services enumeration
Most services in Florida are NOT subject to sales tax. Only specifically enumerated services are taxable: nonresidential pest control, burglar protection/detective services, nonresidential building cleaning, and commercial interior design services.§212.05(1), F.S.
Canned software on tangible media
Canned (prewritten) software delivered on tangible media: taxable.
Canned software delivered electronically
Canned software delivered electronically (SaaS, downloads): generally taxable per FDOR TAA 14A-032. However, custom software is exempt.FDOR TAA 14A-032
Digital books, music, movies
Digital books, music, movies: Florida does NOT tax these as of 2025.
Surtax cap per item
The $5,000 surtax cap applies per single item. If a customer buys 10 items at $2,000 each in one transaction, the surtax applies to the first $5,000 of EACH item, not the transaction total.§212.054, F.S.
Commercial real property rent rate
Rental of commercial real property is subject to the 5.5% state rate (NOT 6%) plus applicable surtax. This is a separate line on DR-15 and uses a different rate.§212.031, F.S.
Zero return filing requirement
Dealers with no taxable activity during a reporting period must still file a return showing zero tax due. Failure to file zero returns results in delinquency notices and potential revocation of the dealer's registration.
Rendered from the canonical facts model · method attested Jun 25, 2026 (covers the method, not the currency of individual figures). General reference only — confirm with a qualified professional before acting.
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