fl-sales-use-tax

Florida Sales and Use Tax (DR-15) v1.0

What this file is

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).

Section 1 -- Scope statement

In scope:

• Form DR-15 (Sales and Use Tax Return)
• Form DR-15EZ (simplified return for dealers with no surtax obligation)
• Sole proprietors and single-member LLCs registered as Florida dealers
• Taxable sales of tangible personal property
• Taxable services (commercial pest control, detective/security, nonresidential cleaning, commercial interior design)
• Use tax on purchases where sales tax was not collected
• Discretionary sales surtax by county
• Collection allowance (vendor discount)
• Filing frequency determination

Out of scope (refused):

• Form DR-1 (Application for Sales Tax Registration) -- separate process
• Communications services tax (Form DR-700016)
• Solid waste fees, lead-acid battery fees, tire fees
• Transient rental taxes (tourist development tax)
• Sales tax on commercial real property leases beyond basic classification
• Marketplace provider obligations (Amazon, Etsy platform responsibilities)
• Multi-state sales tax nexus analysis

Section 2 -- Filing requirements

Who must register

• 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

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.

• 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.)

Section 3 -- Rates and thresholds

State sales tax rate

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)

• Surtax base — The surtax is levied by individual counties and applies to the first $5,000 of any single taxable transaction. (§212.055, 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)

• 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)

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.

• 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 for tax on partial dollars

• 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)

Section 4 -- Computation rules (Step format)

Step 1: Classify all transactions

• 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)

Step 2: Compute gross sales (DR-15 Line 1)

• Gross sales (Line 1) — Sum of all sales (taxable and exempt) during the reporting period. (Form DR-15)

Step 3: Compute exempt sales (DR-15 Line 2)

• Exempt sales (Line 2) — Sum of all exempt sales (see Section 5). Subtract from Line 1. (Form DR-15)

Step 4: Compute taxable amount (DR-15 Line 3)

• Taxable amount (Line 3) — Line 1 minus Line 2 = taxable amount. (Form DR-15)

Step 5: Compute state sales tax (DR-15 Line 4)

• State sales tax (Line 4) — Taxable amount x 6.0% = state sales tax due. (Form DR-15)

Step 6: Compute discretionary sales surtax (DR-15 Line 5)

• 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)

Step 7: Compute use tax (DR-15 Line 6)

• 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)

Step 8: Compute gross tax (DR-15 Line 7)

• Gross tax (Line 7) — Line 4 + Line 5 + Line 6 = gross tax. (Form DR-15)

Step 9: Apply lawful deductions (DR-15 Lines 8-9)

• 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)

Step 10: Compute net tax due (DR-15 Line 10)

• Net tax due (Line 10) — Line 7 minus Line 8 minus Line 9 = net tax due. (Form DR-15)

Step 11: Apply penalty and interest if late

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.

Section 5 -- Edge cases and special rules

E-1: Common exemptions

• 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.

E-2: Services generally not taxable

• 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.)

E-3: Software and digital goods

• 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.

E-4: Surtax cap on single transactions

• 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.)

E-5: Commercial rent

• 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.)

E-6: Zero returns

• 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.

Section 6 -- Test suite

Test 1: Basic monthly return

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.

Test 2: Mixed county sales

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.

Test 3: Transaction exceeding $5,000 surtax cap

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.

Test 4: Late filing

Input: Monthly return, 15 days late. Tax due: $500. Expected: Penalty: $500 x 10% = $50. Collection allowance: forfeited. Total due: $550 plus interest.

Test 5: Use tax on out-of-state purchase

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.

Section 7 -- Prohibitions

• P-1: Do NOT accept a resale certificate (DR-13) without verifying it is properly completed and the buyer is a registered dealer.
• P-2: Do NOT apply the surtax to amounts exceeding $5,000 per individual item in a transaction.
• P-3: Do NOT claim the collection allowance on a late-filed return.
• P-4: Do NOT charge the 6% rate on commercial real property rent; the rate is 5.5%.
• P-5: Do NOT classify all software as taxable -- custom software is exempt.
• P-6: Do NOT assume digital goods are taxable in Florida. As of 2025, they generally are not.

Section 8 -- Self-checks

Before delivering output, verify:

• All transactions classified as taxable or exempt with statutory basis
• Correct surtax rate applied for each delivery county (verified against current DR-15DSS)
• Surtax cap of $5,000 per item applied correctly
• Collection allowance computed correctly and not claimed on late returns
• Use tax included for out-of-state purchases where no FL tax was collected
• Filing frequency matches annual tax liability threshold
• Zero return filed if no activity (not skipped)
• Commercial rent at 5.5% (not 6%)
• Reviewer brief includes any classification uncertainties

Section 9 -- Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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