Florida Sales & Use Tax — DR-15 Return

Determine whether the business has physical or economic nexus in Florida and confirm it holds a valid Certificate of Registration (Form DR-11). Economic nexus triggers at $100,000 in taxable remote sales in the prior calendar year (F.S. § 212.0596, effective July 1 2021). Marketplace facilitators have their own collection obligations and are addressed separately.

Confirm the DOR-assigned filing frequency (monthly, quarterly, semi-annual, or annual) and identify the exact period being filed. Monthly returns are due by the 20th of the following month; quarterly by the 20th of the month following the quarter; annual returns are due January 1–20. Late filing incurs a 10% penalty (minimum $50) for the first 30 days.

Categorize all revenue streams against Florida's taxability rules: tangible personal property (generally taxable at 6% state rate), enumerated taxable services (commercial cleaning, pest control, security, admissions), commercial real property rent (2.0% — unique to Florida under F.S. § 212.031), transient accommodations (6% + surtax), and exempt categories (unprepared grocery food, prescription drugs, manufacturing machinery, resale under valid current-year DR-13). SaaS and canned software are taxable; professional services are not.

Apply the correct county Discretionary Sales Surtax on top of the 6% state rate. Key county rates: Miami-Dade 1% (7% combined), Broward 1% (7%), Orange 0.5% (6.5%), Hillsborough 1.5% (7.5%), Duval 1.5% (7.5%), Palm Beach 1% (7%), Leon 1.5% (7.5%). The surtax applies only to the first $5,000 of any single item (F.S. § 212.054(2)(b)) — this cap is critical for large-ticket sales such as equipment, boats (state tax capped at $18,000), and aircraft.

Identify any taxable purchases on which Florida sales tax was not collected by the seller — these generate a use tax liability reported on the same DR-15 return. Common triggers include out-of-state vendor purchases below the economic nexus threshold, untaxed fixed-asset acquisitions, and taxable supplies bought for resale but consumed internally.

Compile all figures into Form DR-15 (or DR-15EZ for smaller dealers). Calculate the vendor collection allowance: 2.5% of the first $1,200 of tax due, maximum $30 per return — only available if filed and paid on time. Confirm total tax due after allowance, then e-file via the Florida DOR e-Services portal at floridarevenue.com and remit payment by the due date.

Confirm that all supporting records (sales journals, exemption certificates, purchase invoices) are retained for at least 3 years from the filing date per Florida's standard statute of limitations. Note that the period is unlimited for unfiled returns or fraud. Set reminders for the next filing due date and for annual renewal of DR-13 resale certificates.