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DR-15MO
R. 01/16
Out-of-State Purchase Return TC 01/18
Rule 12A-1.097
Have You Bought or Received Merchandise Florida Administrative Code
Effective 01/16
from Out of State or through the Internet?

You Might Owe Florida Tax.

File and Pay Online - It’s fast, easy, and secure!

Visit floridarevenue.com/taxes/consumer to pay online. You will need to enter your bank account and contact information.

Instructions for Out-of-State Purchase Return
Line 1. Enter the total amount paid for all taxable goods you a floating rate of interest for late payments of taxes.
purchased through the Internet, from out of state, in Interest rates, including daily rates, are published
another country, or through mail-order companies in Tax Information Publications that are updated
during the quarter for which you are filing this return. semiannually on January 1 and July 1 each year and
posted online at floridarevenue.com/taxes/tips.
Do not include purchases on which Florida sales or
use tax has been paid. Line 6. Enter the total tax and interest due (Line 4 plus
Line 5).
Line 2. Multiply Line 1 by .06. If the result is less than $1, do
not complete or mail this return. Sign and date the back of the return.
Line 3. If you paid sales tax on these goods to another state, Mail your return with payment to:
the District of Columbia, or a U.S. territory, enter the Florida Department of Revenue
amount paid on Line 3. You cannot claim credit for 5050 W Tennessee St
tax paid in a foreign country. Tallahassee FL 32399-0100
Line 4. Subtract Line 3 from Line 2 and enter the result on *Social security numbers (SSNs) are used by the Florida Department of
Line 4. If the result is less than $1, do not complete Revenue as unique identifiers for the administration of Florida’s taxes.
or mail this return. SSNs obtained for tax administration purposes are confidential under
sections 213.053 and 119.071, Florida Statutes, and not subject to
Line 5. If your return and payment are late, you owe interest disclosure as public records. Collection of your SSN is authorized under
on the Total Tax Due (Line 4). Florida law provides state and federal law. Visit our Internet site at floridarevenue.com and
select “Privacy Notice” for more information regarding the state and federal
Use black ink. Example A - Handwritten Example B - Typed law governing the collection, use, or release of SSNs, including authorized
exceptions.
Detach Here 0 1 2 3 4 5 6 7 8 9 0123456789
Florida Department of Revenue Out-of-State Purchase Return DR-15MO
Do not use this form if you are a registered Florida sales tax dealer or if you purchased an aircraft or boat. R. 01/16

Purchases made for quarter ending (see Quarterly Schedule) DR-15MO DOLLARS CENTS
— — 1. Amount Purchased
Social Security Number* (Enter total from Schedule of
— , , •
Purchases)
Federal Employer ID No.
2. Tax (Line 1 x .06)
Purchaser’s Name _______________________________________________________ , •
(Print or Type)
3. Less Credits (Taxes paid)
Address ________________________________________________________________ , •
4. Total Tax Due
City ____________________________________ State ________ZIP ______________ (Line 2 minus Line 3) , •
5. Interest
, •
6. Amount Due
(Total of Lines 4 and 5) , •

9100 0 99999999 0001003087 1 4000001189 2797 4

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Have You Bought or Received Merchandise from Out of State or through the Internet? You Might Owe Florida Tax.

Florida law imposes a 6 percent use tax on out-of-state purchases if sales Quarterly Schedule
tax was not paid at the time of purchase. Use tax generally applies to items
purchased outside Florida, including another country, that are brought or Purchases made Tax due Tax late after
delivered into this state and would have been taxed if purchased in Florida. January - March April 1 April 20
Examples include: purchases made through the Internet, mail-order catalog April - June July 1 July 20
purchases, purchases made in another country, furniture purchased from July - September October 1 October 20
dealers located in another state, or computer equipment ordered from October - December January 1 January 20
out-of-state vendors.
Normally, the Department will waive penalties for taxpayers who voluntarily pay
If an out-of-state seller did not collect sales tax, the burden to voluntarily use tax liabilities. Failure to voluntarily comply with Florida sales and use tax
comply with Florida law is yours. You must send your payment directly to the laws subjects you to certain penalties.
Florida Department of Revenue. This payment is required by section 212.06(8),
Florida Statutes. Note: A registered Florida dealer should not use the Out-of-State Purchase
Return (Form DR-15MO) to send in use tax. Registered Florida dealers should
Is there an exception? send in any use tax due on their sales and use tax returns as explained in the
Yes. Items purchased and used in another state, territory of the United States, instructions for their returns.
or the District of Columbia for six months or longer before being brought
into Florida are not subject to use tax. Items purchased and used in another Also, taxpayers who purchase an aircraft or boat outside Florida and then bring
country do not qualify for this exception. the aircraft or boat into this state should NOT use Form DR-15MO to report
their use tax. The Department provides Form DR-15AIR, Sales and Use Tax
Is there a credit for any tax paid at the time of purchase? Return for Aircraft for reporting and paying use tax on the purchase of an
Yes. If you paid 6 percent or more sales tax to an out-of-state seller at the time aircraft. When use tax is due on a boat purchase, tax is paid to the county tax
of purchase, no tax is due. However, if the out-of-state seller charged less collector, licensed private tag agency, or the Department of Highway Safety
than 6 percent tax, you must pay “use tax” equal to the difference between and Motor Vehicles when registering the boat in Florida.
what you paid in tax and the 6 percent tax imposed by Florida.
Example: You purchase an item from a company located in Georgia. The For Information and Forms
Georgia company charges you a lawfully imposed Georgia sales tax of Information, forms, and tutorials are available on our website:
4 percent. You must pay an additional 2 percent Florida use tax. floridarevenue.com
• Any sales tax paid in another country cannot be used as a credit If you need more information or have questions, call Taxpayer Services at
against the Florida tax due. 850-488-6800, Monday through Friday (excluding holidays).
• If the amount of tax due to Florida is less than $1, you do not have to For written replies to tax questions, write to:
pay the tax. Taxpayer Services MS 3-2000
When must the tax be paid? Florida Department of Revenue
The tax is due on the first day of the month following the quarter in which 5050 W Tennessee St
purchases are made and is late after the 20th. If the 20th falls on a Saturday, Tallahassee FL 32399-0112
Sunday, or a state or federal holiday, your payment and return must be
postmarked on the first business day after the 20th. However, taxpayers who Get the Latest Tax Information
make occasional purchases from out of state find it easier to pay Florida tax Subscribe to our tax publications to receive due date reminders or an email when
when the purchase is made. we post:
Example: If you purchased an item from outside Florida on February 1, the tax • Tax Information Publications (TIPs).
is due on April 1 and is late after April 20. • Proposed rules, notices of rule development workshops, and more.
Go to: floridarevenue.com/dor/subscribe

Listing the purchased items for which you computed the total shown on Line 1 is optional; however, it will help assure that no future tax bills
are issued by the Department for those items.
Schedule of Purchases
Items Purchased Purchased From Date Received Amount Paid

Total (Enter on Line 1)

________________________________________________________________________ ______________________________
Signature of Taxpayer Date

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