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DR-15N
R. 01/24
Instructions for Rule 12A-1.097, F.A.C.
Effective 01/24
Page 1 of 8

DR-15
Sales and Use Tax Returns

DOR credit memos and estimated tax (Line 8)
Lawful deductions (Line 6) cannot cannot be more than net tax due (Line 7).
be more than tax due (Line 5).

Certificate Number: Sales and Use Tax Return HD/PM Date: / / DR-15
Florida 1. Gross Sales 2. Exempt Sales 3. Taxable Amount 4. Tax Due
A. Sales/Services/Electricity . . . .
B. Taxable Purchases Include use tax on Internet / out-of-state untaxed purchases . .
C. Commercial Rentals . . . .
D. Transient Rentals . . . .
E. Food & Beverage Vending . . . .
Surtax Rate: Reporting Period 5. Total Amount of Tax Due .
6. Less Lawful Deductions .
7. Net Tax Due .
Be sure to use the correct tax 8. Less Est Tax Pd / DOR Cr Memo .
9. Plus Est Tax Due Current Month .
return for each reporting period. 10. Amount Due .
FLORIDA DEPARTMENT OF REVENUE 11. Less Collection Allowance E-file/E-pay Only
5050 W TENNESSEE ST 12. Plus Penalty .
TALLAHASSEE FL 32399-0120 13. Plus Interest .
14. Amount Due with Return .
Due:
Late After:

File and pay electronically and on time
to receive a collection allowance.

Under penalties of perjury, I declare that I have read this return and the facts stated in it are true.

Signature of Taxpayer Date Signature of Preparer Date
( ___________ ) _____________________________________ ( ___________ ) ______________________________________
Telephone Number Telephone Number Be sure to complete Lines
15(a) through 15(d).

Discretionary Sales Surtax - Lines 15(a) through 15(d)
15(a). Exempt Amount of Items Over $5,000 (included in Column 3) ...................................................................................15(a). __________________________
15(b). Other Taxable Amounts NOT Subject to Surtax (included in Column 3) ......................................................................15(b). __________________________
15(c). Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate (included in Column 3) ......................15(c). __________________________
15(d). Total Amount of Discretionary Sales Surtax Due (included in Column 4) ...............................................................15(d). __________________________
16. Hope Scholarship Credits (included in Line 6) .............................................................................................................. 16. __________________________
17. Taxable Sales/Untaxed Purchases or Uses of Electricity (included in Line A) ............................................................... 17. __________________________
18. Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel (included in Line A) ................................................................. 18. __________________________
19. Taxable Sales from Amusement Machines (included in Line A) ................................................................................... 19. __________________________
20. Rural or Urban High Crime Area Job Tax Credits ............................................................................................................ 20. __________________________
21. Other Authorized Credits ..................................................................................................................................................21. __________________________

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                                                                                                                         DR-15N
            Due Dates, Electronic Filing and Payment, and Other Filing Information                                       R. 01/24
                                                                                                                 Page 2 of 8

Due Dates: Tax returns and payments are due on the 1st and        return will replace any return you previously filed for the 
late after the 20th day of the month following each reporting     same reporting period. It is important that you complete the 
period. If the 20th falls on a Saturday, Sunday, or a state or    amended return as it should have been originally filed rather 
federal holiday, your tax return must be received electronically, than entering only additional or corrected information.
postmarked, or hand delivered on the first business day 
following the 20th.                                               The quickest way to file an amended return is online. 
                                                                  Visit floridarevenue.com to submit your amended return 
Due Dates for Electronic Payments: To avoid penalty and           electronically and pay any additional tax due or report an 
interest, you must initiate your electronic payment and           overpayment.
receive a confirmation number no later than 5 p.m. ET on 
the business day prior to the 20th. Keep the confirmation         If you choose to file an amended return by mail, you will 
number in your records. For a list of deadlines for initiating    need a blank return from the Department. To download a blank 
electronic payments on time, visit floridarevenue.com/forms,      return, visit floridarevenue.com/forms, select the Sales and 
select the eServices section, and then select the current year    Use Tax section, and then select the return that you need. 
Florida eServices Calendar of Electronic Payment Deadlines        Write your certificate number, reporting period, business 
(Form DR-659).                                                    name, and address on the return. 
                                                                  •  Write “Amended replacement” on the return you use
Due Date Reminders: If you file your paper returns monthly or        (see example below).
quarterly, you can sign up to receive an email every reporting    •  Enter the correct information on the return.
period, reminding you of the due date. Visit 
floridarevenue.com/dor/subscribe. 
No Tax Due? Telefile at 800-550-6713 - You must file a tax 
return for each reporting period, even if no tax is due. You 
can telefile using the toll-free number to conveniently file your 
returns when no tax is due and you are not claiming deductions 
or credits. When you telefile your return instead of mailing it,   Amended replacement
you will receive a confirmation number for your records. If you 
telefile, remember:
•  to have your certificate number handy - it’s printed on 
    your returns; and 
•   do not mail your return to the Department - keep it with
    your confirmation number.                                     Your amended return may result in an overpayment or an 
Electronic Filing and Payment: You can file returns and pay       additional amount due. If you overpaid the amount due with 
sales and use tax using the Department’s website or you may       your original return or you owe an additional amount, the 
purchase software from a software vendor. You may voluntarily     amount reported on Line 14 of the amended return will not 
file returns and pay tax electronically; however, taxpayers who   match any overpayment or any additional amount due. You 
paid $5,000 or more in sales and use tax during the State of      must pay any additional amount due with the amended return. 
Florida’s prior fiscal year (July 1 through June 30) are required If you have overpaid, a credit for the amount overpaid will be 
to file returns and pay tax electronically during the next        issued. 
calendar year (January through December).                         Checks or Money Orders (NO Cash): Tax payments must 
Enroll to file and pay electronically: Visit                      be in U.S. funds only. Make checks or money orders payable 
floridarevenue.com/taxes/eEnroll to enroll. After you             to the Florida Department of Revenue. Write your certificate 
complete your electronic enrollment, additional information       number on your check or money order. Mail your check or 
about electronic filing will be sent to you.                      money order with your return.
Vendor software: You may purchase software from a software        Keep records that support all transactions for at least 
vendor to file and pay sales and use tax electronically. While    three years from the date you file your return or the date it is 
you may use purchased software to file your sales and use         required to be filed, whichever is later.
tax electronically, you may not use software to create paper      Mailing Your Returns and Payments: If you received window-
(alternative or substitute) returns to file with the Department.  style envelopes from the Department, be sure to place your 
If you use vendor software to prepare a “tax calculation          return in the envelope so the Department’s mailing address can 
worksheet,” do not file the worksheet with the Department as a    be seen in the window of the envelope. If you use a return 
tax return. To ensure proper credit to your account, be sure to   without your business information printed on it, write your 
transfer information from the worksheet to your personalized      business name, address, certificate number, and reporting 
return.                                                           period in the spaces provided. If you do not have a window-
Amended replacement returns: If you discover that your            style return envelope, mail your return and payment to:
original return was incorrect, you must complete an amended               Florida Department of Revenue
return and submit it electronically or by mail. Your amended              5050 W Tennessee St
                                                                          Tallahassee FL 32399-0120

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          Due Dates, Electronic Filing and Payment, and Other Filing Information continued                                   DR-15N
                                                                                                                             R. 01/24
                                                                                                                   Page 3 of 8
                  Account Changes                                    •  For each tax-exempt customer, use your customer’s Florida 
If you change your business name, mailing address,                   sales tax certificate number to obtain a vendor authorization 
location address within the same county, or close or sell            number.
your business, immediately notify the Department. You can            Sellers may verify a Florida Annual Resale Certificate number 
also notify the Department when you temporarily suspend or           and obtain an authorization number:
resume your business operations. The quickest way to notify the 
Department is by visiting                                            •  Online: Visit floridarevenue.com/taxes/certificates
floridarevenue.com/taxes/updateaccount.                              •  Phone: 877-357-3725
                                                                     •  Mobile app: Available for iPhone, iPad, and Android devices
To notify us in writing, mail a letter to:
        Account Management - MS 1-5730                                              Proper Collection of Tax
        Florida Department of Revenue                                Collecting the right amount of tax is important because 
        5050 W Tennessee St                                          mistakes will cost you money. Florida’s general state sales tax 
        Tallahassee, FL 32399-0160                                   rate is 6%. Additionally, most counties also have a local option 
                                                                     discretionary sales surtax. Surtax rates are published in the 
Be sure to include your business partner number and your 
                                                                     Discretionary Sales Surtax Information (Form DR-15DSS) each 
certificate number in any written correspondence sent to the 
Department.                                                                                       floridarevenue.com/forms under 
                                                                     year and available online at 
                                                                     the Discretionary Sales Surtax and Tourist Development Tax 
If you cancel your account or sell your business, you must file      Rates section.
a final return and pay all applicable taxes due within 15            [State Sales and Use Tax Rate] + [Surtax Rate] = [Total Tax Rate]
days after closing or selling the business. Your final return 
must cover the period from your most recent return filing to the     Dealers must calculate the total tax due on each sale. The 
closing date.                                                        tax must be shown separately on each invoice and may be 
                                                                     calculated on either the combined taxable amount or the 
If you have previously submitted a Florida Business Tax              individual taxable amounts on an invoice.
Application (Form DR-1) and you have an active Certificate 
of Registration or reemployment tax account issued by the            Dealers must calculate the total tax due by multiplying the 
Department, you can use the online or paper Application for          taxable sale by the total tax rate to determine the amount of tax 
                                                                     due.
Registered Businesses to Add a New Florida Location
(Form DR-1A) to:                                                     [Sale Amount] x [Total Tax Rate] = [Tax Due on Sale]
•  register additional business locations or rental properties in    The tax computation must be carried to the third decimal place 
   Florida, or                                                       and rounded up to the next whole cent when the third decimal 
•  reregister a business location that has moved to a different      place is greater than 4.
   county;
However, you must submit, either online or paper, a new              Example: A customer purchases one taxable item and takes 
Florida Business Tax Application (Form DR-1) if you:                 delivery in a county that does not impose a discretionary sales 
                                                                     surtax. The dealer’s taxable selling price for the item is $50.45. 
•  change your legal entity; or
                                                                     To calculate the tax due, multiply the taxable selling price by 
•  change the ownership of your business.
                                                                     the tax rate of 6% and carry to the third decimal place. 
          Florida Annual Resale Certificate                                          $50.45 x 6% (or .06) = $3.02 7
Registered sales and use tax dealers are provided a Florida          Since the third decimal place is greater than 4, the tax due 
Annual Resale Certificate to make tax-exempt purchases or            must be rounded up to the next whole cent. The total tax due 
rentals of property or services for resale. You may provide a        on the sale is $3.03.
paper or electronic copy of your current Florida Annual Resale 
Certificate or the certificate number to any seller when making 
purchases or rentals of property or services that you intend to                 Line-by-Line Instructions
resell or re-rent as part of your business. If you purchase or rent 
property or services that will be used in your business, your                Line A. Sales/Services/Electricity
Florida Annual Resale Certificate should not be used.                Line A is used to report the total of all wholesale and retail 
                                                                     sales transactions and certain untaxed purchases or uses as 
As a dealer, you have an obligation to collect the applicable        follows:
amount of sales and use tax and discretionary sales surtax           •  Sales, leases, or licenses to use certain property or
when you resell or re-rent the property or service at retail. If you     goods (tangible personal property). 
need help determining what you may buy or rent tax exempt            •  Sales and rentals, admissions, amusement machine 
for resale, the Florida Annual Resale Certificate for Sales Tax      receipts, and vending machine receipts (except food and 
brochure (Form GT-800060) is available at                            beverage sales reported on Line E). The amount of taxable 
floridarevenue.com/forms in the Sales and Use Tax section.           sales from amusement machines are also separately 
Sellers who make tax-exempt sales or rentals for purposes of         reported on Line 19.
resale or re-rental must document the exemption using any one        •  Sales of services including nonresidential interior pest 
of these methods:                                                    control, nonresidential interior janitorial and cleaning 
•  Obtain a paper or electronic copy of your customer’s current      services, residential and nonresidential burglar and other 
Florida Annual Resale Certificate.                                   protection services, and detective services.
•  For each tax-exempt sale, use your customer’s Florida sales       •  Sales and untaxed purchases or uses of electricity taxed at 
tax certificate number to obtain a transaction authorization         the rate of 6.95% (2.6% imposed under Chapter 203, Florida 
number.                                                              Statutes [F.S.], and 4.35% imposed under Chapter 212, F.S.),

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DR-15N
Line-by-Line Instructions continued R. 01/24
Page 4 of 8
plus surtax. You must also report this amount on • If you operate amusement machines, include receipts in
Line 17. Line A and also complete Line 19.
• Sales and untaxed purchases of dyed diesel fuel used in
vessels or off-road equipment taxed at the rate of 6% sales Sales/Surtax Amusement Other Vended Items
tax, plus surtax. You must also report this amount on Rate Divisor Divisor
Line 18. 6.0% 1.040 1.0659
NOTE: Registered Florida motor vehicle dealers may use the 6.5% 1.045 1.0707
method described in Sales and Use Tax on Motor Vehicles 7.0% 1.050 1.0749
7.5% 1.055 1.0791
(Brochure GT-800030) to report tax on sales of motor vehicles
8.0% 1.060 1.0833
to out-of-state residents. 8.5% 1.065 1.0875
Column 1. Gross Sales - Enter the total amount of gross
sales. Do not include: Example: The total receipts from an amusement
• tax collected; machine(s) in a county with a combined sales and surtax
• fuel sales reported on a Florida fuel tax return; or rate of 6.5% total $100.00. Total receipts divided by the
• lottery ticket sales. amusement machine divisor for the 6.5% rate equals
gross sales. Total receipts minus gross sales equals tax
Column 2. Exempt Sales- Enter the total amount of tax- due, including discretionary sales surtax due. Gross sales
exempt sales included in Line A, Column 1. Enter “0” if none. multiplied by the surtax rate equals discretionary sales
Some examples of tax-exempt sales are sales for resale, sales surtax due.
of items specifically exempt, and sales to organizations that
hold a Florida Consumer’s Certificate of Exemption $100 ÷ 1.045 = $95.69 (gross sales)
(Form DR-14). $100 - $95.69 = $4.31 (tax due, including surtax due)
$95.69 x .005 = $.48 [surtax portion to be reported on Line
Column 3. Taxable Amount- Subtract total exempt sales 15(d)]
from gross sales and enter the taxable amount. You must also
report the total amount of sales that are subject to sales tax but Line B. Taxable Purchases - Use Tax
are exempt from discretionary sales surtax, on Line 15(a) or You owe “use tax” on taxable purchases of goods or
Line 15(b). You must report on Line 15(c), the total amount of services you have used or consumed that were:
sales for which you collected discretionary sales surtax at a rate • Internet and out-of-state purchases not taxed by the
different than the rate of the county in which you are located. seller and NOT purchased for resale.
• Out-of-state or local purchases not taxed by a supplier
In addition to reporting the Taxable Amount on the front of your and NOT purchased for resale whether ordered online,
return, remember to complete the back of the return for the from a catalog, or by telephone.
following: • Taxable items, originally purchased untaxed for resale,
• Taxable sales and untaxed purchases or uses of electricity which you, your business, or employees used or
on Line 17. consumed.
• Taxable sales and untaxed purchases of dyed diesel fuel
used in vessels or off-road equipment on Line 18. Include use tax and discretionary sales surtax on the return
• Taxable sales from amusement machines on Line 19. for the reporting period during which you purchased, used,
or consumed the item(s).
Column 4. Tax Due - Enter the total amount of tax due,
including discretionary sales surtax due. You must also report Column 1. Gross Sales - Not Applicable
the total amount of discretionary sales surtax due on
Line 15(d). Column 2. Exempt Sales - Not Applicable
Column 3. Taxable Amount - Enter the total amount
Amusement and Vending Machine Sales
of purchases used or consumed that were not taxed by
You must be registered in each county where you operate
suppliers and were not for resale.
vending or amusement machines. For each county in which If you report purchases
you operate machines, you must report the gross sales and exempt from discretionary sales surtax, also complete
the tax due from amusement machines and from vending Line 15(a) or Line 15(b).
machines dispensing items other than food and beverages. Column 4. Tax Due - Enter the total amount of use tax
Use the gross receipts from each type of machine that you due, including discretionary sales surtax due.
operate and the tax rate divisor for the county where the • You must also report all discretionary sales surtax
machine is located to compute the amount of gross sales and due on Line 15(d).
tax due. • If you paid sales tax to another state at a rate less
Total machine receipts ÷ Tax Rate Divisor = Gross Sales. than 6%, enter the total amount of Florida use tax, plus
any applicable discretionary sales surtax on Line B,
Total machine receipts - Gross Sales = Tax Due, including Column 4, and claim a credit for the tax paid to the other
discretionary sales surtax. state on Line 6. When claiming a credit for sales tax paid
to another state, make sure it is legally imposed. When
Gross Sales x Surtax Rate = Discretionary Sales Surtax due. in doubt, contact the tax agency in the state where the
• If you operate vending machines containing food or beverage tax was paid.
items, complete Line E.

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DR-15N
Line-by-Line Instructions continued R. 01/24
Page 5 of 8

Line C. Commercial Rentals to determine whether your county imposes one of these
(4.5% Plus County Surtax Rate) taxes and if you are required to report and pay the taxes
Commercial rentals include the renting, leasing, letting, or directly to your county taxing agency or to the Department
granting a license to use or occupy real property. Sales tax of Revenue.
at the rate of 4.5%, plus discretionary sales surtax, is due
on the total consideration charged for commercial property. Form DR-15TDT (Local Option Transient Rental Tax
The consideration charged may include charges for property Rates [Tourist Development Tax Rates]) is available at
taxes (whether paid to the landlord or directly to the county floridarevenue.com/forms in the Sales and Use Tax section.
tax collector’s office), or common area maintenance. Rentals, It provides a listing of county local option transient rental rates
leases, and licenses to use or occupy real property by related and whether the local option tax is collected by the county or by
persons are also considered commercial rentals (e.g., a the Department of Revenue.
corporate owner leases property to his or her corporation). Column 1. Gross Sales - Enter the total gross amounts (rental
The $5,000 limitation for discretionary sales surtax does charges) charged for transient rentals only. Do not include tax
not apply to commercial rentals. collected in gross sales.
Column 1. Gross Sales - Enter the total amount of Column 2. Exempt Sales - Enter the total amount of tax-
consideration for commercial rentals. Do not include tax
exempt transient rentals included in Line D, Column 1. Enter
collected in the amount reported.
“0” if none.
Column 2. Exempt Sales - Enter the total amount of Column 3. Taxable Amount - Subtract total exempt transient
consideration for tax-exempt commercial rentals included in rentals (Column 2) from total gross transient rentals (Column 1)
Line C, Column 1. Enter “0” if none. See section 212.031, F.S., and enter the difference (the taxable amount).
and Rule 12A-1.070, Florida Administrative Code (F.A.C.), for
exemptions specifically available to commercial rentals. Column 4. Tax Due - Enter the total amount of tax due,
including any discretionary sales surtax due and any local option
Column 3. Taxable Amount - Subtract the amount reported in tax (for example, tourist development tax) administered by the
Column 2 from the amount reported in Column 1 and enter the Department of Revenue. You must also report all discretionary
difference (the taxable amount). sales surtax due on Line 15(d). The $5,000 limitation for
Column 4. Tax Due - Enter the total amount of tax due, discretionary sales surtax does not apply to transient rentals.
including discretionary sales surtax due. You must also report
all discretionary sales surtax due on Line 15(d). Line E. Food & Beverage Vending
If you operate food and beverage vending machines, compute
your gross sales by dividing the total receipts from the
Line C(a). Less Sales Tax Scholarship Credits
machine(s) by the appropriate food and beverage divisor for
E-file/E-pay Only
Report the amount of any state tax credit authorized by the the county where the machine(s) is located.
Florida Tax Credit Scholarship Program for Commercial Rental Column 1. Gross Sales - Enter the total amount of gross sales
Property and taken by your tenant(s) against the total sales tax computed from food and beverage vending machines receipts.
and surtax due on commercial rentals. The amount of sales Do not include tax collected in gross sales.
tax credit reported may not exceed the state sales tax due
and reported in the amount on Line C, Column 4 (Commercial Column 2. Exempt Sales - Enter the total amount of tax-
Rentals Tax Due). This credit is not available for any exempt sales included in Line E, Column 1. Enter “0” if none.
discretionary sales surtax due on commercial rentals. For more
information on the Florida Tax Credit Scholarship Program for Column 3. Taxable Amount - Subtract total exempt sales from
Commercial Rental Property, visit total gross sales and enter the taxable amount.
floridarevenue.com/taxes/sfo.
Column 4. Tax Due - Enter the total amount of tax due,
including discretionary sales surtax due. You must also report
Line D. Transient Rentals
Transient rentals are leases or rentals of living, sleeping, or all discretionary sales surtax due on Line 15(d).
housekeeping accommodations, such as hotels, motels,
single-family dwellings, multi-unit dwellings, apartments, Sales/Surtax Rate Food and Beverage Divisor
rooming houses, condominiums, timeshare resorts, vacation
6.0% 1.0645
houses, beach houses, mobile homes, or any other living,
sleeping, or housekeeping accommodations. Transient 6.5% 1.0686
rental taxes must be collected and paid on all rental charges, 7.0% 1.0726
including any rental charges that are required to be paid by the 7.5% 1.0767
guest as a condition of the use of the accommodation, unless 8.0% 1.0808
the rental charge is specifically exempt. See Rule 12A-1.061, 8.5% 1.0849
F.A.C., for more information on what constitutes a “rental
charge” and which rental charges are specifically exempt.
Example: The total receipts from a soft drink machine in a
Some counties impose one or more local option taxes county with a combined sales and surtax rate of 6.5% total
on transient rentals. Many counties self-administer these $100. Total receipts divided by the food and beverage divisor
local option taxes. Contact your county taxing agency for the 6.5% rate equals gross sales. Total receipts minus

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Line-by-Line Instructions continued DR-15N
R. 01/24
Page 6 of 8
gross sales equals tax due, including discretionary sales required to use only one method and may choose to use any
surtax due. Gross sales multiplied by the surtax rate equals one of these methods throughout the year.
discretionary sales surtax due.
Three Methods for Computing Estimated Tax
$100 ÷ 1.0686 = $93.58 (gross sales) The percentage for calculating estimated tax is 60%. Your
$100 - $93.58 = $6.42 (tax due, including surtax due) estimated tax liability is based only on Florida sales and use
$93.58 x .005 = $.47 [surtax portion to be reported on Line 15(d)] tax due (Form DR-15, Line 7, Net Tax Due minus any local
option discretionary sales surtax and any local option transient
Line 5. Total Amount of Tax Due rental tax). Compute your estimated tax liability by one of the
Add the amounts in Column 4, Lines A, B, C, D, and E. following methods:
Subtract the amount on Line C(a), Column 4, from the total and
Method 1 – Average Tax Liability
enter the result on Line 5.
Calculate 60% of your average state sales tax due for the months
Line 6. Less Lawful Deductions you reported taxable transactions during the calendar year.
Enter the total amount of all allowable tax deductions, except
sales tax credit memos issued by the Department (reported Example: When completing your December return (due
January 1 of the following year), calculate your average state
on Line 8). Lawful deductions include tax refunded by you to
sales tax due during the calendar year. To calculate your average
your customers for returned goods or allowances for damaged
state sales tax due, complete the following steps:
merchandise, tax paid by you on purchases of goods intended for
use or consumption but sold by you instead, Hope Scholarship Step 1. Review all of your sales tax returns filed for the
Credits, and any other deductions allowed by law. calendar year.
• If you are claiming any approved Hope Scholarship Credits,
report the amount of the credits on Line 6 and on Line 16. Step 2. Add together the amounts on Line 7 from each return.
• Do not include documentation with your return. Subtract any local option discretionary sales surtax and any
local option transient rental tax included in Line 7.
You will not receive a credit if the amount of lawful deductions
(Line 6) is greater than the total amount of tax due (Line 5) on your Step 3. To calculate the monthly average state sales tax due,
return. If the amount of your lawful deductions is more than the divide the total calculated in Step 2 by the number of returns
total amount of tax due, reduce the amount of lawful deductions that were filed with tax due on Line 7.
claimed to equal the total amount of tax due. You may report the Step 4. Multiply your monthly average state sales tax due by
remaining amount of lawful deductions (not to exceed the total 60%.
amount of tax due) on your next return.
Step 5. Enter the result from Step 4 on Line 9 of each return
Line 7. Net Tax Due the following year, beginning with your December return due
Subtract Line 6 from Line 5 and enter the amount on Line 7. January 1.
Lines 8 - 9. Estimated Tax The amount calculated in Step 4 can be used on each of your
If you paid $200,000 or more in state sales and use tax on returns for the following year through the November reporting
returns you filed during the state of Florida’s prior fiscal year period.
(July 1 through June 30), you must make an estimated sales
tax payment every month, starting with the December return, Method 2 – Current Month/Previous Year
due January 1. Before you file your FINAL return or if you have Calculate 60% of your state sales tax due for the same month
questions about estimated tax, call Taxpayer Services. of the previous calendar year.
Line 8. Less Estimated Tax Paid/Department of Example: When completing your December return, multiply the
Revenue (DOR) Credit Memo amount on Line 7 of your January return for the same calendar
Enter the total amount of estimated tax you paid last month, year (minus any local option discretionary sales surtax and any
the amount of any sales tax credit memo(s) issued by the local option transient rental tax) by 60%. Enter that amount on
Department, and the amount of any specifically authorized tax Line 9.
credits for which you have received a letter of approval from
the Department. Follow the instructions sent to you by the Method 3 – Current Month
Department.
Calculate 60% of the state sales tax due for the next month’s
You will not receive a credit if the amount of credit (Line 8) is return.
greater than the net amount of tax due (Line 7). If the amount
of your credit is greater than the net amount of tax due, reduce Example: When completing your December return, your
the amount of credits claimed to equal the net amount of tax estimated tax due is 60% of what you will report (minus any
due. You may report the remaining amount of credit (not to local option discretionary sales surtax and any local option
exceed the net amount of tax due) on your next return. When transient rental tax) on your January return. Enter that amount
you file your FINAL return, complete an Application for Refund on Line 9.
– Sales and Use Tax (Form DR-26S) to obtain a refund of the Penalty for Underpayment of Estimated Tax – If you fail
credit balance. to report and pay the minimum amount of estimated tax due
Line 9. Plus Estimated Tax Due Current Month each reporting period, you are subject to a loss of collection
Enter the total amount of estimated tax due, if applicable, using allowance and a 10% penalty on any underpayment of
one of the following three computation methods. You are NOT estimated tax due, and must pay interest on the amount
underpaid.

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                                                                                                                                     DR-15N
                                     Line-by-Line Instructions continued                                                             R. 01/24
                                                                                                                             Page 7 of 8
You cannot amend your return to increase your estimated tax              and enter the amount due on Line 14. If you choose to donate 
payment after the due date of the return.                                your collection allowance to education, check the “donate to 
                                                                         education” box and leave Line 11 blank.
                    Line 10. Amount Due
Subtract the amount on Line 8 from Line 7. Add the amount on             All dealers: If your return or payment is late, add Lines 12 and 
Line 9. Enter the result on Line 10. The amount entered on               13 to Line 10 and enter the amount due on Line 14. Line 14 is 
Line 10 cannot be negative.                                              the amount you owe.
       Line 11. Less Collection Allowance                                                   Lines 15(a) - 15(d). 
                    E-file/E-pay Only                                                Discretionary Sales Surtax
When you file and pay electronically and on time, you are                If you sell, rent, deliver, or receive taxable merchandise or
entitled to deduct a collection allowance of 2.5% (.025) of the          services in or at a location within a county imposing a 
first $1,200 of the Amount Due (Line 10), not to exceed $30.             discretionary sales surtax, you are required to collect surtax at
                                                                         the rate imposed in the county where the merchandise or 
You are not entitled to a collection allowance if you file your 
                                                                         service is delivered. The discretionary sales surtax also applies 
return or make your payment by a method other than electronic 
                                                                         to the rental of real property and transient rentals and is 
means. More information on filing and paying electronically is 
                                                                         collected at the county rate where the property is located.
available at floridarevenue.com/taxes/eServices. 
                                                                         Most counties impose a local option discretionary sales surtax 
If you are entitled to a collection allowance, you may choose 
                                                                         that must be collected on taxable transactions. You must 
to donate the allowance to the Educational Enhancement Trust 
                                                                         collect discretionary sales surtax along with the 6% state 
Fund. This fund is used to purchase up-to-date technology for 
                                                                         sales tax and send both taxes to the Department. Current 
classrooms in local school districts in Florida. If you are eligible 
                                                                         discretionary sales surtax rates for all counties are listed on Form 
and choose to donate your collection allowance to education, 
                                                                         DR-15DSS, Discretionary Sales Surtax Information, available at 
check the “donate to education” box and leave Line 11 blank. 
The Department will calculate the collection allowance and               floridarevenue.com/forms in the Discretionary Sales Surtax 
                                                                         and Tourist Development Tax Rates section.
transfer that amount to the Educational Enhancement Trust 
Fund. You must make this choice on each original and timely              If your business location is in Florida, the discretionary sales 
filed electronic return. You cannot make this choice after your          surtax rate printed on your tax returns is the rate in effect for 
electronic return is filed.                                              the county where your business is located. If your business 
                                                                         is located outside of Florida, no discretionary sales surtax 
                    Line 12. Plus Penalty                                rate is printed on your returns. However, all dealers must 
For late returns and payments, the penalty is either:
                                                                         collect discretionary sales surtax on taxable sales when the 
•  A minimum of $50 if 10% of Line 10 is less than $50, or
                                                                         transaction occurs in, or delivery is into, a county that imposes 
•  10% of the amount due on Line 10.
                                                                         a surtax. Use the chart below to help you determine when and 
If your return or payment is late, the minimum penalty is $50            at what rate to collect discretionary sales surtax. 
even if you file a late return with no tax due.
                                                                         For motor vehicle and mobile home sales, use the surtax rate of 
                    Line 13. Plus Interest                               the county identified as the residence address of the purchaser 
If your payment is late, you owe interest on the Amount Due              on the registration or title document for the motor vehicle or 
(Line 10). Florida law provides a floating rate of interest for          mobile home. The surtax applies to the first $5,000 of the 
late payments of taxes and fees due, including discretionary             sales amount on any item of tangible personal property. The 
sales surtax. Interest rates, including daily rates, are updated         $5,000 limitation does not apply to rentals of real property, 
semiannually on January 1 and July 1 each year and available             transient rentals, or services.
at floridarevenue.com/taxes/rates.
                                                                         Include discretionary sales surtax with tax reported on 
        Line 14. Amount Due with Return                                  Lines A through E in Column 4 of your DR-15 return. Do 
You may receive a collection allowance when you file and                 not send discretionary sales surtax collections to the 
pay electronically and on time. Subtract Line 11 from Line 10            county tax collector’s office. 

   When  and at What Rate to Collect Discretionary Sales Surtax (Local Option County Tax) on Taxable Sales
                                                                                                              surtax   collected at the 
                                                                              into the county where the            is
                            with a discretionary surtax                                                       county rate where the 
                                                                              selling dealer is located
                                                                                                              delivery is made
If a selling dealer located                                        sells and                                  surtax  iscollected at the 
                                                                              into counties 
in any Florida county       with or without a discretionary surtax  delivers                with different    county rate where the 
                                                                              discretionary surtax rates
                                                                                                              delivery is made
                            with or without a discretionary surtax                          without a
                                                                              into counties 
                                                                              discretionary surtax                 is not collected
                                                                                                              surtax 
                                                                                                              surtax   collected at the 
                                                                              into a Florida county with a         is
                                                                                                              county rate where the 
                                                                   sells and   discretionary surtax
If an out-of-state selling dealer                                                                             delivery is made
                                                                    delivers
                                                                              into a Florida county without a 
                                                                              discretionary surtax                 is not collected
                                                                                                              surtax

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DR-15N
Line-by-Line Instructions continued R. 01/24
Page 8 of 8
Use the Department’s Address/Jurisdiction database to Line 18. Taxable Sales/Untaxed Purchases of
determine which county an address is located in. Visit Dyed Diesel Fuel
floridarevenue.com/taxes/pointmatch. Enter the total amount of taxable sales and untaxed purchases
of dyed diesel fuel used in vessels or off-road equipment. If the
Line 15(a). Exempt Amount of Items sale or purchase of dyed diesel fuel occurred in a county that
Over $5,000 imposes discretionary sales surtax, sales tax plus the applicable
Enter the amount in excess of $5,000 on each single sale of discretionary sales surtax is due.
taxable tangible personal property (reported on Line A) and the
amount in excess of $5,000 for each single purchase for which
sales tax and discretionary sales surtax is due (reported on Line Line 19. Taxable Sales from Amusement
B). Example: If you sold a single item for $7,000, include $2,000 Machines
Enter the amount of taxable sales from amusement machines.
(the amount over $5,000) on Line 15(a). Do NOT include exempt
sales reported in Column 2.
Line 20. Rural or Urban High Crime Area
Line 15(b). Other Taxable Amounts NOT Job Tax Credits
Subject to Surtax Enter the amount of rural or urban high crime area job tax
Enter the amount of taxable sales and purchases included in credits for which you have received a letter of approval
Line A, Column 3, that are not subject to discretionary sales from the Department on Line 20 and on Line 8. Follow the
surtax. This includes services and tangible personal property instructions sent to you from the Department.
delivered into a non-surtax county subject to sales tax, but not
subject to discretionary sales surtax. Do NOT include exempt Line 21. Other Authorized Credits
sales reported in Line A, Column 2. Enter only credits specifically authorized by the Department.
Follow the instructions sent to you from the Department in the
Line 15(c). Amounts Subject to Surtax at a Credit Memo.
Rate Different Than Your County Surtax Rate
On Line 15(c) you must report the total amount of taxable Signature(s)
sales and purchases for which discretionary sales surtax is Sign and date your return. For corporations, an authorized
due at a rate different than the rate of the county in which you corporate officer must sign. If someone else prepared the
are located. Enter the taxable amounts from Line A, return, the preparer must also sign and date the return. Please
Column 3, and Line B, Column 3, for which discretionary provide the telephone number of each person signing the return.
sales surtax is due at a rate different than the county in which
you are located. Contact Us
Information and tutorials are available at
Example: A business located in a county with a 1% floridarevenue.com/taxes/education.
discretionary sales surtax rate sells a single taxable item for
$3,000 and delivers the merchandise into a county with a Forms are available at floridarevenue.com/forms.
1.5% discretionary sales surtax rate. The discretionary sales
surtax is to be collected at 1.5%. The business will report the
If you have questions, need assistance, or need to replace
$3,000 on Line 15(c), since this is the taxable amount that
a lost or damaged return or coupon book, call Taxpayer
was subject to a different county discretionary sales surtax
rate. The business will report the surtax collected at 1.5% on Services at 850-488-6800, Monday through Friday, excluding
Line 15(d). holidays.

Line 15(d). Total Amount of Discretionary Subscribe to Receive Updates by Email from the
Department. Subscribe to receive an email for filing due date
Sales Surtax Due
Enter the total amount of discretionary sales surtax due on reminders, Tax Information Publications, or proposed rules.
Line 15(d). Do not include state sales tax in this amount. Subscribe today at floridarevenue.com/dor/subscribe.

Line 16. Hope Scholarship Credits
Enter the total Hope Scholarship Credits on Line 16 and
include the total amount of credits in the amount entered on
Line 6. For more information on the Hope Scholarship
Program, visit floridarevenue.com/taxes/sfo.
References
Line 17. Taxable Sales/Untaxed Purchases
The following documents were mentioned in this form and are
or Uses of Electricity
incorporated by reference in the rules indicated below. The forms
(6.95% Plus County Surtax Rate)
Enter the taxable amount of sales and untaxed purchases or are available online at floridarevenue.com/forms.
uses of electricity subject to the 6.95% tax rate (2.6% imposed Form DR-15 Sales and Use Tax Return
under Chapter 203, F.S., and 4.35% imposed under Chapter Rule 12A-1.097, F.A.C.
212, F.S.), plus surtax. The sale or use of electricity is subject
to discretionary sales surtax at the rate imposed by the county Form DR-26S Application for Refund –
where the consumer of the electricity is located. Sales and Use Tax
Rule 12-26.008, F.A.C.

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