Florida Sales & Use Tax - A Summary
Sales and Use Tax -- Chapter 212, Florida Statutes (F.S.)
When tangible personal property is brought into, stored, sold, or leased to a consumer in this state, it is taxable, unless specifically exempt. If your business will involve taxable transactions, you must register as a sales and use tax dealer before you begin conducting business in this state. To register, complete the Application for Registration, sales and use tax (form DR-1), available from local Department of Revenue Service Centers or by calling Taxpayer Services. There is a $5 registration fee for in-state dealers. After the Department approves your application, you will receive a Certificate of Registration (form DR-11) and your first three tax return forms. Dealers are responsible for collecting sales and use tax at the time of each sale and for remitting the tax each month to the Florida Department of Revenue with a sales & use tax Return (form DR-15). You must file timely each month, even if no tax is due. The deadline for your first return is based on the business opening date you list on your DR-1 application. If your business opening date changes, notify the Department to avoid being penalized for late filing. For more information, request a copy of the Sales and Use Tax Brochure (ST-0101), also available through local Department of Revenue Service Centers or by calling Taxpayer Services.
Discretionary Surtax -- Rule 12A-15.002, Florida Administrative Code (F.A.C.)
Florida counties, under specific conditions, are authorized to levy a discretionary surtax on all transactions in the county that are subject to sales and use tax. A dealer who sells and delivers taxable merchandise or a taxable service to a location within a county imposing a discretionary surtax, is required to collect the surtax at the rate imposed in the county where the merchandise or service is delivered. Dealers remit discretionary surtax to the Florida Department of Revenue, along with sales and use tax, on the Sales & Use Tax Return (form DR-15).
For more information, request a copy of Discretionary Surtax (brochure #LO-0101), available through local Department of Revenue Service Centers or by calling Taxpayer Services.
For More Information From the Florida Department of Revenue:
For forms and general information, call Taxpayer Services, Monday-Friday, 8 a.m. to 5 p.m. ET, at 1-800-352-3671 (in Florida only) or 904-488-6800.
Hearing and speech impaired citizens should call 1-800-DOR-TDD1 (1-800-367-8331) or 904-922-1115.
For detailed written responses to your questions, write Taxpayer Services, 1379 Blountstown Hwy., Tallahassee, FL 32304.
Can I get information from you, rather than from the government?
Yes, just contact us by e-mail or phone.
For more information:
Florida Sales Tax - Q & A
Florida Sales & Use Tax - DOR Overview
Florida Use Tax on Out-of-State Purchases
Small Business Services
© Copyright 1998 Raymond S. Kulzick. All rights reserved. 981001.
This publication provides business, financial planning, and/or tax information to our clients. All material is for general information only and should not be acted upon without seeking appropriate professional assistance.