Form DR-15 — Florida Sales and Use Tax Return

Sales and Use Tax Return
Certificate Number:
R. 01/25
Rule 12A-1.097, F.A.C.
Effective 02/25
You may file and pay tax online or you may complete this return and pay tax by check or money order and mail to:
Florida Department of Revenue
5050 W Tennessee Street
Tallahassee, FL 32399-0120
Please read the Instructions for DR-15 Sales and
Use Tax Returns (Form DR-15N), incorporated by reference in Rule 12A-1.097, F.A.C., before you complete this return. Instructions are posted at floridarevenue.com/forms.
Sales and Use Tax Return HD/PM Date: / / DR-15 R. 01/25
2. Exempt Sales
Florida 1. Gross Sales .
A. Sales/Services/Electricity
B. Taxable Purchases

1. Taxable Amount 4. Tax Due . . .

Include use tax on Internet / out-of-state untaxed purchases .
C. Commercial Rentals .
D. Transient Rentals .
E. Food & Beverage Vending
Reporting Period
Surtax Rate: . . . . . . . . . . . .

1. Total Amount of Tax Due

Your Copy
Name
Address
City/St

ZIP
FLORIDA DEPARTMENT OF REVENUE
5050 W TENNESSEE ST
TALLAHASSEE FL 32399-0120
Due:
Late After: .

1. Less Lawful Deductions .
2. Net Tax Due .
3. Less Est Tax Pd / DOR Cr Memo .
4. Plus Est Tax Due Current Month .
5. Amount Due

E-file/E-pay Only

1. Less Collection Allowance .
2. Plus Penalty .
3. Plus Interest .
4. Amount Due with Return

9100 0 20269999 0001003031 2 4999999999 0000 5
Certificate Number:
Sales and Use Tax Return HD/PM Date: / / DR-15 R. 01/25
2. Exempt Sales
Florida 1. Gross Sales .
A. Sales/Services/Electricity
B. Taxable Purchases

1. Taxable Amount 4. Tax Due . . .

Include use tax on Internet / out-of-state untaxed purchases .
C. Commercial Rentals .
D. Transient Rentals .
E. Food & Beverage Vending
Reporting Period
Surtax Rate:
Name
Address
City/St

ZIP
FLORIDA DEPARTMENT OF REVENUE
5050 W TENNESSEE ST
TALLAHASSEE FL 32399-0120
Due:
Late After: . . . . . . . . . . . .

1. Total Amount of Tax Due .
2. Less Lawful Deductions .
3. Net Tax Due .
4. Less Est Tax Pd / DOR Cr Memo .
5. Plus Est Tax Due Current Month .
6. Amount Due

E-file/E-pay Only

1. Less Collection Allowance .
2. Plus Penalty .
3. Plus Interest .
4. Amount Due with Return

9100 0 20269999 0001003031 2 4999999999 0000 5

File and Pay Online to Receive a Collection Allowance. When you electronically file your tax return and pay timely, you are entitled to deduct a collection allowance of 2.5% (.025) of the first $1,200 of tax due, not to exceed $30. To pay timely, you must initiate payment and receive a confirmation number, no later than 5:00 p.m. ET on the business day prior to the 20th. More information on filing and paying electronically, including a Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659), is available at floridarevenue.com.
Due Dates. Returns and payments are due on the 1st and late after the 20th day of the month following each reporting period.
A return must be filed for each reporting period, even if no tax is due. If the 20th falls on a Saturday, Sunday, or a state or federal holiday, returns are timely if postmarked or hand delivered on the first business day following the 20th.
Penalty. If you file your return or pay tax late, a late penalty of 10% of the amount of tax owed, but not less than $50, may be charged.
The $50 minimum penalty applies even if no tax is due. A floating rate of interest also applies to late payments and underpayments of tax.
Signature of Taxpayer Date Signature of Preparer Date
( _ ) ( ) _
Telephone Number Telephone Number
Under penalties of perjury, I declare that I have read this return and the facts stated in it are true.

1. Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credits (included in Line 6) … 16. _ __
2. Taxable Sales/Untaxed Purchases or Uses of Electricity (included in Line A) … 17. _ __
3. Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel (included in Line A) … 18. _ __
4. Taxable Sales from Amusement Machines (included in Line A) … 19. _ __
5. Rural or Urban High Crime Area Job Tax Credits … 20. _ __
6. Other Authorized Credits … 21. _ __

Signature of Taxpayer Date Signature of Preparer Date
( _ ) ( ) _
Telephone Number Telephone Number
Under penalties of perjury, I declare that I have read this return and the facts stated in it are true.
R. 01/25
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). _ _

1. Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credits (included in Line 6) … 16. _ __
2. Taxable Sales/Untaxed Purchases or Uses of Electricity (included in Line A) … 17. _ __
3. Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel (included in Line A) … 18. _ __
4. Taxable Sales from Amusement Machines (included in Line A) … 19. _ __
5. Rural or Urban High Crime Area Job Tax Credits … 20. _ __
6. Other Authorized Credits … 21. _ __

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). _ _