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FL Dept Rev - Florida Sales and Use Tax

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Annual Resale Certificate for Sales Tax
Avoid filing errors
Brochure for new sales and use tax dealers
Change address/account status
Donate your collection allowance to education
Due dates
Guide for Business Owners
Lemon Law fee
Look up tax rates by address
Pay tax on Internet and out-of-state purchases
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Verify resale and exemption certificates

Florida's Sales and Use Tax

2012 sales tax coupon books and annual resale certificates are in the mail
The Department is mailing coupon books, annual resale certificates, and semiannual and annual tax returns to sales and use tax dealers. All dealers should receive their forms by the end of December.

Forms include:

Monthly and quarterly coupon books, including 2012 resale certificates. The resale certificate is inside the book.
Semiannual and annual sales tax returns and 2012 resale certificates.
2012 resale certificates for taxpayers who file tax electronically (these taxpayers will not receive coupon books or instructions).
Consolidated taxpayers will receive 2012 resale certificates for all locations at your mailing address.

Accounts registered for payment of use tax only will not receive a 2012 resale certificate.

General
Industry

Sales Tax
Each sale, admission charge, storage, or rental is taxable unless the transaction is exempt. Sales tax is added to the price of the taxable goods or service and collected from the purchaser at the time of sale. Florida's general sales tax rate is 6 percent.
Use Tax
Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. For example:

If you buy a taxable item in Florida and didn't pay sales tax, you owe use tax.
If you buy an item tax-exempt intending to resell it and then use the item in your business or for personal use, you owe use tax.
If you buy a taxable item outside Florida and bring or have it delivered into this state and you didn't pay sales tax on the item, you owe use tax.

Discretionary Sales Surtax
Most Florida counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax. The county surtax rate applies to a taxable item or service delivered into a county imposing a surtax. The surtax rate that applies to motor vehicles and mobile homes is determined by the home address of the purchaser. Check the rates for each county (Form DR-15DSS) in which you sell or deliver taxable goods or services.
For certain transactions, only the first $5,000 of a taxable sale or purchase is subject to the discretionary sales surtax.
How Tax Is Calculated
Sales tax and discretionary sales surtax are calculated on each taxable transaction. Florida uses a “bracket system” for calculating sales tax when the transaction falls between two whole dollar amounts. Multiply the whole dollar amount by the tax rate (6 percent plus the county surtax rate) and use the bracket system to figure the tax on the amount less than a dollar. The Department of Revenue has rate tables (Form DR-2X) to help you.
Who Must Pay Tax?

Before you begin business in Florida, you must first find out if your business activity or products used will be subject to sales or use tax. If it is, you must register to collect sales tax or pay use tax. Revenue provides a partial list of business activities that are taxable.

Partial List of Taxable Business Activities

Sales of taxable items at retail.
Repairs or alterations of tangible personal property.
Rentals, leases, or licenses to use real property (for example, commercial office space, mini-warehouses, or short-term living accommodations).
Rentals of short-term living accommodations (for example: motel/hotel rooms, beach houses, condominiums, timeshare resorts, vacation houses, travel parks, etc.).
Rental or lease of personal property (for example, vehicles, machinery, equipment, or other goods).
Charges for admission to any place of amusement, sport, or recreation.
Operating private membership clubs that provide recreational or physical fitness facilities.
Manufacturing or producing goods for sale at retail.
Importing goods from any state or foreign country, for sale at retail or for use in the business or for pleasure.
Selling service warranty contracts.
Ordering and using, on a regular basis, mail-order products on which no sales tax was charged.
Operating vending or amusement machines.
Providing taxable services (for example, investigative and crime protection services, interior nonresidential cleaning services, and nonresidential pest control services).

Governments and nonprofit organizations may not have to pay sales tax.

List of Government and non-profit organizations that might not have to pay sales tax

State, county and city governments, qualified nonprofit organizations, such as religious, charitable, scientific, educational and veteran's organizations may not be required to pay sales tax. To request an exemption, submit an Application for Consumer's Certificate of Exemption (Form DR-5).
The federal government is exempt from collecting or paying sales tax. In addition certain religious institutions are not required to collect or remit sales tax on the sale of goods.

If you don't know if your business must register to collect sales tax, contact your local service center or Taxpayer Services.
Registration
You can register to collect and pay sales and use tax using our secure Internet site.
Once you are registered, we will send you a Certificate of Registration (Form DR-11), an Annual Resale Certificate for Sales Tax (Form DR-13) and tax return forms. Place the Certificate of Registration in a visible area of the business. You can use a signed copy of your current Annual Resale Certificate to buy products tax-exempt that you will resell or re-rent.
Filing and Paying Taxes
You can file and pay sales and use tax using Revenue's secure Internet site or you may buy software from an approved vendor. Before you can file and pay your taxes electronically, you must enroll in our e-Services program. Please take time to view our detailed electronic filing and payment information. Taxpayers who report and pay tax electronically can download a payment due date calendar. Helpful hints are available to prevent common mistakes, provide answers to common questions, and help ensure a successful filing.

Helpful Hints

Before filing, please stop and verify that you do not have multiple windows or tabs open. This may cause incorrect or multiple submissions.
Do not click on "Submit Return and Payment Now" more than once. If your confirmation page does not display after several seconds, return to the menu and click on "Reprint Confirmation Page(s). If the confirmation page for the collection period you are attempting to file is listed; print and/or save for your records. If not, you should attempt your submission again.
To update your e-Services profile (contact, bank account, or file and pay method) go to Update e-Services profile. Remember to print your confirmation page after you click on "Update Enrollment". Your user ID and password may have changed and will be displayed on the confirmation page.
The collection allowance is 2.5 percent (.025) of the first $1,200.00 of the amount due not to exceed $30.00.
You can file now and pay later! Learn about payment warehousing.
The debit date is the date your payment is taken from your bank account. The debit date must be a business day and cannot be today's date. Available dates are displayed in bold black.
Be sure to review all information on the final review page before submitting.
Remember, you have not finished filing until you have received a confirmation number.
You can cancel a submission; however, you must do so before 5:00pm ET on the same business day you filed. In order to cancel a submission; login to the website, click on "Cancel Submission(s)", click on the confirmation number that you wish to cancel, and click on "Yes" to confirm. Once a submission is cancelled, it is permanently deleted from our database. A submission can be a return only, payment only, or return and payment.
Cancelled submissions may be viewed by clicking on the "View Cancelled Submission(s)" option after logging in to the website with your user ID and password.
Many of your questions can be answered by using our Questions and Answers database.
Learn to navigate the online sales tax e-file system. [Adobe Flash Player required]

Businesses whose sales and use tax collections are less than $20,000 per year may pay and report tax using a paper Sales and Use Tax Return (Form DR-15). Revenue has detailed instructions (Form DR-15N) to help you accurately complete your return. However, we encourage all taxpayers to file and pay electronically.
Due Dates
Monthly returns and payments are due on the 1st day of the month and late after the 20th day of the month following the collection period. For example, if the sale took place during January, then tax is due on the 1st of February and late after the 20th.
Quarterly returns and payments are due on the 1st and late after the 20th day of the month following the collection period. For example, if the sale took place during September, then tax is due on the 1st of October and late after the 20th.
If the 20th falls on a Saturday, Sunday, or federal or state holiday, returns are timely if postmarked on the first working day following the 20th.
You can sign up to receive an e-mail every collection period, reminding you of the due date. This subscription service is for paper filers only. Electronic filers are automatically signed up to receive reminders when they enroll.
If you make your payments using Electronic Funds Transfer (EFT), it must be transmitted no later than 5:00 p.m., ET, on the banking business day prior to the 20th. Download a payment due date calendar (Form DR-659) to help you pay on time.
Get answers to frequently asked questions.
Learn More with Tax Tutorials

Overview of Sales and Use Tax for Business Owners - New - We recommend taking this tutorial before other sales and use tax tutorials. [You may need to disable blocking pop-ups for this site]
How to Navigate the Revenue Web Site to e-File and e-Pay Sales and Use Tax (DR-15) [Adobe Flash Player required]
How to Complete Sales and Use Tax Returns [You may need to disable blocking pop-ups for this site]
How to Calculate and Pay Estimated Sales and Use Tax [You may need to disable blocking pop-ups for this site]
How to Calculate, Collect, and Report Your Discretionary Sales Surtax [You may need to disable blocking pop-ups for this site]
Motor Vehicle Dealers: How to Calculate, Collect, and Report Sales Tax [You may need to disable blocking pop-ups for this site]

This tab has links to brochures and other publications for specific types of businesses. All taxpayers should also read the information under the "General" tab.

Aircraft Dealers

Brochure
Standard Industry Guide

Aircraft Owners
Amusement Machines
Bars and Lounges

Brochure
Standard Industry Guide

Boat Dealers and Brokers

Brochure
Standard Industry Guide

Boat Owners
Cleaning Services
Commercial Real Property Rentals

Brochure
Standard Industry Guide

Concession Stands
Construction

Building Contractors' brochure
Construction, Improvements, Installations and Repairs brochure
Standard Industry Guide

Convenience Stores
Detective/Burglar Protection
Extermination Services
Grocery Stores

Interior Decorators
Laundering/Drycleaning
Manufacturers
Mobile Homes

Mobile/Prefabricated Home Repair brochure
Construction, Improvements, Installations and Repairs brochure

Taxation of Mobile Homes brochure

Motor Vehicles

Motor Vehicles brochure
Tax Information for Motor Vehicle Dealers
Motor Vehicle Dealers' tutorial
Recreational Vehicles brochure
Solid Waste and Motor Vehicle Fees
Standard Industry Guide

Repair Services

Brochure
Construction, Improvements, Installations and Repairs brochure
Standard Industry Guide

Rental of Living/Sleeping Accommodations

Brochure
Standard Industry Guide

Restaurants/Catering

Brochure
Standard Industry Guide

Retailers and Wholesalers
Secondhand Goods/Secondary Metals
Tangible Personal Property Rentals
Trade Show and Convention Exhibitors
Transportation Companies
Vending Machines
Veterinarians

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