How to complete a Florida Dept. of Revenue Sales & Use Tax Return (DR-15EZ)

Reporting the correct amount of Florida state tax your business owes is important because incorrect totals can cause penalties and even future problems with the federal government. In general, form DR-15EZ is completed by smaller Florida businesses for reporting sales and use tax.

Find and download your DR-15EZ form through the link in the References section.

Enter your gross sales (not including tax) on line 1. This is the amount of all sales made during the collection period which you are reporting.

Enter exempt sales on line 2. These are all the sales that are not subject to sales tax. This amount is to be included in line 1 as well. You are just itemizing this amount on line 2 for calculation purposes.

Subtract line 2 from 1, which will calculate your taxable amount; enter this amount on line 3. If you made any purchases (Internet/out of state), that you did not pay tax at time of purchase, you would also include this amount on line 3.

Multiply line 3 by the Florida state rate and also by your surtax rate (county tax), which will calculate your tax amount collected. Enter this amount on line 4. If you are unsure of the Florida rate and surtax rate, you can retrieve such amounts from their Department of Revenue's website in the Resources section.

Enter your lawful deductions, (refunded tax given to customers) on line 5. Multiply the refunded amount by the Florida state rate and surtax rate to calculate the amount of tax refunded to customers.

If you have received a credit memo notice from the Florida Department of Revenue, you can choose to claim such a credit on line 6. The amount on line 6 cannot exceed the amount on line 4. Any remaining credit can be applied to future returns or be refunded to you.

Subtract lines 6 and 5 from line 4, which will calculate your subtotal tax amount due. Enter this amount on line 7.

If you are filing this return in a timely manner, you can claim a collection allowance of 2.5 percent of the tax due (line 7) not to exceed $30. Enter this amount on line 8. However, of you are filing this return late, you will need to calculate the penalty and interest. The penalty is 10 percent of the tax amount due (line 7) or $50, whichever is greater. Interest is a floating tax rate which can be retrieved from the Department of Revenue website. Add the interest amount and penalty amount together and enter the figure on line 8.

If return is filed timely, subtract line 8 from line 7 and enter figure on line 9; this is the amount due with your return. If the return is filed late, add line 8 to line 7, and enter the figure on line 9; this is the amount due with your return.

If you made any sales (which would be included in line 3) that were not subject to surtax tax (county tax), enter this figure on line A.

If all taxable sales were subject to surtax (county tax), then multiply line 3 by your surtax (county tax) amount and enter on line B. However, if there were sales made that were not subject to surtax (amount reported on line A), subtract such amount (line A) from line 3, this will calculate the remaining amount that is subject to surtax. Multiply remaining amount by your county surtax rate (county tax rate), and enter figure on line B.

Warnings

  • DR-15EZ and tax collected is due by the 1st of the month following the collection and late after the 20th. Interest rates and surtax rates change, so make sure to check Florida Department website for correct tax rates.

References

Resources

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