Free DR-15MO - Florida

Florida Tax on Purchases
Have You Bought or Received Merchandise From Out of State or Through the Internet? You Might Owe Florida Tax.
Instructions for Out-of-State Purchase Return
Line 1. Enter the total amount paid for all taxable goods you purchased through the Internet, from out of state, in another country, or through mail-order companies during the quarter for which you are filing this return. Do not include purchases for which Florida tax has been paid. Line 2. Line 3. Multiply Line 1 by .06. If the result is less than $1, do not complete or mail this return. If you paid sales tax on these goods to another state, the District of Columbia, or a U.S. territory, enter the amount paid on Line 3. You cannot claim credit for tax paid in a foreign country. Subtract Line 3 from Line 2 and enter the result on Line 4. If the result is less than $1, do not complete or mail this return.
Use black ink. Example A - Handwritten Example B - Typed

DR-15MO R. 07/07
Rule 12A-1.097 Florida Administrative Code Effective 01/08

Line 5.

Interest is due on late returns. A floating rate of interest applies to late payments. To obtain the current floating interest rate, contact Taxpayer Services at 800-352-3671.

Line 6.

Enter the total tax and interest due (Line 4 plus Line 5). Sign and date the back of the return. Mail your return with payment to: Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0100
* Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida's taxes. Social security numbers obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public records.

Line 4.

Detach Here

0 1 2 3 4 5 6 7 8 9

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DR-15MO R. 07/07 CENTS

Florida Department of Revenue Out-of-State Purchase Return
Do not use this form if you are a registered Florida sales tax dealer.
(see Quarterly Schedule)

Purchases made for quarter ending Social Security Number* Federal Employer ID No. -- -- --

DR-15MO
1. Amount Purchased
(Enter total from Schedule of Purchases) x .06)

DOLLARS

,

Purchaser's Name _______________________________________________________
(Print or Type)

2. Tax (Line 1

Address ________________________________________________________________ City ____________________________________ State ________ZIP ______________ County _________________________________________________________________ DOR uSE ONLy

3. Less Credits (Taxes paid) 4. Total Tax Due
(Line 2 minus Line 3)

5. Interest 6. Amount Due
(Total of Lines 4 and 5)

-

-

, , , , , ,

· · · · · ·

9200 0 99999999 0001003087 0 4999999999 0000 5

Have You Bought or Received Merchandise From Out of State or Through the Internet?
You Might Owe Florida Tax.

F

lorida law imposes a 6 percent use tax on out-of-state purchases if sales tax was not paid at the time of purchase. The use tax normally applies to items purchased outside Florida, including another country, which are brought or delivered into this state and would have been taxed if purchased in Florida. Examples include: purchases made through the Internet, mail-order catalog purchases, purchases made in another country, furniture purchased from dealers located in another state, or computer equipment ordered from out-of-state vendors advertising in magazines. If an out-of-state seller fails to collect sales tax, the burden to voluntarily comply with Florida law is yours. You must send your payment directly to the Florida Department of Revenue. This payment is required by section 212.06(8), Florida Statutes. Is there an exception? Yes. Items purchased and used in another state, territory of the United States, or the District of Columbia for six months or longer before being brought into Florida are not subject to use tax. Items purchased and used in another country do not qualify for this exception. Is there a credit for any tax paid at the time of purchase? Yes. If you paid 6 percent or more sales tax to an out-of-state seller at the time of purchase, no tax is due. However, if the out-of-state seller charged less than 6 percent tax, you must pay "use tax" equal to the difference between what you paid in tax and the 6 percent tax imposed by Florida. Example: You purchase an item from a company located in Georgia. The Georgia company charges you a lawfully imposed Georgia sales tax of 4 percent. You must pay an additional 2 percent Florida use tax. · Any sales tax paid in another country cannot be used as a credit against the Florida tax due. If the amount of tax due to Florida is less than $1, you do not have to pay the tax.

Example: If you purchased an item from outside Florida on February 1, the tax is due on April 1 and late after April 20. Normally, the Department will waive penalties for taxpayers who voluntarily make payment of use-tax liabilities. Failure to voluntarily comply with Florida sales and use tax laws subjects you to certain penalties.

Quarterly Schedule
Purchases made January - March April - June July - September October - December Tax due April 1 July 1 October 1 January 1 Tax late after April 20 July 20 October 20 January 20

Note: A registered Florida dealer should not use the Out-of-State Purchase Return (DR-15MO or DR-15MOB) to send in use tax. Registered Florida dealers should send in any use tax due on their sales and use tax returns as explained in the instructions for their returns. Information and forms are available on our Internet site at: www.myflorida.com/dor To receive forms by mail: · Order multiple copies of forms from our Internet site at www.myflorida.com/dor/forms or · Mail form requests to: Distribution Center Florida Department of Revenue 168A Blountstown Hwy Tallahassee FL 32304-2702 To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call the TDD at 800-367-8331 or 850-922-1115. For a written reply to tax questions, write: Taxpayer Services Florida Department of Revenue 1379 Blountstown Hwy Tallahassee FL 32304-2716

When must the tax be paid? The tax is due on the first day of the month following the quarter in which purchases are made and is late after the 20th. If the 20th falls on a Saturday, Sunday, or a state or federal holiday, your payment and return must be postmarked on the first business day after the 20th. However, taxpayers who make occasional purchases from out of state find it easier to pay the tax when the purchase is made.

Providing the information on how the total shown on Line 1 was reached is optional; however, it will help assure there will be no future tax bills from the Department for the items listed for which tax has been paid with this return.
Items Purchased Schedule of Purchases Purchased From Date Received Amount Paid

Total (Enter on Line 1) ________________________________________________________________________
Signature of Taxpayer

______________________________
Date