Form DR-15EZ Instructions (Florida Sales Tax Form)

Form DR-15EZ is a tax form used in the state of Florida for businesses to report and pay their sales and use tax. The form is used to report sales made by the business during the reporting period, and to calculate the amount of sales tax owed to the state. The DR-15EZ form is a simplified version of the DR-15 form, and is intended for use by small businesses with sales of $1,000 or less per month. The form is typically filed on a monthly basis, although some businesses may be eligible to file on a quarterly or annual basis depending on their sales volume.

1. Reporting Period: Enter the reporting period for which you are filing the return.
2. Gross Sales: Enter the total amount of gross sales made during the reporting period.
3. Exemptions: If you made any exempt sales during the reporting period, enter the total amount of exempt sales here.
4. Taxable Sales: Subtract the exempt sales from the gross sales to determine the total taxable sales for the reporting period.
5. Tax Due: Multiply the total taxable sales by the applicable tax rate to determine the amount of sales tax due. The current tax rate in Florida is 6%.
6. Prepaid Sales Tax: If you have previously paid any sales tax on purchases that were later resold, you may be eligible for a credit against the amount of tax due.
7. Total Tax Due: Add any prepaid sales tax credit to the amount of tax due to determine the total amount of tax owed to the state.
8. Payment: Submit payment for the total amount of tax due with the form. Payment can be made by check or electronically.
9. Filing Deadline: The DR-15EZ form and payment must be submitted by the 20th day of the month following the reporting period. If the due date falls on a weekend or holiday, the return and payment are due on the next business day.
10. Late Filing: If the DR-15EZ form and payment are not submitted by the due date, a penalty of 10% of the tax due may be assessed, with a minimum penalty of $50. Additionally, interest may be assessed on any unpaid tax balance.

To apply for a DR-15EZ form in Florida, follow these steps:

1. Determine if you are eligible to use the DR-15EZ form. This form is intended for small businesses with sales of $1,000 or less per month. If your business does not meet this criteria, you may need to use the standard DR-15 form instead.
2. Obtain a copy of the DR-15EZ form. You can download a copy of the form from the Florida Department of Revenue’s website, or request a copy by mail or phone.
3. Gather the necessary information for the reporting period you are filing. This includes the total amount of gross sales, any exempt sales, and any prepaid sales tax credits.
4. Complete the DR-15EZ form using the instructions provided. Be sure to double-check your calculations and ensure that all required fields are filled out.
5. Submit the form and payment by the 20th day of the month following the reporting period. You can submit the form and payment electronically or by mail.

If you have any questions or need assistance with the DR-15EZ form, you can contact the Florida Department of Revenue for assistance.

Part 1: Reporting Period Enter the beginning and ending dates of the reporting period for which you are filing the DR-15EZ form.

Part 2: Gross Sales Enter the total amount of gross sales made during the reporting period, including taxable and nontaxable sales.

Part 3: Exemptions If you made any exempt sales during the reporting period, enter the total amount of those sales here. Exempt sales may include items such as food, medicine, and certain types of clothing.

Part 4: Taxable Sales Subtract the total amount of exempt sales from the total gross sales to determine the total taxable sales for the reporting period.

Part 5: Tax Due Multiply the total taxable sales by the current tax rate to determine the amount of sales tax due. In Florida, the current tax rate is 6%.

Part 6: Prepaid Sales Tax If you have previously paid sales tax on purchases that were later resold, you may be eligible for a credit against the amount of tax due. Enter the total amount of prepaid sales tax credit in this section.

Part 7: Total Tax Due Add any prepaid sales tax credit to the amount of tax due to determine the total amount of tax owed to the state.

Part 8: Payment Submit payment for the total amount of tax due with the form. Payment can be made by check or electronically. Be sure to include your business name, FEIN, and the reporting period on your payment.

Part 9: Filing Deadline The DR-15EZ form and payment must be submitted by the 20th day of the month following the reporting period. If the due date falls on a weekend or holiday, the return and payment are due on the next business day.

Part 10: Late Filing and Penalty If the DR-15EZ form and payment are not submitted by the due date, a penalty of 10% of the tax due may be assessed, with a minimum penalty of $50. Additionally, interest may be assessed on any unpaid tax balance.

If you have any questions or need assistance with the DR-15EZ form, you can contact the Florida Department of Revenue for assistance.