Florida’s Form DR-15EZ is the short sales and use tax return for businesses whose taxable sales all happen inside one county with a single discretionary surtax rate. You report gross sales, exempt sales, taxable purchases, and the tax you collected; you subtract lawful deductions and credits; and you file and pay the Department of Revenue by the 20th of the month after your reporting period ends. File and pay electronically on time and you keep a small collection allowance. Miss the deadline and the penalty is at least $50, even on a zero return.
Who Can Use the DR-15EZ
The short form works only if every taxable sale you make falls within one county that has one uniform surtax rate. Sell or deliver into a second county with a different surtax, or need to claim economic incentive credits, and you have to move to the full DR-15.1Florida Department of Revenue. Instructions for DR-15EZ Sales and Use Tax Return
Your county’s surtax rate is already printed on the DR-15EZ mailed or issued to you, so there’s nothing to look up.2Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
What to Gather Before You Start
Pull four numbers for the reporting period:
- Gross sales: total revenue from sales, rentals, and services, not including the tax you collected from customers.3Florida Department of Revenue. Florida Sales and Use Tax
- Exempt sales: sales for resale, sales to tax-exempt organizations, and other exempt transactions.
- Tax collected: the actual sales tax and surtax dollars you took in.
- Taxable purchases (use tax): items you bought for business use where the seller didn’t charge Florida’s full 6%.
Use tax is the number people miss. If an out-of-state vendor charged you 4% on equipment you use in Florida, you owe the 2% difference. It goes on the same DR-15EZ, not a separate return.3Florida Department of Revenue. Florida Sales and Use Tax
Filling Out the Nine Lines
Lines 1 Through 3: Your Taxable Base
Enter gross sales on Line 1 and exempt sales on Line 2. Subtract Line 2 from Line 1, then add taxable use tax purchases. The result on Line 3 is your Taxable Sales and Purchases, the base for both the 6% state tax and the county surtax.4Florida Department of Revenue. Instructions for DR-15EZ Sales and Use Tax Return
Lines 4 Through 7: What You Owe
Line 4 is Total Tax Due. It combines the 6% state tax on Line A and the county surtax on Line B.5Florida Department of Revenue. Florida Sales and Use Tax Return DR-15EZ Lines 5 and 6 are for lawful deductions and any credit memos the Department has issued to you. Line 7, Net Tax Due, equals Line 4 minus Lines 5 and 6.4Florida Department of Revenue. Instructions for DR-15EZ Sales and Use Tax Return
Lines 8 and 9: Allowance and Final Payment
Line 8 holds your collection allowance if you qualify. Line 9 is the Amount Due With Return. Filing and paying electronically on time, you subtract the allowance from Line 7. Filing late, you skip the allowance and add penalty and interest to Line 7 instead.4Florida Department of Revenue. Instructions for DR-15EZ Sales and Use Tax Return
The Collection Allowance
Florida pays a small allowance for collecting the tax: 2.5% of the first $1,200 of tax due, capped at $30 per return. You get it only if you file and pay electronically and on time. Paper filers and late filers get nothing.6Florida Department of Revenue. Instructions for DR-15 Sales and Use Tax Returns
You can also donate the allowance to Florida’s Educational Enhancement Trust Fund for classroom technology. Check the donation box, leave Line 8 blank, and the Department calculates and transfers the amount. The election, once made for that return, can’t be reversed.7Florida Department of Revenue. Tax Information Publication – Collection Allowance Donation
Filing Frequency and Deadlines
The Department sets your filing frequency based on the amount of sales tax you collect per year:3Florida Department of Revenue. Florida Sales and Use Tax
- More than $1,000: monthly
- $501 to $1,000: quarterly
- $101 to $500: semi-annually
- $100 or less: annually
Most new businesses start on quarterly filing. Returns are due the 1st of the month after each reporting period ends and become delinquent after the 20th. If the 20th lands on a weekend or a state or federal holiday, the deadline moves to the next business day.8Florida Department of Revenue. Sales and Use Tax Return DR-15
How to Submit
Businesses that paid $5,000 or more in sales and use tax during Florida’s prior fiscal year (July 1 through June 30) are required by law to file and pay electronically.9Florida Department of Revenue. Electronic File and Pay Requirements Everyone else can e-file voluntarily, and there’s a real reason to: it’s the only way to keep the collection allowance.
Electronic payments have their own cutoff. You must initiate the payment and receive a confirmation number no later than 5:00 p.m. ET on the business day before the 20th.8Florida Department of Revenue. Sales and Use Tax Return DR-15 When the 20th is a Monday, the payment has to clear by 5:00 p.m. the previous Friday. Waiting for the 20th itself is a common and expensive mistake.
Paper returns are still allowed for businesses that aren’t required to e-file, but mailing the form forfeits the allowance.6Florida Department of Revenue. Instructions for DR-15 Sales and Use Tax Returns
You Still Have to File With Zero Sales
A return is required for every reporting period, including periods where you collected no tax.6Florida Department of Revenue. Instructions for DR-15 Sales and Use Tax Returns A missing return is not treated as a zero filing. It’s a delinquent return, and it triggers the $50 minimum penalty. If you had no taxable activity, put zeros on the lines and submit the form on time.
Penalties and Interest for Filing Late
The penalty for a late return or a late payment is 10% of the tax due or $50, whichever is greater.10Florida Legislature. Florida Statutes 212.12 – Dealers Credit for Collecting Tax, Penalties for Noncompliance The $50 minimum applies to a zero-dollar return, so a late “no sales” filing still costs $50.6Florida Department of Revenue. Instructions for DR-15 Sales and Use Tax Returns
Interest accrues on unpaid balances at a floating rate that resets every six months. For January 1 through June 30, 2026, the rate is 11% annually.11Florida Department of Revenue. Tax and Interest Rates Interest runs from the original due date, so a few days late on a small balance may only cost the $50 minimum plus pennies of interest, while a return left sitting for months adds up quickly.
Records to Keep
Florida law requires you to keep the books, invoices, and records supporting each return until the Department’s audit window closes.12Florida Legislature. Florida Statutes 213.35 – Books and Records That window generally runs three years from the later of the filing date or the due date, and it can extend longer for significant underreporting or non-filing.
Practically, hold on to sales receipts and invoices, resale and exemption certificates you accepted from customers, documentation of out-of-state purchases where use tax applied, and copies of the filed returns themselves. When an auditor can’t find records, the Department estimates the liability from available data, and those estimates rarely favor the taxpayer.