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TIP # 02A01-20
DATE ISSUED: December 16, 2002


The enclosed sales and use tax return (DR-15SA) is for the period ending December 31, 2002. This return is due on January 1, 2003, and late if postmarked after January 21, 2003 (January 20 is a legal holiday). The collection period is printed on the return. Instructions and a return envelope are enclosed for your convenience.

Annual Resale Certificate

Your 2003 Annual Resale Certificate is enclosed and is found at the top of the page containing your DR-15SA return. If your account was issued for the payment of use tax only, then you will not receive an Annual Resale Certificate.

Discretionary Sales Surtax Rate Chart for 2003

Also enclosed is a discretionary sales surtax rate sheet. This form (DR-15DSS) contains the surtax rates in effect for 2003.


If you owe NO tax, penalty, or interest, you may use the Department's TeleFile system to file your return. To TeleFile call 800-550-6713. TeleFile is available 24 hours, 7 days a week. Please have your certificate number ready when calling.

Using the Internet to File and Pay

The Department now offers taxpayers who file a DR-15SA, Sales and Use Tax Return, the convenience of using the Internet to file and pay. For more information or to enroll log on to the Department's Internet site at: and click on e-Services.

References: Section 212.12, Florida Statutes; Rule 12A-1.056, Florida Administrative Code


This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.