Have you bought or received merchandise from out of state or through the Internet?
You Might Pay Florida Tax to the Seller
Out-of-state retailers with a physical presence in Florida with any number of taxable remote sales in Florida are required to register as a dealer, report, and
remit sales tax and discretionary sales surtax on taxable sales in Florida. Beginning July 1, 2021, out-of-state retailers with no physical presence in Florida who make
any number of taxable remote sales in the previous calendar year where the total sales are in excess of $100,000 are also required to register as a dealer to collect,
report, and remit Florida sales tax and discretionary sales surtax.
Or, You Might Owe Florida Tax
Many citizens are not aware that Florida has a "use tax." Use tax normally applies to items purchased outside Florida, including another
country, that are brought or delivered into the state and would have been taxed if purchased in Florida. The use tax rate for consumers who are not registered dealers
is 6%, the same as the general sales tax rate.
- Purchases made through the Internet.
- Mail-order catalog purchases.
- Purchases made in another country.
- Furniture purchased from dealers located in another state.
- Computer equipment ordered from out-of-state vendors advertising in magazines.
Out-of-state businesses required to collect sales tax on remote sales
Many out-of-state businesses, such as large internet retailers, with a physical presence in Florida have collected and remitted sales tax to the Florida Department of
Revenue for years. However, Florida consumers may notice that other businesses that didn’t previously impose sales tax on remote sales have begun to do so. Beginning
July 1, 2021, out-of-state businesses with no physical presence in Florida that made taxable remote sales in excess of $100,000 in the prior calendar year, will begin
collecting sales tax when selling into Florida.
In addition to the state sales tax of 6%, out-of-state businesses must collect the discretionary sales tax. Discretionary sales surtax rates currently levied vary by
county in a range from 0.5 to 2 percent. Discretionary Sales Surtax Information (Form DR15-DSS)
contains the current discretionary sales surtax rates by county.
Consumers’ use tax responsibilities
If an out-of-state seller fails to collect sales tax, it is your responsibility to comply with Florida law. You must submit payment directly to the Florida Department
of Revenue. (This payment is required by section 212.06(8), Florida Statutes.) You can file and pay use tax online, or complete an Out-of- State Purchase Return
(Form DR-15MO ). If the tax owed is less than one dollar, you do not have to file a return.
- To file and pay online,
enter your bank's routing number and your bank account number on our secure application.
- To submit your return by mail, download the Out-of- State Purchase Return (Form DR-15MO ),
and include your check or money order (no cash) for payment.
Is there an exception for paying tax on items purchased outside Florida?
Yes. Items you purchase and use in another state, territory of the United States, or the District of Columbia for six months or longer before bringing them into
Florida are not subject to use tax. Items you purchase and use in another country do not qualify for this exception. However, a motor vehicle is exempt from Florida
use tax when purchased and used in a foreign country six months or longer by an active member of the United States Armed Forces, or his or her spouse.
Is there a credit for any tax paid at the time of purchase?
Yes. If you paid 6% or more in sales tax to the seller at the time of purchase, no tax is due. However, if the seller charged less than 6% tax, you must pay "use
tax" equal to the difference between what you paid in tax and the 6% tax imposed by Florida.
Example: You buy a table from a company located in Georgia and you pick it up at the store. The furniture company charges you 4% Georgia sales
tax and you transport the table to your home in Florida. You are required to pay an additional 2% Florida use tax (unless the tax is less than $1) by submitting an
Out-of- State Purchase Return
(Form DR-15MO ).
When should consumers pay use tax?
Use tax on remote purchases 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 may find it easier to pay the tax and file the DR-15MO when the purchase is made. There is no limit on the number of DR-15MOs you can file during any calendar year.
Example: If you purchase 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 pay use tax liabilities. Failure to voluntarily comply with Florida sales and use tax laws
subjects you to certain penalties.
||Tax Late After
|January - March
|April - June
|July - September
|October - December
Who should NOT use Form DR-15MO?
Registered Florida dealers should not use the Out-of- State Purchase Return (DR-15MO) to remit use tax. Florida dealers
should report and pay use tax on their sales and use tax returns (as explained in the sales and use tax instructions).
Purchasers of Boats and Aircraft
If you purchase an aircraft or boat outside Florida and then bring it into Florida, you should NOT use Form DR-15MO to
send use tax. The Sales and Use Tax Return for Aircraft
(Form DR-15AIR ) should be used to report
sales and use tax on purchases of aircraft when the purchaser does not pay Florida sales tax to the seller. For a boat purchase, tax is paid to the county tax
collector, licensed private tag agency, or the Florida Department of Highway Safety and Motor Vehicles when registering the boat in Florida.