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Florida Administrative Code (Last Updated: September 9, 2020) |
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12. Department of Revenue |
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12A. Sales and Use Tax |
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12A-1. Sales And Use Tax |
1(1) The following public use forms and instructions are employed by the Department in its dealings with the public related to the administration of Chapter 212, F.S. These forms are hereby incorporated by reference in this rule.
38(a) Copies of these forms, except those denoted by an asterisk (*), are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s website at www.floridarevenue.com/forms; or, 732) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) visiting any local Department of Revenue Service Center 94or, 4) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
129(b) Forms (certifications) specifically denoted by an asterisk (*) are issued by the Department upon final approval of the appropriate application. Defaced copies of certifications, for purposes of example, may be obtained by written request directed to:
166Florida Department of Revenue
170Taxpayer Services
1725050 West Tennessee Street
176Tallahassee, Florida 32399-0112.
179Form Number
181Title
182Effective Date
184(2)(a) DR-1
186Florida Business Tax Application
190(191http://www.flrules.org/Gateway/reference.asp?No=Ref-11781193)
19403/20
195(b) DR-1N
197Registering Your Business
200(201http://www.flrules.org/Gateway/reference.asp?No=Ref-11785203)
20403/20
205(c) DR-1CON
207Application for Consolidated Sales and Use Tax Filing Number (R. 01/16)
218(219http://www.flrules.org/Gateway/reference.asp?No=Ref-06358221)
22201/16
223(d) DR-1A
225Application for Registered Businesses to Add a New Florida Location
235(236http://www.flrules.org/Gateway/reference.asp?No=Ref-11782238)
23903/20
240(e) DR-1C
242Application for Collective Registered of Living or Sleeping Accommodations
251(252http://www.flrules.org/Gateway/reference.asp?No=Ref-11783254)
25503/20
256(f) DR-1CCN
258Application for Sales and Use Tax County Control Reporting Number
268(269http://www.flrules.org/Gateway/reference.asp?No=Ref-11784271)
27203/20
273(3) DR-5
275Application for Consumer’s Certificate of Exemption with Instructions (R. 01/17)
285(286http://www.flrules.org/Gateway/reference.asp?No=Ref-07745288)
28901/17
290(4)(a) DR-7
292Consolidated Sales and Use Tax Return
298(299http://www.flrules.org/Gateway/reference.asp?No=Ref-11378301)
30201/20
303(b) DR-7N
305Instructions for Consolidated Sales and Use Tax Return
313(314http://www.flrules.org/Gateway/reference.asp?No=Ref-11379316)
31701/20
318(c) DR-15CON
320Consolidated Summary – Sales and Use Tax Return
328(329http://www.flrules.org/Gateway/reference.asp?No=Ref-11378331)
33201/20
333(5)(a) DR-15
335Sales and Use Tax Return
340(341http://www.flrules.org/Gateway/reference.asp?No=Ref-11380343)
34401/20
345(b) DR-15N
347Instructions for DR-15 Sales and Use Tax Returns
355(356http://www.flrules.org/Gateway/reference.asp?No=Ref-11381358)
35901/20
360(c) 361DR-15AIR
362Sales and Use Tax Return for Aircraft (R. 01/16)
371(372http://www.flrules.org/Gateway/reference.asp?No=Ref-06361374)
37501/16
376(d) DR-15EZ
378Sales and Use Tax Return
383(384http://www.flrules.org/Gateway/reference.asp?No=Ref-11382386)
38701/20
388(e) DR-15EZN
390Instructions for DR-15EZ Sales and Use Tax Returns
398(399http://www.flrules.org/Gateway/reference.asp?No=Ref-11383401)
40201/20
403(f) DR-15JEZ
405Application for the Exemption of Electrical Energy Used in an Enterprise Zone
417(R. 08/09)
41906/10
420(g) DR-15MO
422Out-of-State Purchase Return (R. 01/16)
427(428http://www.flrules.org/Gateway/reference.asp?No=Ref-06363430)
43101/16
432(h) DR-15ZC
434Application for Florida Enterprise Zone Jobs Credit for Sales Tax (R. 10/09)
44606/10
447(i) DR-15ZCN
449Instructions for Completing the Sales and Use Tax Return, Form DR-15, when taking the Enterprise Zone Jobs Tax Credit (R. 06/08)
47009/09
471(j) EZ-E
473Florida Enterprise Zone Program – Business Equipment Sales Tax Refund Application for Eligibility (R. 07/01)
48808/02
489(k) EZ-M
491Florida Enterprise Zone Program – Building Materials Sales Tax Refund Application for Eligibility (R. 07/05)
50604/06
507(6)(a) DR-16A
509Application for Self-Accrual Authority/Direct Pay Permit (R. 01/15)
517(518http://www.flrules.org/Gateway/reference.asp?No=Ref-04858520)
52101/15
522(b) DR-16P*
524Sales and Use Tax Direct Pay Permit (R. 01/16)
533(534http://www.flrules.org/Gateway/reference.asp?No=Ref-06364536)
53701/16
538(c) DR-16R
540Renewal Notice and Application for Sales and Use Tax Direct Pay Permit (R. 01/15)
554(555http://www.flrules.org/Gateway/reference.asp?No=Ref-04859557)
55801/15
559(7) DR-17A
561Certificate of Cash Deposit or Cash Bond (R. 01/16)
570(571http://www.flrules.org/Gateway/reference.asp?No=Ref-06365573)
57401/16
575(8)(a) DR-18
577Application for Amusement Machine Certificate (R. 01/16)
584(585http://www.flrules.org/Gateway/reference.asp?No=Ref-06366587)
58801/16
589(8)(b) DR-18-N
591Application for Amusement Machine Certificate General Information and Instructions
600(601http://www.flrules.org/Gateway/reference.asp?No=Ref-06366603)
60401/16
605(8)(c) DR-18R
607Amusement Machine Certificate Renewal Application (N. 03/17)
614(615http://www.flrules.org/Gateway/reference.asp?No=Ref-07853617)
61803/17
619(8)(d) DR-18RS
621Amusement Machine Certificate Renewal Application Second Notice (N. 03/17)
630(631http://www.flrules.org/Gateway/reference.asp?No=Ref-07854633)
63403/17
635(9) DR-26RP
637Florida Neighborhood Revitalization Program Application for Sales and Use Tax
647(R. 01/17)
649(650http://www.flrules.org/Gateway/reference.asp?No=Ref-07748652)
65301/17
654(10) DR-29
656Application for Release or Refund of Security (R. 01/16)
665(666http://www.flrules.org/Gateway/reference.asp?No=Ref-06367668)
66901/16
670(11) DR-46NT
672Nontaxable Medical Items and General Grocery List
679(680http://www.flrules.org/Gateway/reference.asp?No=Ref-11384682)
68301/20
684(12) DR-72-2
686Declaration of Taxable Status – Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks (R. 01/17)
702(703http://www.flrules.org/Gateway/reference.asp?No=Ref-07749705)
70601/17
707(13) DR-95B
709Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property
719(720http://www.flrules.org/Gateway/reference.asp?No=Ref-10175722)
72301/19
724(14) DR-99A
726Affidavit for Occasional or Isolated Sale of a Motor Vehicle (R. 01/17)
738(739http://www.flrules.org/Gateway/reference.asp?No=Ref-07750741)
74201/17
743(15) DR-123
745Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State (R. 01/16)
761(762http://www.flrules.org/Gateway/reference.asp?No=Ref-06370764)
76501/16
766(16) DR-231*
768Certificate of Exemption for Entertainment Industry Qualified Production Company
777(R. 06/12)
77906/12
780(17) DR-1214
782Application for Temporary Tax Exemption Permit (R. 01/16)
790(791http://www.flrules.org/Gateway/reference.asp?No=Ref-06371793)
79401/16
795(18)(a) DR-117000
797Florida Tax Credit Scholarship Program for Commercial Rental Property – Application for a Credit Allocation
812(813http://www.flrules.org/Gateway/reference.asp?No=Ref-11202815)
81610/19
817(b) DR-117100
819Florida Tax Credit Scholarship Program for Commercial Rental Property – Application to Change a Credit Allocation
835(836http://www.flrules.org/Gateway/reference.asp?No=Ref-11203838)
83910/19
840(c) DR-117200
842Florida Tax Credit Scholarship Program for Commercial Rental Property – Application for Rescindment of a Credit Allocation
859(860http://www.flrules.org/Gateway/reference.asp?No=Ref-11204862)
86310/19
864(d) DR-117300
866Florida Tax Credit Scholarship Program for Commercial Rental Property – Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization
884(885http://www.flrules.org/Gateway/reference.asp?No=Ref-11205887)
88810/19
889(19) DR-300400
891Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes
903(R. 01/16)
905(906http://www.flrules.org/Gateway/reference.asp?No=Ref-06372908)
90901/16
910(20) DR-600013
912Request for Verification that Customers are Authorized to Purchase for Resale
923(R. 01/16)
925(926http://www.flrules.org/Gateway/reference.asp?No=Ref-06373928)
92901/16
930(21) DR-1214DCP
932Application for Data Center Property Temporary Tax Exemption Certificate (942http://www.flrules.org/Gateway/reference.asp?No=Ref-09254944)
94504/18
946(22) DR-5DCP
948Application for Data Center Property Certificate of Exemption (957http://www.flrules.org/Gateway/reference.asp?No=Ref-09255959)
96004/18
961(23) DR-26SIGEN
963Application for Refund – Sales Tax Paid on Generators for Nursing Homes or Assisted Living Facilities
979(980http://www.flrules.org/Gateway/reference.asp?No=Ref-10174982)
98301/19
984(24)(a) DR-HS1
986Hope Scholarship Program – Contribution Election
992(993http://www.flrules.org/Gateway/reference.asp?No=Ref-11206995)
99610/19
997(b) DR-HS2
999Hope Scholarship Program – Dealer Contribution Collection Report
1007(1008http://www.flrules.org/Gateway/reference.asp?No=Ref-112071010)
101110/19
1012(c) DR-HS3
1014Hope Scholarship Program – Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization
1026(1027http://www.flrules.org/Gateway/reference.asp?No=Ref-112081029)
103010/19
1031Rulemaking Authority 1033201.11, 1034202.17(3)(a), 1035202.22(6), 1036202.26(3), 1037212.0515(7), 1038212.07(1)(b), 1039212.08(5)(b)4., 1040(n)4., (o)4., (7), 212.099(10), 1044212.11(5)(b), 1045212.12(1)(a)2., 1046212.18(2), 1047(3), 1048212.183, 1049213.06(1), 1050288.1258(4)(c), 1051376.70(6)(b), 1052376.75(9)(b), 1053403.718(3)(b), 1054403.7185(3)(b), 1055443.171(2), 1056(7), 1002.40(16) FS. Law Implemented 106192.525(1)(b), 1062(3), 106395.091, 1064119.071(5), 1065125.0104, 1066125.0108, 1067201.01, 1068201.08(1)(a), 1069201.133, 1070202.11(2), 1071(3), (6), (16), (24), 1075202.22(3)-1076(6), 1077202.28(1), 1078203.01, 1079212.02, 1080212.03, 1081212.0305, 1082212.031, 1083212.04, 1084212.05, 1085212.0501, 1086212.0515, 1087212.054, 1088212.055, 1089212.06, 1090212.0606, 1091212.07(1), 1092(8), (9), 1094212.08, 1095212.084(3), 1096212.085, 1097212.09, 1098212.096, 1099212.099, 1100212.11(1), 1101(4), (5), 1103212.12(1), 1104(2), (9), (13), 1107212.13, 1108212.14(2), 1109(4), (5), 1111212.18(2), 1112(3), 1113212.183, 1114213.1832, 1115213.235, 1116213.29, 1117213.37, 1118213.755, 1119215.26(6), 1120219.07, 1121288.1258, 1122290.00677, 1123365.172(9), 1124376.70, 1125376.75, 1126403.717, 1127403.718, 1128403.7185, 1129443.036, 1130443.121(1), 1131(3), 1132443.131, 1133443.1315, 1134443.1316, 1135443.171(2), 1136(7), 1002.40(13) FS. History–New 4-12-84, Formerly 12A-1.97, Amended 8-10-92, 11-30-97, 7-1-99, 4-2-00, 6-28-00, 6-19-01, 10-2-01, 10-21-01, 8-1-02, 4-17-03, 5-4-03, 6-12-03, 10-1-03, 9-28-04, 6-28-05, 5-1-06, 4-5-07, 1-1-08, 4-1-08, 6-4-08, 1-27-09, 9-1-09, 11-3-09, 1-11-10, 4-26-10, 6-28-10, 7-12-10, 1-12-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-19-15, 1-11-16, 4-5-16, 1-10-17, 2-9-17, 1-17-18, 4-16-18, 1-8-19, 10-28-19, 118512-12-19, 3-25-201187.
Historical Versions(26)
Select effective date to view different version.Related Statutes:
- 119.071, F.S.
- 125.0104, F.S.
- 125.0108, F.S.
- 201.01, F.S.
- 201.08, F.S.
- 201.11, F.S.
- 201.133, F.S.
- 201.17, F.S.
- 202.11, F.S.
- 202.17, F.S.
- 202.22, F.S.
- 202.26, F.S.
- 202.28, F.S.
- 203.01, F.S.
- 212.02, F.S.
- 212.03, F.S.
- 212.0305, F.S.
- 212.031, F.S.
- 212.04, F.S.
- 212.05, F.S.
- 212.0501, F.S.
- 212.0515, F.S.
- 212.054, F.S.
- 212.055, F.S.
- 212.06, F.S.
- 212.0606, F.S.
- 212.07, F.S.
- 212.08, F.S.
- 212.084, F.S.
- 212.085, F.S.
- 212.09, F.S.
- 212.096, F.S.
- 212.11, F.S.
- 212.12, F.S.
- 212.13, F.S.
- 212.14, F.S.
- 212.17, F.S.
- 212.18, F.S.
- 212.183, F.S.
- 213.06, F.S.
- 213.235, F.S.
- 213.29, F.S.
- 213.37, F.S.
- 213.755, F.S.
- 215.26, F.S.
- 219.07, F.S.
- 288.1258, F.S.
- 290.00677, F.S.
- 365.172, F.S.
- 376.70, F.S.
- 376.75, F.S.
- 403.717, F.S.
- 403.718, F.S.
- 403.7185, F.S.
- 443.036, F.S.
- 443.121, F.S.
- 443.131, F.S.
- 443.1315, F.S.
- 443.1316, F.S.
- 443.171, F.S.
- 605.1103, F.S.
- 92.525, F.S.
- 95.091, F.S.