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Florida Administrative Code (Last Updated: September 2, 2024) |
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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 floridarevenue.com/forms; or, 732) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) 86writing 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).
119(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:
156Florida Department of Revenue
160Taxpayer Services
1625050 West Tennessee Street
166Tallahassee, Florida 32399-0112.
169Form Number
171Title
172Effective Date
174(2)(a) DR-1
176Florida Business Tax Application
180(181http://www.flrules.org/Gateway/reference.asp?No=Ref-14227183)
18401/22
185(b) DR-1N
187Registering Your Business
190(191http://www.flrules.org/Gateway/reference.asp?No=Ref-14821193)
19401/23
195(c) DR-1CON
197Application for Consolidated Sales and Use Tax Filing Number (R. 01/16)
208(209http://www.flrules.org/Gateway/reference.asp?No=Ref-06358211)
21201/16
213(d) DR-1A
215Application for Registered Businesses to Add a New Florida Location
225(226http://www.flrules.org/Gateway/reference.asp?No=Ref-14228228)
22901/22
230(e) DR-1C
232Application for Collective Registered of Living or Sleeping Accommodations
241(242http://www.flrules.org/Gateway/reference.asp?No=Ref-11783244)
24503/20
246(f) DR-1CCN
248Application for Sales and Use Tax County Control Reporting Number
258(259http://www.flrules.org/Gateway/reference.asp?No=Ref-11784261)
26203/20
263(g) DR-1FA
265Application for a Florida Certificate of Forwarding Agent Address
274(275http://www.flrules.org/Gateway/reference.asp?No=Ref-14398277)
27806/22
279(h) DR-1 TEAM
282Application for a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card (294http://www.flrules.org/Gateway/reference.asp?No=Ref-16349296)
29701/24
298(3) DR-5
300Application for Consumer’s Certificate of Exemption with Instructions (R. 01/17)
310(311http://www.flrules.org/Gateway/reference.asp?No=Ref-07745313)
31401/17
315(4)(a) DR-7
317Consolidated Sales and Use Tax Return
323(324http://www.flrules.org/Gateway/reference.asp?No=Ref-11378326)
32701/20
328(b) DR-7N
330Instructions for Consolidated Sales and Use Tax Return
338(339http://www.flrules.org/Gateway/reference.asp?No=Ref-16858341)
34206/24
343(c) DR-15CON
345Consolidated Summary – Sales and Use Tax Return
353(354http://www.flrules.org/Gateway/reference.asp?No=Ref-11378356)
35701/20
358(5)(a) DR-15
360Sales and Use Tax Return
365(366http://www.flrules.org/Gateway/reference.asp?No=Ref-11380368)
36901/20
370(b) DR-15N
372Instructions for DR-15 Sales and Use Tax Returns
380(381http://www.flrules.org/Gateway/reference.asp?No=Ref-16860383)
38406/24
385(c) 386DR-15AIR
387Sales and Use Tax Return for Aircraft (R. 01/16)
396(397http://www.flrules.org/Gateway/reference.asp?No=Ref-06361399)
40001/16
401(d) DR-15EZ
403Sales and Use Tax Return
408(409http://www.flrules.org/Gateway/reference.asp?No=Ref-11382411)
41201/20
413(e) DR-15EZN
415Instructions for DR-15EZ Sales and Use Tax Returns
423(424http://www.flrules.org/Gateway/reference.asp?No=Ref-16859426)
42706/24
428(f) DR-15MO
430Out-of-State Purchase Return (R. 01/16)
435(436http://www.flrules.org/Gateway/reference.asp?No=Ref-06363438)
43901/16
440(6)(a) DR-16A
442Application for Self-Accrual Authority/Direct Pay Permit (R. 01/15)
450(451http://www.flrules.org/Gateway/reference.asp?No=Ref-04858453)
45401/15
455(b) DR-16P*
457Sales and Use Tax Direct Pay Permit (R. 01/16)
466(467http://www.flrules.org/Gateway/reference.asp?No=Ref-06364469)
47001/16
471(c) DR-16R
473Renewal Notice and Application for Sales and Use Tax Direct Pay Permit (R. 01/15)
487(488http://www.flrules.org/Gateway/reference.asp?No=Ref-04859490)
49101/15
492(7) DR-17A
494Certificate of Cash Deposit or Cash Bond (R. 01/16)
503(504http://www.flrules.org/Gateway/reference.asp?No=Ref-06365506)
50701/16
508(8)(a) DR-18
510Application for Amusement Machine Certificate (R. 01/16)
517(518http://www.flrules.org/Gateway/reference.asp?No=Ref-06366520)
52101/16
522(8)(b) DR-18-N
524Application for Amusement Machine Certificate General Information and Instructions
533(534http://www.flrules.org/Gateway/reference.asp?No=Ref-06366536)
53701/16
538(8)(c) DR-18R
540Amusement Machine Certificate Renewal Application (N. 03/17)
547(548http://www.flrules.org/Gateway/reference.asp?No=Ref-07853550)
55103/17
552(8)(d) DR-18RS
554Amusement Machine Certificate Renewal Application Second Notice (N. 03/17)
563(564http://www.flrules.org/Gateway/reference.asp?No=Ref-07854566)
56703/17
568(9) DR-29
570Application for Release or Refund of Security (R. 01/16)
579(580http://www.flrules.org/Gateway/reference.asp?No=Ref-06367582)
58301/16
584(10) DR-46NT
586Nontaxable Medical Items and General Grocery List
593(594http://www.flrules.org/Gateway/reference.asp?No=Ref-16287596)
59707/23
598(11) DR-72-2
600Declaration of Taxable Status – Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks (R. 01/17)
616(617http://www.flrules.org/Gateway/reference.asp?No=Ref-07749619)
62001/17
621(12) DR-95B
623Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property
633(634http://www.flrules.org/Gateway/reference.asp?No=Ref-10175636)
63701/19
638(13) DR-99A
640Affidavit for Occasional or Isolated Sale of a Motor Vehicle (R. 01/17)
652(653http://www.flrules.org/Gateway/reference.asp?No=Ref-07750655)
65601/17
657(14) DR-123
659Partial Exemption for Motor Vehicle Sold to Resident of Another State: Affidavit
671(672http://www.flrules.org/Gateway/reference.asp?No=Ref-12313674)
67501/21
676(15) DR-231*
678Certificate of Exemption for Entertainment Industry Qualified Production Company
687(R. 06/12)
68906/12
690(16) DR-1214
692Application for Temporary Tax Exemption Permit (R. 01/16)
700(701http://www.flrules.org/Gateway/reference.asp?No=Ref-06371703)
70401/16
705(17)(a) DR-117000
707Florida Tax Credit Scholarship Program for Commercial Rental Property – Application for a Credit Allocation
722(723http://www.flrules.org/Gateway/reference.asp?No=Ref-11202725)
72610/19
727(b) DR-117100
729Florida Tax Credit Scholarship Program for Commercial Rental Property – Application to Change a Credit Allocation
745(746http://www.flrules.org/Gateway/reference.asp?No=Ref-11203748)
74910/19
750(c) DR-117200
752Florida Tax Credit Scholarship Program for Commercial Rental Property – Application for Rescindment of a Credit Allocation
769(770http://www.flrules.org/Gateway/reference.asp?No=Ref-11204772)
77310/19
774(d) DR-117300
776Florida Tax Credit Scholarship Program for Commercial Rental Property – Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization
794(795http://www.flrules.org/Gateway/reference.asp?No=Ref-11205797)
79810/19
799(18) DR-300400
801Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes
813(R. 01/16)
815(816http://www.flrules.org/Gateway/reference.asp?No=Ref-06372818)
81901/16
820(19) DR-600013
822Request for Verification that Customers are Authorized to Purchase for Resale (R. 01/16)
835(836http://www.flrules.org/Gateway/reference.asp?No=Ref-06373838)
83901/16
840(20) DR-1214DCP
842Application for Data Center Property Temporary Tax Exemption Certificate (852http://www.flrules.org/Gateway/reference.asp?No=Ref-09254854)
85504/18
856(21) DR-5DCP
858Application for Data Center Property Certificate of Exemption (867http://www.flrules.org/Gateway/reference.asp?No=Ref-09255869)
87004/18
871(22)(a) DR-HS1
873Hope Scholarship Program – Contribution Election
879(880http://www.flrules.org/Gateway/reference.asp?No=Ref-11206882)
88310/19
884(b) DR-HS2
886Hope Scholarship Program – Dealer Contribution Collection Report
894(895http://www.flrules.org/Gateway/reference.asp?No=Ref-11207897)
89810/19
899(c) DR-HS3
901Hope Scholarship Program – Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization
913(914http://www.flrules.org/Gateway/reference.asp?No=Ref-11208916)
91710/19
918Rulemaking Authority 920201.11, 921202.17(3)(a), 922202.22(6), 923202.26(3), 924212.0515(7), 925212.0596(3), 926212.06(5)(b)13., 927212.0596(3), 928212.06(5)(b)13., 929212.07(1)(b), 930212.08(7), 931212.099(10), 932212.11(5)(b), 933212.12(1)(a)2., 934212.18(2), 935(3), 936212.183, 937213.06(1), 938288.1258(4)(c), 939376.70(6)(b), 940376.75(9)(b), 941403.718(3)(b), 942403.7185(3)(b), 9431002.40(16) FS. 945Law Implemented 947125.0104, 948125.0108, 949201.01, 950201.08(1)(a), 951201.133, 952202.11(2), 953(3), (6), (16), (24), 957202.22(3)-958(6), 959202.28(1), 960203.01, 961212.03, 962212.0305, 963212.031, 964212.04, 965212.05, 966212.0501, 967212.0515, 968212.054, 969212.055, 970212.0596, 971212.05965, 972212.06, 973212.0606, 974212.07(1), 975(8), 976212.08, 977212.084(3), 978212.085, 979212.09, 980212.096, 981212.099, 982212.11(1), 983(4), (5), 985212.12(1), 986(2), (9), (13), 989212.14(2), 990(4), (5), 992212.18(2), 993(3), 994212.183, 995212.1832, 996213.235(1), 997(2), 998213.29, 999213.37, 1000213.755, 1001215.26(6), 1002219.07, 1003288.1258, 1004290.00677, 1005365.172(9), 1006376.70(2), 1007376.75(2), 1008403.718, 1009403.7185(3), 1010443.131, 1011443.1315, 1012443.1316, 1013443.171(2), 10141002.40(13) FS. 1016History–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, 106212-12-19, 3-25-20, 12-31-20, 6-14-22, 1-1-23, 1-1-24, 10682-11-24, 8-6-24.
Historical Versions(32)
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.