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Florida Administrative Code (Last Updated: January 23, 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-09251193)
19404/18
195(b) DR-1N
197Instructions for Completing the Florida Business Tax Application (Form DR-1)
207(R. 1/18)
209(210http://www.flrules.org/Gateway/reference.asp?No=Ref-09252212)
21304/18
214(c) DR-1CON
216Application for Consolidated Sales and Use Tax Filing Number (R. 01/16)
227(228http://www.flrules.org/Gateway/reference.asp?No=Ref-06358230)
23101/16
232(3) DR-5
234Application for Consumer’s Certificate of Exemption with Instructions (R. 01/17)
244(245http://www.flrules.org/Gateway/reference.asp?No=Ref-07745247)
24801/17
249(4)(a) DR-7
251Consolidated Sales and Use Tax Return
257(258http://www.flrules.org/Gateway/reference.asp?No=Ref-11378260)
26101/20
262(b) DR-7N
264Instructions for Consolidated Sales and Use Tax Return
272(273http://www.flrules.org/Gateway/reference.asp?No=Ref-11379275)
27601/20
277(c) DR-15CON
279Consolidated Summary – Sales and Use Tax Return
287(288http://www.flrules.org/Gateway/reference.asp?No=Ref-11378290)
29101/20
292(5)(a) DR-15
294Sales and Use Tax Return
299(300http://www.flrules.org/Gateway/reference.asp?No=Ref-11380302)
30301/20
304(b) DR-15N
306Instructions for DR-15 Sales and Use Tax Returns
314(315http://www.flrules.org/Gateway/reference.asp?No=Ref-11381317)
31801/20
319(c) 320DR-15AIR
321Sales and Use Tax Return for Aircraft (R. 01/16)
330(331http://www.flrules.org/Gateway/reference.asp?No=Ref-06361333)
33401/16
335(d) DR-15EZ
337Sales and Use Tax Return
342(343http://www.flrules.org/Gateway/reference.asp?No=Ref-11382345)
34601/20
347(e) DR-15EZN
349Instructions for DR-15EZ Sales and Use Tax Returns
357(358http://www.flrules.org/Gateway/reference.asp?No=Ref-11383360)
36101/20
362(f) DR-15JEZ
364Application for the Exemption of Electrical Energy Used in an Enterprise Zone
376(R. 08/09)
37806/10
379(g) DR-15MO
381Out-of-State Purchase Return (R. 01/16)
386(387http://www.flrules.org/Gateway/reference.asp?No=Ref-06363389)
39001/16
391(h) DR-15ZC
393Application for Florida Enterprise Zone Jobs Credit for Sales Tax (R. 10/09)
40506/10
406(i) DR-15ZCN
408Instructions for Completing the Sales and Use Tax Return, Form DR-15, when taking the Enterprise Zone Jobs Tax Credit (R. 06/08)
42909/09
430(j) EZ-E
432Florida Enterprise Zone Program – Business Equipment Sales Tax Refund Application for Eligibility (R. 07/01)
44708/02
448(k) EZ-M
450Florida Enterprise Zone Program – Building Materials Sales Tax Refund Application for Eligibility (R. 07/05)
46504/06
466(6)(a) DR-16A
468Application for Self-Accrual Authority/Direct Pay Permit (R. 01/15)
476(477http://www.flrules.org/Gateway/reference.asp?No=Ref-04858479)
48001/15
481(b) DR-16P*
483Sales and Use Tax Direct Pay Permit (R. 01/16)
492(493http://www.flrules.org/Gateway/reference.asp?No=Ref-06364495)
49601/16
497(c) DR-16R
499Renewal Notice and Application for Sales and Use Tax Direct Pay Permit (R. 01/15)
513(514http://www.flrules.org/Gateway/reference.asp?No=Ref-04859516)
51701/15
518(7) DR-17A
520Certificate of Cash Deposit or Cash Bond (R. 01/16)
529(530http://www.flrules.org/Gateway/reference.asp?No=Ref-06365532)
53301/16
534(8)(a) DR-18
536Application for Amusement Machine Certificate (R. 01/16)
543(544http://www.flrules.org/Gateway/reference.asp?No=Ref-06366546)
54701/16
548(8)(b) DR-18-N
550Application for Amusement Machine Certificate General Information and Instructions
559(560http://www.flrules.org/Gateway/reference.asp?No=Ref-06366562)
56301/16
564(8)(c) DR-18R
566Amusement Machine Certificate Renewal Application (N. 03/17)
573(574http://www.flrules.org/Gateway/reference.asp?No=Ref-07853576)
57703/17
578(8)(d) DR-18RS
580Amusement Machine Certificate Renewal Application Second Notice (N. 03/17)
589(590http://www.flrules.org/Gateway/reference.asp?No=Ref-07854592)
59303/17
594(9) DR-26RP
596Florida Neighborhood Revitalization Program Application for Sales and Use Tax
606(R. 01/17)
608(609http://www.flrules.org/Gateway/reference.asp?No=Ref-07748611)
61201/17
613(10) DR-29
615Application for Release or Refund of Security (R. 01/16)
624(625http://www.flrules.org/Gateway/reference.asp?No=Ref-06367627)
62801/16
629(11) DR-46NT
631Nontaxable Medical Items and General Grocery List
638(639http://www.flrules.org/Gateway/reference.asp?No=Ref-11384641)
64201/20
643(12) DR-72-2
645Declaration of Taxable Status – Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks (R. 01/17)
661(662http://www.flrules.org/Gateway/reference.asp?No=Ref-07749664)
66501/17
666(13) DR-95B
668Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property
678(679http://www.flrules.org/Gateway/reference.asp?No=Ref-10175681)
68201/19
683(14) DR-99A
685Affidavit for Occasional or Isolated Sale of a Motor Vehicle (R. 01/17)
697(698http://www.flrules.org/Gateway/reference.asp?No=Ref-07750700)
70101/17
702(15) DR-123
704Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State (R. 01/16)
720(721http://www.flrules.org/Gateway/reference.asp?No=Ref-06370723)
72401/16
725(16) DR-231*
727Certificate of Exemption for Entertainment Industry Qualified Production Company
736(R. 06/12)
73806/12
739(17) DR-1214
741Application for Temporary Tax Exemption Permit (R. 01/16)
749(750http://www.flrules.org/Gateway/reference.asp?No=Ref-06371752)
75301/16
754(18)(a) DR-117000
756Florida Tax Credit Scholarship Program for Commercial Rental Property – Application for a Credit Allocation
771(772http://www.flrules.org/Gateway/reference.asp?No=Ref-11202774)
77510/19
776(b) DR-117100
778Florida Tax Credit Scholarship Program for Commercial Rental Property – Application to Change a Credit Allocation
794(795http://www.flrules.org/Gateway/reference.asp?No=Ref-11203797)
79810/19
799(c) DR-117200
801Florida Tax Credit Scholarship Program for Commercial Rental Property – Application for Rescindment of a Credit Allocation
818(819http://www.flrules.org/Gateway/reference.asp?No=Ref-11204821)
82210/19
823(d) DR-117300
825Florida Tax Credit Scholarship Program for Commercial Rental Property – Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization
843(844http://www.flrules.org/Gateway/reference.asp?No=Ref-11205846)
84710/19
848(19) DR-300400
850Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes
862(R. 01/16)
864(865http://www.flrules.org/Gateway/reference.asp?No=Ref-06372867)
86801/16
869(20) DR-600013
871Request for Verification that Customers are Authorized to Purchase for Resale
882(R. 01/16)
884(885http://www.flrules.org/Gateway/reference.asp?No=Ref-06373887)
88801/16
889(21) DR-1214DCP
891Application for Data Center Property Temporary Tax Exemption Certificate (901http://www.flrules.org/Gateway/reference.asp?No=Ref-09254903)
90404/18
905(22) DR-5DCP
907Application for Data Center Property Certificate of Exemption (916http://www.flrules.org/Gateway/reference.asp?No=Ref-09255918)
91904/18
920(23) DR-26SIGEN
922Application for Refund – Sales Tax Paid on Generators for Nursing Homes or Assisted Living Facilities
938(939http://www.flrules.org/Gateway/reference.asp?No=Ref-10174941)
94201/19
943(24)(a) DR-HS1
945Hope Scholarship Program – Contribution Election
951(952http://www.flrules.org/Gateway/reference.asp?No=Ref-11206954)
95510/19
956(b) DR-HS2
958Hope Scholarship Program – Dealer Contribution Collection Report
966(967http://www.flrules.org/Gateway/reference.asp?No=Ref-11207969)
97010/19
971(c) DR-HS3
973Hope Scholarship Program – Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization
985(986http://www.flrules.org/Gateway/reference.asp?No=Ref-11208988)
98910/19
990Rulemaking Authority 992201.11, 993202.17(3)(a), 994202.22(6), 995202.26(3), 996212.0515(7), 997212.07(1)(b), 998212.08(5)(b)4., 999(n)4., (o)4., (7), 212.099(10), 1003212.11(5)(b), 1004212.12(1)(a)2., 1005212.17(6), 1006212.18(2), 1007(3), 1008212.183, 1009213.06(1), 1010288.1258(4)(c), 1011376.70(6)(b), 1012376.75(9)(b), 1013403.718(3)(b), 1014403.7185(3)(b), 1015443.171(2), 1016(7), 1002.40(16) FS. Law Implemented 102192.525(1)(b), 1022(3), 102395.091, 1024119.071(5), 1025125.0104, 1026125.0108, 1027201.01, 1028201.08(1)(a), 1029201.133, 1030202.11(2), 1031(3), (6), (16), (24), 1035202.17, 1036202.22(3)-1037(6), 1038202.28(1), 1039203.01, 1040212.02, 1041212.03, 1042212.0305, 1043212.031, 1044212.04, 1045212.05, 1046212.0501, 1047212.0515, 1048212.054, 1049212.055, 1050212.06, 1051212.0606, 1052212.07(1), 1053(8), (9), 1055212.08, 1056212.084(3), 1057212.085, 1058212.09, 1059212.096, 1060212.099, 1061212.11(1), 1062(4), (5), 1064212.12(1), 1065(2), (9), (13), 1068212.13, 1069212.14(2), 1070(4), (5), 1072212.17, 1073212.18(2), 1074(3), 1075212.183, 1076213.1832, 1077213.235, 1078213.29, 1079213.37, 1080213.755, 1081215.26(6), 1082219.07, 1083288.1258, 1084290.00677, 1085365.172(9), 1086376.70, 1087376.75, 1088403.717, 1089403.718, 1090403.7185, 1091443.036, 1092443.121(1), 1093(3), 1094443.131, 1095443.1315, 1096443.1316, 1097443.171(2), 1098(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, 114712-12-191148.
Historical Versions(25)
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.