DR-15N - Sales and Use Tax Returns

Sep 19, 2026

DR-15N is a sales and use tax return form used for Florida reporting, including gross sales, exempt sales, taxable amount, and the calculation of tax due through net tax due, deductions, estimated credits, penalties, interest, and the final amount due with the return. The form includes guidance on discretionary sales surtax lines 15(a)–15(d), several tax credit and taxable purchase/use categories, and instructions for timely and accurate electronic filing and payment to receive collection allowance and avoid penalty and interest.

LanguageEnglish

CategoryForms

FormatPDF

Pages8

Reading Time3 min

AccessFree to download

Reporting Period and Key Lines

Discretionary Sales Surtax (Lines 15a–15d)

Tax Credits and Taxable Items (Lines 16–21)

Due Dates and Electronic Filing

Due dates for returns and payments

Due dates for electronic payments and confirmation number

Filing reminders and telefiling when no tax is due

How to enroll and file electronically

Instructions for DR-15 Sales and Use Tax Returns DR-15N R. 10/25 Rule 12A-1.097, F.A.C. Effective 12/25 Page 1 of 8 Sales Tax on Commercial Rentals Repealed Effective October 1, 2025. See TIP 25A01-04 . | Certificate Number: Sales and Use Tax Return / / DR-15
Florida 1. Gross Sales 2. Exempt Sales 3. Taxable Amount 4. Tax Due | | | --- | --- | | A. Sales/Services/Electricity
B. Taxable Purchases
C. Commercial Rentals
D. Transient Rentals
E. Food & Beverage Vending
FLORIDA 5050 W
TALLAHASSEE

Reporting Period
Surtax Rate:
. . . . Include use tax on Internet / out-of-state untaxed purchases . . . . . . . . . . .
E-file/E-pay Only
5. Total Amount of Tax Due .
6. Less Lawful Deductions .
7. Net Tax Due .
8. Less Est Tax Pd / DOR Cr Memo .
9. Plus Est Tax Due Current Month .
10. Amount Due .
~~ 11~~.~~ Less Collection Allowance ~~
12. Plus Penalty .
13. Plus Interest .
14. Amount Due with Return .
DEPARTMENT OF REVENUE TENNESSEE ST
FL 32399-0120 | | | Due:
Late After: | | File and pay electronically and on time to receive a collection allowance. Lawful deductions (Line 6) cannot be more than tax due (Line 5) . Be sure to use the correct tax return for each reporting period. Department (DOR) credit memos and estimated tax (Line 8) cannot be more than net tax due (Line 7) . HD/PM Date: . . . Signature of Taxpayer Date Signature of Preparer Date ( ) ( ) Telephone Number Telephone Number Discretionary Sales Surtax-Lines 15(a) through 15(d) 15(a) . Exempt Amount of Items Over $5,000 (included in Column 3) ............................................................... .................... 15(a) . 15(b) . Other Taxable Amounts NOT Subject to Surtax (included in Column 3) ............................................................... .......15(b) . 15(c) . Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate (included in Column 3) ...................... 15(c) . 15(d) . Total Amount of Discretionary Sales Surtax Due (included in Column 4) ...............................................................15(d) . 16. Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credits (included in Line 6) ............................... 16. 17. Taxable Sales/Untaxed Purchases or Uses of Electricity (included in Line A) ............................................................... 17. 18. Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel (included in Line A) ............................................................... .. 18. 19. Taxable Sales from Amusement Machines (included in Line A) ............................................................... .................... 19. 20. Rural or Urban High Crime Area Job Tax Credits ............................................................... ............................................. 20. 21. Other Authorized Credits ............................................................... ............................................................... .................... 21. __________________________ __________________________ __________________________ __________________________ __________________________ __________________________ Due Dates, Electronic Filing and Payment, and Other Filing Information DR-15N R. 10/25 Page 2 of 8 Due Dates: Tax returns and payments are due on the 1st and late after the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or a state or federal holiday, your tax return must be received electronically, postmarked, or hand delivered on the first business day following the 20th. Due Dates for Electronic Payments: To avoid penalty and interest, you must initiate your electronic payment and receive a confirmation number no later than 5 p.m. ET on the business day prior to the 20th. Keep the confirmation number in your records. For a list of

FAQs

What information is reported in the DR-15N summary lines for tax calculation?

DR-15N reports gross sales, exempt sales, taxable amount, and tax due, then applies lawful deductions, estimated tax credits/memos, current month estimated tax due, penalties, interest, and the amount due with the return.

How are discretionary sales surtax amounts handled on DR-15N?

Discretionary sales surtax is captured in surtax lines 15(a) through 15(d), including exempt amounts over $5,000, other taxable amounts not subject to surtax, amounts subject to surtax at different rates, and the total discretionary sales surtax due.

What are the due-date rules and electronic payment requirements for DR-15N?

Returns and payments are due on the 1st and late after the 20th day of the following month. For electronic payments, initiate payment and receive a confirmation number by 5 p.m. ET on the business day prior to the 20th.

Sep 19, 2026

Upload by Taylor Morgan