Instructions for
DR-15EZN
R. 01/15
DR-15EZ
Rule 12A-1.097
Florida Administrative Code
Effective 01/15
Sales and Use Tax Returns
Are you Eligible to Use a DR-15EZ Return?
Collection Allowance
Our records indicate you are eligible to file a DR-15EZ
return. If your answer is “NO” to all of the questions
To receive a
below, you can use Form DR-15EZ to file your sales
collection allowance,
and use taxes.
you must electronically
file (e-file) and
YES NO
pay (e-pay) tax.
Do you make sales or deliveries into any counties with a
o o
different discretionary sales surtax rate?
Do you report tax collected for the lease or rental of
o o
commercial property and also have other taxable
transactions at the same location?
(Note: If you only report tax collected for the lease or
Verify a Resale or
Exemption Certificate
rental of commercial property, you may file a DR-15EZ
return.)
by:
Do you report tax collected on transient rentals?
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Do you report tax collected from vending or amusement
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machine sales?
Visiting:
l
Do you claim enterprise zone or other economic incentive tax
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Using our free FL Tax mobile app
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credits?
Calling 877-357-3725 (toll-free)
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Do you report tax collected from the sale of titled vehicles?
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Do you sell or have untaxed purchases or uses of
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electricity?
Do you sell or have untaxed purchases of dyed diesel fuel for use
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in vessels or off-road equipment?
Avoid Filing Errors
Did you pay $200,000 or more in sales and use tax during the
o o
previous state fiscal year (July 1 - June 30)?
The most common filing errors that
result in you receiving a tax bill are:
If you answered “YES” to any of these
1. Not using the correct return for
questions, you cannot use this return.
the reporting period.
2. Not filing the return by the due
date. Check the due date on each
return.
3. Reporting incorrect information
on Lines 1, 3, and 4.
Call 800-352-3671 to request Form DR-15 and to change
4. Forgetting to complete Lines A
your account to DR-15 filing status.
and B (discretionary sales surtax).