Florida Sales Tax Rules
12A-1.097 Public Use Forms
(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.
(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, 2) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) visiting any local Department of Revenue Service Center or, 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).
(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:
Florida Department of Revenue
Taxpayer Services
5050 West Tennessee Street
Tallahassee, Florida 32399-0112.
|
Form Number |
Title |
Effective Date |
|
(2)(a) DR-1 |
Florida Business Tax Application (R. 1/18) |
04/18 |
|
(b) DR-1N |
Instructions for Completing the Florida Business Tax Application (Form DR-1) (R. 1/18) |
04/18 |
|
(c) DR-1CON |
Application for Consolidated Sales and Use Tax Filing Number (R. 01/16) |
01/16 |
|
(3) DR-5 |
Application for Consumer’s Certificate of Exemption with Instructions (R. 01/17) |
01/17 |
|
(4)(a) DR-7 |
Consolidated Sales and Use Tax Return (R. 01/15) |
01/15 |
|
(b) DR-7N |
Instructions for Consolidated Sales and Use Tax Return (R. 01/18) |
01/18 |
|
(c) DR-15CON |
Consolidated Summary – Sales and Use Tax Return (R. 01/15) |
01/15 |
|
(5)(a) DR-15 |
Sales and Use Tax Return (R. 01/15) |
01/15 |
|
(b) DR-15N |
Instructions for DR-15 Sales and Use Tax Returns (R. 01/18) |
01/18 |
|
(c) DR-15AIR |
Sales and Use Tax Return for Aircraft (R. 01/16) |
01/16 |
|
(d) DR-15EZ |
Sales and Use Tax Return (R. 01/15) |
01/15 |
|
(e) DR-15EZN |
Instructions for DR-15EZ Sales and Use Tax Returns (R. 01/18) |
01/18 |
|
(f) DR-15JEZ |
Application for the Exemption of Electrical Energy Used in an Enterprise Zone (R. 08/09) |
06/10 |
|
(g) DR-15MO |
Out-of-State Purchase Return (R. 01/16) |
01/16 |
|
(h) DR-15ZC |
Application for Florida Enterprise Zone Jobs Credit for Sales Tax (R. 10/09) |
06/10 |
|
(i) DR-15ZCN |
Instructions for Completing the Sales and Use Tax Return, Form DR-15, when taking the Enterprise Zone Jobs Tax Credit (R. 06/08) |
09/09 |
|
(j) EZ-E |
Florida Enterprise Zone Program – Business Equipment Sales Tax Refund Application for Eligibility (R. 07/01) |
08/02 |
|
(k) EZ-M |
Florida Enterprise Zone Program – Building Materials Sales Tax Refund Application for Eligibility (R. 07/05) |
04/06 |
|
(6)(a) DR-16A |
Application for Self-Accrual Authority/Direct Pay Permit (R. 01/15) |
01/15 |
|
(b) DR-16P* |
Sales and Use Tax Direct Pay Permit (R. 01/16) |
01/16 |
|
(c) DR-16R |
Renewal Notice and Application for Sales and Use Tax Direct Pay Permit (R. 01/15) |
01/15 |
|
(7) DR-17A |
Certificate of Cash Deposit or Cash Bond (R. 01/16) |
01/16 |
|
(8)(a) DR-18 |
Application for Amusement Machine Certificate (R. 01/16) |
01/16 |
|
(8)(b) DR-18-N |
Application for Amusement Machine Certificate General Information and Instructions |
01/16 |
|
(8)(c) DR-18R |
Amusement Machine Certificate Renewal Application (N. 03/17) |
03/17 |
|
(8)(d) DR-18RS |
Amusement Machine Certificate Renewal Application Second Notice (N. 03/17) |
03/17 |
|
(9) DR-26RP |
Florida Neighborhood Revitalization Program Application for Sales and Use Tax (R. 01/17) |
01/17 |
|
(10) DR-29 |
Application for Release or Refund of Security (R. 01/16) |
01/16 |
|
(11) DR-46NT |
Nontaxable Medical Items and General Grocery List (R. 01/18) |
01/18 |
|
(12) DR-72-2 |
Declaration of Taxable Status – Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks (R. 01/17) |
01/17 |
|
(13) DR-95B |
Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property (R. 01/18) |
04/18 |
|
(14) DR-99A |
Affidavit for Occasional or Isolated Sale of a Motor Vehicle (R. 01/17) |
01/17 |
|
(15) DR-123 |
Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State (R. 01/16) |
01/16 |
|
(16) DR-231* |
Certificate of Exemption for Entertainment Industry Qualified Production Company (R. 06/12) |
06/12 |
|
(17) DR-1214 |
Application for Temporary Tax Exemption Permit (R. 01/16) |
01/16 |
|
(18) DR-300400 |
Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes (R. 01/16) |
01/16 |
|
(19) DR-600013 |
Request for Verification that Customers are Authorized to Purchase for Resale (R. 01/16) |
01/16 |
|
(20) DR-2LLRP |
Florida Sales Tax Brackets Effective on all Leases and Licenses of Real Property Transactions Taxable under Section 212.031(1)(c), F.S. (N. 01/18) |
01/18 |
|
(21) DR-1214DCP |
Application for Data Center Property Temporary Tax Exemption Certificate (http://www.flrules.org/Gateway/reference.asp?No=Ref-09254) |
04/18 |
|
(22) DR-5DCP |
Application for Data Center Property Certificate of Exemption (http://www.flrules.org/Gateway/reference.asp?No=Ref-09255) |
04/18 |
Rulemaking Authority 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.07(1)(b), 212.08(5)(b)4., (n)4., (o)4., (7), 212.11(5)(b), 212.12(1)(a)2., 212.17(6), 212.18(2), (3), 212.183, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 443.171(2), (7) FS. Law Implemented 92.525(1)(b), (3), 95.091, 119.071(5), 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.17, 202.22(3)-(6), 202.28(1), 203.01, 212.02, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.06, 212.0606, 212.07(1), (8), (9), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.13, 212.14(2), (4), (5), 212.17, 212.18(2), (3), 212.183, 213.235, 213.29, 213.37, 213.755, 215.26(6), 219.07, 288.1258, 290.00677, 365.172(9), 376.70, 376.75, 403.717, 403.718, 403.7185, 443.036, 443.121(1), (3), 443.131, 443.1315, 443.1316, 443.171(2), (7) 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.
