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Florida Sales Tax Rules
12A-15.005
12A-15.004
12A-15.0035
12A-15.003
Rule 12AER18-07
12A-15.002
12A-15.001
12A-1.108
12A-1.001
12A-1.0011
12A-1.0015
12A-1.002
12A-1.003
12A-1.004
12A-1.005
12A-1.006
12A-1.007
12A-1.0071
12A-1.008
12A-1.009
12A-1.0091
12A-1.0092
12A-1.010
12A-1.011
12A-1.0115
12A-1.012
12A-1.014
12A-1.0141
12A-1.0142
12A-1.0143
12A-1.0144
12A-1.015
12A-1.016
12A-1.0161
12A-1.017
12A-1.018
12A-1.020
12A-1.021
12A-1.0215
12A-1.022
12A-1.023
12A-1.024
12A-1.025
12A-1.027
12A-1.029
12A-1.032
12A-1.033
12A-1.034
12A-1.035
12A-1.036
12A-1.037
12A-1.0371
12A-1.038
12A-1.039
12A-1.040
12A-1.041
12A-1.042
12A-1.043
12A-1.044
12A-1.045
12A-1.047
12A-1.048
12A-1.049
12A-1.051
12A-1.053
12A-1.055
12A-1.056
12A-1.057
12A-1.059
12A-1.060
12A-1.061
12A-1.0615
12A-1.062
12A-1.063
12A-1.064
12A-1.0641
12A-1.065
12A-1.066
12A-1.067
12A-1.068
12A-1.070
12A-1.071
12A-1.072
12A-1.073
12A-1.074
12A-1.075
12A-1.076
12A-1.077
12A-1.080
12A-1.081
12A-1.085
12A-1.087
12A-1.089
12A-1.090
12A-1.091
12A-1.0911
12A-1.094
12A-1.096
12A-1.097
12A-1.103
12A-1.104
12A-1.105
12A-1.107


100 West Cypress Creek Road, Suite 930

Fort Lauderdale, FL 33309

Office (954) 761-3700

Fax (954) 761-1004

8875 Hidden river PKWY, Suite 230

Tampa, FL 33637

Office (813) 775-2131

Fax (866) 388-3029

3500 Financial Plaza, Suite 330

Tallahassee, FL 32312

Office (850) 250-3830

Fax (866) 388-3029

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)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-09251)

04/18

(b) DR-1N

Instructions for Completing the Florida Business Tax Application (Form DR-1)

(R. 1/18)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-09252)

04/18

(c) DR-1CON

Application for Consolidated Sales and Use Tax Filing Number (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06358)

01/16

(3) DR-5

Application for Consumer’s Certificate of Exemption with Instructions (R. 01/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07745)

01/17

(4)(a) DR-7

Consolidated Sales and Use Tax Return (R. 01/15)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-04852)

01/15

(b) DR-7N

Instructions for Consolidated Sales and Use Tax Return (R. 01/18)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-08956)

01/18

(c) DR-15CON

Consolidated Summary – Sales and Use Tax Return (R. 01/15)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-04852)

01/15

(5)(a) DR-15

Sales and Use Tax Return (R. 01/15)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-04854)

01/15

(b) DR-15N

Instructions for DR-15 Sales and Use Tax Returns (R. 01/18)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-08957)

01/18

(c) DR-15AIR

Sales and Use Tax Return for Aircraft (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06361)

01/16

(d) DR-15EZ

Sales and Use Tax Return (R. 01/15)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-04855)

01/15

(e) DR-15EZN

Instructions for DR-15EZ Sales and Use Tax Returns (R. 01/18)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-08958)

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)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06363)

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)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-04858)

01/15

(b) DR-16P*

Sales and Use Tax Direct Pay Permit (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06364)

01/16

(c) DR-16R

Renewal Notice and Application for Sales and Use Tax Direct Pay Permit (R. 01/15)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-04859)

01/15

(7) DR-17A

Certificate of Cash Deposit or Cash Bond (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06365)

01/16

(8)(a) DR-18

Application for Amusement Machine Certificate (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06366)

01/16

(8)(b) DR-18-N

Application for Amusement Machine Certificate General Information and Instructions

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06366)

01/16

(8)(c) DR-18R

Amusement Machine Certificate Renewal Application (N. 03/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07853)

03/17

(8)(d) DR-18RS

Amusement Machine Certificate Renewal Application Second Notice (N. 03/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07854)

03/17

(9) DR-26RP

Florida Neighborhood Revitalization Program Application for Sales and Use Tax

(R. 01/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07748)

01/17

(10) DR-29

Application for Release or Refund of Security (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06367)

01/16

(11) DR-46NT

Nontaxable Medical Items and General Grocery List (R. 01/18)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-08959)

01/18

(12) DR-72-2

Declaration of Taxable Status – Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks (R. 01/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07749)

01/17

(13) DR-95B

Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property

(R. 01/18)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-09253)

04/18

(14) DR-99A

Affidavit for Occasional or Isolated Sale of a Motor Vehicle (R. 01/17)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07750)

01/17

(15) DR-123

Affidavit for Partial Exemption of Motor Vehicle Sold to a Resident of Another State (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06370)

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)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06371)

01/16

(18) DR-300400

Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes

(R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06372)

01/16

(19) DR-600013

Request for Verification that Customers are Authorized to Purchase for Resale

(R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06373)

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)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-08960)

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.

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