Use tax normally applies to items purchased outside Florida, including another country, which are brought or delivered into this state and would have been taxed if purchased in Florida. The use tax rate is the same as the sales tax rate, 6%.
- Purchases made through the Internet.
- Mail-order catalog purchases.
- Purchases made in another country.
- Furniture purchased from dealers located in another state.
- Computer equipment ordered from out-of-state vendors advertising in magazines.
If an out-of-state seller fails to collect sales tax, it is your responsibility to comply with Florida law. You must submit payment directly to the Florida Department of Revenue. This payment is required by section 212.06(8), Florida Statutes. You can file and pay use tax online or complete an Out-of-State Purchase Return (Form DR-15MO). If the tax owed is less than one dollar, you do not have to file a return.
- To file and pay online, you will need to enter your bank’s routing number and your bank account number.
- To submit your return and payment by mail, download Form DR-15MO and pay by check.
Is there a credit for any tax paid at the time of purchase?
Yes. If you paid 6% or more sales tax to the seller at the time of purchase, no tax is due. However, if the seller charged less than 6% tax, you must pay “use tax” equal to the difference between what you paid in tax and the 6% tax imposed by Florida. You cannot use any sales tax paid in another country as a credit against the Florida tax due.
Example: You purchase an item from a mail-order catalog company located in Georgia. The Georgia company charges you a lawfully imposed Georgia sales tax of 4%. The item purchased is shipped to you at a Florida location. You must pay an additional 2% Florida use tax, unless the tax is less than one dollar ($1).
When must the tax be paid?
The tax is due on the first day of the month following the quarter in which purchases are made and is late after the 20th. If the 20th falls on a Saturday, Sunday, or a state or federal holiday, your payment and return must be postmarked on the first business day after the 20th. However, taxpayers who make occasional purchases from out of state find it easier to pay the tax and file the DR-15MO when the purchase is made. There is no limit on the number of DR-15MOs that you can file with the Department during any calendar year.
Example: If you purchase an item from outside Florida on February 1, the tax is due on April 1 and late after April 20.
|Purchases made||Tax due||Tax late after|
|January – March||April 1||April 20|
|April – June||July 1||July 20|
|July – September||October 1||October 20|
|October – December||January 1||January 20|