Florida Sales Tax Forms, Deadlines, and Filing Instructions (For Businesses)

Overview

Businesses registered for Florida sales and use tax must file periodic returns, report taxable sales, and remit the tax collected. Filing requirements depend on the business’s assigned filing frequency and reporting obligations.

This guide covers key forms, deadlines, and filing instructions for Florida sales and use tax.

Florida Sales Tax Forms

The primary return used by businesses is the Florida Sales and Use Tax Return (Form DR-15).

Eligible businesses with simpler reporting obligations may be able to use the Florida Sales and Use Tax Return (Form DR-15EZ).

Instructions are available in the Instructions for DR-15 Sales and Use Tax Returns and the Instructions for DR-15EZ Sales and Use Tax Returns.

For current forms and publications, see the Florida Department of Revenue forms page.

Filing Frequency

Florida sales tax returns may be filed on a monthly, quarterly, semiannual, or annual basis, depending on the business’s filing status assigned by the Florida Department of Revenue.

Businesses should file according to the frequency assigned to their account and shown in their filing instructions or online filing profile.

Filing Deadlines

Florida sales and use tax returns are generally due on the 1st day of the month following the reporting period and are considered late after the 20th day of that month.

If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments are timely if they are received electronically or postmarked on the next business day.

For electronic payment cutoff dates, see the Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659).

What Must Be Reported

• Total gross sales
• Exempt sales
• Taxable sales
• State sales tax due
• Discretionary sales surtax, if applicable
• Use tax on untaxed taxable purchases, including internet and out-of-state purchases

Businesses must report the correct surtax rate for the applicable county when discretionary sales surtax applies.

Discretionary Sales Surtax

Florida imposes a statewide sales tax and, in many counties, an additional discretionary sales surtax. This surtax is reported together with state sales and use tax on Form DR-15 or DR-15EZ.

For current surtax guidance, see the Florida discretionary sales surtax page and the Discretionary Sales Surtax Information publication.

How to File

Florida encourages electronic filing and payment. Businesses can file returns and remit tax through the Florida eFile and Pay system.

For step-by-step electronic filing guidance, see the DR-15 Electronic File and Pay Guide.

Payment of Tax

Electronic payments must be initiated on time to avoid penalty and interest. The Florida Department of Revenue provides a separate electronic payment calendar each year.

For 2026 timing details, see the Florida eServices Calendar of Electronic Payment Deadlines.

Collection Allowance

Eligible timely filers may deduct a collection allowance of 2.5% of the first $1,200 of tax due, not to exceed $30 per return.

Common Compliance Issues

• Missing the return due date or electronic payment deadline
• Using the wrong county discretionary sales surtax rate
• Failing to report use tax on untaxed purchases
• Using the wrong form, such as DR-15 instead of DR-15EZ, or vice versa
• Failing to keep supporting records for reported transactions

Additional Resources

• Sales tax calculator
• Florida sales and use tax overview
• How to complete the paper-based DR-15 return

Final Notes

Florida sales tax compliance requires businesses to use the correct return, apply the correct county surtax where applicable, and file and pay on time. Businesses should regularly review Florida Department of Revenue guidance to ensure ongoing compliance.

FAQ

What is the main Florida sales tax form for businesses?
The primary form is the Florida Sales and Use Tax Return (Form DR-15). Some businesses may qualify to use the simplified Form DR-15EZ.

When are Florida sales tax returns due?
Returns are due on the 1st day of the month following the reporting period and are late after the 20th.

How often do businesses need to file Florida sales tax returns?
Filing frequency may be monthly, quarterly, semiannual, or annual, depending on the business’s tax liability.

What is Florida discretionary sales surtax?
It is a county-level tax added on top of the state sales tax and must be reported together with state tax.

Do businesses need to file electronically in Florida?
Most businesses are encouraged or required to file and pay electronically using the Florida eFile and Pay system.

What happens if a business files late?
Late filing or payment may result in penalties, interest, and loss of the collection allowance.