Florida sales and use tax returns are filed on Form DR-15, and most businesses file it online through the Florida Department of Revenue's free eFile and ePay system. This guide walks through the filing flow line by line, along with who files and how often, due dates, payment deadlines, zero returns, and penalties.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the Florida Department of Revenue before you file.
Florida sales tax filing at a glance
- Who administers it: Florida Department of Revenue.
- Online portal: eFile and ePay, reached from the File and Pay box on floridarevenue.com. Approved third-party software is another option.
- Return: Form DR-15, Sales and Use Tax Return.
- Filing frequency: Monthly, quarterly, semiannual, or annual, based on the tax you collect.
- Due date: Due on the 1st and late after the 20th of the month following the period.
- Zero returns: Required for every period.
- Payment: Electronic debit from your bank account, scheduled for a future date. Electronic payments must be initiated, with a confirmation number, by 5 p.m. ET on the business day prior to the 20th.
Who has to file, and how often
Every registered dealer files a return for each assigned period, even when no tax is due. Remote sellers must register once they make more than $100,000 in taxable remote sales into Florida in the previous calendar year. Our Florida sales tax guide covers registration and nexus.
The Department assigns filing frequency based on annual sales tax collections:
| Annual collections | Filing frequency |
|---|---|
| More than $1,000 | Monthly |
| $501 to $1,000 | Quarterly |
| $101 to $500 | Semiannual |
| $100 or less | Annual |
Most new businesses start on a quarterly schedule. The Department reviews accounts each year and mails advance notice if your frequency will change to monthly for the next calendar year.
Is e-filing required?
If you paid $5,000 or more in sales and use tax during Florida's prior fiscal year (July 1 through June 30), you must file and pay electronically. The penalty is $10 for failing to file electronically and $10 for failing to pay electronically. Businesses below the threshold can still choose to file online.
Before you start: log in to eFile and ePay
From floridarevenue.com, select File and Pay, then Sales and Use Tax. The login screen offers two options:
- User ID and password, which you receive when you enroll for an eServices account. This option can use the contact and bank information you have on file and lets you reprint confirmation pages later.
- Certificate number and business partner number. This works without enrolling, but you cannot use saved contact or bank information, and you cannot reprint confirmations.
After you log in, review the bulletin board, select Next, and choose Sales and Use Tax from the File and Pay Access Menu.
Step-by-step: filing the DR-15 online
These steps follow the Department's own eFile and ePay tutorial.
- Start the return. On the main menu, under File and Pay, select the DR-15 option. (The second File and Pay option is for amended returns.)
- Choose the collection period. The return defaults to the current period. The dropdown lets you go back 11 months or forward one month. Confirm or enter your filing contact information.
- Complete Columns 1 through 4 for Lines A through E. Lines cover sales, services, and electricity (A); taxable purchases (B); commercial rentals (C); transient rentals (D); and food and beverage vending (E).
- Column 1, gross sales: exempt sales plus taxable sales. Do not include tax collected.
- Column 2, exempt sales: sales for resale, specifically exempt sales, and sales to organizations with a Florida Consumer's Certificate of Exemption (Form DR-14).
- Column 3, taxable amount: gross sales minus exempt sales, plus untaxed purchases you used or consumed (Line B).
- Column 4, tax due: tax on each line, including discretionary sales surtax.
- Work through Lines 5 through 14. Total the tax due, subtract lawful deductions, and arrive at net tax due. Then account for credit memos, estimated tax, the collection allowance, penalty, and interest. Line 14 is the amount due with the return.
- Complete the surtax lines (15a–15d). These report discretionary sales surtax. The system includes a Discretionary Sales Surtax Worksheet with a Validate button to check your math.
- Complete Lines 16 through 21. These break out certain credits included in lawful deductions, plus electricity, dyed diesel fuel, and amusement machine receipts already reported above. Select Next.
- Fix errors. Missing required fields show error messages in blue. Correct them before you continue, or your payment may be wrong.
- Review, then pay. At the bottom of the review page, choose Enter Payment (or Submit Return Only, or Save and Submit Later). Pick a debit date on the calendar. It must be a future date; same-day payments are not allowed. Use your bank account on file or enter a new one.
- Submit and save the confirmation. Review everything once more, select Submit, then print or save the confirmation page as a PDF.
You can cancel a submission, including a scheduled payment, before 5 p.m. ET on the day you filed. Cancelling removes both the return and the payment.
Due dates and the weekend rule
Florida returns and payments are due on the 1st and late after the 20th of the month following the reporting period. A January monthly return is due February 1 and late after February 20. The first quarterly return (January through March) is due April 1 and late after April 20.
When the 20th falls on a Saturday, Sunday, or state or federal holiday:
- an electronic return filed without payment is on time if you receive a confirmation number by the first business day after the 20th;
- a paper return is on time if it is postmarked or hand-delivered on the first business day after the 20th.
Electronic payments must be initiated, with a confirmation number, by 5 p.m. ET on the business day prior to the 20th. The Department publishes a calendar of electronic payment deadlines on Form DR-659.
Filing a zero return
You must file a DR-15 for every period, even when no tax is due. Complete the return with zeros and submit it through eFile and ePay. A late return is subject to the minimum $50 penalty even if you owe nothing.
The collection allowance
If you file and pay electronically and on time, you can keep a collection allowance of 2.5% of the first $1,200 of tax due, up to $30, on Line 11. You can claim the allowance or report penalty and interest, but not both. You may also donate the allowance to the Educational Enhancement Trust Fund by checking the box and leaving Line 11 blank.
Penalties and interest for late filing
- Late filing or payment: 10% of the tax owed, with a minimum of $50. If you file late and pay late for the same period, only one 10% penalty applies.
- Failure to e-file or e-pay when required: $10 each.
- Interest: Charged on late tax at a floating rate the Department publishes twice a year on its tax and interest rates page.
Common mistakes to avoid
- Waiting until the 20th to pay electronically. The payment has to be initiated by 5 p.m. ET on the business day prior to the 20th.
- Including tax in gross sales. Column 1 excludes the tax you collected.
- Skipping surtax. Discretionary sales surtax is county-specific and reported on Lines 15a–15d.
- Leaving out taxable purchases. Untaxed items you bought and used in your business go on Line B.
- Filing two returns for one period. The system warns you, but duplicate returns cause cleanup work.
- Claiming the allowance on a late return. The allowance is only for timely electronic filing and payment.
Let Kintsugi file for you
If you would rather not calculate surtax by county or track the 5 p.m. payment cutoff, Kintsugi's sales tax filing software prepares and files Florida DR-15 returns on your assigned schedule, including zero returns, and remits payment. Plans start from $75 per filing, with no per-state subscription.
Frequently asked questions
How do I file Florida sales tax online?
Go to floridarevenue.com, select File and Pay, then Sales and Use Tax. Log in with your user ID and password or your certificate and business partner numbers, choose the DR-15, complete the lines for your collection period, schedule payment, and submit.
When is Florida sales tax due?
On the 1st of the month after the period. It becomes late after the 20th. Electronic payments must be initiated, with a confirmation number, by 5 p.m. ET on the business day prior to the 20th.
Do I have to file if I had no sales?
Yes. A DR-15 is required for every period even when no tax is due.
Who has to file electronically in Florida?
Businesses that paid $5,000 or more in sales and use tax during the prior state fiscal year (July 1 through June 30).
What is the Florida collection allowance?
2.5% of the first $1,200 of tax due, capped at $30, for returns filed and paid electronically on time.
Can I pay Florida sales tax on the same day I file?
You can file the same day, but the payment debit date must be a future date.
Sources
- Florida Department of Revenue, Florida Sales and Use Tax
- Florida Department of Revenue, eFile and Pay Sales and Use Tax
- Florida Department of Revenue, How to eFile and ePay Sales and Use Tax (Form DR-15) tutorial
- Florida Department of Revenue, Form DR-15
- Florida Statutes, Section 212.12
Look up the exact rate for any address with our US sales tax calculator.
