Florida Consumer Information

Have you bought or received merchandise from out of state or through the Internet?

You Might Pay Florida Tax to the Seller

Out-of-state retailers with a physical presence in Florida with any number of taxable remote sales in Florida are required to register as a dealer, report, and remit sales tax and discretionary sales surtax on taxable sales in Florida. Beginning July 1, 2021, out-of-state retailers with no physical presence in Florida who make any number of taxable remote sales in the previous calendar year where the total sales are in excess of $100,000 are also required to register as a dealer to collect, report, and remit Florida sales tax and discretionary sales surtax.

Or, You Might Owe Florida Tax

Many citizens are not aware that Florida has a "use tax." Use tax normally applies to items purchased outside Florida, including another country, that are brought or delivered into the state and would have been taxed if purchased in Florida. The use tax rate for consumers who are not registered dealers is 6%, the same as the general sales tax rate.

Examples include:

  • 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.

Out-of-state businesses required to collect sales tax on remote sales

Many out-of-state businesses, such as large internet retailers, with a physical presence in Florida have collected and remitted sales tax to the Florida Department of Revenue for years. However, Florida consumers may notice that other businesses that didn’t previously impose sales tax on remote sales have begun to do so. Beginning July 1, 2021, out-of-state businesses with no physical presence in Florida that made taxable remote sales in excess of $100,000 in the prior calendar year, will begin collecting sales tax when selling into Florida.

In addition to the state sales tax of 6%, out-of-state businesses must collect the discretionary sales tax. Discretionary sales surtax rates currently levied vary by county in a range from 0.5 to 2 percent. Discretionary Sales Surtax Information (Form DR15-DSS) contains the current discretionary sales surtax rates by county.

Consumers’ use tax responsibilities

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 PDF Icon). If the tax owed is less than one dollar, you do not have to file a return.

  • To file and pay online, enter your bank's routing number and your bank account number on our secure application.
  • To submit your return by mail, download the Out-of- State Purchase Return (Form DR-15MO PDF Icon), and include your check or money order (no cash) for payment.

Is there an exception for paying tax on items purchased outside Florida?

Yes. Items you purchase and use in another state, territory of the United States, or the District of Columbia for six months or longer before bringing them into Florida are not subject to use tax. Items you purchase and use in another country do not qualify for this exception. However, a motor vehicle is exempt from Florida use tax when purchased and used in a foreign country six months or longer by an active member of the United States Armed Forces, or his or her spouse.

Is there a credit for any tax paid at the time of purchase?

Yes. If you paid 6% or more in 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.

Example: You buy a table from a company located in Georgia and you pick it up at the store. The furniture company charges you 4% Georgia sales tax and you transport the table to your home in Florida. You are required to pay an additional 2% Florida use tax (unless the tax is less than $1) by submitting an Out-of- State Purchase Return (Form DR-15MO PDF Icon).

When should consumers pay use tax?

Use tax on remote purchases 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 may 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 you can file 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.

Normally, the Department will waive penalties for taxpayers who voluntarily pay use tax liabilities. Failure to voluntarily comply with Florida sales and use tax laws subjects you to certain penalties.

Quarterly Schedule
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

Who should NOT use Form DR-15MO?

Registered Dealers

Registered Florida dealers should not use the Out-of- State Purchase Return (DR-15MO) to remit use tax. Florida dealers should report and pay use tax on their sales and use tax returns (as explained in the sales and use tax instructions).

Purchasers of Boats and Aircraft

If you purchase an aircraft or boat outside Florida and then bring it into Florida, you should NOT use Form DR-15MO to send use tax. The Sales and Use Tax Return for Aircraft (Form DR-15AIR PDF Icon) should be used to report sales and use tax on purchases of aircraft when the purchaser does not pay Florida sales tax to the seller. For a boat purchase, tax is paid to the county tax collector, licensed private tag agency, or the Florida Department of Highway Safety and Motor Vehicles when registering the boat in Florida.