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Instructions forDR15N R. 01/24DR15 Sales and Use Tax ReturnsDOR credit memos and estimated tax (Line 8) cannot be more than net tax due (Line 7).Lawful deductions (Line 6) cannot be more than tax.
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Nonresidential FAQ
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Renewing Your Certificate: Your Consumer's Certificate of Exemption will be valid for a period of five (5) years. If you wish to renew your exemption, you must submit another Application for Consumer's Certificate of Exemption (Form DR-5) and copies of the required documentation.
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When you electronically file and pay on time, you may take a collection allowance. Be sure to calculate it correctly. The collection allowance is 2.5% (.025) of the first $1,200 of tax due, not to exceed $30 for each reporting location.
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The quickest way to file an amended return is online. Visit floridarevenue.com to submit your amended return electronically and pay any additional tax due or report an overpayment. If you choose to file an amended return by mail, you will need a blank return from the Department.
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There is no cost for a sales tax permit in the state of Florida when registering online, however, there is a $5 fee if applying by mail.
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You may file and pay tax online or you may. complete this return and pay tax by check. or money order and mail to: Florida Department of Revenue.
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As long as you continue to conduct business in Florida and are registered to collect sales tax, you will be issued a new Annual Resale Certificate each year. Certificates issued to new business locations beginning in mid-October will be effective from the date they are issued through the following calendar year.
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Lawful deductions include tax refunded by you to your customers for returned goods or allowances for damaged merchandise, tax paid by you on purchases of goods intended for use or consumption but sold by you instead, Hope Scholarship Credits, and any other deductions allowed by law.
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You may file and pay tax online or you may. complete this return and pay tax by check. or money order and mail to: Florida Department of Revenue.
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