There is a version of Florida sales tax filing that works without much friction. Returns go out on time, the calculations are accurate, the county surtax is correctly allocated, and the timely filing discount offsets some of the administrative cost. Most businesses are not operating that version.
The more common version involves returns filed on the right date with the wrong numbers, zero returns missed because no one flagged that a filing was still required, and county surtax either ignored or lumped into the state rate calculation. The errors are predictable. So are the consequences.
Florida sales and use tax is reported on Form DR-15. The form covers state sales tax, discretionary sales surtax, and use tax in a single return. Instructions are published separately in Form DR-15N.
Filing frequency is assigned by the Florida DOR based on annual tax collections.
Returns and payments are due on the 1st of the month following each reporting period and are late after the 20th. For electronic payments specifically, the deadline is 5 p.m. ET on the business day before the 20th. Missing that window by a single day means the payment is late and the timely filing discount is forfeited.
Businesses that paid $5,000 or more in Florida sales and use tax during the prior state fiscal year (July 1 to June 30) are required to file and pay electronically for the following calendar year, beginning with the January return.
Failure to comply adds a $10 penalty for each return not filed electronically and a separate $10 penalty for each payment not made electronically, on top of any other penalties that apply. These penalties are assessed per period, not in aggregate.
Businesses approaching the $5,000 threshold should switch to electronic filing before the mandate applies. It avoids penalties and positions the business to claim the collection allowance.
Wrong line entries. Form DR-15 has multiple lines (A through E) for different transaction types, each carrying potentially different rates. Transactions entered on the wrong line produce incorrect tax amounts and generate notices for additional tax due. Match each transaction type to the correct line before submitting.
Tax included in gross sales. Gross sales should reflect sales revenue only. Including collected tax in that figure inflates the taxable base and results in tax being assessed on the tax itself. Report gross sales as the pre-tax revenue amount.
Missing county surtax. If you collect discretionary sales surtax, you must complete the back of Form DR-15 and report it by county. Omitting the back of the form entirely, or consolidating all surtax into the front-page calculation, is one of the most common errors reviewed in Florida audits.
Skipped zero returns. Every assigned reporting period requires a return, even when no sales occurred and no tax was collected. A missed zero return carries the same minimum $50 penalty as any other missing return. Filing frequency does not pause because the business had a slow period.
Florida offers a collection allowance of 2.5% of the first $1,200 of tax due, capped at $30 per reporting location. It is available only to businesses that file electronically, pay electronically, and initiate payment by the 5 p.m. ET deadline on the business day before the 20th.
Businesses with multiple locations can claim up to $30 per location per period. For a business filing monthly across several locations, this compounds into a meaningful annual figure. It is forfeited entirely for any period where the payment is late or the return is filed on paper.
Penalties are assessed per period. A business that misses three consecutive quarters faces the minimum penalty three times, plus interest accruing from each original due date.
Florida requires all businesses to file a final sales tax return when they close or when ownership changes. This applies even if no sales tax was collected in the final period. Businesses purchasing an existing Florida business should contact the DOR before the acquisition closes -- the buyer assumes responsibility for any outstanding sales and use tax liability attached to the entity.
Most Florida filing errors are not random. They follow a pattern: wrong lines, missing back-of-form surtax, overlooked zero returns; and they repeat period after period until someone fixes the underlying process. Getting the return right is not just about knowing the rules. It is about having a setup that applies them consistently every time. CereTax aligns rate logic, county surtax handling, and filing workflows so that what goes into each return is correct before it is submitted.
👉🏻 Talk to a CereTax Specialist to review your Florida filing process.
👉🏻 Read next in this series: Florida Economic Nexus Rules for Remote Sellers
