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Filing Tip:
Dealers who
make deliveries into a county with a different discretionary sales surtax rate
should file using form DR-15. If you need to request the DR-15 form, please
contact the Department, Taxpayer Services Unit at 850-488-6800 before your
next filing.
Line
A, Taxable Sales and Purchases NOT Subject to Discretionary Sales Surtax
Enter the total of all
sales and purchases not subject to discretionary sales surtax. This
normally consists of sales of single items that exceed the $5,000 discretionary
sales surtax limit.Remember, the
discretionary sales surtax only applies to the first $5,000 on a single taxable
item of tangible personal property.
Discretionary Sales Surtax Rates (DR-15DSS)
Example:
A business located in a county with a discretionary sales surtax sells a
single taxable item for $6,500. The business reports $6,500 on Line 3, Taxable
Sales/Purchases. To calculate Line A (Taxable Sales and Purchases NOT Subject
to Discretionary Sales Surtax) the business subtracts $5,000 from $6,500.$
6,500 (Sales amount)- 5,000 (Limit on a single item)=$ 1,500 (Amount exempt
from discretionary sales surtax)The business then writes the difference
($1,500) on Line A. The $1,500 is the amount that is not subject to
discretionary sales surtax.
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