Dr15 dss 2025

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Florida offers generous exemptions to manufacturers. New machinery and equipment are not subject to Florida sales tax. Repair parts and labor to that machinery and equipment are also exempt. Utilities including electricity and natural gas consumed in production are exempt from Florida sales tax.
When you electronically file your sales and use tax return and electronically pay timely, you are entitled to deduct a collection allowance. The collection allowance is 2.5% (.025) of the first $1,200 of tax due, not to exceed $30. You can sign up to receive due date reminder emails every reporting period.
Total machine receipts Tax Rate Divisor = Gross Sales. Total machine receipts - Gross Sales = Tax Due, including discretionary sales surtax. Gross Sales x Surtax Rate = Discretionary Sales Surtax due.
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People also ask

Effective July 1, 2021, Floridas economic nexus legislation requires out-of-state remote sellers without a physical presence in the state to register for, collect and remit Florida sales tax to the extent the sellers retail sales of tangible personal property to Florida purchasers exceeded $100,000 in the previous
If youre filing a use tax return to the Florida DOR, you can do that online or by completing ands submitting Form DR-15, Florida Sales and Use Tax Return, along with your use tax payment.
Total machine receipts Tax Rate Divisor = Gross Sales. Total machine receipts - Gross Sales = Tax Due, including discretionary sales surtax. Gross Sales x Surtax Rate = Discretionary Sales Surtax due.
Directive Statement. Discretionary sales surtax, also called a county tax, is imposed by most Florida counties and applies to most transactions subject to sales tax. The University of Florida and its departments must collect the surtax in addition to Floridas general sales tax of 6.0%.
It applies to wages and self-employment income above $250,000 per couple or $200,000 for a single person. For an employee who earns more than $200,000, s/he would be taxed the regular Medicare tax of 1.45% on the first $200,000 of compensation plus 0.9% surtax on any excess amount over $200,000.

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