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The document provides detailed instructions for filing the Consolidated Sales and Use Tax Return in Florida. It outlines procedures for notifying the Department of Revenue about account changes, due dates for electronic filing and payments, and guidelines for collecting sales tax and discretionary surtax. The document also includes line-by-line instructions for completing the tax return forms, including how to report various types of sales, taxable purchases, and deductions. Additionally, it explains the importance of accurate tax collection and record-keeping.

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Click 'Get Form' to open the Consolidated Sales and Use Tax Return in our editor.
Begin with Line A, where you will report total sales. Enter your gross sales amount, excluding tax collected.
Proceed to Line B for taxable purchases. Input the total amount of purchases used or consumed that were not taxed by suppliers.
For Line C, report commercial rentals. Enter the total consideration charged for commercial property rentals.
Continue to Line D for transient rentals. Input the total gross amounts charged for transient rentals only.
Complete Line E if you operate food and beverage vending machines, calculating gross sales based on receipts.
Finally, review all entries before submitting your return electronically to ensure accuracy and compliance.

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