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                                                                                                                                 DR-7N
                                                                                                                            R. 06/24
                             Instructions for Consolidated Sales and Use Tax Return                                Rule 12A-1.097, F.A.C.
                                                                                                                          Effective 08/24
                                                                                                                            Page 1 of 7

                          Account Changes                          If you use vendor software to prepare a “tax calculation 
If you change your business name, mailing address, location        worksheet,” do not file the worksheet with the Department as a 
address within the same county, or close or sell your business,    tax return. To ensure proper credit to your account, be sure to 
immediately notify the Department. You can also notify the         transfer information from the worksheet to your personalized 
Department when you temporarily suspend or resume your             return.
business operations. The quickest way to notify the Department     Amended Returns:  If you discover that your original return 
is by visiting floridarevenue.com/taxes/updateaccount.             was incorrect, call Taxpayer Services at 850-488-6800, Monday 
To notify us in writing, mail a letter to:                         through Friday, excluding holidays, for assistance amending 
        Account Management - MS 1-5730                             your returns.
        Florida Department of Revenue
                                                                   Keep records that support all transactions for at least three 
        5050 W Tennessee St
                                                                   years from the date you file your return or the date it is required 
        Tallahassee, FL 32399-0160 
                                                                   to be filed, whichever is later.
Be sure to include your business partner number, your 
consolidated sales tax filing number, and the certificate number                Florida Annual Resale Certificate
for each location in any written correspondence sent to the        Registered sales and use tax dealers are provided a Florida 
Department.                                                        Annual Resale Certificate to make tax-exempt purchases or 
                                                                   rentals of property or services for resale. You may provide a 
If you have previously submitted a Florida Business Tax            paper or electronic copy of your current Florida Annual Resale 
Application (Form DR-1) and you have an active Certificate         Certificate or the certificate number to any seller when making 
of Registration or reemployment tax account issued by the          purchases or rentals of property or services that you intend 
Department, you can use the online or paper Application for        to resell or re-rent as part of your business. You may provide 
Registered Businesses to Add a New Florida Location                your Florida Annual Resale Certificate or certificate number 
(Form DR-1A) to:                                                   for either the consolidated number (80-code number) or for an 
 register additional business locations or rental properties in  active location reported under the consolidated number. If you 
   Florida, or                                                     purchase or rent property or services that will be used in your 
 reregister a business location that has moved to a different    business, your Florida Annual Resale Certificate should not be 
   county;                                                         used.
However, you must submit, either online or paper, a new Florida 
Business Tax Application (Form DR-1) if you:                       As a dealer, you have an obligation to collect the applicable 
 change your legal entity; or                                    amount of sales and use tax and discretionary sales surtax 
 change the ownership of your business.                          when you resell or re-rent the property or service at retail. If you 
                                                                   need help determining what you may buy or rent tax exempt 
     Due Dates, Electronic Filing and Payment, and                 for resale, the Florida Annual Resale Certificate for Sales Tax 
                    Other Filing Information                       brochure (Form GT-800060) is available at
Electronic Filing and Payment:  Consolidated sales and             floridarevenue.com/forms in the Sales and Use Tax section.. 
use tax returns and tax payments must be filed and paid 
electronically. You can file and pay sales and use tax by using    Sellers who make tax-exempt sales or rentals for purposes of 
the Department’s website or you may purchase software from a       resale or re-rental must document the exemption using any one 
software vendor.                                                   of these methods:
Due Dates:   Tax returns and payments are due on the 1 stand       Obtain a paper or electronic copy of your customer’s current 
late after the 20 thday of the month following each reporting      Florida Annual Resale Certificate.
period. If the 20 thfalls on a Saturday, Sunday, or a state or     For each tax-exempt sale, use your customer’s Florida sales tax 
                                                                   certificate number to obtain a transaction authorization number.
federal holiday, your tax return must be received electronically   For each tax-exempt customer, use your customer’s Florida 
on the first business day following the 20th.                      sales tax certificate number to obtain a vendor authorization 
Due Dates for Electronic Payments:  To avoid penalty and           number. 
interest, you must initiate your electronic payment and            Sellers may verify a Florida Annual Resale Certificate number 
receive a confirmation number no later than 5 p.m. ET on           and obtain an authorization number:
the business day prior to the 20th. Keep the confirmation            Online: Visit floridarevenue.com/taxes/certificates
number in your records. For a list of deadlines for initiating       Phone: 877-357-3725
electronic payments on time, visit floridarevenue.com/forms,         Mobile app: Available for iPhone, iPad, Android devices, and 
select the eServices section, and then select the current year         Windows phones.
Florida eServices Calendar of Electronic Payment Deadlines 
(Form DR-659).                                                                     Proper Collection of Tax
                                                                   Collecting the right amount of tax is important because mistakes 
Vendor software:  You may purchase software from a software        will cost you money. Florida’s general state sales tax rate is 6%. 
vendor to file and pay sales and use tax electronically. While     Additionally, most counties also have a local option discretionary 
you may use purchased software to file your sales and use          sales surtax. Surtax rates are published in the Discretionary 
tax electronically, you may not use software to create paper       Sales Surtax Information form (DR-15DSS) each year and 
(alternative or substitute) returns to file with the Department. 



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                                                                                                                                    DR-7N
                                                                                                                                 R. 06/24
                Instructions for Consolidated Sales and Use Tax Return continued                                            Page 2 of 7
available online at floridarevenue.com/forms under the                  Florida Statutes [F.S.], and 4.35% imposed under Chapter 
Discretionary Sales Surtax and Tourist Development Tax Rates            212, F.S.), plus surtax. You must also report this amount on 
section.                                                                Line 17.
                                                                      Sales and untaxed purchases of dyed diesel fuel used 
[State Sales and Use Tax Rate] + [Surtax Rate] = [Total Tax Rate]
                                                                        in vessels or off-road equipment taxed at the rate of 6% 
Dealers must calculate the total tax due on each sale. The              sales tax, plus surtax. You must also report this amount on 
tax must be shown separately on each invoice and may be                 Line 18.
calculated on either the combined taxable amount or the              Note:  Registered Florida motor vehicle dealers may use the 
individual taxable amounts on an invoice.                            method described in the Sales and Use Tax on Motor Vehicles 
Dealers must calculate the total tax due by multiplying the          brochure (Form GT-800030) to report tax on sales of motor 
                                                                     vehicles to out-of-state residents. 
taxable sale by the total tax rate to determine the amount of tax 
due.                                                                 Column 1. Gross Sales - Enter the total amount of gross sales. 
    [Sale Amount] x [Total Tax Rate] = [Tax Due on Sale]             Do not include: 
                                                                      tax collected;
The tax computation must be carried to the third decimal place        fuel sales reported on a Florida fuel tax return; or
and rounded up to the next whole cent when the third decimal          lottery ticket sales.
place is greater than 4.                                             Column 2. Exempt Sales - Enter the total amount of tax-exempt 
Example:  A customer purchases one taxable item and takes            sales included in Line A, Column 1. Enter “0” if none. Some 
delivery in a county that does not impose a discretionary sales      examples of tax-exempt sales are sales for resale, sales of 
surtax. The dealer’s taxable selling price for the item is $50.45.   items specifically exempt, and sales to organizations that hold a 
To calculate the tax due, multiply the taxable selling price by the  Florida Consumer’s Certificate of Exemption (Form DR-14).
tax rate of 6% and carry to the third decimal place.                 Column 3. Taxable Amount - Subtract total exempt sales 
                   $50.45 x 6% (or .06) = $3.02  7                   from gross sales and enter the taxable amount. You must also 
Since the third decimal place is greater than 4, the tax due must    report the total amount of sales that are subject to sales tax but 
be rounded up to the next whole cent. The total tax due on the       are exempt from discretionary sales surtax, on Line 15(a) or         
                                                                     Line 15(b). You must report on Line 15(c), the total amount of 
sale is $3.03.
                                                                     sales for which you collected discretionary sales surtax at a rate 
                Line-by-Line Instructions                            different than the rate of the county in which you are located.
The electronic consolidated sales and use tax return contains        In addition to reporting the Taxable Amount on the front of your 
one Consolidated Summary Sales and Use Tax Return (Form              return, remember to complete the back of the return for the 
DR-15CON) and a Consolidated Sales and Use Tax Return                following: 
(Form DR-7) for each business location reported under the 
consolidated sales tax filing number. First, complete the return      Taxable sales and untaxed purchases or uses of electricity 
(Form DR-7) for each business location. When you have                   on Line 17.
completed all the business location returns, the amounts              Taxable sales and untaxed purchases of dyed diesel fuel 
reported will be automatically totaled and transferred to the           used in vessels or off-road equipment on Line 18.
appropriate lines and columns on the consolidated summary             Taxable sales from amusement machines on Line 19.
(Form DR-15CON).                                                     Column 4. Tax Due - Enter the total amount of tax due, 
                                                                     including discretionary sales surtax due. You must also report 
If your consolidated sales and use tax return is missing a 
                                                                     the total amount of discretionary sales surtax due on Line 15(d).
Consolidated Sales and Use Tax Return (Form DR-7) for one 
or more of your business locations, call Taxpayer Services for       Amusement and Vending Machine Sales – You must be 
assistance at 850-488-6800, Monday through Friday, excluding         registered in each county where you operate vending or 
holidays. The additional locations must be registered with           amusement machines. For each county in which you operate 
the Department and must have the same federal employer               machines, you must report the gross sales and the tax due from 
identification number as your consolidated sales tax filing          amusement machines and from vending machines dispensing 
number.                                                              items other than food and beverages. Use the gross receipts 
         Line A. Sales/Services/Electricity                          from each type of machine that you operate and the tax rate 
Line A is used to report the total of all wholesale and retail sales divisor for the county where the machine is located to compute 
transactions and certain untaxed purchases or uses as follows:       the amount of gross sales and tax due.
  Sales, leases, or licenses to use certain property or goods 
                                                                     Total machine receipts ÷ Tax Rate Divisor = Gross Sales.
    (tangible personal property). 
  Sales and rentals, admissions, amusement machine                 Total machine receipts - Gross Sales = Tax due, including 
    receipts, and vending machine receipts (except food and          discretionary sales surtax.
    beverage sales reported on Line E). The amount of taxable 
    sales from amusement machines is also separately reported        Gross Sales × Surtax Rate = Discretionary Sales Surtax due.
    on Line 19.                                                       If you operate vending machines containing food or 
  Sales of services including nonresidential interior pest            beverage items, complete Line E.
    control, nonresidential interior janitorial and cleaning          If you operate amusement machines, include receipts in 
    services, residential and nonresidential burglar and other          Line A and also complete Line 19.
    protection services, and detective services.
  Sales and untaxed purchases or uses of electricity taxed 
    at the rate of 6.95% (2.6% imposed under Chapter 203, 



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                                         Line-by-Line Instructions continued                                                          DR-7N
                                                                                                                                  R. 06/24
                                                                                                                               Page 3 of 7
  Sales/Surtax      Amusement            Other Vended Items           The $5,000 limitation for discretionary sales surtax does not 
                                                                      apply to commercial rentals.
  Rate                 Divisor           Divisor
  6.0%                 1.040             1.0659                       Column 1. Gross Sales - Enter the total amount of 
                                                                      consideration for commercial rentals. Do not include tax 
  6.5%                 1.045             1.0707                       collected in the amount reported.
  7.0%                 1.050             1.0749
  7.5%                 1.055             1.0791                       Column 2. Exempt Sales - Enter the total amount of 
  8.0%                 1.060             1.0833                       consideration for tax-exempt commercial rentals included in 
  8.5%                 1.065             1.0875                       Line C, Column 1. Enter “0” if none. See section 212.031, F.S., 
                                                                      and Rule 12A-1.070, Florida Administrative Code (F.A.C.), for 
Example: The total receipts from an amusement machine(s)              exemptions specifically available to commercial rentals.
in a county with a combined sales and surtax rate of 6.5% total 
$100.00. Total receipts divided by the amusement machine              Column 3. Taxable Amount - Subtract the amount reported in 
                                                                      Column 2 from the amount reported in Column 1 and enter the 
divisor for the 6.5% rate equals gross sales. Total receipts          difference (the taxable amount).
minus gross sales equals tax due, including discretionary sales 
surtax due. Gross sales multiplied by the surtax rate equals          Column 4. Tax Due - Enter the total amount of tax due, 
discretionary sales surtax due.                                       including discretionary sales surtax due. You must also report all 
                                                                      discretionary sales surtax due on Line 15(d).
$100 ÷ 1.045 = $95.69 (gross sales)
$100 – $95.69 = $4.31 (tax due, including surtax due)                 Line C(a). Less Sales Tax Scholarship Credits
$95.69 x .005 = $.48 [surtax portion to be reported on Line 15(d)]    Report the amount of any state tax credit authorized by the 
                                                                      Florida Tax Credit Scholarship Program for Commercial 
         Line B. Taxable Purchases - Use Tax                          Rental Property and taken by your tenant(s) against the total 
You owe “use tax” on taxable purchases of goods or services           sales tax and surtax due on commercial rentals. The amount 
you have used or consumed that were:                                  of sales tax credit reported may not exceed the state sales 
Internet and out-of-state purchases not taxed by the seller           tax due and reported in the amount on Line C, Column 4 
and NOT purchased for resale.                                         (Commercial Rentals Tax Due). This credit is not available for 
Out-of-state or local purchases not taxed by a supplier and 
  NOT purchased for resale whether ordered online, from a             any discretionary sales surtax due on commercial rentals. For 
  catalog, or by telephone.                                           more information on the Florida Tax Credit Scholarship Program 
Taxable items, originally purchased untaxed for resale,             for Commercial Rental Property, visit 
  which you, your business, or employees used or consumed.            floridarevenue.com/taxes/sfo.
Include use tax and discretionary sales surtax on the return 
  for the reporting period during which you purchased, used,          Line D. Transient Rentals
  or consumed the item(s).                                            Transient rentals are leases or rentals of living, sleeping, or 
                                                                      housekeeping accommodations, such as hotels, motels,
Column 1. Gross Sales - Not Applicable                                single-family dwellings, multi-unit dwellings, apartments, rooming 
Column 2. Exempt Sales - Not Applicable                               houses, condominiums, timeshare resorts, vacation houses, 
                                                                      beach houses, mobile homes, or any other living, sleeping, or 
Column 3. Taxable Amount - Enter the total amount of                  housekeeping accommodations. Transient rental taxes must 
purchases used or consumed that were not taxed by suppliers           be collected and paid on all rental charges, including any rental 
and not for resale. If you report purchases exempt from               charges that are required to be paid by the guest as a condition 
discretionary sales surtax, also complete Line 15(a) or               of the use of the accommodation, unless the rental charge 
Line 15(b).                                                           is specifically exempt. See Rule 12A-1.061, F.A.C., for more 
                                                                      information on what constitutes a “rental charge” and which 
Column 4. Tax Due - Enter the total amount of use tax due,            rental charges are specifically exempt. 
including discretionary sales surtax due.
You must also report all discretionary sales surtax due             Some counties impose one or more local option taxes 
  on Line 15(d).                                                      on transient rentals. Many counties self-administer these 
If you paid sales tax to another state at a rate less               local option taxes. Contact your county taxing agency to 
  than 6%, enter the total amount of Florida use tax, plus any        determine whether your county imposes one of these taxes 
  applicable discretionary sales surtax on Line B, Column 4, and      and if you are required to report and pay the taxes directly to 
  claim a credit for the tax paid to the other state on Line 6. When  your county taxing agency or to the Department of Revenue. 
  claiming a credit for sales tax paid to another state, make sure it Form DR-15TDT (Local Option Transient Rental Tax Rates/
  is legally imposed. When in doubt, contact the tax agency in the    Tourist Development Tax Rates) is available at
  state where the tax was paid.                                       floridarevenue.com/forms in the Sales and Use Tax section. It 
            Line C. Commercial Rentals                                provides a listing of county local option transient rental rates and 
            (2% Plus County Surtax Rate)                              whether the local option tax is collected and administered by the 
Commercial rentals include the renting, leasing, letting, or          county or by the Department of Revenue.
granting a license to use or occupy real property. Sales tax  
at the rate of 2%, plus discretionary sales surtax, is due on         Column 1. Gross Sales - Enter the total gross amounts (rental 
the total consideration charged for commercial property.              charges) charged for transient rentals only. Do not include tax 
The consideration charged may include charges for property            collected in gross sales.
taxes (whether paid to the landlord or directly to the county         Column 2. Exempt Sales - Enter the total amount of tax-exempt 
tax collector’s office), or common area maintenance. Rentals,         transient rentals included in Line D, Column 1. Enter “0” if none.
leases, and licenses to use or occupy real property by related 
persons are also considered commercial rentals (e.g., a               Column 3. Taxable Amount - Subtract total exempt transient 
corporate owner leases property to his or her corporation).           rentals (Column 2) from total gross transient rentals (Column 1) 
                                                                      and enter the difference (the taxable amount).



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                                        Line-by-Line Instructions continued                                                            DR-7N
                                                                                                                                       R. 06/24
                                                                                                                    Page 4 of 7
Column 4. Tax Due - Enter the total amount of tax due,                                  Line 7. Net Tax Due
including any discretionary sales surtax due and any local           Subtract Line 6 from Line 5 and enter the amount on Line 7.
option tax (for example, tourist development tax) administered 
by the Department of Revenue. You must also report all                              Lines 8 - 9. Estimated Tax
discretionary sales surtax due on Line 15(d). The $5,000             If you paid $200,000 or more in state sales and use tax on returns 
limitation for discretionary sales surtax does not apply to          you filed during the state of Florida’s prior fiscal year (July 1 
transient rentals.                                                   through June 30), you must make an estimated sales tax payment 
         Line E. Food & Beverage Vending                             every month, starting with the December return, due January 1. 
If you operate food and beverage vending machines, compute           Before you file your FINAL return or if you have questions about 
your gross sales by dividing the total receipts from the             estimated tax, call Taxpayer Services. 
machine(s) by the appropriate food and beverage divisor for the 
county where the machine(s) is located.                               Line 8. Less Estimated Tax Paid/Department of 
                                                                                    Revenue (DOR) Credit Memo
Column 1. Gross Sales - Enter the total amount of gross sales        Enter the total amount of estimated tax you paid last month, 
computed from food and beverage vending machines receipts.           the amount of any sales tax credit memo(s) issued by the 
Do not include tax collected in gross sales.
                                                                     Department, and the amount of any specifically authorized tax 
Column 2. Exempt Sales - Enter the total amount of tax-exempt        credits for which you have received a letter of approval from 
sales included in Line E, Column 1. Enter “0” if none.               the Department. Follow the instructions sent to you from the 
Column 3. Taxable Amount - Subtract total exempt sales from          Department. 
total gross sales and enter the taxable amount.                      You will not receive a credit if the amount of credit (Line 8) 
Column 4. Tax Due - Enter the total amount of tax due,               reported on a location return is greater than the net amount of 
including discretionary sales surtax due. You must also report all   tax due (Line 7) reported on that location return. If the amount 
discretionary sales surtax due on Line 15(d).                        of credit for that return is more than the amount of tax due, 
                                                                     reduce the amount of credit claimed to equal the net amount of 
  Sales/Surtax Rate           Food and Beverage Divisor              tax due. You may report the remaining amount of credit (not to 
         6.0%                               1.0645                   exceed the net amount of tax due) on your next return. When 
         6.5%                               1.0686                   you file your FINAL return, complete an Application for Refund 
         7.0%                               1.0726                   – Sales and Use Tax (Form DR-26S) to obtain a refund of the 
         7.5%                               1.0767                   credit balance.
         8.0%                               1.0808
                                                                      Line 9. Plus Estimated Tax Due Current Month 
         8.5%                               1.0849                   Enter the total amount of estimated tax due, if applicable, using 
Example: The total receipts from a soft drink machine in a county    one of the following three computation methods. You are NOT 
with a combined sales and surtax rate of 6.5% total $100. Total      required to use only one method and may choose to use any 
receipts divided by the food and beverage divisor for the 6.5%       one of these methods throughout the year.
rate equals gross sales. Total receipts minus gross sales equals         Three Methods for Computing Estimated Tax
tax due, including discretionary sales surtax due. Gross sales       The percentage for calculating estimated tax is 60%. Your 
multiplied by the surtax rate equals discretionary sales surtax due. estimated tax liability is based only on Florida sales and use tax 
$100 ÷ 1.0686 = $93.58 (gross sales)                                 due (Form DR-15CON, Line 7, Net Tax Due minus any local 
$100 – $93.58 = $6.42 (tax due, including surtax due)                option discretionary sales surtax and any local option transient 
$93.58 x .005 = $.47 [surtax portion to be reported on Line 15(d)]   rental tax). Compute your estimated tax liability by one of the 
                                                                     following methods:
         Line 5. Total Amount of Tax Due
Add the amounts in Column 4, Lines A, B, C, D, and E. Subtract        
the amount on Line C(a), Column 4, from the total and enter the      Method 1 – Average Tax Liability 
result on Line 5.                                                    Calculate 60% of your average state sales tax due for the months 
                                                                     you reported taxable transactions during the calendar year.
         Line 6. Less Lawful Deductions
Enter the total amount of all allowable tax deductions, except       Example:  When completing your December return (due 
sales tax credit memos issued by the Department (reported            January 1 of the following year), calculate your average state 
on Line 8). Lawful deductions include tax refunded by you            sales tax due during the calendar year. To calculate your 
to your customers for returned goods or allowances for               average state sales tax due, complete the following steps:
damaged merchandise, tax paid by you on purchases of goods 
intended for use or consumption but sold by you instead, Hope        Step 1.  Review all of your sales tax returns filed for the 
                                                                     calendar year.
Scholarship Credits, and any other deductions allowed by law.
If you are claiming any approved Hope Scholarship Credits,         Step 2.  Add together the amounts on Line 7 from each return. 
  report the amount of the credits on Line 6 and on Line 16.         Subtract any local option discretionary sales surtax and any local 
Do not include documentation with your return.                     option transient rental tax included in Line 7.
You will not receive a credit if the amount of lawful deductions 
(Line 6) on a location return is more than the total amount of tax   Step 3.  To calculate the monthly average state sales tax due, 
due (Line 5) reported on that location return. If the amount of your divide the total calculated in Step 2 by the number of returns that 
lawful deductions is more than the total amount of tax due on a      were filed with tax due on Line 7.
location return, reduce the amount of lawful deductions claimed to   Step 4.  Multiply your monthly average state sales tax due by 
equal the total amount of tax due. You may report the remaining      60%.
amount of lawful deductions (not to exceed the total amount of tax 
due) on your next return.



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                                         Line-by-Line Instructions continued                                                                DR-7N
                                                                                                                                            R. 06/24
                                                                                                                                            Page 5 of 7
Step 5.  Enter the result from Step 4 on Line 9 of each return           check the “donate to education” box and leave Line 11 blank. The 
the following year, beginning with your December return due              Department will calculate the collection allowance and transfer that 
January 1.                                                               amount to the Educational Enhancement Trust Fund. You must 
                                                                         make this choice on each original and timely filed electronic return. 
The amount calculated in Step 4 can be used on each of your 
                                                                         You cannot make this choice after your electronic return is filed.
returns for the following year through the November reporting 
period.                                                                                              Line 12. Plus Penalty
                                                                         For late returns and payments, the penalty is either:
Method 2 – Current Month/Previous Year                                       A minimum of $50 if 10% of Line 10 is less than $50, or 
Calculate 60% of your state sales tax due for the same month of             10% of the amount due on Line 10.
the previous calendar year.
                                                                         If your return or payment is late, the minimum penalty is $50 
Example:  When completing your December return, multiply the             for each location (reported on a separate location return, 
amount on Line 7 of your January return for the same calendar            Form DR-7) included in your consolidated sales and use tax 
year (minus any local option discretionary sales surtax and any 
                                                                         return, even if you file a late return with no tax due.
local option transient rental tax) by 60%. Enter that amount on 
Line 9.                                                                                              Line 13. Plus Interest
                                                                         If your payment is late, you owe interest on the Amount Due 
Method 3 – Current Month                                                 (Line 10). Florida law provides a floating rate of interest for 
Calculate 60% of the state sales tax due for the next month’s            late payments of taxes and fees due, including discretionary 
return.                                                                  sales surtax. Interest rates, including daily rates, are published 
Example:  When completing your December return, your                     in Tax Information Publications that are updated semiannually 
estimated tax due is 60% of what you will report (minus any local        on January 1 and July 1 each year and available on the 
option discretionary sales surtax and any local option transient         Department’s website at floridarevenue.com/taxes/rates.
rental tax) on your January return. Enter that amount on Line 9.                            Line 14. Amount Due with Return
Penalty for Underpayment of Estimated Tax – If you fail to               You may receive a collection allowance when you file and pay 
report and pay the minimum amount of estimated tax due each              electronically and on time. Subtract Line 11 from Line 10 and 
reporting period, you are subject to a loss of collection allowance      enter the amount due on Line 14. If you choose to donate 
and a 10% penalty on any underpayment of estimated tax due,              your collection allowance to education, check the “donate to 
and must pay interest on the amount underpaid.                           education” box and leave Line 11 blank.
You cannot amend your return to increase your estimated tax              All dealers: If your return or payment is late, add Lines 12 and 
payment after the due date of the return.                                13 to Line 10 and enter the amount due on Line 14. Line 14 is the 
                                                                         amount you owe. 
                    Line 10. Amount Due
Subtract the amount on Line 8 from Line 7. Add the amount on                       Lines 15(a). - 15(d). Discretionary Sales Surtax
Line 9. Enter the result on Line 10. The amount entered on               If you sell, rent, deliver, or receive taxable merchandise 
Line 10 on Form DR-15CON cannot be negative.                             or services in or at a location within a county imposing a 
                                                                         discretionary sales surtax, you are required to collect surtax at 
           Line 11. Less Collection Allowance                            the rate imposed in the county where the merchandise or service 
When you electronically file your consolidated sales and use 
tax return and pay timely, you are entitled to deduct a collection       is delivered. The discretionary sales surtax also applies to the 
                                                                         rental of real property and transient rentals and is collected at the 
allowance of 2.5% (.025) of the first $1,200 of the Amount Due 
                                                                         county rate where the property is located.
(Line 10), not to exceed $30 on each location return (Form
DR-7). You are not entitled to a collection allowance if you             Most counties impose a local option discretionary sales surtax 
file your return or make your payment by a method other than             that must be collected on taxable transactions. You must collect 
electronic means.                                                        discretionary sales surtax along with the 6% state sales tax and 
If you are entitled to a collection allowance, you may choose            send both taxes to the Department. Current discretionary sales 
to donate the allowance to the Educational Enhancement Trust             surtax rates for all counties are listed on the Discretionary Sales 
Fund. This fund is used to purchase up-to-date technology for            Surtax Information (Form DR-15DSS), available at
classrooms in local school districts in Florida. If you are eligible     floridarevenue.com/forms in the Discretionary Sales Surtax and 
and choose to donate your collection allowance to education,             Tourist Development Tax Rates section.

When     and at What Rate to Collect Discretionary Sales Surtax (Local Option County Tax) on Taxable Sales
                                                                                   into the county where the surtax  is    collected at the county rate 
                                  with a discretionary surtax                      selling dealer is located     where the delivery is made
If a selling dealer located in any  with or without a discretionarysellssurtaxand  into countieswith different   surtax  iscollected at the county rate 
                                                                         delivers  discretionary surtax rates    where the delivery is made
Florida county
                                                                                   into counties without a 
                                  with or without a discretionary surtax           discretionary surtax          surtax is not collected

                                                                                   into a Florida countywith a   surtax  iscollected at the county rate 
                                                                                   discretionary surtax          where the 
If an out-of-state selling dealer                                        sells and                                         delivery is made
                                                                         delivers  into a Florida county without 
                                                                                   a discretionary surtax        surtax is not collected



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                                   Line-by-Line Instructions continued                                                            DR-7N
                                                                                                                                 R. 06/24
                                                                                                                      Page 6 of 7
If you have locations in any Florida counties that impose a              Line 15(d). Total Amount of Discretionary 
discretionary sales surtax, the applicable surtax rate is printed                       Sales Surtax Due
on each DR-7 return. For out-of-state locations, the DR-7 returns    On each of your location returns, enter the total amount of 
will not show a discretionary sales surtax rate. However, all        discretionary sales surtax due on Line 15(d). Do not include 
dealers must collect discretionary sales surtax on taxable sales     state sales tax in this amount.
when the transaction occurs in, or delivery is into, a county 
that imposes a surtax. Use the chart on Page 5 to help you           Line 16. Florida Tax Credit Scholarship Motor Vehicle 
determine when and at what rate to collect discretionary sales                          Sales Tax Credits
surtax.                                                              Enter the total Florida Tax Credit Scholarship Motor Vehicle 
                                                                     Sales Tax Credits on Line 16 and include the total amount of 
For motor vehicle and mobile home sales, use the surtax rate of      credits in the amount entered on Line 6. For more information on 
the county identified as the residence address of the purchaser      the Florida Tax Credit Scholarship Program, visit
on the registration or title document for the motor vehicle or       floridarevenue.com/taxes/sfo.
mobile home. The surtax applies to the first $5,000 of the sales 
amount on any item of tangible personal property.                    Line 17. Taxable Sales/Untaxed Purchases or Uses of 
The $5,000 limitation does not apply to rentals of real                  Electricity (6.95% Plus County Surtax Rate)
property, transient rentals, or services.                            On each of your location returns, enter the taxable amount of 
                                                                     sales and untaxed purchases or uses of electricity subject to 
Include discretionary sales surtax with tax reported on              the 6.95% tax rate (2.6% imposed under Chapter 203, F.S., and 
Lines A through E in Column 4 of all your location returns.          4.35% imposed under Chapter 212, F.S.), plus surtax. The sale 
Do not send discretionary sales surtax collections to the            or use of electricity is subject to discretionary sales surtax at the 
county tax collector’s office.                                       rate imposed by the county where the consumer of the electricity 
Use the Department’s Address/Jurisdiction database to                is located.
determine which county an address is located in. Visit                   Line 18. Taxable Sales/Untaxed Purchases 
floridarevenue.com/taxes/pointmatch.                                            of Dyed Diesel Fuel
   Line 15(a). Exempt Amount of Items Over $5,000                    On each of your location returns, enter the total amount of 
On your DR-7 returns and your DR-15CON return, enter the             taxable sales and untaxed purchases of dyed diesel fuel used 
amount in excess of $5,000 on each single sale of taxable            in vessels or off-road equipment. If the sale or purchase of dyed 
tangible personal property (reported on Line A) and the amount       diesel fuel occurred in a county that imposes discretionary sales 
in excess of $5,000 for each single purchase for which sales tax     surtax, sales tax plus the applicable discretionary sales surtax is 
and discretionary sales surtax is due (reported on Line B).          due.
Example:  If you sold a single item for $7,000, enter $2,000         Line 19. Taxable Sales from Amusement Machines
(the amount over $5,000) on Line 15(a). Do NOT include exempt        On each of your location returns, enter the amount of taxable 
sales reported in Column 2.                                          sales from amusement machines.
     Line 15(b). Other Taxable Amounts NOT Subject                       Line 20. Rural or Urban High Crime Area 
        to Surtax                                                                       Job Tax Credits
On each of your location returns, enter the amount of taxable        On each of your location returns, enter the amount of rural 
sales and purchases included in Column 3 that are not subject to     or urban high crime area job tax credits for which you have 
discretionary sales surtax. This includes services and tangible      received a letter of approval from the Department on Line 20 
personal property delivered into non-surtax counties that are        and on Line 8. Follow the instructions sent to you from the 
subject to sales tax, but not subject to discretionary sales surtax. Department.
Do NOT include exempt sales reported in Column 2.                               Line 21. Other Authorized Credits
     Line 15(c). Amounts Subject to Surtax at a Rate                 On each of your location returns, enter only credits specifically 
        Different than Your County Surtax Rate                       authorized by the Department. Follow the instructions sent to 
On Line 15(c) you must report the total amount of taxable sales      you in the Credit Memo from the Department.
and purchases for which discretionary sales surtax is due at                            Signature(s)
a rate different than the rate of the county in which you are        Sign and date your Consolidated Summary Sales and Use 
located. Enter the taxable amounts from Line A, Column 3, and        Tax Return (Form DR-15CON). 
Line B, Column 3, for which discretionary sales surtax is due at     For corporations, an authorized corporate officer must sign. If 
a rate different than the county in which you are located.           someone else prepared the returns, the preparer must also sign 
Example:  A business located in a county with a 1%                   and date the returns. Please provide the telephone number of 
discretionary sales surtax rate sells a single taxable item for      each person signing the returns.
$3,000 and delivers the merchandise into a county with a 1.5% 
discretionary sales surtax rate. The discretionary sales surtax is 
to be collected at 1.5%. The business will report the $3,000 on 
Line 15(c), since this is the taxable amount that was subject to a 
different county discretionary sales surtax rate. The business will 
report the surtax collected at 1.5% on Line 15(d). 



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                                                Contact Us
Forms are available at floridarevenue.com/forms.
Information and tutorials are available at floridarevenue.com/taxes/education.
To speak with a Department representative, call Taxpayer Services at 850-488-6800, Monday through Friday, 
excluding holidays.
Subscribe to Receive Email Alerts from the Department. Subscribe to receive an email for filing due date reminders, 
Tax Information Publications (TIPs), or proposed rules. Subscribe today at floridarevenue.com/dor/subscribe. 

                                                References
The following documents were mentioned in this form and are incorporated by reference in the rules indicated below.
                       The forms are available online at floridarevenue.com/forms.

     Form DR-7         Consolidated Sales and Use Tax Return                      Rule 12A-1.097, F.A.C.
     Form DR-15CON     Consolidated Summary Sales and Use Tax Return              Rule 12A-1.097, F.A.C.
     Form DR-26S       Application for Refund – Sales and Use Tax                 Rule 12-26.008, F.A.C.






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