Florida Sales Tax Rules
12A-1.097 Public Use Forms
(1) The following public use forms and instructions are employed by the Department in its dealings with the public related to the administration of Chapter 212, F.S. These forms are hereby incorporated by reference in this rule.
(a) Copies of these forms, except those denoted by an asterisk (*), are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s website at floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
(b) Forms (certifications) specifically denoted by an asterisk (*) are issued by the Department upon final approval of the appropriate application. Defaced copies of certifications, for purposes of example, may be obtained by written request directed to:
Florida Department of Revenue
Taxpayer Services
5050 West Tennessee Street
Tallahassee, Florida 32399-0112.
Form Number | Title | Effective Date |
(2)(a) DR-1 | Florida Business Tax Application | 01/22 |
(b) DR-1N | Registering Your Business | 01/23 |
(c) DR-1CON | Application for Consolidated Sales and Use Tax Filing Number (R. 01/16) | 01/16 |
(d) DR-1A | Application for Registered Businesses to Add a New Florida Location | 01/22 |
(e) DR-1C | Application for Collective Registered of Living or Sleeping Accommodations | 03/20 |
(f) DR-1CCN | Application for Sales and Use Tax County Control Reporting Number | 03/20 |
(g) DR-1FA | Application for a Florida Certificate of Forwarding Agent Address | 06/22 |
(h) DR-1 TEAM | Application for a Florida Farm Tax Exempt Agricultural Materials (TEAM) Card (http://www.flrules.org/Gateway/reference.asp?No=Ref-16349) | 01/24 |
(3) DR-5 | Application for Consumer’s Certificate of Exemption with Instructions (R. 01/17) | 01/17 |
(4)(a) DR-7 | Consolidated Sales and Use Tax Return | 01/20 |
(b) DR-7N | Instructions for Consolidated Sales and Use Tax Return | 06/24 |
(c) DR-15CON | Consolidated Summary – Sales and Use Tax Return | 01/20 |
(5)(a) DR-15 | Sales and Use Tax Return | 01/20 |
(b) DR-15N | Instructions for DR-15 Sales and Use Tax Returns | 06/24 |
(c) DR-15AIR | Sales and Use Tax Return for Aircraft (R. 01/16) | 01/16 |
(d) DR-15EZ | Sales and Use Tax Return | 01/20 |
(e) DR-15EZN | Instructions for DR-15EZ Sales and Use Tax Returns | 06/24 |
(f) DR-15MO | Out-of-State Purchase Return (R. 01/16) | 01/16 |
(6)(a) DR-16A | Application for Self-Accrual Authority/Direct Pay Permit (R. 01/15) | 01/15 |
(b) DR-16P* | Sales and Use Tax Direct Pay Permit (R. 01/16) | 01/16 |
(c) DR-16R | Renewal Notice and Application for Sales and Use Tax Direct Pay Permit (R. 01/15) | 01/15 |
(7) DR-17A | Certificate of Cash Deposit or Cash Bond (R. 01/16) | 01/16 |
(8)(a) DR-18 | Application for Amusement Machine Certificate (R. 01/16) | 01/16 |
(8)(b) DR-18-N | Application for Amusement Machine Certificate General Information and Instructions | 01/16 |
(8)(c) DR-18R | Amusement Machine Certificate Renewal Application (N. 03/17) | 03/17 |
(8)(d) DR-18RS | Amusement Machine Certificate Renewal Application Second Notice (N. 03/17) | 03/17 |
(9) DR-29 | Application for Release or Refund of Security (R. 01/16) | 01/16 |
(10) DR-46NT | Nontaxable Medical Items and General Grocery List | 07/23 |
(11) DR-72-2 | Declaration of Taxable Status – Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks (R. 01/17) | 01/17 |
(12) DR-95B | Schedule of Tax Credits Claimed on Repossessed Tangible Personal Property | 01/19 |
(13) DR-99A | Affidavit for Occasional or Isolated Sale of a Motor Vehicle (R. 01/17) | 01/17 |
(14) DR-123 | Partial Exemption for Motor Vehicle Sold to Resident of Another State: Affidavit | 01/21 |
(15) DR-231* | Certificate of Exemption for Entertainment Industry Qualified Production Company (R. 06/12) | 06/12 |
(16) DR-1214 | Application for Temporary Tax Exemption Permit (R. 01/16) | 01/16 |
(17)(a) DR-117000 | Florida Tax Credit Scholarship Program for Commercial Rental Property – Application for a Credit Allocation | 10/19 |
(b) DR-117100 | Florida Tax Credit Scholarship Program for Commercial Rental Property – Application to Change a Credit Allocation | 10/19 |
(c) DR-117200 | Florida Tax Credit Scholarship Program for Commercial Rental Property – Application for Rescindment of a Credit Allocation | 10/19 |
(d) DR-117300 | Florida Tax Credit Scholarship Program for Commercial Rental Property – Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization | 10/19 |
(18) DR-300400 | Boat, Motor Vehicle, or Aircraft Dealer Application for Special Estimation of Taxes (R. 01/16) | 01/16 |
(19) DR-600013 | Request for Verification that Customers are Authorized to Purchase for Resale (R. 01/16) | 01/16 |
(20) DR-1214DCP | Application for Data Center Property Temporary Tax Exemption Certificate (http://www.flrules.org/Gateway/reference.asp?No=Ref-09254) | 04/18 |
(21) DR-5DCP | Application for Data Center Property Certificate of Exemption (http://www.flrules.org/Gateway/reference.asp?No=Ref-09255) | 04/18 |
(22)(a) DR-HS1 | Hope Scholarship Program – Contribution Election | 10/19 |
(b) DR-HS2 | Hope Scholarship Program – Dealer Contribution Collection Report | 10/19 |
(c) DR-HS3 | Hope Scholarship Program – Contributions Received by an Eligible Nonprofit Scholarship-Funding Organization | 10/19 |
Rulemaking Authority 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.0515(7), 212.0596(3), 212.06(5)(b)13., 212.0596(3), 212.06(5)(b)13., 212.07(1)(b), 212.08(7), 212.099(10), 212.11(5)(b), 212.12(1)(a)2., 212.18(2), (3), 212.183, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 1002.40(16) FS. Law Implemented 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.054, 212.055, 212.0596, 212.05965, 212.06, 212.0606, 212.07(1), (8), 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11(1), (4), (5), 212.12(1), (2), (9), (13), 212.14(2), (4), (5), 212.18(2), (3), 212.183, 212.1832, 213.235(1), (2), 213.29, 213.37, 213.755, 215.26(6), 219.07, 288.1258, 290.00677, 365.172(9), 376.70(2), 376.75(2), 403.718, 403.7185(3), 443.131, 443.1315, 443.1316, 443.171(2), 1002.40(13) FS. History–New 4-12-84, Formerly 12A-1.97, Amended 8-10-92, 11-30-97, 7-1-99, 4-2-00, 6-28-00, 6-19-01, 10-2-01, 10-21-01, 8-1-02, 4-17-03, 5-4-03, 6-12-03, 10-1-03, 9-28-04, 6-28-05, 5-1-06, 4-5-07, 1-1-08, 4-1-08, 6-4-08, 1-27-09, 9-1-09, 11-3-09, 1-11-10, 4-26-10, 6-28-10, 7-12-10, 1-12-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-19-15, 1-11-16, 4-5-16, 1-10-17, 2-9-17, 1-17-18, 4-16-18, 1-8-19, 10-28-19, 12-12-19, 3-25-20, 12-31-20, 6-14-22, 1-1-23, 1-1-24, 2-11-24, 8-6-24.
