Florida DOR Releases Instructions for Form DR-15EZ, Sales Tax Returns

The Florida Department of Revenue (DOR) July 1 released instructions for Form DR-15EZ for sales and use tax purposes. Effective July 1, the bracket system for calculating sales tax and discretionary sales surtax is replaced by a rounding algorithm. The instructions include information on: 1) taxpayer eligibility to use Form DR-15EZ; 2) filing and payment due dates and due date reminders, including for electronic filing and payments; 3) account changes; 4) Florida annual resale certificates; and 5) the proper collection of tax. The DOR also provides line-by-line instructions to complete the form. [Fla. Dep’t of Revenue, DR-15EZN, Instructions for DR-15EZ ...