Florida Use Tax on Out-of-State PurchasesGenerally, merchandise purchased out-of-state is subject to tax when brought into Florida untaxed or if the tax rate paid was less than six percent. This "use tax," as it is commonly called, complements the state sales tax. Use tax applies to untaxed items purchased out-of-state from sources such as
- Internet sites,
- mail order catalogs,
- television shopping networks,
- auctions, or
- toll-free (1-800) shopping services.
The use tax is also imposed on items purchased during out-of-state travel, when the merchandise is shipped to the individual's home state. Only those items of tangible personal property specifically listed in the Florida Statutes as exempt from sales tax are also exempt from use tax.
If the seller does not collect the tax, or collects it at a rate less than six percent, the purchaser is responsible for paying it directly to the Florida Department of Revenue. Use tax is due on the 1st
and late after the 20th day of the month following the quarter in which the purchase was made.
Individuals of those not having a Florida Sales Tax Number: Complete a Mail Order/Out-of-State Purchase Return (form DR-15MO) to file and pay use tax. If the tax owed is less than one dollar, you do not have to file.
Businesses or individuals having a Florida Sales Tax Number: File and pay the tax on the use tax line when you pay your normal sales tax.
If you have questions about the Florida Use Tax or the Florida Sales Tax, we can help you resolve them. Contact us for more information or to set up an initial free consultation.
© Copyright 2000 Raymond S. Kulzick. All rights reserved. 000201.
This publication provides business, financial planning, and/or tax information to our clients. All material is for general information only and should not be acted upon without seeking appropriate professional assistance.