Florida Resellers - DR-15

Florida Sales Tax Return, including transient rentals.

This relates to Florida businesses that resell goods or rent transient properties (short-term rentals).

• The DR-15 form is used to report and pay Florida sales tax on taxable transactions, including resale sales and short-term rentals.

• Businesses that fail to file or pay correctly may face civil and criminal penalties.

Penalties:

• Criminal Penalty: Up to 5 years in prison (Fla. Stat. 212(2)).

• Civil Penalty: Up to 10% of the amount owed (Fla. Stat. 212).