INSTRUCTIONS: FLORIDA OUT-OF-STATE PURCHASE RETURN (Form DR-15MO)

Florida residents who are not registered sales tax dealers are required to pay a use tax on all items purchased over the internet, in another state, via mail order or in another country on which no state sales tax was paid. This does not apply to purchases of aircrafts or boats. These forms must be filed following the quarter in which the purchases were made. Consult the instructions for the schedule.

Florida Out-Of-State Purchase Return DR-15MO Step 1: Detach the return along the dotted line from the instructions on the first page.

Florida Out-Of-State Purchase Return DR-15MO Step 2: Enter the month and date of the end of the period you are filing for.

Florida Out-Of-State Purchase Return DR-15MO Step 3: Enter your Social Security number and/or Federal Employer Identification Number.

Florida Out-Of-State Purchase Return DR-15MO Step 4: Enter your name, address and county.

Florida Out-Of-State Purchase Return DR-15MO Step 5: Page two includes a schedule of purchases. Completing this is optional but recommended, since it helps ensure that you will not be mistakenly assessed tax in the future on items that you have already paid tax for. If you wish to complete this section, give a description of each item purchased, the name of the seller, the date of the transaction, and the amount paid. Enter the total sum of all purchase costs paid and transfer it to line one on the return form.

Florida Out-Of-State Purchase Return DR-15MO Step 6: On line two, multiply line one by .06 to determine the use tax owed on these purchases.

Florida Out-Of-State Purchase Return DR-15MO Step 7: If you paid taxes in another state, enter this as your credit payment on line three.

Florida Out-Of-State Purchase Return DR-15MO Step 8: Subtract line three from line two to determine your adjusted tax due on line four.

Florida Out-Of-State Purchase Return DR-15MO Step 9: If you are submitting payment late, contact the phone number listed on the instructions to find out what the current interest rate is.

Florida Out-Of-State Purchase Return DR-15MO Step 10: Add lines four and five and enter the total on line six to determine your total due.

Florida Out-Of-State Purchase Return DR-15MO Step 11: Sign and date the back of the return.