Understanding Admissions

We hope your month is off to a great start. The prior Tax Tip discussed on-line sales. Today, let’s shed some light on a frequently misunderstood obligation —Florida Use Tax— on purchases.

Use tax is a complimentary tax to the sales tax. That is, use tax is due when a Florida business or individual purchases taxable goods without paying sales tax at the time of purchase, usually from out-of-state vendors. This includes everything!

How is “everything” defined? “Everything” means everything, including electronics, furniture, jewelry, motor vehicles, aircrafts, vessels, etc. The tax applies as long as the goods come into the State, even if only for a brief period.

Here’s what you need to know:



1.   🛍️ When It Applies:

If you bought something and weren’t charged Florida sales tax, you're likely responsible for self-assessing and remitting the Use Tax.



2.   💰 Rate:

The Use Tax rate is the same as your local sales tax rate, including any county surtaxes.



3.  📦 Common Examples:

• Buying items from Amazon or other sites that didn’t collect tax
• Picking up goods while traveling and bringing them into Florida

4. 📝 Reporting It:

You can report use tax on your regular Florida sales and use tax return (DR-15), or separately using form DR-15MO if you’re not a registered business.



Failing to report Use Tax is a red flag during FDOR audits, which can result in a significant tax liability. Let us know if you'd like help reviewing your online sales exposure, AND stay tuned for the next Tax Tip.

Failing to report Use Tax is a red flag during FDOR audits which can result in a significant tax liability. Let us know if you'd like help with a Use Tax compliance review.

Until next time — stay sharp, stay compliant, and make sure that if no sales tax is paid at the time of purchase, the use tax due is reported and remitted.

I love to talk tax!
Nydia, The Florida Tax Girl
(Saving Floridians from sales tax confusion, one tip at a time.)