Florida – Department Reminds Taxpayers to Pay Use Tax

SALT Report 1243 – The Florida Department of Revenue issued a reminder for taxpayers regarding the filing and reporting requirements for Use tax.  Use tax applies to any item purchased online or outside Florida, including another country, that is brought or delivered into the state and would have been taxed had it been purchased in Florida.

Examples of taxable purchases include:

  • Purchases made through the Internet
  • Mail-order catalog purchases
  • Purchases made in another country
  • Furniture purchased from dealers located in another state
  • Computer equipment ordered from out-of-state vendors advertising in magazines

However, if items are purchased and used in another state, U.S. territory, or the District of Columbia for 6 months or longer before bringing them into Florida then they are not subject to use tax.

If for any reason an out-of-state seller fails to collect sales tax, it is the purchaser’s responsibility to comply with Florida law and submit the unreported tax directly to the Department.  Also, if the seller charged less than 6% tax, the purchaser must pay use tax in the amount equal to the difference between what was paid in tax and the 6% tax imposed by Florida. Taxpayers can file and pay use tax online by completing the department’s Out-of-State Purchase Return (Form DR-15MO), or by mail.