You own a business in Hillsborough County, and you’re confused about your sales tax obligations. You’ve heard about the DR-15 form, know something about “surtax,” and aren’t sure if you even owe it. Maybe you’ve been guessing at the rate or filing late. Worse, you’re worried about penalties you don’t understand. The good news: filing the DR-15 in Hillsborough County is straightforward once you know the structure. This guide walks you through the exact process, the real mistakes small business owners make—and how to avoid them.
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Does this apply to your business in Florida?
The DR-15 is Florida’s sales tax return form, required if you sell taxable goods or certain services in Florida. Under Florida Department of Revenue rules, tangible personal property is taxable by default unless specifically exempt; services are taxed only if named in Statute 212. If you’re selling retail inventory, equipment, or tangible items in Hillsborough County, you file a DR-15. Service businesses—accounting, cleaning, consulting—are typically not taxable under Florida law, though a few service categories have specific tax codes. When in doubt, check the Florida Department of Revenue website or ask your CPA.
How the rate works
Florida’s sales tax is a stacked structure: a 6% state rate plus a county surtax that varies by location. Hillsborough County has its own surtax on top of the state 6%, which means your combined rate is higher than 6%, but the exact combined percentage changes as county surtax rates are adjusted. The Florida Department of Revenue publishes the current rate for Hillsborough County and updates it when surtax changes take effect. Never calculate the rate by memory—visit the Florida Department of Revenue website or use their rate calculator to confirm the current combined percentage before you file.
How to file step by step
You’ll file the DR-15 on the Florida Department of Revenue website through their online filing system. Here’s the process:
Step 1: Log in or create an account. Go to floridarevenue.com, navigate to the online filing portal, and use your business tax registration number and PIN. If you’ve never filed online before, you’ll set up an account first.
Step 2: Select the tax period. The DR-15 covers a monthly period. Florida requires you to file by the 20th of the month following the sales period. If you sold goods in January, you file by February 20th. The system will show you which period is due next.
Step 3: Enter your sales and taxable amounts. You’ll report your gross sales for the period and then break down which sales are taxable and which are exempt. This is where accuracy matters—misreporting exempt sales or taxable sales will throw off your tax calculation and create compliance problems. If you’re unsure whether a specific item or service should be taxed, confirm it with your CPA or the Florida Department of Revenue before filing.
Step 4: Let the system calculate tax. The DR-15 filing system automatically applies the current combined rate (6% state plus Hillsborough County surtax) to your taxable sales. You do not manually enter the rate—the system pulls the correct rate for your period and location.
Step 5: Verify and remit. Review the calculated tax amount, confirm your contact information is current, and submit. If you’re paying by credit card, ACH, or other method, the system will direct you to payment options. If you’ve overpaid in a prior period, you may have a credit to apply; the system shows this and lets you adjust.
Step 6: Keep your confirmation. The system will show a filing confirmation number. Save this for your records.
Many small business owners file monthly on the 15th of the following month to give themselves a buffer before the deadline. Others batch-file quarterly if they’re eligible. Either way, you must file by the 20th.
Common mistakes
Mistaking “surtax” for a county-only tax. Owners often think the surtax is optional or applies only to certain products. It doesn’t. Hillsborough County’s surtax is mandatory on all taxable sales in that county, and you must include it in your DR-15. Misunderstanding this leads to underpayment and back-tax notices. The fix: always include both the 6% state rate and the current Hillsborough County surtax in your calculation, and let the filing system do the math for you.
Filing late or not filing at all. Some owners think that if they didn’t make much profit, or if sales were low, they can skip the filing or file “whenever.” The Florida Department of Revenue doesn’t operate on a profits-based schedule—you file on a calendar deadline (the 20th) regardless of whether you broke even or made money. Filing late can trigger penalties and interest that compound over months. The fix: set a calendar reminder for the 19th of each month and file on time, even if your sales figure is zero.
Misclassifying sales as exempt when they’re taxable. A contractor buys tools and materials, assuming they’re exempt because they’re for “business use.” They’re not. Tools and tangible goods are taxable, even if you buy them for your business. The confusion often comes from mixing up sales-for-resale exemptions (which do exist) with goods you keep for your own use. The fix: treat any tangible item you purchase as taxable unless you have a specific exemption certificate or reason (like resale). When filing the DR-15, only claim exempt sales if you can document why—a resale certificate, a specific exemption code, or prior CPA guidance.
Not keeping sales records organized. You sit down to file the DR-15 on the 19th and realize you haven’t sorted your sales by taxable and exempt categories. You guess, file a rough number, and hope for the best. This becomes a bigger problem if you’re audited—you’ll have no backup. The fix: throughout the month, categorize each sale as taxable or exempt as it happens, or do it weekly. Use a simple spreadsheet or your point-of-sale system to track the totals. When the 19th arrives, your numbers are ready to enter into the DR-15.
Frequently Asked Questions
What is the deadline for filing a DR-15 in Hillsborough County?
The DR-15 must be filed by the 20th of the month following the sales period. If you sold goods in January, file by February 20th. If you miss the deadline, the Florida Department of Revenue may assess penalties and interest, which is why setting a calendar reminder is essential.
Do I have to file a DR-15 every month?
Yes, unless you qualify for a different filing frequency. Most small businesses file monthly. Some very low-volume sellers may qualify for quarterly or annual filing if they meet eligibility criteria—check with the Florida Department of Revenue or ask your CPA. But the default is monthly.
What’s the difference between the 6% and the county surtax?
The 6% is Florida’s statewide sales tax rate. Hillsborough County adds its own surtax on top, which means the total rate you charge customers is higher than 6%. The combined rate varies by county and changes when the county adjusts its surtax. Always check the current rate on floridarevenue.com before filing to ensure you’re using the right number.
Can I claim my business expenses as exempt from sales tax?
No. Expenses—tools, materials, office supplies—that you buy for your own use are taxable. Exemptions exist for goods you buy with a resale certificate (if you’re buying to resell) or for specific items like food for home consumption. Your business overhead is not exempt. Talk to your CPA if you’re unsure whether a specific purchase qualifies for an exemption.
What happens if I file late or don’t file at all?
Late filing or non-filing can result in penalties and interest assessed by the Florida Department of Revenue. The longer you delay, the more these costs compound. Filing even a zero-sales return on time is better than missing the deadline. If you’ve missed a period, contact the Florida Department of Revenue to amend or the department may send a notice.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time—always confirm current requirements with the Florida Department of Revenue or your advisor.
Filing the DR-15 on time, every month, is the foundation of staying compliant in Florida. Set a routine—a calendar reminder, a simple tracking spreadsheet, and one day each month where you file—and the confusion disappears. The Hillsborough County combined rate is the only tricky part, and the Florida Department of Revenue handles that for you once you log in. Your CPA will thank you for clean, on-time filings, and you’ll sleep better knowing you’re not building up back-tax liability.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time — always confirm current requirements with the Florida Department of Revenue or your advisor.
For the Florida-specific rules behind this, our Florida sales tax guide breaks down rates, deadlines, and filing steps county by county.