Filing a DR-15 in St Johns County feels like decoding a tax code written by someone who assumes you already know the rules. You collect sales tax from customers, you’re supposed to file it with Florida, but the form itself doesn’t explain which sales are taxable in your county, what rate to use, or exactly where on the form each number belongs. Meanwhile, getting one line wrong can trigger a follow-up letter from the Department of Revenue. This guide walks you through the St Johns County DR-15 from start to finish, so you can file with confidence and stop guessing whether you’re doing it correctly.
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Does this apply to your business in Florida?
If you sold anything in St Johns County and collected sales tax from a customer, or you operate a business in the county regardless of where your customers are, you must file a DR-15 return with the Florida Department of Revenue. Florida taxes most tangible personal property (physical goods) automatically, but services are not taxed unless explicitly listed in Florida Statute 212. Contractors, cleaning services, and professional firms must determine which of their revenue streams are taxable and which are exempt—a step many miss. Whether you owe sales tax depends on what you sell, not how much revenue you make.
How the rate works
Florida’s sales tax structure is simple at first glance: the state charges a 6% tax on most taxable sales. But St Johns County, like all Florida counties, adds its own surtax on top of the state rate. The combined rate—6% plus the county surtax—applies to every taxable sale you make in the county. The exact surtax percentage depends on St Johns County’s current rate, which can change. Rather than state a specific rate that may have changed since publication, visit the Florida Department of Revenue website or use their rate calculator to confirm the exact combined rate for your county. This two-layer structure is why you cannot simply pick a rate from memory: you must verify it each filing period.
How to file step by step
You file the DR-15 return on the Florida Department of Revenue’s online portal. Start by logging into your account or registering if you haven’t already. The form asks you to enter your sales figure for the month and, separately, the amount of sales tax you collected. The form will calculate your total tax due by applying the combined rate (6% state plus county surtax) to your taxable sales.
Walk through each section as it appears on screen. First, you’ll confirm your business address and tax registration number. Next, enter your gross sales for the month—only the revenue from taxable transactions. Then enter the sales tax you actually collected from customers. If those two figures don’t align (for example, if your sales tax collected is much lower than 6% of gross sales), it signals that you may have included non-taxable services in your gross sales figure, or that you made an error when charging customers the tax. The form itself guides you to reconcile these numbers before submission.
The filing deadline is consistent: your return is due by the 20th of the month following the reporting month. If you miss the deadline, the Florida Department of Revenue may impose penalties and interest, so mark the deadline on your calendar well in advance. Once you submit, keep a copy of your confirmation for your records. Filing monthly is mandatory if you’re required to register, even if you had no taxable sales in a particular month (you’d file a zero return).
Common mistakes
Mixing taxable and non-taxable revenue. Many owners report all sales on the DR-15, forgetting that services not listed in Florida Statute 212 are not taxable. A contractor who charges $5,000 for labor and $3,000 for materials might report $8,000 in gross sales, but only the $3,000 in materials is taxable. Filing the full $8,000 inflates your tax due and creates confusion when the Department questions the return. Review your price list or invoices before filing and separate taxable product sales from non-taxable services. Once you know which revenue streams are taxable, your filing becomes consistent and defensible.
Forgetting county surtax in manual calculations. If you calculate your own tax liability instead of letting the DR-15 form do it, it’s easy to apply only the 6% state rate and forget the county surtax. This results in under-payment and a demand for the missing amount later. Always confirm the combined rate (6% plus county surtax) before you calculate or file. If you’re not confident in the current rate, ask your CPA or check the Department’s website again.
Filing late or skipping months. Some owners assume they don’t have to file in a month with no sales. Florida requires a zero return even if you sold nothing and collected no tax. Missing a filing, even with zero tax owed, can trigger a notice. Mark your calendar on the 1st of every month and file by the 20th, even if the return shows $0 in both sales and tax.
Not keeping records to back up your numbers. If the Department questions your return, you’ll need to produce sales records, invoices, and receipts to show how you calculated your taxable sales and the tax you collected. Owners who file without documentation can’t defend themselves and may end up paying penalties. Keep one simple log of gross sales and sales tax collected each month—a spreadsheet or even a notebook works—and file it with your return copy.
Frequently Asked Questions
What if I’m a service business—do I file a DR-15?
Only if you provide services that are explicitly taxable under Florida Statute 212. Most services—bookkeeping, consulting, repair labor—are not taxable and don’t trigger a filing requirement. However, if you sell tangible goods (even as part of a service) or perform a taxable service, you must register and file. When in doubt, check the statute or ask your CPA which of your revenue streams are taxable. If none of your revenue is taxable, you won’t owe a filing obligation, but registration requirements may still apply.
What happens if I file late?
The Florida Department of Revenue may assess penalties and interest on any tax you owe. Filing late, even by one day, can trigger a penalty notice, especially if you owed tax. The best practice is to set a calendar reminder for the 20th of every month and file on or before that date. If you realize you missed a deadline, contact the Department immediately to understand your options and avoid compounding penalties.
How do I know the correct combined rate for St Johns County?
Visit the Florida Department of Revenue website and use their sales tax rate lookup tool. Enter your address or zip code to see the combined rate (6% state plus county surtax) that applies to your location. Rates can change, so confirm the rate each filing period. Never guess or use an old rate—always verify current numbers before you file.
What is the difference between “gross sales” and “taxable sales” on the DR-15?
Gross sales are all revenue your business generates, including both taxable and non-taxable income. Taxable sales are only the revenue from transactions subject to sales tax under Florida law. If you’re a contractor who bills $10,000 total (with $7,000 in labor and $3,000 in materials), your gross sales are $10,000, but your taxable sales may be only $3,000 (the materials). The DR-15 asks you to enter taxable sales, not gross sales. Misreporting this figure is one of the most common errors.
Do I need to file a DR-15 if my business is in another Florida county but I made one sale in St Johns County?
You file one DR-15 that covers all sales in Florida during the month, not separate returns by county. The form applies the combined rate for your primary business location (where you’re registered). If you regularly sell in multiple counties and are required to register in each, you may be required to file separate returns or to allocate sales by county. Consult the Florida Department of Revenue or your CPA to confirm your specific registration and filing obligations.
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 is a monthly discipline, not a one-time task. Once you understand which sales are taxable in your county, what rate to apply, and where the deadline falls, the process becomes routine. Build a habit of filing by the 20th of each month, keep simple records, and verify the combined rate before you file. When you file correctly and on time, you protect your business from penalties and maintain a clean relationship with the tax authority. For a step-by-step walkthrough of how the Florida sales tax system works and the role of the Department of Revenue in compliance, that material is walked through in detail here. Getting it right the first time saves you time and worry.
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.
See how this fits into the bigger picture in our Florida sales tax guide, which covers county rates and filing deadlines in detail.