Filing your DR-15 sales tax return in Broward County feels like decoding a system designed by someone who’s never actually run a business. You know you owe tax on certain sales, but the combined rate seems to shift depending on where you look, and the filing deadline is unforgiving. Worse, misunderstand the rate or miss the due date even by a day, and you’re exposed to penalties you didn’t budget for. The good news: the DR-15 process is straightforward once you understand the structure. The state and county each charge a piece of the rate, the Florida Department of Revenue provides the tools to calculate it correctly, and the filing steps are repeatable every month. You don’t need a CPA in your back office to get this right—you just need clarity on what the form actually asks and how Broward County’s surtax fits into the calculation.
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Does this apply to your business in Florida?
Yes, if you make any sale of taxable goods or services in Florida. The Florida Department of Revenue taxes tangible personal property by default. Services are not taxable unless the law specifically lists them in Florida Statute 212. If you sell physical products, rent equipment, or provide certain enumerated services, you must register for a Florida sales tax account and file a DR-15 every month.
How the rate works
Florida’s sales tax structure consists of two layers: a statewide rate and a county surtax. The state charges 6 percent on all taxable sales. Broward County adds its own surtax on top of that statewide rate. The combined rate you charge and remit depends on where the sale occurs. If your customer is in Broward County, you apply both the state rate and the Broward County surtax. The exact combined percentage changes when the county or state adjusts its rate, so you should verify the current rate on floridarevenue.com or use their sales tax rate lookup tool before you file. Do not rely on a rate you saw six months ago.
How to file step by step
You file the DR-15 directly with the Florida Department of Revenue through their online system. Start by logging into your sales tax account at floridarevenue.com using your Florida sales tax registration number and your account credentials. The system prompts you to enter the filing period (the month for which you’re reporting), and then walks you through a series of screens where you report sales by category.
The form groups taxable sales, exempt sales, and out-of-state or non-taxable sales into separate lines. You enter the gross sales and the tax due for each category. The key is accuracy here: if you’ve sold physical goods, those are generally taxable unless a specific exemption applies. If you’ve provided services, look to Statute 212 to determine whether your service is named as taxable; if it’s not listed, it’s exempt. Separate your Broward County sales from sales outside the county, because Broward County’s surtax applies only to sales made within Broward County. Once you’ve entered all figures, the system calculates the total tax due (6 percent state plus the county surtax for sales in Broward).
The filing deadline is the 20th of the month following the reporting period. If your reporting period is January, your DR-15 is due by February 20. If you file late or do not file at all, interest and penalties accrue immediately, so calendar this deadline on your first of the month planning routine. You can pay the tax due directly through the Florida Department of Revenue website at the time of filing, or you can arrange to pay separately. Many small-business owners set up monthly reminders on the 15th of the month to give themselves a five-day buffer before the deadline.
Common mistakes
Mixing Broward and non-Broward sales on one line. If you operate in multiple Florida counties or sell online to customers outside Broward, do not lump all your sales together. Broward’s surtax applies only to sales made within Broward County. Sales to customers outside Broward County are subject only to the 6 percent state rate (unless those customers are in another county with its own surtax, in which case that county’s rate applies). Separate your sales by location at the time of the sale, and report them on the correct lines of the DR-15. If you do not track location, go back through your receipt records now and categorize them by county of delivery or service.
Treating service income as automatically taxable. Service businesses often assume all their income is taxable, but Florida’s rule is the opposite: services are not taxable unless Statute 212 lists them specifically. Cleaning, consulting, personal training, bookkeeping, and plumbing are examples of services that are generally not taxable under Florida law. If you are a service provider and you’ve been paying sales tax on all your revenue, you may have overpaid. Review the statute or ask your CPA to confirm your service category, because overpayment is still money out of your account, and the state does not automatically refund it.
Filing late or not at all. The DR-15 is due on the 20th of the following month, no extensions beyond that date. If you miss this deadline, the state charges interest on the unpaid tax, plus potential negligence penalties. Do not skip the filing even if you had no sales in a month—Florida requires you to file a return of zero, which takes two minutes and protects you from penalty interest. Set a phone alarm for the 15th of every month and file by the 20th as habit.
Failing to verify the current combined rate. Sales tax rates in Florida change periodically when the county or state adjusts surtax rules. If you calculate tax on an old rate assumption, you will underreport or overreport the tax due, and the Florida Department of Revenue will catch the discrepancy during audit. Always check the current combined rate before you file. The Department of Revenue website has a rate lookup tool that tells you the exact rate for any Florida address, so use it.
Frequently Asked Questions
What is the DR-15 form?
The DR-15 is Florida’s sales tax return form. You file it monthly with the Florida Department of Revenue to report all taxable sales made during the preceding month and to remit the state and county sales tax due. It is completed online through the Department of Revenue’s website.
When is the DR-15 due?
The DR-15 is due on the 20th of the month following the reporting period. If the 20th falls on a weekend or holiday, the deadline extends to the next business day. If you miss the deadline, interest and penalties begin to accrue on the unpaid tax.
How do I know if my sales are taxable in Florida?
Tangible personal property (physical goods) is taxable in Florida unless a specific exemption applies. Services are not taxable unless Florida Statute 212 explicitly lists them as taxable. Review your type of business in the statute, or ask your CPA to confirm your taxability status. If you’re unsure, err on the side of consulting with a tax professional rather than guessing on your return.
What is the Broward County sales tax rate for 2026?
The combined rate in Broward County is the 6 percent Florida state rate plus Broward’s county surtax. The exact combined percentage can change, so you should verify the current rate on the Florida Department of Revenue website or use their online rate calculator before you file each month.
What happens if I file the DR-15 late?
Late filing incurs interest and potential negligence penalties on the unpaid tax. Even if you had no sales in a month, you must file a zero return to avoid penalty interest. The easiest habit is to file by the 20th without exception and file a zero return if you had no taxable sales.
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 your DR-15 on time, every month, with the correct Broward County rate and the right categorization of taxable versus non-taxable sales, is the core habit that keeps your business compliant and avoids penalties that drain cash. You can file this yourself using the Florida Department of Revenue’s website without outsourcing it to an accountant. If you want to reduce the time spent organizing transactions or verifying the calculation before you file, the Outsourcing Processing platform organizes your sales data by type and location, so your DR-15 filing is fast and error-free. The key is consistency: file by the 20th, check the rate, separate your sales, and keep records you can point to for audit. You have more control over this process than you think.
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 full county-by-county breakdown, check the Florida sales tax guide.