Most Florida business owners have heard of sales tax. But use tax—the tax’s quieter sibling—often flies under the radar until an audit or a conversation with your accountant brings it up. Use tax applies when you buy tangible items for your business but don’t pay sales tax at the point of purchase. Failing to understand it can leave you exposed to penalties and interest. The good news: once you grasp the trigger, you can file correctly and move on. This guide walks you through what use tax is, when Florida requires you to pay it, how to calculate it, and how to file the DR-15 use tax return yourself.
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Does this apply to your business in Florida?
Use tax is owed when you purchase tangible personal property for your Florida business and no sales tax was collected at the time of sale. According to the Florida Department of Revenue, use tax ensures you pay the same tax whether you buy locally or out of state. Under Florida’s general rule, tangible items are taxable unless they are specifically exempt by statute.
Common triggers: You buy office equipment online from an out-of-state seller (no FL sales tax charged). You purchase inventory wholesale from another state. You bring business property into Florida from out of state. You buy equipment from a company that did not collect sales tax. In all these cases, your business owes use tax directly to Florida—even though no tax was collected upfront.
Services are generally not subject to use tax in Florida unless they are listed in Statute 212 as taxable. This is a key distinction: if you contract for a service (accounting, consulting, repairs), use tax typically does not apply. But if the contract includes a tangible item, use tax may.
How the rate works
Florida’s use tax rate mirrors the state sales tax structure. The state imposes a 6% tax, and your county adds a surtax on top of that. The combined rate depends on your county, because surtax rates vary. You can find the exact combined rate for your county on the Florida Department of Revenue website or by using their tax rate calculator.
When you file the DR-15, you will report the purchases subject to use tax and apply the correct combined rate for your county. You do not have to calculate different rates for different transactions—the rate depends only on where your business is located (your county) or where the property was delivered.
How to file step by step
The Florida Department of Revenue requires you to file the DR-15 (Use Tax Return) if you owe use tax. Here is the filing process:
Step 1: Gather your records. Collect all purchase receipts and invoices for items you bought without paying Florida sales tax. Note the purchase date, the vendor, the amount, and whether the item is taxable property or an exempt category.
Step 2: Determine taxable purchases. Filter out exempt purchases. Tangible personal property is taxable unless specifically exempt. Services, labor, and certain categories like groceries or prescription drugs are not subject to use tax. If you are unsure, consult the Florida statute or your CPA.
Step 3: Calculate the use tax owed. Add up all taxable purchases for the reporting period, then multiply by your county’s combined rate (6% state + county surtax). This gives you the total use tax due.
Step 4: Complete the DR-15 form. You can file the DR-15 on paper or electronically through the Florida Department of Revenue website. The form asks for your business information, the total taxable purchases, the rate applied, and the tax due. The deadline is typically by the 20th of the month following your reporting period, though requirements may vary if you have a different filing frequency agreement.
Step 5: Pay and keep records. Submit payment with your return. Store copies of the DR-15 and all supporting invoices for at least three years. This documentation protects you if the Department of Revenue questions your return.
Step-by-step walkthroughs of the DR-15 filing and how the Department of Revenue processes use tax returns are covered in detail here, so you can see the process before you sit down to file.
Common mistakes
Forgetting to track purchases from out-of-state vendors. Many owners assume that because they paid no sales tax, they owe nothing. In fact, purchases from out-of-state sellers are often the biggest source of unreported use tax. The fix: set up a simple spreadsheet or category in your bookkeeping system to flag purchases made without Florida sales tax. This habit will catch the liability before it becomes a problem.
Mixing up use tax and sales tax on the same item. If a purchase was subject to sales tax in another state, you do not owe Florida use tax on that same purchase—you are not taxed twice. The trap: some business owners think they owe use tax on every out-of-state buy. The fix: confirm whether the vendor collected sales tax where the sale occurred. If yes, use tax does not apply. If no, it does.
Treating services as taxable use tax. You hire a contractor to repair equipment or provide consulting. You might assume use tax applies. It does not, unless the contract specifically includes a taxable item and is listed in Statute 212. The fix: ask your vendors or CPA whether a purchase is a service or includes tangible property. A simple question upfront saves a lot of confusion later.
Filing late or not filing at all. Missing the deadline creates penalties and interest that compound quickly. Some owners simply forget the DR-15 because it is not monthly like sales tax. The fix: mark the use tax filing deadline on your calendar and check it quarterly. If you work with a CPA, ask them to flag use tax returns as part of your compliance calendar.
Frequently Asked Questions
Do I owe use tax if I bought something out of state and already paid sales tax there?
No. Use tax is designed to avoid double taxation. If another state collected sales tax on your purchase, you do not owe Florida use tax on that same item. Only purchases made without any sales tax trigger use tax liability.
Is use tax the same rate as sales tax?
The rate structure is the same—6% state plus county surtax—but it is filed separately on the DR-15 form instead of with regular sales tax returns. The combined percentage you apply depends on your county surtax rate.
What happens if I do not file the DR-15 when I owe use tax?
The Florida Department of Revenue can assess penalties and interest on the unpaid amount. The longer you wait, the larger the debt grows. Filing on time, even if late, is better than ignoring it. Consult a CPA or tax attorney if you are behind on filings.
Can I file the DR-15 myself, or do I need a CPA?
You can file it yourself if you have organized your purchase records and know which items are taxable. Outsourcing Processing helps organize transaction data and categorizes purchases so you can file with confidence. Many small business owners find it helpful to have a CPA review the return before filing, but the filing itself is straightforward once your records are sorted.
How often do I file the DR-15?
Filing frequency depends on your agreement with the Florida Department of Revenue. Many small businesses file monthly or quarterly. Check your registration to confirm your assigned period, or contact the Department of Revenue to verify your schedule.
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.
Keep use tax from slipping through the cracks
Use tax is easy to overlook, but easy to stay on top of once you know what triggers it. Track purchases made without sales tax, verify the taxability of each item, file your DR-15 by the deadline, and keep your records. Small habits prevent big compliance headaches. When you are ready to organize your transaction data and categorize purchases for reporting, our Florida sales tax guide and our platform can help you file with less friction.
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.