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Calculate Surtax for Florida Tax Returns

This article applies to:Avalara TrustFile

Some counties in Florida have a Discretionary Sales Surtax rate. FL DR-15 and FL DR-15CS include this surtax on lines 15(A-D). When you manually enter sales totals, TrustFile determines if surtax applies to your company based on your Company and/or Location address. Typically, the amount reported in line 15(D) (the surtax amount) is the total of 3. Taxable Amount, multiplied by the surtax rate. If you have sales which are exempt or taxed in a special way, the values are entered in lines 15(A), 15(B), and 15(C), which are explained below. The surtax rate for your company is the total tax rate you pay minus the Florida State rate of 6%.

For the example company below, the total tax rate is 7%, so the surtax rate is 1%. Without special circumstances, the total for 15(D) for this company would be $6000. ($100,000 + $200,000 + $300,000).01 = $6,000

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Now let's use this same example company to go over some special exceptions.

  1. In Florida, the cost of an item past the $5000 mark is exempt from surtax. A total of $3000 of this company’s sales are exempt from surtax because several items sold cost more than $5000. For example, if a company sells a couch for $7000, $2000 of amount is exempt from surtax. This company sold one $7000 couch, and one $6000 couch, so their total taxable sales over $5000 is $3000. Nothing entered in column 2 should be included in this field.

    Line 15a: $3,000
  2. An additional $2000 of the company’s total taxable amount (all amounts in column 3 added together) is exempt from surtax (but not from the 6% sales tax). The state of Florida doesn’t require this company to pay surtax on these items, but it still requires them to pay the 6% sales tax. Nothing entered in line 15a or anything entered in column 2 should be included in this field.

    Line 15b: $2,000
  3. $1000 of the company’s total taxable amount (all amounts in column 3 added together) is taxed at a rate different than their county's surtax rate. That could mean these items are sold in a different county than the location of the business. The business is located in a county with a 1% surtax, but these items are taxed at a .5% surtax rate.

    Lind 15c: $1,000
  4. To calculate the total surtax, follow these steps:
    1. Add all values in column 3:
      $100,000 + $200,000 + $300,000 = $600,000
    2. Subtract lines 15a, 15b, and 15c:
      $600,000 - $3,000 - $2,000 - $1,000 - $594,000
    3. Multiply by the county surtax rate:
      $594,000 x .01 = $5,940
    4. Add the surtax for the value in line 15c (for this example, it's .5%):
      $1000 x .005 = $5
      $5940 + $5 = $5945
    5. Line 15d: $5945

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