Tell Us Where You Collect Tax
Add Florida to the places where you collect tax. This tells AvaTax to calculate tax on Florida transactions. See the Florida Department of Revenue website for details about nexus, registration, and taxes in Florida.
Before you add Florida, there are two things you need to do:
- Make sure you have nexus in Florida. In some states, you may have economic nexus if you're a remote seller.
- Register with the Florida Department of Revenue
You don't have to select a tax type for Florida.
"Sourcing" determines the location where a sale is taxed. Florida is a destination-sourced state.
Add Your Company Locations
Add any physical locations you have in Florida. This is important for reporting on the Florida state returns.
When you add a location:
- Be sure to enter the thirteen-digit, state-assigned Certificate Number under Additional Information
- After you validate the location address, make sure it falls in the jurisdictions you expect. If not, you may want to manage your jurisdiction overrides.
The state-assigned certificate number is the account number for the location, not the account number for the consolidated return. Be sure to enter it in the correct format. Example: 01-2345678910-0
Locations are reported either on a consolidated form or on separate forms, depending on how you registered with the state.
- To report all locations on a consolidated form, complete a consolidated registration with the state. Consolidated certificate numbers are thirteen-digits and begin with 80. Example: 80-1234567891-0
- Each location has a unique, thirteen-digit certificate number. Be sure to link all registered locations to the consolidated return, unless you want to file them on separate forms.
- To link locations to the consolidated return, go to the FL DOR portal or provide the certificate numbers to be added to the consolidated account on form DR-1CON
If you have sales to Florida from out of state, register a location to report out-of-state sales. Out-of-state locations that are registered with Florida can't be added in AvaTax. Enter the out-of-state location registration number when you're scheduling the return.
Schedule Your Returns
Your company name and taxpayer ID from Your Company Details show up on your returns. Make sure they match what’s on your registration information.
Use this info to schedule your returns. Keep in mind that the selections you made when you told us where you collect tax, any location codes you entered, and the forms you select are related and should tie together.
All tax types are reported on a single Florida sales and use tax form. Confirm your filing frequency on the registration information provided by the state.
- Select form FL DR-15 if:
- You don't have any in-state locations
- You only have one in-state location
- You have more than one in-state location and you file each location on a separate form. Select a form for each location.
- Select form FL DR-15CS if you have more than one in-state location and are registered to file a consolidated return
- If you have an account number for an out-of-state location, enter it when you're scheduling the return using the format 01-2345678910-0
- Enter your Florida certificate number for both individual locations and consolidated returns exactly as it appears on your registration
- Provide one of these login credentials for the Florida Department of Revenue website when you schedule a return:
- Username (10-digit code preceded by "AF," e.g., AF1234567890) and password (9 digits)
- Florida Certificate Number (13 digits) and Business Partner Number (10 digits)
Some Florida taxpayers are required to make monthly prepayments.
- There are three methods for calculating the prepayment amount each month.
- Average Tax Liability - This method uses 60% of the average monthly sales tax amount during the previous calendar year (beginning on the December tax return due in January).
- Current Month/Previous Year Tax Liability - This method uses 60% of the tax liability from the same month in the previous year (e.g., the May tax return due in June would use 60% of the tax liability from the previous June return).
- Current Month Liability - This method uses 60% of the tax liability that will be due with the next return. Avalara doesn't support this calculation method. If you want to use this method, you're responsible for making this adjustment each month.
- If Avalara doesn't have a full 12 months of prior year data, you're required to provide the total liability amount for the missing periods or we can't track prepayments for you for the first year.
- For single location filers, an estimated tax calculator is available online when you fill out a Sales and Use Tax Return (DR-15).
- For more information on prepayment requirements and calculation methods, refer to the Florida Department of Revenue Business Owners Guide. If you have questions about prepayments, submit a case to Avalara support for more information.
To set up recurring prepayments, submit a case to Avalara support.
- AvaTax uses the Average Tax Liability method to calculate recurring prepayments
- A full calendar year of data is required to set up recurring prepayments
Verify your prepayments on the Manage and Approve Returns page by 5 PM PT on the 10th of each month.
Do you need to report Lawful Deductions on your return?
To add a lawful deduction, add the negative amount in the Tax Details and Adjustments section of your Florida return.
- Go to Returns > Manage and Approve Returns. Find the region where you want to adjust tax liabilities and then select Manage Returns.
- Find the return you want to adjust and then select Tax Details and Adjustments.
- Select Add Adjustments and enter the lawful deduction amount as a negative figure.
NOTE: This adjustment is only available on the FL DR-15 form. If you have the FL DR-15CS to report multiple locations, please create a case in your AvaTax account to provide the breakout of the Lawful Deduction amounts.