What is Form DR-15EZ?
Quick answer: Form DR-15EZ is the short version of the Florida sales and use tax return. It has nine lines and is for businesses with simple sales tax activity. You cannot use it if you paid $200,000 or more in sales and use tax in the prior state fiscal year, sell into counties with a different surtax rate, rent transient accommodations, sell vehicles, boats or aircraft, operate vending or amusement machines, handle dyed diesel, or claim certain tax credits. Filing and payment deadlines are the same as for the DR-15: due the 1st, late after the 20th.
The DR-15EZ asks for only gross sales, exempt sales, taxable sales and purchases, tax due and the discretionary surtax on the back. It is a good fit for a small shop in one county selling ordinary taxable goods.
If you outgrow the EZ return, call Taxpayer Services and ask for the standard DR-15.
Key Figures — Form DR-15EZ (R. 10/25 instructions)
- Eligibility: a small business with simple sales tax activity; the list of exclusions is on the first page of the instructions.
- Not eligible if: you paid $200,000 or more in the prior fiscal year, sell across counties with different surtax rates, lease transient accommodations, sell aircraft, boats or vehicles, handle machines, dyed diesel or claim certain credits.
- Due date: the 1st, late after the 20th of the month following the period.
- E-file requirement: businesses paying $5,000 or more in the prior fiscal year must file and pay electronically.
- Collection allowance for on-time electronic filing and payment.
- Commercial rentals: sales tax on commercial rentals was repealed effective October 1, 2025.
Source: the Florida Department of Revenue, Form DR-15EZ and Form DR-15EZN instructions. Last verified September 29, 2026.
Who Must File Form DR-15EZ?
Use the DR-15EZ if the Department mailed it to you or you file with it electronically and none of the exclusions apply. If you have received a DR-15EZ (paper or electronic) but must use a DR-15 to report your sales and use tax, call Taxpayer Services at 850-488-6800, Monday through Friday except holidays, to update your account and request a DR-15.
You must file a return for each reporting period even if no tax is due; if there is nothing to report and no deductions or credits, you can telefile at 800-550-6713.
Common trap: staying on the EZ return after crossing a threshold, such as paying $200,000 or more in a fiscal year or starting to sell into another county. The EZ return does not have the lines needed for those items.
How to File Form DR-15EZ
- Complete the back of the return first to get your surtax numbers.
- Then fill in Lines 1 to 9 on the front.
- File and pay electronically to earn the collection allowance and meet the e-file requirement if it applies.
- If you mail it, make the check or money order payable to the Florida Department of Revenue and write your certificate number on it.
- To amend, file an amended return online or write “Amended replacement” on a new return.
When Is Form DR-15EZ Due?
Returns and payments are due on the 1st and late after the 20th of the month after each reporting period. If the 20th is a Saturday, Sunday or state or federal holiday, file by the next business day. Electronic payments must be initiated with a confirmation number by 5 p.m. ET on the business day before the 20th.
Where to Mail Form DR-15EZ
Florida Department of Revenue, 5050 W Tennessee St, Tallahassee, FL 32399-0120. Do not fold or staple the return.
How to Complete Form DR-15EZ Line by Line
Back of the Return — Discretionary Sales Surtax (Complete First)
| Line | What to enter |
|---|---|
| A | The taxable sales and purchases not subject to discretionary sales surtax. |
| B | The total discretionary sales surtax due. |
Complete these before the front, because Line 4 includes the surtax.
Lines 1–4 — Gross Sales, Exempt Sales, Taxable Amount and Tax Due
| Line | What to enter |
|---|---|
| Line 1 | Gross sales without tax. |
| Line 2 | Exempt sales, which are also included in Line 1. |
| Line 3 | Taxable sales and purchases, including internet and out-of-state purchases on which you owe use tax. |
| Line 4 | Total tax due, including the discretionary sales surtax from Line B. |
Lines 5–9 — Deductions, Credits, Allowance and Amount Due
| Line | What to enter |
|---|---|
| Line 5 | Lawful deductions. |
| Line 6 | Department credit memos; together they cannot exceed Line 4. |
| Line 7 | Net tax due. |
| Line 8 | Either the collection allowance you subtract for on-time electronic filing and payment, or the penalty and interest you add if you are late. |
| Line 9 | The amount due with the return, which you also enter on the front. |
Common Mistakes to Avoid
- Using the EZ return when you don’t qualify. Check the exclusion list each year.
- Skipping the back first. The surtax on the back feeds Line 4.
- Forgetting use tax. Untaxed internet and out-of-state purchases go into Line 3.
- Folding or stapling the paper return. The instructions ask you not to.
- Not e-filing after reaching $5,000 in tax. The requirement applies during the next calendar year.
- Deducting more than the tax due. Lawful deductions and credit memos cannot exceed Line 4.
Frequently Asked Questions
How is the EZ return different from the DR-15? It has fewer lines and is only for businesses without the complicating factors listed in the instructions.
Who cannot use it? Businesses with $200,000+ in prior-year tax, transient rentals, vehicle or boat sales, machines, dyed diesel or certain credits, or sales into counties with different surtax rates.
When is it due? The 1st, late after the 20th of the month after the reporting period.
Do I have to file online? If you paid $5,000 or more in the prior fiscal year, yes.
Can I file with no tax due? Yes; you can telefile at 800-550-6713.
How do I switch to a DR-15? Call Taxpayer Services at 850-488-6800.
Final Review Before Filing
- You have confirmed you are eligible for the EZ return.
- The back (surtax) is complete.
- Line 3 includes use tax.
- Deductions and credits do not exceed Line 4.
- Line 9 is entered on the front.
- The return is filed electronically or mailed by the 20th.
- The paper return is not folded or stapled.
Sources & verification
- Issuing agency: Florida Department of Revenue
- Official documents: Form DR-15EZ (PDF) · Form DR-15EZN instructions (PDF)
- Checked against: Form DR-15EZ and the DR-15EZN instructions (R. 10/25)
- Last verified: September 29, 2026
Spot an error or an out-of-date figure? Tell us and we will check it against the official source.
General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.
More Florida Tax Forms forms
- Florida Form DR-1 — Florida Business Tax Application
- Florida Form DR-15 — Sales and Use Tax Return
- Florida Form DR-5 — Application for a Consumer’s Certificate of Exemption
- Florida Form F-1120 — Corporate Income/Franchise Tax Return 2025-2026
- Florida Form RT-6 — Employer’s Quarterly Report (Reemployment Tax)