Florida use tax is the sales tax catch-up
Use tax is Florida’s sales-tax catch-up. It can be due when taxable goods are bought without enough tax and then brought, sent, or used here.
A person with an occasional purchase will usually use Form DR-15MO. The tax is due on the first day after the quarter when the purchase was made. It becomes late after the twentieth. A registered dealer instead uses the business’s normal sales-and-use-tax return.
Florida gives credit for sales or use tax lawfully paid to another U.S. state or territory. The same is true for tax paid to the District of Columbia. Goods used there for at least six months before coming to Florida may also be left out.
That six-month rule does not usually cover use in a foreign country. Boats and planes also use special filing paths, so check their rules on the state site.
Keep the bill, payment record, delivery date, and proof of tax paid elsewhere. For business goods, also keep resale forms and the date any stock was taken for business use.
Official sources
Last checked against these sources: July 27, 2026.
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