Florida Use Tax on Out-of-State Purchases

Florida Use Tax on Out-of-State Purchases

When out-of-state sellers fail to collect Florida sales tax, buyers must make the payment on their own. The tax applies to items purchased out of state from internet sites, mail order catalogs, auctions, shopping networks or toll-free shopping services. It also is imposed on items purchased during out-of-state travel when the merchandise is shipped to a location in Florida. Use form DR-15MO to make payment.  This is due the first day of the month after the quarter in which purchase was made.