Boat, Motor Vehicle, or Aircraft Dealer
Application for Special Estimation of Taxes
DR-300400
R. 01/16
TC
Rule 12A-1.097
Florida Administrative Code
Effective 01/16
THIS COMPLETED APPLICATION MUST BE RECEIVED BY THE DEPARTMENT ON OR BEFORE OCTOBER 1.
To pay estimated tax using this method you must submit a new application every year.
This application is for dealers who sell boats, motor vehicles, or aircraft who wish to pay their estimated sales tax
liability under the provisions of section 212.11(4)(d), Florida Statutes. To qualify, you must have made at least one
sale of a boat, motor vehicle, or aircraft with a sales price of $200,000 or greater in the previous state fiscal year
(July 1 - June 30).
Boat, motor vehicle, and aircraft dealers who are qualified by the Department are allowed to use these special estimated
sales tax provisions during the next calendar year:
• Calculate their monthly estimated tax payments as 60 percent of their average tax liability for all sales made
during the previous state fiscal year, excluding the sale of each boat, motor vehicle, or aircraft with a sales
price of $200,000 or more; and
• Remit sales tax for all sales with a sales price of $200,000 or more by electronic funds transfer on the date of
the sale or postmarked on the date of the sale when remitting with Form DR-15 (Sales and Use Tax Return).
2. Owner's Name:
3. Contact Name:
4. Telephone Number:
5. Business Name:
6. Mailing Address:
7. City: State: ZIP:
1. Check One:
8. Street Address:
ZIP:State:9. City:
10. Email Address:
New Renewal
(Enter the individual, partnership or corporate name.)
(If other than the owner.)
(If different from above or using a fictitious d/b/a.)
(Enter the address where you wish to receive mail.)
(If different from above. Cannot be a P.O. Box.)
(Enter the email address where you wish to receive communication.)
11. Florida Department of Revenue Sales and Use Tax Certificate Number:
-
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