Sample Form DR-16P "Sales and Use Tax Direct Pay Permit" - Florida

What Is Form DR-16P?

This is a legal form that was released by the Florida Department of Revenue - a government authority operating within Florida. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2016;
  • The latest edition provided by the Florida Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form DR-16P by clicking the link below or browse more documents and templates provided by the Florida Department of Revenue.

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Download Sample Form DR-16P "Sales and Use Tax Direct Pay Permit" - Florida

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DR-16P
Sales and Use Tax Direct Pay Permit
R. 01/16
TC
Rule 12A-1.097
Issued Pursuant to Chapter 212, Florida Statutes
Florida Administrative Code
Effective 01/16
Permit Number
Effective Date
Expiration Date
Self-Accrual Authority Type
The entity named below has met the requirements for self-accrual authority as indicated above.
Business Partner #:
This permit authorizes the holder to self-accrue the sales tax due as defined in Chapter 212, Florida Statutes (F.S.),
and described below.
Authorized Uses of the Direct Pay Permit
Apportionment (APP)
Promotional Materials (PRO)
3 The apportionment of tax by eligible air carriers for the
3 The purchase of promotional materials, as defined in
purchase or use of tangible personal property, as provided
s. 212.06(11)(b), F.S., by dealers who are unable
in section (s.) 212.0598, F.S.
to determine at the time of purchase whether the
3 The partial exemption applicable to vessels and parts
promotional materials will be used in Florida or
thereof used in interstate or foreign commerce for the
exported from Florida only when the seller of promoted
purchase of vessels and parts thereof, as provided
subscriptions to publications sold in Florida is a
in s. 212.08(8), F.S., and Rule 12A-1.0641, Florida
registered dealer and is remitting sales tax to the
Administrative Code (F.A.C.).
Department on publications sold in Florida. The dealer
3 The partial exemption applicable to railroads and parts
purchasing and distributing promotional materials and the
thereof used in interstate or foreign commerce by licensed
seller of the promoted subscriptions to publications are
railroad carriers for purchases of tangible personal
not required to be the same person.
property, as provided in s. 212.08(9)(a), F.S., and Rule
12A-1.064, F.A.C.
Real Property Leases (RPL)
3 The partial exemption applicable to motor vehicles and
3 The lease or license to use real property subject to tax
parts thereof used in interstate or foreign commerce by
under s. 212.031, F.S., by dealers who are required
licensed common carriers, as provided in
to remit sales tax electronically, as provided under
s. 212.08(9)(b), F.S., and Rule 12A-1.064, F.A.C.
s. 213.755, F.S., from a number of independent owners or
lessors of real property.
Purchases of Tangible Personal Property (TPP)
3 The lease of or license to use real property subject
3 The purchase of tangible personal property by dealers
to the tax imposed by s. 212.031, F.S., by a dealer who
who annually purchase in excess of $10 million of
leases or obtains licenses to use real property from a
taxable tangible personal property in any county for the
number of independent property owners who, except
dealer’s own use.
for the lease or license to the dealer, would not be
3 The purchase of tangible personal property by dealers
required to register as dealers engaged in the business of
who annually purchase at least $100,000 of taxable
leasing real property.
tangible personal property, including maintenance and
3 The lease or license to use real property subject to
repairs for the dealer’s own use, when the taxable status
the tax imposed by s. 212.031, F.S., by operators of
of the property will only be known by its use. The taxable
amusement machines or vending machines who lease
status of the property will be known by its use when
or obtain licenses to use real property from property
the dealer’s normal trade or business characteristics
owners or lessors for the purpose of placing and operating
require the dealer to purchase tangible personal property
an amusement or vending machine.
that will either become a component part of a product
manufactured for sale or will be used and consumed by
the dealer.
DR-16P
Sales and Use Tax Direct Pay Permit
R. 01/16
TC
Rule 12A-1.097
Issued Pursuant to Chapter 212, Florida Statutes
Florida Administrative Code
Effective 01/16
Permit Number
Effective Date
Expiration Date
Self-Accrual Authority Type
The entity named below has met the requirements for self-accrual authority as indicated above.
Business Partner #:
This permit authorizes the holder to self-accrue the sales tax due as defined in Chapter 212, Florida Statutes (F.S.),
and described below.
Authorized Uses of the Direct Pay Permit
Apportionment (APP)
Promotional Materials (PRO)
3 The apportionment of tax by eligible air carriers for the
3 The purchase of promotional materials, as defined in
purchase or use of tangible personal property, as provided
s. 212.06(11)(b), F.S., by dealers who are unable
in section (s.) 212.0598, F.S.
to determine at the time of purchase whether the
3 The partial exemption applicable to vessels and parts
promotional materials will be used in Florida or
thereof used in interstate or foreign commerce for the
exported from Florida only when the seller of promoted
purchase of vessels and parts thereof, as provided
subscriptions to publications sold in Florida is a
in s. 212.08(8), F.S., and Rule 12A-1.0641, Florida
registered dealer and is remitting sales tax to the
Administrative Code (F.A.C.).
Department on publications sold in Florida. The dealer
3 The partial exemption applicable to railroads and parts
purchasing and distributing promotional materials and the
thereof used in interstate or foreign commerce by licensed
seller of the promoted subscriptions to publications are
railroad carriers for purchases of tangible personal
not required to be the same person.
property, as provided in s. 212.08(9)(a), F.S., and Rule
12A-1.064, F.A.C.
Real Property Leases (RPL)
3 The partial exemption applicable to motor vehicles and
3 The lease or license to use real property subject to tax
parts thereof used in interstate or foreign commerce by
under s. 212.031, F.S., by dealers who are required
licensed common carriers, as provided in
to remit sales tax electronically, as provided under
s. 212.08(9)(b), F.S., and Rule 12A-1.064, F.A.C.
s. 213.755, F.S., from a number of independent owners or
lessors of real property.
Purchases of Tangible Personal Property (TPP)
3 The lease of or license to use real property subject
3 The purchase of tangible personal property by dealers
to the tax imposed by s. 212.031, F.S., by a dealer who
who annually purchase in excess of $10 million of
leases or obtains licenses to use real property from a
taxable tangible personal property in any county for the
number of independent property owners who, except
dealer’s own use.
for the lease or license to the dealer, would not be
3 The purchase of tangible personal property by dealers
required to register as dealers engaged in the business of
who annually purchase at least $100,000 of taxable
leasing real property.
tangible personal property, including maintenance and
3 The lease or license to use real property subject to
repairs for the dealer’s own use, when the taxable status
the tax imposed by s. 212.031, F.S., by operators of
of the property will only be known by its use. The taxable
amusement machines or vending machines who lease
status of the property will be known by its use when
or obtain licenses to use real property from property
the dealer’s normal trade or business characteristics
owners or lessors for the purpose of placing and operating
require the dealer to purchase tangible personal property
an amusement or vending machine.
that will either become a component part of a product
manufactured for sale or will be used and consumed by
the dealer.
General Information for All Direct Pay Permit Holders
Each permit holder must have a valid dealer’s Sales
This permit expires five years from the effective date
listed on the permit. The Department will provide a
and Use Tax Certificate of Registration (Form DR-11)
or Certificate of Authorization to Pay Use Tax (Form
renewal notice to the permit holder 60 days prior to
the expiration date of the permit. A person who does
DR-11U). Upon cancellation of either certificate,
not receive a renewal notice or needs more information
this permit must be canceled and surrendered.
regarding the notice may contact Account Management,
Permit holders may provide a copy of this permit to
MS 1-5730, Florida Department of Revenue, 5050 W
a selling dealer instead of paying tax for authorized
Tennessee St, Tallahassee FL 32399-0160.
purchases to the selling dealer.
In the event the original Sales And Use Tax Direct
Pay Permit is lost or destroyed, the permit holder
Permit holders are required to file tax returns
may obtain a replacement by visiting any local
according to their filing frequency and pay to the
Department of Revenue service center or calling
Department the amount of sales and use tax due
the Department at 850-488-6800. Send written
on transactions for which this permit was extended.
requests to Account Management, MS 1-5730, Florida
A tax return must be filed, according to the filing
Department of Revenue, 5050 W Tennessee St,
frequency, even if no tax is due.
Tallahassee FL 32399-0160.
Recordkeeping requirements:
• Every holder of a Sales and Use Tax Direct
Pay Permit is required to keep and preserve all
information and documentation necessary to
substantiate the holder’s authorization for the
permit. The holder is also required to document
the payment of all tax due on its purchases of
tangible personal property and services.
• A dealer of tangible personal property and
services is not required to collect sales and use
tax, as identified on the direct pay permit, on
sales made to the permit holder.
• Permit holders and dealers selling to permit
holders are required to keep these records until
the taxes imposed and administered by Chapter
212, F.S., may no longer be determined and
assessed under s. 95.091(3), F.S.
• Electronic storage of all required records through
use of imaging, microfiche, or other electronic
storage media will be sufficient compliance with
the provisions of this subsection.
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