This Out-of-State Purchase Return (Form DR-15MO) is used to report and pay Florida use tax on goods purchased from outside of Florida (internet, mail order, or in person) and brought into Florida for use.
If you are a registered Florida dealer, use your Sales and Use Tax Return (Form DR-15) to report and pay Florida use tax.
If you purchased an aircraft, boat, or motor vehicle outside Florida and then brought it into Florida for use, report and pay use tax as follows:
•    Aircraft – Pay tax to the Department using the Sales and Use Tax Return for Aircraft (Form DR-15AIR).
•    Boats or Motor Vehicles – Pay tax to any county tax collector, licensed private tag agent, or the Florida Department of Highway Safety and Motor Vehicles.
For additional information, visit https://floridarevenue.com/taxes/Pages/consumer.aspx.
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