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FloridaSales Tax

A Complete Guide For Businesses

Automate My FloridaSales Tax Filings

State Rate
6.00%

Local Tax
yes

Phone
(850) 488-6800

General requirements

Florida is a destination-based state (sales are taxed where the buyer is located).

  • Sales tax is charged on each sale, admission, storage, or rental in the state (unless exempt) and some services
  • For manufacturers, purchases used for production aren’t taxed
  • For distributors, items purchased for resale aren’t taxed
  • All registered businesses are issued a Florida Annual Resale Certificate to use for exempt sales

Sales tax should be reported using Form DR-15. Instructions are provided on Form DR-15N. You can also file and pay electronically using the Department's File and Pay web page.

Rates

Florida's sales tax rate is 6% with the following exceptions:

  • 4% on amusement machine receipts
  • 5.8% on the lease or license of commercial real property
  • 6.95% on electricity

The additional local tax depends on the county, where rates range from .5% to 2%. Some counties do not impose additional taxes. A breakdown by county is available here.

Counties in Florida also charge local option transient rental taxes on rentals or leases of accommodations when rented for six months or less.

How food is taxed

Food and beverages sold in restaurants are subject to state sales tax of 6% plus applicable county tax. General grocery items are exempt.

Nexus in Florida

A business is considered a “dealer” with an established tax presence in the state if it:

  • Is a Florida business or resident
  • Has a physical location in Florida to sell or store merchandise or property
  • Has agents in Florida who solicit or transact business on behalf of the dealer
  • Delivers merchandise into Florida in vehicles that are owned or leased by the dealer
  • Owns land or buildings in Florida

Filing schedule

Returns and payments are due on the 1st and are considered late after the 20th day of the month following each reporting period. A return must be filed for each reporting period, even if no tax is due.

Most new businesses are set up to file and pay sales tax quarterly. Your filing frequency is determined by annual sales tax collections as indicated below:

  • Annual filers: $100 or less
  • Semi-annual filers: $101 - $500
  • Quarterly filers: $501 - $1,000
  • Monthly filers: More than $1,000

You can call the Department of Revenue to request a change of status when applicable.

When you electronically file and pay on time, you’re eligible for the following discount: 2.5% of the first $1,200 of tax due, not to exceed $30 per location.

Registering to collect sales tax in Florida

Businesses must register each location to collect, report and pay sales tax. You can register using the online registration system or submit a paper Form DR-1.

Once registered, you will be sent a Certificate of Registration, a Florida Annual Resale Certificate for Sales Tax, and tax return forms. The Certificate of Registration must be displayed in a clearly visible place at your business location.

Penalties

Florida charges interest on any taxes not filed or paid on time (by the 20th of the following month). A floating rate of interest applies. It’s currently at 8% and is updated twice a year, on January 1 and July 1. Rates are published here.

See how easy it is to automate your sales tax filings.

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