Florida is a destination-based state (sales are taxed where the buyer is located).
Florida's sales tax rate is 6% with the following exceptions:
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.
Food and beverages sold in restaurants are subject to state sales tax of 6% plus applicable county tax. General grocery items are exempt.
A business is considered a “dealer” with an established tax presence in the state if it:
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:
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.
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.
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.