Florida Sales Tax

Florida Sales Tax At a Glance

Florida Sales Tax State rate: 6%
Maximum combined rate: 8%
Sourcing: Destination
Tax Holidays: None
Governing Body: Florida Department of Revenue

As a destination-based state with many rates and jurisdictions, Florida is one of the more complicated states when it comes to sales tax. As with many states, in Florida one cannot determine the tax rate to use simply by city or zipcode. More specific location details must be used.

Florida sales tax varies by location. There is a state sales tax of 6%. There is also a discretionary sales surtax (county tax) in most counties, bringing the total sales tax as high as 8% in some areas.

You can use our free sales tax calculator to look up Florida sales tax rates by address.

Florida Sales Tax Nexus

Businesses that operate in the state of Florida have nexus for the purposes of sales tax, and are required to collect sales tax on purchases and file and remit those to the Florida DOR.

An out-of-state business may also create a nexus if it meets any of the following criteria:

  • It has one or more employees, agents, or independent contractors who conduct sales or other business activities within the state.
  • It has an office or other place of business in Florida.
  • It assembles, installs, or services and repairs products within the state.
  • It owns or leases real property, or tangible personal property, within the state.
  • It delivers goods to Florida customers via its own truck (whether owned or leased). Note that this doesn’t include freight or common carrier (FedEx/UPS/USPS) shipments.

Out of state businesses who use a drop-shipper who has Florida nexus will find that the drop-shipper is required to collect sales tax. That cost may be passed along to the seller. Check with your drop-shipping companies ahead of time to know how they plan to handle this situation.

Out of state businesses who display tangible personal property (TPP) or services at a trade show will be required to register and collect sales tax if the agreement with the trade show ALLOWS the business to make retail sales of TPP or services. The only time this is exempt is if the written agreement prohibits it. If a sale is allowed, the business has these sales tax obligations even if they do not actually make a sale.

Taxable Sales in Florida

Most goods and a few services are subject to sales tax in Florida. You must collect and remit sales tax if your business sells taxable tangible personal property, electric power or energy, prepaid phones, and secondhand goods.

Most services in Florida are not taxable, but there are a few exceptions. Florida’s taxable services are:

  • Commercial pest control services
  • Non-residential building cleaning services
  • Burglary/security services for residential or commercial property
  • Detective services

If you purchase an item from outside the state of Florida, which is brought or delivered into the state, and if you did not pay sales tax on the item, you owe it as use tax instead.

Groceries and prescription drugs are exempt from sales tax.

Shipping charges are usually taxable in Florida. The only way to avoid this is to do both of the following:

  1. make it a separately stated item on the invoice (and make sure it doesn’t including handlings charges), AND
  2. give customers an option to avoid it (such as a pickup-in-store option).

Florida Sales Tax Registration

New businesses can register online by visiting https://taxapps.floridarevenue.com/IRegistration/. Alternatively, you can complete a paper version of the Florida Business Tax Application (Form DR-1) which can be downloaded here. The form can be mailed to the address shown on the last page of the form, or delivered to a FL Department of Revenue taxpayer service center. Click here for a list of all DOR service centers.

When you register for a sales tax permit in Florida, you will receive several documents. These include:

  • Certificate of Registration (Form DR-11) – This form authorizes you to conduct business at the address shown on the form. It should be visibly and clearly displayed at your place of business.
  • Florida Annual Resale Certificate for Sales Tax (Form DR-13) – This is the form you must provide when you make purchases of items that are normally taxable goods, but which when purchased for a business to resell. This form is reissued yearly.
  • Sales Tax Rate Table (Form DR-2X) – shows the state tax plus local discretionary tax on a county-by-county basis

See the Florida Department of Revenue website to:

Filing Florida Sales Tax

You can pay Florida sales and use tax by:

You are required to file at the following frequency, depending on the amount of sales tax collected:

  • More than $1000: Monthly
  • $501 – $1000: Quarterly
  • $101-500: Semiannual
  • $100 or less: Annual

Businesses can deduct a collection allowance of 2.5% of the first $1,200 due (not to exceed $30) when you file and pay electronically and on time.

Florida Sales Tax Deadlines

Monthly: Due on the 1st day of the month and late after the 20th day of the month following the collection period. For example, if the sale took place during January, then tax is due on the 1st of February and late after the 20th.

Quarterly: Due on the 1st and late after the 20th day of the month following the collection period. For example, if the sale took place during April, then tax is due on the 1st of July and late after the 20th.

Semiannually: Due on the 1st and late after the 20th day of the month following the collection period. For example, if the sale took place during April, then tax is due on the 1st of July and late after the 20th.

Annually: Due on the 1st and late after the 20th day of the month following the collection period. For example, if the sale took place during April, then tax is due on the 1st of January of the followingn year and late after the 20th.

All electronic payments must be submitted by 5:00PM on day of collection, which allows for 1-2 days processing time. Note that this is BEFORE the due date.

If the 20th falls on a weekend or federal or state holiday, then returns will be considered late as of the next business day.

Monthly Sales Tax Due Dates

PeriodDue DateLate After
JanuaryFebruary 1February 20
FebruaryMarch 1March 20
MarchApril 1April 20
AprilMay 1May 20
MayJune 1June 20
JuneJuly 1July 20
JulyAugust 1August 20
AugustSeptember 1September 20
SeptemberOctober 1October 20
OctoberNovember 1November 20
NovemberDecember 1December 20
DecemberJanuary 1 (following year)January 20 (following year)

Quarterly Sales Tax Due Dates

PeriodDue DateLate After
January – March (Q1)April 1April 20
April – June (Q2)July 1July 20
July – September (Q3)October 1October 20
October – December (Q4)January 1 (following year)January 20 (following year)

Semiannual Sales Tax Due Dates

PeriodDue DateLate After
January – JuneJuly 1July 20
July – DecemberJanuary 1 (following year)January 20 (following year)

Annual Sales Tax Due Dates

PeriodDue DateLate After
January – DecemberJanuary 1 (following year)January 20 (following year)

Penalties and Interest

Florida is serious about applying penalties and interest to those who fail to file or do not file by the given deadlines. For a return that is filed late or tax paid late, or if the return is incomplete, a penalty of 10% of the tax due is assessed. If that amount is less than $50, then the penalty is $50 instead. If you do not owe taxes but file late, you will be assessed a $50 penalty.

In addition to penalties, the Florida Department of Revenue also charges interest on unpaid taxes. The rate can change, so it’s posted on the DOR website at http://floridarevenue.com/taxes/taxesfees/Pages/tax_interest_rates.aspx. As of the time of this writing, the current interest rate is 7%.

Florida Sales and Use Tax Resources:

Florida Sales Tax Software

Tax payers in Florida can use our TaxTools sales tax software to accurately calculate and collect Florida sales tax on websites or other applications. TaxTools scrubs Florida addresses and determines the correct sales tax rate for all orders shipping within the state of Florida. Configuring sales tax on your e-commerce site has never been easier. Contact us for more information or sign up for a free trial of the TaxTools software.

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