Before you begin business in Florida, you must first find out if your business activity or products will be subject to sales and use tax. If it is, you must
register to collect sales tax or pay use tax. Here is a partial list of business activities that require you to register with the Florida Department of Revenue:
- Sales of taxable items at retail.
- Repairs or alterations of tangible personal property.
- Rentals, leases, or licenses to use real property (for example: commercial office space or mini-warehouses).
- Rentals of short-term living accommodations (for example: motel/hotel rooms, beach houses, condominiums, timeshare resorts, vacation houses, or travel
- Rentals or leases of personal property (for example: vehicles, machinery, equipment, or other goods).
- Charges for admission to any place of amusement, sport, or recreation.
- Manufacturing or producing goods for retail sales.
- Selling service warranty contracts.
- Operating vending or amusement machines.
- Providing taxable services (for example: investigative and crime protection services, interior nonresidential cleaning services, or nonresidential pest
Businesses must register each location to collect, report and pay sales tax. You can register using the
registration system or submit a paper Florida Business Tax Application
Once registered, you will be sent a Certificate of Registration (Form DR-11), a
Florida Annual Resale Certificate for Sales Tax (Form DR-13), and tax return forms. If you are registered to pay use tax only,
you will not receive a resale certificate. The Certificate of Registration must be displayed in a clearly visible place at your
You must notify the Florida Department of Revenue if you:
- change your business name;
- change your mailing address;
- change your location address within the same county;
- close or sell your business; or
- your business becomes active and you will sell or rent taxable property or services.
The quickest way to notify the Department is to update your account
You must submit a new registration using the online registration system or complete a paper
Florida Business Tax Application (Form DR-1 ) if you:
- move your business location from one Florida county to another;
- add another location;
- change your legal entity; or
- change the ownership of your business.
Sales and use tax is reported using a Sales and Use Tax Return
). Instructions (Form DR-15N ) are available. You can file and
pay sales and use tax electronically using the Department's free and secure File and Pay website, or you may buy software from a vendor.
Returns and payments are due on the 1st and late after the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or state or
federal holiday, returns are timely if filed electronically, postmarked or hand-delivered on the first business day following the 20th. For example, if the sale took
place during January and you file returns monthly, your tax return is due February 1 and late after February 20; however, if you file quarterly, your return is due April
1 and late after April 20. A return must be filed for each reporting period, even if no tax is due.
When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation
number not later than 5:00 p.m., ET, on the business day prior to the 20th to avoid penalty and interest. For a list of payment due dates, visit the Department's forms
web page and select the current year Florida e-Services Calendar of Due Dates (Form DR-659) under the
When you electronically file your sales and use tax return and electronically pay timely, you are entitled to deduct a collection allowance. The
collection allowance is 2.5% (.025) of the first $1,200 of tax due, not to exceed $30.
You can sign up
to receive an email every reporting period, reminding you of the due date. This subscription service is for paper filers only. Electronic filers are automatically signed
up to receive reminders when they enroll.
Taxpayers who paid $20,000 or more in sales and use tax during the most recent state fiscal year (July 1 - June 30) are required to file and pay electronically
during the next calendar year.
If you file your return or pay tax late, a late penalty of 10% of the amount of tax owed, but not less than $50, may be charged. The $50 minimum penalty applies even
if no tax is due. Penalty will also be charged if your return is incomplete. A floating rate of interest applies to underpayments and late payments of tax. Interest rates
can be found on the Department's Tax and Interest Rates web page.
Most new businesses are set up to file and pay sales and use tax quarterly. Depending on the amount of tax you collect, you may qualify for a different filing
Filing Frequency Limits
|Sales Tax Collected During
State Fiscal Year July 1 - June 30
|Return and Payment
|More than $1,000
|$501 - $1,000
|$101 - $500
|$100 or less
If you qualify and would like to change your filing frequency, contact Taxpayer Services at 800-352-3671.