Florida ​​Sales and Use Tax

Sales Tax

Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt. Sales tax is added to the price of taxable goods or services and collected from the purchaser at the time of sale. Florida's general state 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, and 6.95% on electricity.

Use Tax

Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. For example:

  • If you buy a taxable item in Florida and did not pay sales tax, you owe use tax.
  • If you buy an item tax exempt intending to resell it, and then use the item in your business or for personal use, you owe use tax.
  • If you buy a taxable item outside Florida and bring it into (or have it delivered into) Florida, and you did not pay sales tax on the item, you owe use tax.

Discretionary Sales Surtax

Many Florida counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax. The county surtax rate applies to a taxable item or service delivered into a county imposing a surtax. (The surtax rate that applies to motor vehicles and mobile homes is determined by the home address of the purchaser.) For a list of discretionary sales surtax rates, visit the Department's Forms and Publications web page and select the current year Discretionary Sales Surtax Information (Form DR-15DSS) under the Discretionary Sales Surtax section, updated yearly in November.

For certain transactions, only the first $5,000 of a taxable sale or purchase is subject to the discretionary sales surtax.

Transient Rental Taxes

In addition to state sales and use tax and discretionary sales surtax, Florida law allows counties to impose local option transient rental taxes on rentals or leases of accommodations in hotels, motels, apartments, rooming houses, mobile home parks, RV parks, condominiums, or timeshare resorts for a term of six months or less. For a list of local option transient rental taxes, visit the Department's Local Option Taxes web page.

In many counties, the local transient rental taxes are reported and remitted directly to the local government; however, sales tax and discretionary sales surtax on transient rentals are always reported and remitted to the Department. View a list of the Local Option Transient Rental Tax Rates (Tourist Development Tax Rates) (Form DR-15TDT PDF Icon).

Who Must Pay Tax

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 parks).
  • 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 control services).

How Tax is Calculated

Sales tax and discretionary sales surtax are calculated on each taxable transaction. Florida uses a bracket system for calculating sales tax when the transactions fall below or in between whole dollar amounts. Multiply the whole dollar amount by the tax rate (6% plus the county discretionary sales surtax rate) and use the bracket system to figure the tax on amounts less than a dollar. The Florida Department of Revenue has the Common Sales Tax Brackets (Form DR-2X PDF Icon) to help you. Additional sales tax brackets can be found on the Department's Tax and Interest Rates web page.

Any person making taxable sales in Florida must separately state Florida sales tax on each customer’s invoice, sales slip, receipt, billing, or other evidence of sale. The sales tax and discretionary sales surtax may be shown as one total, or the sales tax and surtax may be shown separately.

Effective tax rates and rate divisors may be used by certain industries when it is impractical to separately state Florida sales tax on an invoice, sales slips, receipt, billing, or other evidence of a sale. These industry specific effective tax rates and rate divisors, and instructions for computing sales tax and discretionary sales surtax are available in the following brochures:

  • Sales and Use Tax on Alcoholic Beverages (GT-800046 PDF Icon)
  • Sales and Use Tax on Amusement Machines (GT-800020 PDF Icon)
  • Sales and Use Tax on Concession Stands (GT-800003 PDF Icon)
  • Sales and Use Tax on Vending Machines (GT-800041 PDF Icon)

Tips for Filing Your Return

  • File on time for each reporting period even if no tax is due. Don't skip reporting periods or add a partial reporting period to the next return.
  • If you file a paper return, you can sign up to receive a due date reminder email every reporting period. Electronic filers are automatically signed up to receive reminders when they enroll.
  • Sales reported on lines A through E of the Sales and Use Tax Return (Form DR-15 PDF Icon) may have different tax rates. Enter your transactions on the right lines so no additional tax will be due.
  • Compute the correct sales tax, including discretionary sales surtax (county tax), if any. Common Sales Tax Brackets (Form DR-2X PDF Icon) are available to help you.
  • Complete all information on your return, including front and back. Be sure to include your signature and your preparer's signature.
  • If you are reporting discretionary sales surtax (county tax) collected, you must complete the back of your return. Need more information? Take our tutorial How to Calculate, Collect, and Report Your Discretionary Sales Surtax.
  • Don't include tax collected in gross sales. If you include the tax collected in gross sales, it will increase the amount of tax due and you will receive a bill for additional tax due.
  • When you electronically file and pay on time, you may take a collection allowance. Be sure to calculate it correctly. The collection allowance is 2.5% (.025) of the first $1,200 of tax due, not to exceed $30 for each reporting location. If you have less than $1,200 in tax due, your collection allowance will be less than $30.

Registration and Account Changes

Businesses must register each location to collect, report and pay sales tax. You can register using the online registration system or submit a paper Florida Business Tax Application (Form DR-1 PDF Icon).

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 business location.

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 online.

You must submit a new registration using the online registration system or complete a paper Florida Business Tax Application (Form DR-1 PDF Icon) 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.

File and Pay Tax

Sales and use tax is reported using a Sales and Use Tax Return (Form DR-15 PDF Icon). Instructions (Form DR-15N PDF Icon) are available. You can file and pay sales and use tax electronically using the Department's free and secure File and Pay web page, or you may purchase software from a vendor PDF Icon.

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 no 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 and Publications web page and select the current year Florida e-Services Calendar of Due Dates (Form DR-659) under the e-Services section.

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.

Filing Frequency

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 frequency.

Filing Frequency Limits

Annual Sales Tax Collections Return and Payment Filing Requirement
More than $1,000 Monthly
$501 - $1,000 Quarterly
$101 - $500 Semiannual
$100 or less Annual

If you qualify and would like to change your filing frequency, call the Department's Tax Information and Assistance line at 850-488-6800 Monday-Friday, excluding holidays.

Florida Annual Resale Certificate for Sales Tax

Businesses that register with the Florida Department of Revenue to collect sales tax are issued a Florida Annual Resale Certificate for Sales Tax. The certificate allows business owners, or their representatives, to buy or rent property or services tax free when the property or service is resold or re-rented.

Certificates expire on December 31 of each year. Registered, active dealers are issued a new resale certificate annually. Registered, active dealers who electronically file their tax returns are required to print their own certificate. Dealers who file paper returns will be mailed a new certificate each year in mid-November.

A business that sells or rents property or services tax free must document each tax-exempt sale when the property or service is resold or re-rented by obtaining a copy of the customer’s certificate or an authorization number issued by the Department. For more information, visit the Department's Annual Resale Certificate for Sales Tax web page.