eFile and Pay Sales and Use Tax, Prepaid Wireless Fee, and Solid Waste Fees and Surcharges

Effective October 1, 2025, Florida’s sales tax on commercial rentals has been repealed. If your sales and use tax account was used only for commercial rentals, it has been automatically closed.

Any rent or license fee payments received after October 1, 2025, for periods before October 1, 2025, must still be reported and remitted in the month they are collected. If your account is closed and you need assistance reporting prior-period payments, please contact the Department.

For more information, view Tax Information Publication #25A01-04.

If you still have questions, call Taxpayer Services at (850) 488-6800 or email fdortaxpayerservices@floridarevenue.com.

The Department is aware that some taxpayers using older Apple/Mac Safari or Chrome browser versions may encounter a security message when attempting to use the Guest User login button to File a Return. The message says: “This website may be impersonating portal.florida.revenue.com to steal your personal information, you should go back to the previous page.” If you encounter this message, please ensure you have installed the latest macOS Tahoe version (version 26.0.1 or later).

Effective January 1, 2026, the discretionary sales surtax (local sales tax) rate in the following counties will decrease to 0.5%:

• Martin County. See Tax Information Publication Number 25A01-14.
• Palm Beach County. See Tax Information Publication Number 25A01-15.

Discretionary sales surtax rate expirations were extended in the following counties:

• Hillsborough County. See Tax Information Publication Number 25A01-12.
• Jackson County. See Tax Information Publication Number 25A01-13.

For a complete list of discretionary sales rates for 2026, see Discretionary Sales Surtax Information for Calendar Year 2026 (Form DR-15DSS).

To assist taxpayers with using the new eFile and Pay system, the Department of Revenue has published video guides and user guides. To view these resources, visit the Florida Department of Revenue Youtube webpage and the eFile and Pay Information Center - User Guides webpage.

To retain copies of prior sales and use, solid waste, and prepaid wireless tax filings, taxpayers must log in to the prior system and download their records. Filing history will remain accessible through March 31, 2026. After that date, access to the prior system will be disabled.

Alternatively, taxpayers may request copies at any time by submitting a Request for Copy of Tax Return (Form DR-841), available on the Department's Forms and Publications page under the Account Management and Registration section.

For updates on the new system, visit the Department’s eFile and Pay Information Center.