Florida Sales Tax Rate & Rules (2026)

Last updated: 2026-03-27

What is the sales tax rate in Florida?

What is taxable in Florida?

How do you register to collect sales tax in Florida?

What is the economic nexus threshold for Florida?

How to register for sales tax in Florida

Before you can collect sales tax, you need to register with the Florida Department of Revenue. Here is the step-by-step process.

1. Register online through the Florida Department of Revenue at floridarevenue.com using Form DR-1
2. Provide your FEIN or SSN, business entity type, and each Florida location where you sell
3. Registration is free — Florida does not charge for a Sales Tax Certificate of Registration
4. A separate registration is required for each business location
5. Applications are typically processed within 5-10 business days

How to collect sales tax in Florida

Once registered, you are responsible for charging the correct amount of sales tax on every taxable transaction. Here is how the collection process works in Florida.

1. Determine taxability — Florida taxes most tangible goods but exempts groceries, prescription drugs, and most digital goods
2. Calculate the combined rate (state 6% + county discretionary surtax) based on the delivery destination
3. County surtaxes apply only to the first $5,000 of a single transaction
4. Charge sales tax at the point of sale and display it as a separate line item
5. Accept Florida resale certificates (Form DR-13) from qualifying buyers purchasing for resale
6. Keep all records, receipts, and exemption certificates for at least 3 years

How to file and remit sales tax in Florida

Filing your sales tax return on time is critical to avoid penalties. Florida requires electronic filing for most businesses.

1. File electronically through the Florida DOR e-Services portal
2. Filing frequency is assigned based on tax collected: monthly ($1,000+/year), quarterly ($501-$999/year), semi-annually ($101-$500/year), or annually ($100 or less/year)
3. Returns are due on the 1st of the month following the reporting period, with payment due by the 20th
4. Report gross sales, exempt sales, taxable sales, and county surtax amounts
5. Early filers may qualify for a collection allowance (2.5% of the first $1,200 collected)
6. Retain all records for at least 3 years

What is exempt from Florida sales tax?

Not everything is subject to sales tax. Florida provides exemptions for certain products, buyers, and uses. Always verify the specific exemption requirements with the Florida Department of Revenue.

• •Sales for resale with a valid Florida resale certificate (Form DR-13)
• •Grocery food (unprepared food for home consumption)
• •Prescription drugs and certain medical products
• •Agricultural equipment, supplies, and farm-related items
• •Sales to the federal government and Florida government agencies
• •Industrial machinery and equipment for new or expanding businesses (may qualify for tax refund)
• •Commercial fishing boats, nets, and supplies

What are the highest combined sales tax rates in Florida?

Because Florida allows local jurisdictions to add their own sales taxes on top of the state rate, combined rates vary by location. Here are some of the highest combined rates in major Florida cities.

What is use tax in Florida?

Florida use tax applies when you purchase taxable goods from out-of-state vendors who do not collect Florida sales tax. The use tax rate is the same as the combined sales tax rate (6% state + applicable county surtax). Businesses must report use tax on their regular sales tax return (Form DR-15). Common triggers include online purchases, equipment from out-of-state suppliers, and goods withdrawn from inventory for personal use.

Does Florida have marketplace facilitator rules?

Florida requires marketplace facilitators (including Amazon, eBay, Etsy, Walmart Marketplace) to collect and remit sales tax on behalf of third-party sellers for sales delivered into Florida. This applies if the facilitator's total Florida sales exceed $100,000. If all your sales are through a qualifying marketplace, the facilitator handles the sales tax obligation for those transactions.

What are the penalties for sales tax non-compliance in Florida?

Florida charges a late-filing penalty of 10% of the tax due (minimum $50) for each late return, plus a late-payment penalty of 10% of the amount due. Interest accrues at a floating rate (typically around 7-12% annually). A collection allowance is forfeited if the return is filed or paid late. Criminal penalties for fraud or willful evasion include fines up to $5,000 and imprisonment up to 5 years.

This is general information, not legal or tax advice. Tax rules change frequently — always verify with the official state agency. Sources: Florida Department of Revenue.