Florida imposes a 6% state sales tax, and many counties charge an additional discretionary surtax. If you sell taxable goods or services in Florida, you may be required to collect and remit sales tax. This guide explains who needs to register, what’s taxable, current tax rates, and filing requirements to help your business stay compliant.
Florida Sales Tax at a Glance (2026)
| Topic | Key Information |
| State sales tax | 6% |
| Economic nexus | $100,000 in remote sales |
| Sales tax permit required | Yes |
| Local surtax | 0.5%–2.5% (varies by county) |
| Filing frequency | Monthly, quarterly, or annually |
| Registration | Florida Department of Revenue |
When Do You Have Sales Tax Nexus in Florida?
You generally have sales tax nexus if your business:
- Has a storefront, office, warehouse, or employees in Florida
- Stores inventory in a Florida warehouse or fulfillment center
- Exceeds $100,000 in remote sales to Florida customers during the previous calendar year
If you meet any of these conditions, you’ll generally need to register and collect Florida sales tax.
Sales tax nexus is the connection that requires your business to collect and remit Florida sales tax.
Physical locations, employees, and inventory stored in Florida all create physical nexus. Remote sellers may also establish nexus by exceeding $100,000 in Florida sales during the previous calendar year. If you store inventory through services like Amazon FBA, be sure to monitor where your products are located, as inventory stored in Florida may create a tax obligation.
What Is Taxable in Florida?
Florida taxes most tangible personal property but exempts many professional services. Understanding what’s taxable can help you avoid collecting too much, or too little, sales tax.
Taxable goods include:
- Clothing
- Electronics
- Furniture
- Auto parts
- Building materials
Most professional services, such as legal, accounting, and consulting, are not taxable. However, repair services for tangible personal property and certain business services are taxable.
Common exemptions include:
- Groceries
- Prescription drugs
- Certain medical devices
- Purchases made with valid resale certificates
Florida taxes most tangible goods but takes a narrower approach to services. Understanding the distinction keeps you from over-collecting (which frustrates customers) or under-collecting (which frustrates the Department of Revenue).
Registering for a Florida Sales and Use Tax Permit
Before collecting a single penny of sales tax, you need a valid Florida sales tax permit. Collecting without one is illegal, and so is failing to register when you’re required to.
Application Process and Documentation
Register online through the Florida Department of Revenue by completing Form DR-1. Here’s the process:
- Complete Form DR-1 through the Florida Department of Revenue.
- Provide your business information and FEIN.
- Receive your Certificate of Registration.
- Display the certificate at each business location.
Processing typically takes 5–10 business days.
Florida Sales Tax Rates
Getting the rate right is where many sellers stumble. Florida’s tax rate isn’t a single number: it’s a combination of state and local components.
State Sales Tax vs. Discretionary Sales Surtax
Florida’s state sales tax rate is 6%. On top of that, most counties impose a discretionary sales surtax that ranges from 0.5% to 2.5%, depending on the county. In 2026, Miami-Dade County charges a 1% surtax, while Hillsborough County (Tampa) charges 1.5%. Duval County (Jacksonville) sits at 1.5% as well.
Destination-Based Sourcing
Florida uses destination-based sourcing, meaning the sales tax rate is based on where the customer receives the product, not where the seller is located.
Filing Requirements and Deadlines
Once you’re registered and collecting, you need to remit what you’ve collected on schedule. Florida doesn’t let you hold onto that money indefinitely.
Determining Your Filing Frequency
The Department of Revenue assigns your filing frequency based on your estimated or actual tax liability:
- Annual filers: businesses collecting less than $100 in tax per year, due by April 1.
- Quarterly filers: businesses collecting $100 to $500 in tax per year.
- Monthly filers: businesses collecting more than $500 per year, with returns due on the 1st of the following month and late after the 20th.
Here’s a detail many sellers miss: Florida offers a collection allowance of 2.5% (capped at $30 per reporting period) if you file and pay on time. It’s not a fortune, but over a year of monthly filings, that’s up to $360 back in your pocket for simply being punctual.
Late filings may result in penalties, interest, and additional assessments. Businesses that intentionally fail to collect or remit sales tax may face significant civil or criminal penalties.
Marketplace Facilitator Rules
If you sell through Amazon, Etsy, Walmart Marketplace, or eBay, the platform generally collects and remits Florida sales tax on your behalf. However, if you also sell through your own website, at events, or through direct invoices, you’re responsible for collecting sales tax on those sales if you have nexus. Keep marketplace and direct sales records separate to ensure accurate filings.
FAQs
What is the Florida sales tax rate?
Florida’s state sales tax rate is 6%, plus a local discretionary surtax in many counties.
Who needs to collect Florida sales tax?
Businesses with a physical presence in Florida or more than $100,000 in remote sales generally must collect Florida sales tax.
How do I register for a Florida sales tax permit?
Register online through the Florida Department of Revenue by completing Form DR-1.
Does Amazon collect Florida sales tax?
Yes. Marketplace facilitators like Amazon, Etsy, and eBay generally collect and remit Florida sales tax on marketplace sales.
What happens if I file my Florida sales tax return late?
Late filings may result in penalties, interest, and other enforcement actions by the Florida Department of Revenue.
Final Thoughts
Staying compliant with Florida sales tax starts with determining whether you have nexus, registering for a sales tax permit, collecting the correct tax, and filing returns on time. Taking these steps can help you avoid penalties and keep your business compliant.
Need help with Florida sales tax registration, filings, or compliance? Contact our tax professionals today.
