Florida Sales Tax

On this page you will find handy sales and use tax information about Florida.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Florida that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

6.000% The state has reduced rates for sales of certain types of items.

Range of Local Rates

0% – 2.5% A cap on the local sales/use tax applies on sales of any item of tangible personal property. Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax






Severe Weather Holiday

May 28 - June 6, 2021

1. Selling for $20 or less: Reusable ice
2. Selling for $40 or less: Any portable, self-powered light source (candles, flashlights, lanterns)
3. Selling for $50 or less: Any gas or diesel fuel container, including LP gas and kerosene containers; Batteries, including
rechargeable batteries, certain sizes only; Radios (powered by battery, solar, or hand-crank) Two-way or Weather band
4. Selling for $60 or less: Coolers and ice chests (food storage, non-electrical); Portable power bank
5. Selling for $1,000 or less: Bungee cords; Ground anchor systems; Ratchet straps; Tarpaulins (tarps); Tie-down kits; Visqueen, plastic sheeting, plastic drop cloths, and other flexible waterproof sheeting
6. Selling for $1,000 or less: Portable generators used to provide light or communications or to preserve food in a power outage

Visit the Florida DOR’s web page for more information.

"Freedom Week" Sales Tax Holiday

July 1-7, 2021

Purchases of admissions to music events, sporting events, cultural events, specified performances, movies, museums, state park annual passes, and fitness facilities for events held from July 1 – December 31, 2021, will be tax free. Additionally, purchases of season tickets are also exempted.

The sales tax holiday also applies to sales of boating and water activity supplies, camping supplies, fishing supplies, general outdoor supplies, and sports equipment (purchase price restrictions apply).

Back to School Holiday

July 31 - August 9, 2021

1. Clothing, footwear, and certain accessories selling for $60 or less per item
2. Certain school supplies selling for $15 or less per item
3. The first $1,000 of the sales price of personal computers and certain computer-related accessories, when purchased for noncommercial home or personal use



Amnesty Filing Dates

July 1, 2010 - September 30, 2010

Go to Florida Amnesty Page

State and local option tax liabilities due before July 1, 2010.


Covers sales and use tax, communications services tax, estate tax, and motor fuel tax.


Penalties, and 25-50% interest due waived.



Amnesty Filing Dates

April 19, 2021 - September 30, 2021

Go to Amnesty Provisions in S.B. 50, Section 25

Remote sales made before July 1, 2021


As a result of Florida’s economic nexus legislation, businesses making remote sales into Florida must register and collect sales and use tax on such transactions, if the business has made taxable remote sales in excess of $100,000 over the previous calendar year, effective July 1, 2021. Affected businesses not previously registered with the Florida Department of Revenue have until September 30, 2021, to complete a Florida Business Tax Application and avoid a “look back” review of previous remote sales and use taxes due.


Relief of liability for tax, penalty, and interest due on remote sales that occurred before July 1, 2021

Administration Information
Streamlined Sales Tax Status

Advisory State


69 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information

Florida Resale Certificate


Product types of exemptions: Research or Development Costs, Industrial Machinery and Equipment (various industries, recycling & pollution control), Certain Repair and Labor Charges (mining, construction, and manufacturing SIC codes), Energy Related Activities, Medical and General Grocery Items


Entity types of exemptions: Governmental entities, including states, counties, municipalities, and political subdivisions; certain nonprofit organizations


Florida Exemption Certificate Forms

State Links
History & Fun Facts

  • The Florida sales and use tax was enacted in 1949.
  • The Important U.S. Supreme Court sales tax case, Scripto, Inc. v. Carson, in 1960, was spurred by the state of Florida attempting to assess Scripto, a Georgia based retailer with no offices in Florida, for use tax on sales made by independent contractors working on Scripto’s behalf in Florida. The case made it all the way to the U.S. Supreme Court, and the Court held that the difference between regular employees and independent contractors was “without constitutional significance.” The Court determined that if distinctions between the two types are permissible, it would only open the door to tax avoidance tactics.

  • Florida is known for being the state that checks the Bill of Ladding per trucks entering the state for nexus leads; that being said, other states may be doing the same.
  • Many Florida counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Florida Enacts Economic and Marketplace Nexus Legislation

Remote sellers and marketplace facilitators must register to collect tax in Florida if they exceed the state’s economic nexus threshold, effective July 1, 2021.

Post-Wayfair Remote Seller Nexus: What’s Going on in the Southeast?

Like the rest of the country, the Southeast region of the U.S. is not immune to the changes created by the South Dakota v. Wayfair decision. In fact, 2020 presented a slew of changes in the southeast that have big…

Florida Supreme Court Declines Review of Airbnb Short-Term Rental Local Tax Dispute

Airbnb and other short-term rental platforms were not considered dealers for purposes of the Florida Tourist Development Tax and were not required to collect and remit the tax.

Sales Tax Nuances of Trade Show Attendance

Trade show attendance in another state can create physical nexus and trigger sales tax obligations. Learn key nuances of trade show rules across the states.

Florida Reduces Sales Tax Rate for Rental, Lease, or License to Use Real Property

The Florida sales tax rate imposed on commercial rentals will decrease from 5.7 to 5.5 percent, effective January 1, 2020.

Florida Provides Guidance on Application of Discretionary Sales Surtax

The Florida Department of Revenue has issued guidance on the application of the $5,000 discretionary sales surtax.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Florida Establishes Sales Tax Credit Scholarship Program, Effective October 1, 2018

The new Florida Sales Tax Credit Scholarship Program authorizes tenants of a commercial rental property to receive a credit against the state sales tax due on rent, lease, or license fee payments.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

U.S. Supreme Court Denies Request to Review Florida Ruling on Satellite and Cable TV Services

The U.S. Supreme Court denied a taxpayer’s petition to review a Florida Supreme Court ruling which reversed a lower court’s ruling concerning the tax rate on satellite versus cable services.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Reduction of Florida Sales Tax on Commercial Real Property Leases to Commence January 2018

Beginning January 1, 2018, Florida’s sales tax rate imposed on the total rent charged for renting, leasing, letting, or granting a license to use commercial real property is reduced.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Additional Payments For Real Property Lease Taxable in Florida

A Florida lessor failed to charge, collect, and remit sales tax to the state on payments made in addition to rent from a lessee. The lessor was audited, and the state assessed sales tax on the additional payments.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Florida Statute Imposing Tax on Florists Does Not Violation U.S. Constitution

A Florida statute that imposes a sales and use tax on florists did not violate the Commerce Clause of the U.S. Constitution as applied to online sales of flowers, gift baskets, and other tangible personal property.