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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 Sales Tax Rates
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

Yes
Remote Seller Nexus Rules
ECONOMIC NEXUS

7/1/2021
MARKETPLACE NEXUS

7/1/2021
Sales Tax Holidays
Home Hardening Sales Tax Holiday

July 1, 2022-June 30, 2024

  • Retail sales of impact-resistant windows, doors, and garage doors
Energy Star Sales Tax Holiday

July 1, 2022-June 30, 2024

  • Retail sale of certain ENERGY STAR appliances including refrigerator/freezer units selling for $3,000 or less, and water heaters, washers or dryers selling for $1,500 or less
Gas Stoves Sales Tax Holiday

July 1, 2023 - June 30, 2024

  • Applies to any gas range or cooktop fueled by combustible gas. Does not include outdoor gas grills, camping stoves, or other portable stoves.
Back to School Holiday

July 29 - August 11, 2024

  • Personal computers or personal computer-related accessories purchased for noncommercial home or personal use having a sales price of $1,500 or less,
  • Items having a sales price of $100 or less per item,
  • School supplies having a sales price of $50 or less per item,
  • Learning aids and jigsaw puzzles having a sales price of $30 or less

More information here.
Disaster Preparedness Sales Tax Holidays

June 1-14, 2024 and August 24 - September 6, 2024

  • Portable generators $3000 or less
  • A tarpaulin or other flexible waterproof sheeting with a sales price of $100 or less •
  • An item normally sold as, or generally advertised as, a ground anchor system or tie-down kit with a sales price of $100 or less
  • A smoke detector or smoke alarm with a sales price of $70 or less
  • A fire extinguisher with a sales price of $70 or less
  • A carbon monoxide detector with a sales price of $70 or less
  • A nonelectric food storage cooler with a sales price of $60 or less

Find the full list of items here.
Freedom Month Sales Tax Holiday

July 1-31, 2024

  • Admissions to live events and shows
  • Electric scooters with a price of $500 or less
  • Boating and water activity supplies
  • Camping supplies
  • Fishing supplies

Find the full list of items here.
Tool Time Sales Tax Holiday

September 1-7, 2024

  • Qualifying items commonly used by skilled trade workers, such as power tools, work boots, and tool boxes, exempt from sales tax on retail sales.

Find the full list of items here.
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

July 1, 2010 - September 30, 2010

Go to Florida Amnesty Page
AMNESTY INCLUSION PERIODS

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

TAX TYPES AND CONDITIONS

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

Penalties, and 25-50% interest due waived.

Status

Inactive

Amnesty Filing Dates

April 19, 2021 - September 30, 2021

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

Remote sales made before July 1, 2021

TAX TYPES AND CONDITIONS

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.
AMNESTY BENEFITS

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
NUMBER OF TAXING AUTHORITIES

69 Sales Tax Jurisdictions
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Florida Resale Certificate
TYPES OF EXEMPTIONS

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
State Tax Web Page

Florida Department of Revenue
Rate Look-Up Page

Florida Sales Tax Rate Look-Up
Registration Link

Register for Florida Sales Tax
History & Fun Facts
HISTORY

  • 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.
FUN FACTS
  • 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.
  • Florida is often referred to as the “Greenbelt Exemption” state. Historically the state had a broad agricultural exemption that led to some entities taking advantage of what a ‘good faith agricultural use of land’ could be.

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Florida Revises Exemption on Machinery and Equipment Used to Increase Productive Output

Florida has issued an amendment to the sales and use tax exemption for machinery and equipment used to increase productive output.

Labor to Repair Baking Pans Exempt in Florida

The purchase of repair labor to re-glaze and straighten baking pans used by bakeries, as well as the purchase of replacement baking pans with a three-year depreciable life, is exempt from Florida sales and use tax as repairs to an…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Florida Amends Rule Regarding Tax Due at Time of Sale

Florida has amended Rule 12A-1.056, regarding the tax due at the time of sale as well as tax returns and regulations.

Florida Leasehold Improvements Not Subject to Sales and Use Tax

The rental or leasing of property in Florida is taxable unless the property is exempt.

Florida Provides Guidance on Taxation of Hotel Rewards Points

Individuals who are members of hotel rewards points programs are not required to pay Florida transient rental tax on rewards points redeemed for a room or room upgrade.

Service Plans Sold with Computer Servers Taxable in Florida

Service plans which were separately stated but sold in conjunction with computer servers are subject to sales and use tax in Florida. Computer servers qualify as tangible personal property. Since they are being sold as part of a tangible personal…

Medical Products With Single Use Label Exempt from Sales Tax in Florida

A Florida business that reprocesses, repairs, and refurbishes medical devices and equipment and sells them with a label indicating that the products are refurbished and intended for single use is exempt from Florida sales and use tax on sales of the products.

Speech Generating Devices Purchased With Prescription Not Taxable

Sales of speech generating devices, accessories, and extended warranties in Florida are exempt from sales and use tax as long as the purchase was made according to an individual prescription written by a physician. The sale of these items to…

Prescribed Catheter and Delivery System Exempt from Florida Sales Tax

The sale of steerable guide catheters and clip delivery systems is exempt from Florida sales and use tax as they are prescribed medical devices used in the treatment of injury, disease, or incapacity of a patient that are temporarily or…

Rental Payments for Equipment Removed from Florida Not Taxable

The Florida Department of Revenue has issued a technical assistance advisement clarifying the taxability of payments on rentals of equipment from Florida dealers that are removed from the state. Rental payments made after equipment has been removed from Florida are…

Florida Sales of Installed Countertops and Built-In Cabinetry Considered Improvements to Real Property

The Florida Department of Revenue has issued guidance concerning contracts to sell and install countertops and cabinets.

Florida Issues FAQs on 2010 Sales Tax Holiday

The Florida Department of Revenue has offered clarification on this year\’s sales tax holiday, taking place from August 13 through August 15, 2010.

Florida Releases Amnesty Details

The Florida Department of Revenue has issued detailed information concerning the tax amnesty program running from July 1, 2010 to September 30, 2010.

Florida Amnesty Program Enacted

The Florida Department of Revenue will develop and implement an amnesty program for taxpayers subject to various state and local taxes, including, corporate income, sales and use, severance, estate, and intangible personal property taxes.

Aircraft Subject to Florida Use Tax

An aircraft that was purchased and repaired in California more than six months to its use in Florida will be subject to Florida use tax because the taxpayer purchased the aircraft with the intent to base and use the aircraft…

Florida SST Conformity Legislation Dies

Florida bill numbers do not carry over from one session to another, so any bills that did not pass are considered dead. Legislation that would have brought Florida into conformity with the Streamlined Sales and Use Tax (SST) Agreement effective…

Signs Sold, but Not Installed, are Taxable in Florida

When a taxpayer sells a sign for delivery or customer pick-up, but is not responsible for the installation of the sign, the sale constitutes a taxable sale of tangible personal property. The taxpayer should collect tax or an exemption certificate…

Truck Rental Business’ Payments to Dealers Not Subject to Florida Tax

A truck rental business’ commission payments to dealers who rented trucks and equipment to customers were found to be not subject to Florida sales tax because the taxpayer did not have use, access, or control over the dealer’s real property,…

Publisher Not Eligible for Refund of Florida Sales and Use Tax

A newspaper publisher and commercial printer failed to demonstrate eligibility for a sales and use tax exemption for industrial machinery and equipment used in expanding manufacturing facilities to increase productive output by at least 10%. To reach the 10% requirement,…

Florida Installation Contract is Contract for the Improvement of Real Property

A Florida taxpayer\’s contract to install a commercial refrigeration system, purchased for a third party vendor, is considered a contract for the improvement of real property for sales and use tax purposes.

Entry Fee to Museum Taxable in Florida

The Florida Department of Revenue determined that payments made by museum patrons to a museum (the taxpayer) for the privilege of entering exhibits are subject to sales and use tax absent any applicable exemptions.

Use of Independent Consultant Does not Create Nexus in Florida

The Florida Department of Revenue found that a taxpayer’s use of an independent consultant in Florida did not create nexus for Florida sales and use tax. The taxpayer is a limited liability company that makes interstate sales of general merchandise…