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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
Hunting, Fishing, and Camping Sales Tax Holiday

2026 Dates TBA

Offering savings on camping, fishing, and hunting supplies, providing opportunities for tax-free savings for Floridians exercising their constitutional right to hunt and fish.
Back to School Holiday

August 7, 2026 - August 8, 2026

  • 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
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.

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…

Entire Charge Taxable When Printing Charges Taxable in Florida when not Separately-Stated

A taxpayer\’s charges to contributing firms to participate in the publication of financial/legal books were determined to be taxable for sales tax purposes.

Licensing of Customized Software Not Subject to Tax in Florida

A taxpayer\’s sale of customized software was determined to be service transaction that is not subject to Florida sales and use tax.

Florida Determines Amount of Exemption On Multiple Use Property

When a lease involves multiple use of real property, partially taxable and partially exempt, the Department will determine which portion of the total rental charge is exempt from the tax.

Trade-In Credit Not Excluded from Sales Price in Florida

Florida has issued a technical Assistance Advisement stating that store credits issued in cards or paper form for use on a subsequent purchase are not excluded from Florida sales and use tax. The taxpayer believed that the trade-ins are taken…

Florida Will Collect Administrative Collection Processing Fee Beginning September 2009

The Florida Department of Revenue will impose an administrative collection processing fee on various outstanding Department administered and collected taxes, including sales and use taxes.

Florida Legislature Does Not Provide 2009 Sales Tax Holiday

Florida did not pass legislation that would provide a sales tax holiday relief period for back-to-school supplies.

Florida Taxability of Set Up and Delivery Fees

Set up fees charged to a customer by a taxpayer, who sells and rents equipment, were subject to Florida sales and use tax. When a set up fee is included as part of the charge for delivery, the lump sum…

Florida Reduces Electronic Filing Threshold

Florida has amended its rules on electronic filing requirements and lowered the thresholds. The amended rules states that any taxpayer that pays certain taxes, surtaxes, surcharges, and fees, including corporate income, sales and use, and communications, must file electronically if…

Florida Prefiles SST Conformity Legislation

The Florida House of Representatives has received legislation that would bring Florida into conformity with the Streamlined Sales and Use Tax Agreement.

Customized Software Services Exempt in Florida Exempt

A company\’s sale of software created for the medical industry was determined to be a sale of custom software, a non-taxable service transaction when sold separately.

Only Expenses That Comprised Rent Were Taxable in Florida

The Florida Department of Revenue does not have the authority to assess sales and use taxes on the total amount the taxpayer billed his tenants/clients as base rent, as that amount encompassed more than just the total rent charged. The…

No Tax Collected on Out-of-State Drop Shipments to Florida

In a recent Technical Assistance Advisement, the Florida Department of Revenue has determined that no tax need be collected when an unregistered, out-of-state dealer purchases merchandise from a registered out-of state supplier (drop-shipper), but directs the supplier to ship the…

Florida Exemption Qualify for Replacement Industrial Machinery and Equipment

Replacement industrial machinery and equipment qualify for a Florida sales and use tax exemption as repairs, with the exception of the electrical substation.

Florida: Supplies and Materials in Real Property Improvement Contract Taxable

The Florida Department of Revenue issued a Technical Assistance Advisement indicating that a taxpayer engaged in a lump sum real property improvement contract is considered…

Cranes With Operators Constitute an Exempt Service in Florida

A Technical Assistance Advisement was issued by the Florida Department of Revenue clarifying that when a Florida taxpayer provides a crane to a customer on an operated and maintained basis…

Florida Customized Software Taxable If Sold with Hardware

A contract for the sales/lease of customized software together with hardware to implement the software licensed by a software provider to a Florida client was subject to sales tax because the software was sold in conjunction with tangible personal property.

Installation of Door Locks are Florida Real Property Improvements

The Florida Department of Revenue has issued a Technical Assistance Advisement clarifying that the replacement and re-keying of door locks are properly classified as improvements to real property for sales and use tax purposes.