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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

September 1, 2026 – December 31, 2026

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

July 20, 2026 – August 20, 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.

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.

Certain Florida Delivery Charges Exempt

Florida sales tax and local discretionary sales surtax may be avoided on certain charges for the delivery, inspection, placement, or removal of packaging or shipping materials of furniture, appliances, or similar items by the seller at the location of the…

Inserts Sold as Components of Newspapers Not Taxable in Florida

According to Florida Statute Section 212.08(7)(W), inserts sold as a component of newspapers are not subject to sales tax. To satisfy the requirements, the inserts must be printed by the publisher as part of the newspaper or delivered directly to…

Florida Sale of Property Used to Make Finished Product Taxable

A Technical Assistance Advisement (TAA) was issued concerning Florida sales tax stating that a Florida dealer must collect and remit Florida sales tax on the sale of tangible personal property to a nonresident customer when the property is shipped to…

Florida Company Whose Output Increases by at Lease 10% Eligible for Exemption

A project being conducted at a company qualified for the expanding business exemption from Florida sales/use tax.

Electricity Used in Agriculture Exempt in Florida If Separately Metered

Florida amended its statutes regarding the exemption of electricity consumed directly or indirectly in the production or processing of agricultural products.

Florida Enacts Tax Holiday for Hurricane Preparedness.

Florida Governor, Charlie Crist, signed into law a sales tax holiday from June 1 through June 12, 2007, for certain hurricane preparedness items.

Florida Exempts Pilates Instruction as a Professional Service

The State of Florida has exempted flat fees charged for Pilates instruction, whether for a specific number of classes or for an unlimited number of classes.

Florida Expands Research and Development Exemption

Florida expanded the exemptions previously offered for research and development to include all machinery or equipment used predominantly for these purposes.

Florida Contractors Liable for Taxes on Murphy Beds

Murphy bed sales and installation are taxable for Florida sales and use tax.

Florida’s Floating Docks are Taxable

A Florida technical assistance advisement was posted on November 15, 2006, in response to a taxpayer\’s petition of whether or not floating docks are classified as tangible personal property and therefore exempt when purchased as exclusively for leasing purposes.

Non-Incidental Technical Services Taxable in Florida

At the time of executing a Florida software license and hardware purchase agreement, a purchaser agreed to pay the vendor for technical services exceeding 92 hours, provided they became necessary to complete the project. As such, the state indicated that…

Florida Explains Nexus Guidelines

If the only physical contact with the State of Florida is an annual visit to a single customer, in which no sales orders are taken, it is considered to be immaterial and, therefore, no sales and use tax nexus is created.

Consulting Services Exempt in Florida

Services, including consulting services, are generally exempt from sales tax provided they are not made available in conjunction with the sale of tangible personal property.

Contractors, Not Customers, Owe Tax On Installation Of Cabinetry, Countertops In Florida

According to a Florida Technical Assistance Advisement, the installation of built-in cabinetry, countertops, and millwork is treated as an improvement to real property. Contractors engaged in a lump sum contract are considered final consumers of materials and supplies used in…

Delivery Charges Subject to Florida Sales Tax When Combined with Set-Up Fees.

Although delivery charges are generally exempt from tax when optional and separately-stated, Florida has indicated that they are taxable when combined with taxable installation charges…

Florida Issues Advisement Concerning Advertising Inserts.

The State of Florida issued Technical Assistance Advisement No. 05A-015, clarifying that advertising supplements inserted into free, circulated advertising publications (\”shoppers\”)are exempt from Florida sales and use tax…

Florida States Facilities Charges Are Subject to Tax

In a Technical Assistance Advisement, the State of Florida determined that facilities charges imposed by a utility were subject to sales tax when billed to nonresidential customers requiring enhanced electricity services.

Florida Advises on Taxability of Hotel Internet Charges

The Florida Department of Revenue has issued a Technical Assistance Advisement regarding the taxability of charges for internet access by a hotel to customers.

Florida Passes Legislation to Extend Tax Refund Program

Florida Governor Jeb Bush signed into law a bill that provides for a five year extension of the Economic Development Trust Fund tax refund program for defense contractors and target industry businesses.

Florida Court Rules on Property Used in Prototype

A Florida Court of Appeals affirmed a trial court\’s decision that tangible personal property incorporated into research and development prototypes are tax exempt as research and development costs.

Florida Determines the Taxable Portion of Multiple-Use Lease.

In a Technical Assistance Advisement, the State of Florida addressed the taxability of multiple-use leases.

Florida sales tax holiday: July 23 – July 31, 2005

Florida sales tax holiday is July 23 – July 31, 2005…

Florida Discusses Taxability of Consulting Services Sold With Software.

The Florida Department of Revenue responded to a taxpayer\’s question pertaining to taxability of consulting services that were sold along with a software license.