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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.

Florida Finds Machinery Used to Construct Electric Generating Unit is Exempt.

The State of Florida issued a Technical Assistance Advisement that found that purchases of machinery and equipment for use in a contract between a city and a contractor to construct exempt electricity generating units are exempt from state sales tax.

Florida Tax Holiday Provides Relief During Hurricane Season.

A sales tax and local options sales tax holiday is scheduled in Florida for the first twelve days of the 2005 hurricane season.

Florida Discusses Taxability of Fabrication and Retail Sales.

A Florida Taxpayer who purchased materials for fabrication into various functional shapes that are then permanently installed into real property was required to collect tax on the sale of the finished product.

Florida Discusses Revised Penalty Rate, Resale Certificate and Returns.

In a Tax Information Publication, the Florida Department of Revenue stated that the semiannual and annual returns had been sent to their appropriate filers.

Florida treats a leaseback transaction as a financing arrangement rather than a lease.

In a Technical Assistance Advisement, the State of Florida qualified a taxpayer\’s leaseback transaction as a financing arrangement rather than a true lease.

Florida Discusses Taxability of Optional Facilities.

The Florida Department of Revenue determined that a Florida utility was required to collect sales and use tax from nonresidential customers and gross receipts tax from residential customers for optional facilities that were available for an extra charge.

Florida provides guidance on Taxation of Permanent and Removable Shutters.

The Florida Department of Revenue issued guidance to a contractor who was installing both permanent and removable storm shutters on the same contract.

One time use supplies with restricted sale exempt from Florida tax.

In order to qualify for tax exempt status in Florida, medical devices and tools must meet two qualifications. First, the supplies must be intended for one-time use. Second, they must be required by federal law to contain a prescription legend…

Plant regulators exempt as pesticides in Florida.

Ethylene gas, used in Florida to process fruit, was exempt from taxation as a “plant regulator.” Under Florida regulation “Plant Regulators” are a subcategory of pesticides, which are tax exempt. Originally the taxpayer argued that the ethylene gas should be…

Florida free, monthly publication subject to use tax.

A free publication, distributed monthly in Florida is subject to use tax on the \”cost price\” of production because the publication is not comprised primarily of advertising.

Florida Explains Taxability of Temporary Housing for Hurricane Victims.

In a new release, the State of Florida discussed the guidelines for sales tax levied on housing accommodations for victims of Hurricane Charley. Housing that is rented for a period of six months or more is exempt from tax. If…

Florida exemption of Pollution Control.

A Florida technical assistance advisement was recently published explaining the exemption of a manufacturer’s pollution control equipment. Typically a part of the manufacturing process, the brownstock washing and the oxygen delignification system are used as integral parts of the pulp…

Mortgage and ad valorem tax payments on real property made by a related party subject to Florida sales tax.

An S corporation was owned 100% by a husband and wife; the husband purchased real property in his name to expedite the purchase, intending to transfer the property to the corporation. Since the purchase, the property has been included among…

Florida determined that an LLC subsidiary can pass on profits to its LLC parent without any portion being subject to sales tax as a payment for rent.

A Florida LLC company requested a Technical Assistance Advisement on the taxability of profits being given to a parent LLC by an LLC subsidiary when the subsidiary is located in a building owned by the parent.

In Florida, modified, prepackaged software sold as a single transaction is not subject to tax

If canned software is customized and then sold to a customer in Florida as part of the same transaction then the entire charge is exempt as a professional service.

Florida enacts tax holiday.

Governor Jeb Bush enacted a tax holiday running from July 24, 2004 through August 1, 2004.

Florida determines taxability of new-facility machinery and equipment.

Based on a petition submitted by a Florida taxpayer, a technical assistance advisement has been issued to explain how tax and exemptions apply to new manufacturing facilities.

Florida magazine composed primarily of advertising material and distributed for free exempt from sales and use tax on cost of production.

A publication in Florida which consisted of fifty-nine percent advertising was exempt from tax on the cost of publishing and printing…

Florida anesthesia equipment generally taxable.

Anesthesia equipment purchased for single-time use by a health care practitioner is subject to sales and use tax.

Florida addresses taxable cleaning services.

The Florida Department of Revenue has determined that the following services and combinations thereof are exempt for both residential and non-residential customers…

Florida blood collection tubes not taxable.

In Florida blood collection tubes are exempt from tax, provided they are used along with exempt hypodermic needles and syringes.

Florida exempts qualifying newspaper delivery charges.

The Florida Department of Revenue advises that charges for newspaper delivery services performed by independent carriers are not subject to Florida sales and use tax if the following conditions are met.

Florida exempts housekeeping management services.

Taxpayer requested guidance from the Florida Department of Revenue regarding the tax status of the monthly service fees charged to hospitals for housekeeping management and housekeeping labor.

Florida floor covering retailer tax liability.

A Florida retailer engaged in the business of selling floor coverings at retail, known as \”cash and carry sales\”, stated the charges as a lump sum contract where the price included the charge for installation and consumable materials.