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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 taxability of medical products.

Medical products and devices with labels signifying one-time use by prescription only are exempt from Florida sale and use tax.

Florida materials used for improvements to real property taxable.

The petitioner, in this particular case, produced control panels which, when installed, made improvements to the real property.

Florida respiratory care products taxability discussed.

The health care practitioner is responsible for paying tax on physical and respiratory therapy equipment, provided that the equipment is not a one-time use prescription product or is not prescribed by a physician to be resold or rented to the…

Florida for-profit nursing home electricity purchase exempt.

A for-profit nursing home in Florida which provides physical therapy services to its residents qualifies for a sales tax exemption for the purchase of electricity because the services that it provides are not commercial in nature. The physical therapy company…

Florida advertising publication exempt.

In Florida, a publication which is primarily advertising, distributed on a monthly basis through the mail free of charge, is exempt from sales and use tax. (Florida Department of Revenue, FL-TAA 03A-055, November 14, 2003)

Electricity purchased for residential use is tax exempt in Florida.

A customer who uses electricity strictly for residential purposes can seek a refund from their utility provider if they have been paying sales taxes on their purchases if specified requirements are satisfied. (Technical Assistance Advisement, No. 03A-053, November 10, 2003.)

Florida software sales made over the internet may be exempt.

Software sales are exempt from sales and use tax if the taxpayer does not have retail locations in Florida, the software is sold over the internet and delivered electronically through a download, and no physical products are delivered to the…

The Florida Court of Appeals has affirmed that prorated tax can be imposed on leases of gaming equipment and on concession sales made on certain cruise ships.

Florida statutes allow for partial sales tax exemptions when vessels engage in intrastate and interstate or foreign commerce. The tax is prorated based on total miles traveled and the amount of miles traveled within Florida’s taxing jurisdiction. The distance at…

Florida taxability of leased vehicles.

A Technical Assistance Advisement has been issued by the Florida Department of Revenue regarding the sales tax of a motor vehicle leased in New Jersey and its correlating taxability in Florida.

Florida tax holiday proposed.

The Governor of Florida has proposed a nine-day clothing exemption and a one-month book exemption.

Florida finance agreement not taxable.

If a property owner enters into a lease agreement with a finance company to make land improvements and then leases the improved property back to the owner with rent payments covering the finance costs, the agreement is not subject to tax.

Taxability of Florida construction materials clarified.

A Technical Assistance Advisement was issued by the Florida Department of Revenue to discuss the taxability of construction materials purchased for an exempt entity construction project. The exempt entity, not the contractor, must purchase any materials to be considered for…

Florida dispatch services taxable.

Dispatch charges are considered communication services if the service has one user pushing a button to be immediately connected with a predetermined destination or talk group.

Florida charter boat exempt.

In Florida, a dealer who purchased a yacht exclusively for charter purposes qualified for a bare boat exemption because the vessel was never used for anything more than as a rental and chartering.

Florida department store limited tax liability.

A department store\’s purchases of furniture and fixtures made on a single purchase order were subject to a single $5,000 Florida local discretionary sales surtax limitation.

Florida materials purchased by municipal utility exempt.

Florida makes materials purchased by a municipally owned utility and used to repair, replace, or refurbish existing electric energy transmission or distribution system exempt from sales and use tax. (Electric Association, Inc., Florida District Court of Appeal, No. 1D99-3770, August…

Florida is piloting a “”managed audit”” program.

The Florida Department of Revenue will allow taxpayers to choose an auditor trained through the Florida Institute of CPAs to conduct and audit of state and local sales and use taxes.