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 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

ECONOMIC NEXUS

7/1/2021

MARKETPLACE NEXUS

7/1/2021

Annual Back to School Holiday

July 25-August 7, 2022

  • Clothing, footwear, and backpacks costing $100 or less
  • School supplies and learning aids costing $50 or less
  • Personal computers or computer-related accessories, including non-recreational software costing $1,500 or less
Annual Disaster Preparedness Holiday

May 28-June 10, 2022

  • Disaster preparedness supplies; examples include:
    • Flashlights and lanterns costing $40 or less
    • Radios costing $50 or less
    • Tarps costing $100 or less
    • Coolers costing $60 or less
    • Batteries costing $50 or less
    • Smoke detectors, fire extinguishers, and carbon monoxide detectors costing $70 or less
    • Generators costing $1,000 or less.
    • Number of items related to the safe evacuation of household pets.
Freedom Week Sales Tax Holiday

July 1-7, 2022

  • Purchases of admissions to music, sporting, and cultural events
  • Tickets to movies and museums; single admission or season tickets to theatre and dance performances
  • State park admission and annual passes
  • Use of fitness facilities will be tax free
  • Tickets, memberships and passes, purchased during the Freedom Week Sales Tax Holiday for use from July 1 – December 31, 2022, are tax free
Skilled Worker Tools Sales Tax Holiday

September 3-9, 2022

  • Certain tools used by skilled trade workers: certain hand and power tools, work boots, safety equipment, shop lights, toolboxes and belts, plumbing and electrical equipment, and industry textbooks and codebooks
Gas Tax Holiday

October 1-31, 2022

  •  Reduce the tax on motor fuel by $0.25 per gallon
Windows and Doors Sales Tax Holiday

July 1, 2022-June 30, 2024

  • Retail sales of impact-resistant windows, doors, and garage doors
Children's Clothing Sales Tax Holiday

July 1, 2022-June 30, 2023

  • Retail sale of baby and toddler clothing and shoes (5 years of age or younger)
Energy Star Sales Tax Holiday

July 1, 2022-June 30, 2023

  • 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
Children's Diapers Sales Tax Holiday

July 1, 2022-June 30, 2023

  • Retail sale of children’s diapers, including single-use diapers, reusable diapers, and reusable diaper inserts
Children's Books Sales Tax Holiday

May 14-August 14, 2022

  • Retail sales of children’s books
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
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.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Florida Enacts Economic and Marketplace Nexus Legislation

Remote sellers and marketplace facilitators must register to collect tax in Florida if they exceed the state’s economic nexus threshold, effective July 1, 2021.

Post-Wayfair Remote Seller Nexus: What’s Going on in the Southeast?

Like the rest of the country, the Southeast region of the U.S. is not immune to the changes created by the South Dakota v. Wayfair decision. In fact, 2020 presented a slew of changes in the southeast that have big…

Sales Tax Nuances of Trade Show Attendance

Trade show attendance in another state can create physical nexus and trigger sales tax obligations. Learn key nuances of trade show rules across the states.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Florida Statute Imposing Tax on Florists Does Not Violation U.S. Constitution

A Florida statute that imposes a sales and use tax on florists did not violate the Commerce Clause of the U.S. Constitution as applied to online sales of flowers, gift baskets, and other tangible personal property.

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

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. If passed, the bill would authorize states that meet certain requirements to require remote sellers that do not meet…

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…

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 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…