Florida’s sales tax rates range from 6% to 8%, with a base state rate of 6% and local rates ranging from 0 to 2%.
| State taxing authority | Florida Department of Revenue |
| Florida sales tax rate | 6% |
| Local tax rates | 0 to 2% |
| Combined sales tax rate range | 6 to 8% |
| Economic nexus threshold | More than $100,000 during the previous calendar year |
| Website | floridarevenue.com |
| Tax line | 850-488-6800 |
Florida’s state sales tax rate is 6%, and many counties charge a local sales tax of up to 2%.
Most tangible personal property is taxable, but groceries, prescription drugs, most services, and intangible SaaS and digital goods are nontaxable.
You must register and start collecting Florida sales tax once you establish a physical presence in the state or if you exceed $100,000 in sales in the state during the previous calendar year.
Once you establish nexus, you’ll register through the Florida Department of Revenue and then collect, report, and remit tax on your Florida sales.
Your exact filing frequency will depend on your tax collection volume in Florida. If you fail to file and remit on time, you could be subject to interest and penalties.
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Florida sales tax rates range from 6% to 8%. The state charges a flat 6% statewide rate on taxable sales. On top of that, counties may add a discretionary sales surtax of 0.5% to 2%, which is the only local sales tax layer in Florida.
Most counties in Florida impose a local sales tax on top of the state sales tax rate of 6%. Cities in Florida generally do not impose their own sales taxes separate from county sales tax.
The Florida Department of Revenue refers to these taxes as “discretionary sales surtax.” Exact rates can vary based on your district, zip code, or address. Use Florida’s official rate lookup tool before applying a tax rate to a sale.
Here’s an overview of local sales tax rates in notable cities and counties throughout Florida:
| City | County | County Rate | Combined Rate |
|---|---|---|---|
| Boca Raton | Palm Beach | 0.5% | 6.5% |
| Daytona Beach | Volusia | 0.5% | 6.5% |
| Destin | Okaloosa | 1% | 7% |
| Fort Lauderdale | Broward | 1% | 7% |
| Fort Myers | Lee | 0.5% | 6.5% |
| Gainesville | Alachua | 1.5% | 7.5% |
| Jacksonville | Duval | 1.5% | 7.5% |
| Key West | Monroe | 1.5% | 7.5% |
| Kissimmee | Osceola | 1.5% | 7.5% |
| Melbourne | Brevard | 1% | 7% |
| Miami | Miami-Dade | 1% | 7% |
| Orlando | Orange | 0.5% | 6.5% |
| Port St. Lucie | St. Lucie | 1% | 7% |
| Sarasota | Sarasota | 1% | 7% |
| St. Augustine | St. Johns | 0.5% | 6.5% |
| St. Petersburg | Pinellas | 1% | 7% |
| Tallahassee | Leon | 1.5% | 7.5% |
| Tampa | Hillsborough | 1.5% | 7.5% |
Florida publishes updated county surtax rates each November in Form DR-15DSS.
To calculate Florida sales tax, combine the base state rate of 6% with the local county tax rate. Then, multiply that rate by the purchase price.
For example, if you’re located in Miami-Dade County, your combined sales tax rate would be 7% (6% state sales tax + 1% local sales tax). If the purchase price of an item is $100, the combined sales tax would be $7.
One exception: the county surtax applies only to the first $5,000 of a single item of tangible personal property (more information about this below).
Florida uses destination-based sourcing when calculating sales tax rates. This means that sales tax is calculated based on where the buyer receives the product instead of where the seller is located.
For example, if a customer in Pinellas County places an online order from a business in Orange County, they’ll pay a total of 7% in sales tax. This includes Florida’s 6% state tax plus Pinellas County’s 1% local tax. Orange County’s 0.5% local tax does not apply.
Destination-based sourcing also applies for purchases where the seller is based in another state or even in another country once they reach Florida’s economic nexus threshold.
Florida is not a Streamlined Sales Tax state. This means you’ll need to register directly with the Florida Department of Revenue to file and remit sales taxes.
Florida’s discretionary sales surtax only applies to the first $5,000 of any individual item of tangible personal property. The discretionary sales surtax is the local sales tax that most Florida counties charge on top of the state’s base rate of 6%.
For example, if you sell a car in Brevard County for $10,000, the 1% local discretionary sales surtax only applies to the first $5,000 of that purchase. Here’s what the total sales tax calculation would look like for that purchase:
$50 (discretionary sales surtax) + $600 (Florida state sales tax) = $650
Note that this surtax limit only applies to individual items, not total sales volume. If you sell 200 products that are worth $50 each, the entire discretionary sales surtax still applies, even though the total revenue is $10,000.
Sales tax nexus is the established relationship between a business and a state that requires the business to collect and remit sales tax in that state.
As your business expands into Florida, it’s important to know when you’re approaching the Florida nexus threshold so you can prepare to collect and remit state taxes.
If you’re looking for help with managing this, Numeral offers free nexus monitoring to help you stay on top of your state tax obligations.
There are four types of nexus:
Every state has its own sales tax nexus thresholds. Here’s an overview of sales tax nexus in Florida:
| Nexus Type | Threshold |
|---|---|
| Physical | Any physical presence in Florida, regardless of whether the economic threshold has been met |
| Economic | More than $100,000 in taxable sales of tangible personal property during the previous calendar year; there is no transaction-count threshold |
| Marketplace | A physical presence in Florida or sales exceeding Florida’s economic threshold |
| Affiliate | Performs qualifying activities on a remote seller’s behalf, including selling a similar product line, using a similar business name, maintaining a physical presence, or performing maintenance services |
Florida taxes the retail sale of most tangible personal property. Services are the reverse. They are exempt unless the law specifically names them as taxable.
Groceries, prescription drugs, SaaS, and digital goods are exempt, which makes Florida one of the friendlier states for software and food sellers.
Here’s an overview of what’s taxable and what’s exempt in Florida:
| Category | Generally Taxable? | Additional Information |
|---|---|---|
| Tangible personal property | Yes | Most physical goods are taxable unless specifically exempt. |
| Groceries | No | Most fresh produce and staple foods are exempt. Prepared foods and restaurant meals are taxable. Candy and soft drinks are taxable even when bought at a grocery store. |
| Clothing | Yes | Clothing items $100 or less are exempt during Florida’s back-to-school tax holiday, but otherwise generally taxable. |
| Prescription drugs | No | All prescription drugs and most medical supplies are exempt. |
| SaaS | No | Florida classifies SaaS as an intangible service, so it is not subject to sales tax. |
| Digital goods | No | Florida classifies most digital goods as intangible, so they are not subject to sales tax. |
| Services | Varies | Most services are tax-exempt, but a few specific services are taxable. |
| Shipping | Varies | Shipping charges are only exempt when they are avoidable and billed separately from the purchase price. |
SaaS typically isn’t subject to Florida sales tax since it’s considered intangible.
Digital goods like downloadable music, movies, or e-books are also classified as intangible and are not subject to Florida state taxes.
However, physical software discs or digital goods shared on physical devices are considered tangible personal property. This means they are subject to Florida state tax.
Florida’s Annual Resale Certificate allows businesses to make purchases or rentals tax-free when those items are intended for resale or re-rental. For example, if you purchase the materials necessary to make a product you sell, those materials are exempt from Florida state tax.
Annual Resale Certificates are valid from the date issued through Dec. 31 of that calendar year. As long as you continue to conduct business in Florida and are registered to collect sales tax, you will be issued a new Annual Resale Certificate each year.
Exemption certificates issued to new business locations beginning in mid-October will be effective from the date they are issued through the following calendar year.
Each November, Annual Resale Certificates for the following year are available online through the Florida Department of Revenue website under your existing Florida tax account.
When you make qualifying purchases, you may provide a copy of your current certificate. However, the seller may use other methods to document the tax-exempt status.
Florida does not accept out-of-state resale certificates for state tax exemptions, but does have procedures allowing nonresident dealers with proper documentation to make exempt purchases.
Florida is also not a Streamlined Sales Tax state and therefore does not accept the SST Certificate of Exemption.
However, Florida does accept the Multistate Tax Commission’s Uniform Sales and Use Tax Resale Certificate as long as the seller also obtains a resale authorization number from the Florida Department of Revenue.
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To file and remit sales tax in Florida, you’ll need to create an account with the Florida Department of Revenue.
To do this, you must complete the Florida Business Tax Application (Form DR-1). You can also use this form to register for other types of Florida state taxes.
The easiest way to register is through the Florida DOR website, which uses an interactive wizard to guide you through the process. You can also print and submit a paper version of Form DR-1. However, you won’t be able to track your application status.
To register, you’ll need to provide your business information, including your business name, location, structure, and federal employer identification number (EIN). Sole proprietors and single-member LLC owners register with a Social Security number instead.
You’ll also need to specify the types of taxable products or services you are offering.
It is free to complete your Florida Business Tax Application online. There is no security deposit required to create an account. Florida sales tax accounts generally do not expire. You can update your business information anytime using your online account.
Once the Department approves your registration, it issues a Certificate of Registration (Form DR-11) and a Florida Annual Resale Certificate for Sales Tax (Form DR-13).
You do not need to register separately to pay local county sales taxes in Florida. Instead, you’ll pay local sales taxes through the Florida Department of Revenue.
Remote sellers must register to collect and remit sales tax in Florida if their total sales in the state during the previous calendar year exceed $100,000.
Just like in-state sellers, remote sellers need to complete the Florida Business Tax Application to register with the state’s Department of Revenue.
Streamlined Sales Tax registration is not available in Florida.
After meeting Florida’s economic nexus threshold, sellers must register and start collecting sales tax on the first day of the next calendar year.
Here’s what you’ll need to do to collect sales tax for each transaction:
Marketplace platforms, such as Amazon and Etsy, are required to handle Florida state taxes on behalf of their sellers. These platforms are also required to handle local discretionary sales surtaxes on behalf of their sellers.
Marketplaces are also required to certify to their sellers that they will collect and remit taxes on their behalf. The seller may not collect the state taxes themselves or report them on a Florida tax return.
In Florida, shipping and delivery charges are generally subject to sales tax when the item being shipped is taxable. If the item being shipped is exempt from sales taxes, the shipping and delivery is usually not taxable either.
The exception is when shipping is listed as a separate line item on the invoice and the customer can either pick up the item in person or provide their own shipping. Both of these conditions must be met for shipping to be tax-exempt.
In Florida, businesses must file and remit state sales taxes on the first day of the month following each reporting period. Sales tax returns and payments are considered late after the 20th of the following month.
In Florida, your filing frequency depends on your sales tax collections. Once you are registered, you will need to file every reporting period, even if no sales tax is due.
| Annual Sales Tax Collections | Filing Frequency |
|---|---|
| $100 or less | Annual |
| $101 to $500 | Semiannual |
| $501 to $1,000 | Quarterly |
| More than $1,000 | Monthly |
The easiest way to file and remit sales taxes in Florida is through the Florida Department of Revenue online portal. You can report and remit local county taxes through the same return.
Some taxpayers can also file and remit Florida sales taxes using a paper form and check. To do this, you’ll need to use Form DR-15. However, if you collected $5,000 or more in sales tax during Florida’s prior state fiscal year (July 1 through June 30), you’ll need to file electronically.
When paying online, you’ll need to initiate payment and obtain a confirmation number by 5 p.m. ET on the business day prior to the 20th. Otherwise, you could be subject to penalties and interest.
If the 20th falls on a Saturday, Sunday, federal holiday, or state holiday, electronic returns must be filed on or before the first business day after the 20th. If filing a paper return, it must be postmarked by the first business day after the 20th.
If you file and remit taxes online and on time, you can take a collection allowance of 2.5% of the first $1,200 of tax due. The collection allowance should not exceed $30.
You can sign up for sales tax due date reminders through the Florida Department of Revenue. With Numeral, you can autofile your state taxes so you never miss a deadline.
Filing Florida state sales tax online is a straightforward process. To start, complete the Florida Business Tax Application. Once approved, you can use your username and password to log in and file taxes electronically.
Florida centralizes everything in one system. You register, file, and pay through the same Department of Revenue portal, and county discretionary sales surtax is reported on the same return as state sales tax.
Every time you file and remit Florida state taxes online, you’ll receive a confirmation number. Save each confirmation number for your records.
If you file your tax return or remit sales tax late in Florida, you’ll receive a late filing penalty of $50 or 10% of the tax owed, whichever is higher. This penalty applies to all late filings, even if you don’t owe any sales tax for the filing period.
Florida also charges interest on late tax payments or underpayments. These interest rates are floating and are adjusted twice a year.
For 2026, the interest rate for late payments or underpayments in Florida is 11%. Historically, interest rates in the state have ranged from 9% to 12%.
If you’re required to file electronically and fail to do so, you’ll also be subject to a $10 penalty for failing to file electronically and a $10 penalty for failing to pay electronically. Florida charges these penalties on top of any other penalties that may apply.
If you collect sales tax in Florida, you should keep detailed records so you’re prepared in case of an audit. The Florida Department of Revenue may audit businesses to verify that their reported sales, exemptions, and tax payments are accurate.
Here are the records you should maintain while collecting sales tax in Florida:
Businesses should retain these records for at least three years, as this is the period reviewed during an audit. Florida can look back further in some cases.
If you disagree with the findings of a Florida sales tax audit, you can contact the auditor to request an audit conference with the auditor and/or supervisor. That must be done within 30 days of the date of the Notice of Intent to Make Audit Changes (Form DR-1215).
The Department will issue a Notice of Proposed Assessment 30 days after the DR-1215. If the disagreement remains unresolved, you have 60 days from the date of the Notice of Proposed Assessment to file an informal protest or 120 days to file a formal protest, following the instructions provided with the notice.
As your business grows, you can use Numeral to automate your sales tax compliance in Florida. Instead of tracking state sales tax manually, Numeral simplifies the entire process.
Numeral’s free nexus monitoring tracks your Florida sales and alerts you when you’re reaching the nexus threshold. When it’s time to register, Numeral can register for you through Florida’s tax portal.
Florida’s 67 counties each set their own discretionary sales surtax, and the rates change every January as local levies expire and renew.
Numeral applies the correct rate to every order and handles the $5,000 per-item surtax cap automatically, so you don’t have to reconcile the state’s annual rate schedule by hand.
Instead of filing manually, Numeral autofiles state taxes for you, so you avoid unexpected penalties or interest. Numeral can also manage your Florida Annual Resale Certificate.
Numeral monitors your Florida tax portal daily for alerts so you never miss an important notice. Numeral even sets up a virtual mailbox for you so you don’t have to handle physical notices.
Numeral’s human concierge team is here to support you every step of the way, with tax experts and audit support.
At Numeral, we also guarantee your sales taxes will be filed on time, or we’ll cover the penalties and interest.
Get started with Numeral today to simplify your Florida state taxes.
What is the sales tax rate in Florida?
The sales tax rate in Florida is 6%. Many Florida counties charge a local discretionary sales surtax on top of the state tax rate.
Is SaaS taxable in Florida?
Generally, no. Florida classifies SaaS and digital goods as intangible products, so they are not subject to state tax.
Does Florida charge sales tax on shipping and delivery?
Florida generally charges sales tax on shipping and delivery costs when the item being shipped is taxable. If the item is tax-exempt, the shipping costs are usually also tax-exempt. Florida shipping and delivery charges may be tax-exempt if the shipping costs are listed as a separate line item on the invoice and if the customer has the option to avoid them.
What is the economic nexus threshold in Florida?
The economic nexus threshold for collecting state taxes in Florida is more than $100,000 during the previous calendar year.
Do marketplace sellers need to collect sales tax in Florida?
Not on sales made through the marketplace. Amazon, Etsy, and other marketplace providers collect and remit that tax for you. But if you have a physical presence in Florida, or your direct sales into the state top $100,000 in the previous calendar year, you must register and collect on those direct sales yourself.
Are services taxable in Florida?
Most services are exempt. Florida taxes only a short list, including commercial cleaning, commercial pest control, detective and burglar protection services, and repairs to tangible personal property.
How often do businesses file sales tax returns in Florida?
Florida assigns monthly, quarterly, semiannual, or annual filing based on how much sales tax you collect. Businesses collecting more than $1,000 over the preceding four quarters file monthly.
Are groceries and clothing taxable in Florida?
Most groceries are exempt, though candy, soft drinks, and prepared food are taxable. Clothing is taxable year-round except during the back-to-school sales tax holiday.
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