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Florida Sales Tax Guide
Florida sales & use tax

Florida sales and use tax, explained from the source

What the Florida Department of Revenue publishes about registering, collecting, filing and paying sales and use tax — summarised plainly, with a link to the government document behind every figure.

Reviewed against published state sources on August 21, 2026. Rules and figures change — always confirm with the agency before acting.

Florida's sales and use tax is administered by the Florida Department of Revenue under Chapter 212, Florida Statutes. Businesses that sell taxable goods or services in Florida register with the Department, collect the tax from customers, and remit it on a recurring return — usually Form DR-15.

This page summarises the mechanics as the Department publishes them. Every figure links to the government document it came from.

The numbers at a glance

6%
General state sales tax rate
Plus county discretionary sales surtax
0% – 2%
County surtax range for 2026
Set county by county; see the full table
$5,000
Surtax cap on a single item
Applies to tangible personal property
20th
Day returns are late after
Of the month following the reporting period
2.5%
Collection allowance
First $1,200 of tax, max $30, e-file + e-pay only
$5,000
E-filing mandate threshold
Tax paid in the prior state fiscal year
Recent change worth knowing

Florida's sales tax on commercial real property rentals was repealed effective October 1, 2025 by HB 7031 (2025). Rent for occupancy periods through September 2025 stays taxable no matter when it is paid. A great deal of third-party content still shows a 2% ‘business rent tax’ — that rate no longer applies to commercial rentals. Transient rentals of six months or less, parking, boat docking and aircraft tie-down remain taxable.

How the system fits together

1. Register

Apply for a Certificate of Registration before you begin making taxable sales, using the Department's online Florida Business Tax Application or paper Form DR-1. Remote sellers cross a $100,000 prior-calendar-year threshold.

Registration →

2. Collect

Charge 6% state tax plus the discretionary sales surtax for the county where delivery occurs. The surtax applies only to the first $5,000 of a single item of tangible personal property.

Rates and county surtax →

3. File and pay

Your filing frequency depends on how much tax you collect. Returns are due on the 1st and late after the 20th. Electronic payments must be initiated earlier than that.

Filing frequency and due dates →

4. Keep it clean

File even in periods with no tax due. Late or paper filing forfeits the collection allowance and can trigger a 10% penalty with a $50 minimum, plus floating interest.

Penalties and interest →

Things people most often get wrong

  • The electronic payment deadline is not the 20th. The Department's instruction is to initiate the payment and receive a confirmation number no later than 5:00 p.m. Eastern on the business day before the 20th.
  • A return is required even when no tax is due. Zero activity does not excuse the filing.
  • The collection allowance requires both electronic filing and electronic payment. Paper filers receive nothing, and it is forfeited on a late or incomplete return.
  • Surtax follows delivery, not your storefront. You charge the rate of the county where the customer takes delivery.
  • The $5,000 surtax cap is narrow. It applies to a single item of tangible personal property — not to admissions, transient rentals or services.

Common questions

Do I need to file a Florida sales tax return if I had no sales?
Yes. The Department states that a return must be filed for each reporting period even if no tax is due.
What is Florida's sales tax rate in 2026?
The general state rate is 6%. Counties may add a discretionary sales surtax, which for 2026 ranges from 0% to 2% depending on the county. Two counties, Citrus and Collier, impose no surtax.
When are Florida sales tax returns due?
Returns and payments are due on the 1st day of the month following the reporting period and are late after the 20th. If the 20th falls on a Saturday, Sunday or federal or state legal holiday, a paper return is timely if postmarked on the next workday. Electronic payments must be initiated by 5:00 p.m. Eastern on the business day before the 20th.
Is the Florida commercial rent tax still in effect?
No. The state sales tax on commercial real property rentals was repealed effective October 1, 2025. Rent covering occupancy periods through September 2025 remains taxable regardless of when it is paid.
Who has to file and pay electronically?
A business that paid $5,000 or more in sales and use tax during Florida's prior fiscal year (July 1 – June 30) is required to file and pay electronically during the next calendar year.

Sources

  1. Florida Department of Revenue — Sales and Use Tax — https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
  2. Chapter 212, Florida Statutes — https://www.flsenate.gov/Laws/Statutes/2025/Chapter212
  3. Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 — https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf
  4. HB 7031 (2025) bill summary, Florida Senate — https://www.flsenate.gov/Committees/BillSummaries/2025/html/7031
  5. TIP #25A01-04, repeal of tax on commercial real property rentals — https://floridarevenue.com/taxes/tips/Documents/TIP_25A01-04.pdf