Tax · Accounting · Advisory
Florida Sales Tax Filing Services
Florida sales tax filing, done for you: registration, accurate rates, returns filed on time, and compliance handled every period so it never lands on your desk.
Florida Sales and Use Tax, Handled for You
Florida taxes most sales, admissions, storage, and taxable rentals unless a specific exemption applies. If you sell to Florida customers, you are the one the state expects to collect that tax, file it, and pay it on time, every period.
We run that entire cycle for you. We confirm what is taxable, register your business with the Florida Department of Revenue, file your DR-15 returns on the frequency the state assigns you, and keep you current as the rules change, including the 2025 repeal of sales tax on commercial rent.
The result is simple: no missed deadlines, no penalty notices, and no guessing whether you collected the right amount. Sales tax becomes one less thing you have to think about.
Rates and Exemptions
Florida Sales Tax Rates
Florida applies a 6% state sales and use tax, with specific rates for certain categories.
- General Sales and Use Tax
6% statewide on most sales, admissions, storage, and taxable rentals unless an exemption applies.
- New Mobile Home Sales
Taxed at a 3% rate.
- Amusement Machine Receipts
Taxed at a 4% rate.
- Electricity
Taxed at a 6.95% rate.
- Commercial Rent (Repealed in 2025)
Florida repealed sales tax on commercial real property rentals effective October 1, 2025. No state sales tax or discretionary surtax applies to office, retail, warehouse, or self-storage rent for occupancy periods on or after that date.
- Discretionary Sales Surtax
Many counties add a discretionary sales surtax on top of the state rate. The amount varies by county.
Nexus
Do You Have to Collect Florida Sales Tax?
You must register and collect Florida sales tax once you have nexus, a connection to the state strong enough to create a tax obligation. It shows up in a few forms.
- Physical Presence
A location, employees, inventory, or property in Florida creates nexus. If you have a store, an office, a warehouse, or stock held in the state, you must register and collect.
- Economic Nexus
Even with no physical presence, an out-of-state seller must register once its taxable remote sales into Florida exceed $100,000 in the previous calendar year. Florida uses that dollar threshold alone, with no separate transaction count.
- Marketplace Sales
Marketplace providers such as large online platforms collect and remit Florida tax on the sales they facilitate for you. You may still need to register and file for your own direct sales, and we sort out which sales are already covered.
- Remote and Online Sellers
If you ship into Florida from another state or sell through your own website, we review where you have crossed the threshold and register you, so a growing online channel never turns into a surprise assessment.
Registration
When You Must Register
Before establishing a business in Florida, determine whether your activities fall under sales and use tax. Registration with the Florida Department of Revenue (Form DR-1) is generally required if you are:
- Selling Taxable Items
Selling taxable items directly to consumers.
- Repairs and Modifications
Providing repairs or modifications to tangible personal property.
- Parking, Docking, and Storage
Providing parking or storage for motor vehicles, docking or storage for boats, or tie-down or storage for aircraft.
- Short-term Accommodations
Renting short-term living accommodations: hotel or motel rooms, beach houses, condominiums, timeshare resorts, vacation houses, or travel parks.
- Personal Property Rentals
Renting or leasing personal property, including vehicles, machinery, equipment, or other goods.
Filing Frequency
How Florida Sets Your Filing Frequency
Once you are registered, the Department of Revenue assigns how often you file based on how much sales tax you collect. Every return is due on the 1st of the following month and is late after the 20th.
| Sales tax you collect | Filing frequency |
|---|---|
| More than $1,000 a year | Monthly |
| $501 to $1,000 | Quarterly |
| $101 to $500 | Semiannual |
| $100 or less | Annual |
Deadlines and Penalties
Deadlines, Penalties, and the Collection Allowance
Filing on the right schedule is only half of it. These are the rules we manage so a return is never late and you keep every allowance you are entitled to.
- Late-filing Penalty
File or pay late and Florida adds a penalty of 10% of the tax due, with a minimum of $50, plus interest. Filing on time on every period is the simplest way to avoid it, and it is exactly what we do.
- Collection Allowance
When you file and pay electronically and on time, the state lets you keep a collection allowance of 2.5% of the first $1,200 of tax due, up to $30 per reporting location. It is a modest reward for compliance that late filers forfeit.
- Electronic Filing Requirement
Once you pay $5,000 or more in sales and use tax in a state fiscal year, filing and paying electronically becomes mandatory the following calendar year. We file and pay electronically for you from the start, so you are always ahead of that rule.
- Returns Even at Zero
A return is due for every assigned period even when you collected no tax. A quiet month still needs a filed return, so we file it and keep your account in good standing.
County Surtax
County Discretionary Sales Surtax
Many Florida counties add a discretionary sales surtax on top of the 6% state rate. Because it is set locally, getting it right is a county-by-county job.
- How It Works
In addition to state sales tax, many counties impose a discretionary sales surtax on most taxable sales delivered in that county. Counties such as Miami-Dade and Broward levy one, and the rate is added to the state rate at checkout.
- The $5,000 Single-item Cap
The surtax applies only to the first $5,000 of the sales amount on a single item of tangible personal property, so on big-ticket items it stops at that cap. We apply the cap correctly so you never over-collect.
- Your County's Current Rate
County rates are set locally and change over time, so we confirm your county's current rate from the Department's Form DR-15DSS schedule and apply it on every taxable sale.
Resale and Use Tax
Resale Certificates and Use Tax
Two rules decide whether tax is owed on a purchase, and both trip up businesses that handle them by hand.
- Annual Resale Certificate (Form DR-13)
Registered dealers receive a Florida Annual Resale Certificate for Sales Tax, Form DR-13, which lets you buy or rent goods you will resell or re-rent without paying tax up front. We set yours up and keep the documentation clean, so resale purchases are not taxed twice and hold up under review.
- Use Tax
Use tax is owed on taxable goods or services when Florida sales tax was not paid at the time of purchase, which often applies to out-of-state or online purchases you use in Florida. It is generally the same rate as sales tax and is reported on the same DR-15 return, and we account for it so nothing slips through.
What We Handle
Your Sales Tax, Handled End to End
Registration through audit support, on one desk, so compliance is done for you instead of hanging over you.
- Registration done right
We complete your Florida Business Tax Application, Form DR-1, and set up your account with the Department of Revenue so you start collecting correctly.
- DR-15 returns filed on time
We prepare and e-file your Form DR-15 on the exact frequency the state assigns you, and pay from your account before every deadline.
- Nexus review for online sellers
If you sell on your own site or through a marketplace, we check where you have crossed a physical or economic threshold and register you where you are required to collect.
- County surtax applied correctly
We apply your county's current discretionary surtax and the single-item cap, so you neither over-collect from customers nor come up short to the state.
- Resale and exemption records
We set up your Annual Resale Certificate and keep exemption records clean, so resale and exempt sales stand up if the state ever asks.
- Notices and audit support
If the Department sends a notice or opens an audit, an Enrolled Agent responds and represents you, so you are never facing the state alone.
Frequently Asked Questions
Florida Sales Tax Questions, Answered
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