Tax · Accounting · Advisory
Florida Sales Tax Services
Florida sales and use tax, handled right: registration, current rates, and ongoing compliance.
Navigating Florida Taxation With Expertise
In Florida, most sales, admissions, storage, and taxable rentals are subject to sales and use tax unless an exemption applies.
We help you determine what applies, register correctly, and stay compliant, so sales tax never becomes a surprise.
We register your business, file your DR-15 returns on time, and keep you current as the rules change, including the 2025 repeal of sales tax on commercial rent.
Once you are registered, the Department of Revenue assigns a monthly, quarterly, semiannual, or annual filing frequency based on how much tax you collect. Each return is due on the 1st of the month after the period and is late after the 20th, so we file early and pay on time, every period.
Filing and paying electronically on time also preserves the collection allowance Florida gives compliant businesses, and we account for use tax on out-of-state and online purchases used in Florida so nothing slips through.
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- Commercial Rent (Repealed in 2025)
Florida repealed sales tax on commercial real property rentals effective October 1, 2025.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.
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.
Frequently Asked Questions
Florida Sales Tax Questions, Answered
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