Florida State Sales Tax: An Essential Guide

Key Takeaways (Updated 2025-2026)

• State Sales Tax Rate: Florida’s general statewide rate is 6% on most taxable sales.
• Local Discretionary Surtaxes: Most Florida counties impose a county surtax (typically 0.5%–1.5%), which increases the total combined rate collected at the point of sale.
• Commercial Rental Tax Repeal: Effective October 1, 2025, Florida repealed sales tax (and county surtax) on commercial leases and rentals for real property occupancy periods starting on or after that date.
• New Filing Portal: Florida shifted to a new eFile & Pay tax portal on December 1, 2025 for sales/use tax and other taxes.
• Sales Tax Holidays: Florida expanded its sales tax holidays for 2025, including a month-long Back-to-School holiday in August and a new Hunting, Fishing & Camping sales tax holiday (Sept 8–Dec 31, 2025).
• Local Rate Changes: Effective January 1, 2026, several counties’ discretionary surtax rates have changed (e.g., reductions in Palm Beach and Martin Counties).

Sales tax rules change frequently—especially at the local level. Working with a sales tax professional can help ensure your rates, systems, and filings stay accurate as Florida regulations evolve.

Do You Need to Collect and Remit Sales Tax in Florida? 

If you meet Florida’s economic or physical nexus thresholds, you must register with the Florida Department of Revenue (FDOR) to collect, report, and remit Florida sales and use tax.

There are two ways to register:

1. Online through Florida Business Tax Application  
2. Completing and mailing a paper Florida Business Tax Application (Form DR-1)

Once registered, you’ll be assigned a filing frequency and issued a Florida Certificate of Registration.

Exemptions

Certain situations may exempt a business from registering for or collecting Florida sales tax. These include providing only nontaxable services or selling exclusively through a marketplace facilitator that collects tax on your behalf.

Florida also exempts several products from sales tax, including:

• Common household medical items (e.g., pain relievers, antacids, bandages)
• Oral hygiene products
• Menstrual products
• Diapers
• Most groceries (excluding prepared food items)

Commercial Rental Sales Tax Repeal (Effective October 1, 2025)

Under House Bill 7031, Florida repealed the state sales tax and discretionary county surtax on commercial rentals, including retail, office, warehouse, and similar real property leases, for occupancy periods beginning on or after October 1, 2025. This change means businesses no longer collect sales tax on commercial lease payments for qualifying rental periods starting on or after that date.

Important: sales tax still applies to rental periods before October 1, 2025, even if those amounts are paid after that date.

Do You Have Sales Tax Nexus in Florida? 

Florida recognizes two types of nexus: physical and economic. Having either generally requires you to register and collect Florida sales tax.

Physical Nexus in Florida 

Common indicators of having physical nexus in Florida include:

• Rentals or leases in Florida, including personal property (note: see Commercial Rental Tax Repeal above)
• Having a physical location or property in Florida (e.g., offices, warehouses)
• Having employees or agents operating in the state
• Owning or leasing equipment, vehicles, or property in Florida

Economic Nexus in Florida 

A business establishes economic nexus in Florida if it exceeds $100,000 in taxable sales into Florida during the previous calendar year, even without a physical presence in the state.

Are Marketplace Facilitators Required to Collect and Remit Sales Tax in Florida? 

Yes. Marketplace facilitators must register and collect and remit sales and use tax for taxable sales they facilitate in Florida. This requirement has been in place since July 1, 2021. 

What is a Marketplace Facilitator?

A marketplace facilitator is a platform that enables third-party sellers to make sales to customers by providing listing services, payment processing, and often shipping or customer support. Because the facilitator controls key aspects of the transaction, Florida places the tax collection responsibility on the platform rather than the individual seller.

Examples of Marketplace Facilitators 

Common marketplace facilitators include:  

1. Amazon   
2. eBay
3. Shopify Shop App   
4. Etsy

Filing Florida Sales Tax  

Once you determine your business has nexus in Florida, you must properly register, collect, file, and remit Florida sales tax. Each step plays a critical role in maintaining compliance with the Florida Department of Revenue.

How to Register for Florida Sales Tax

Before you can legally collect Florida sales tax, you must register with the FDOR. Businesses can register in one of two ways:

• Online through the Florida Business Tax Application on the FDOR website
• By mail by submitting Form DR-1 (Florida Business Tax Application)

After registration, the Department issues a Florida Certificate of Registration (Form DR-11) and assigns a filing frequency. Most new businesses are initially set up to file quarterly.

How to Collect Florida Sales Tax 

Florida imposes a 6% statewide sales tax on most taxable goods and services. In addition to the state rate, many counties impose a local discretionary sales surtax, which must also be collected at the time of sale.

County surtax rates generally range from 0.5% to 1.5%, and applies to most taxable transactions subject to Florida sales tax.

It is important to remember that local surtax rates change periodically due to voter-approved measures or legislative action. For example, several counties surtax changes took effect January 1, 2026, including rate reductions in Palm Beach and Martin Counties. Because these rates can change annually, businesses should regularly review FDOR rate tables and ensure point-of-sale systems are updated accordingly.

Failing to collect the correct local surtax can result in under-collection or over-collection, both of which may lead to penalties or refund obligations.

Managing state and local rate changes can be challenging—especially for businesses selling across multiple Florida jurisdictions. Sales tax automation or expert guidance can help reduce errors and compliance risk.

How to File Florida Sales Tax Returns

While Florida still allows paper filings, electronic filing is strongly encouraged due to faster processing and improved accuracy. Businesses that electronically file and pay by the due date may take a collection allowance of 2.5% on the first $1,200 of tax due.

Electronic returns must be submitted using Florida’s new eFile & Pay system, which launched on December 1, 2025 and replaced the state’s previous filing portal.

When Are Florida Sales Tax Returns Due?

Most new businesses are assigned a quarterly filing frequency, though this may change based on the amount of tax collected annually.

Some important notes about due dates:

• Returns are generally due by the 20th day of the month following the reporting period
• If the 20th falls on a weekend or holiday, the due date moves to the next business day
• Even if no tax is due, a zero return must still be filed

See the infographic below for a detailed breakdown of Florida’s sales tax filing frequencies.