Florida's 6% state sales tax (plus applicable county surtax of 0.5%–2.5%) applies to retail sales of tangible personal property and a defined set of services. Florida businesses that sell taxable goods or services must register, collect, remit, and file on time. Non-compliance generates significant penalties — and Florida's DOR conducts audits across all business sizes. Here's what every Florida small business needs to know about sales tax in 2026.
Taxable: retail sales of tangible personal property (physical goods), certain services (commercial cleaning, pest control, detective services, parking, printing, amusements), commercial rent (6% + surtax on lease payments for commercial real property), and digital products in some cases. Not taxable: groceries (most food for home consumption), prescription medications, residential rent, medical services, professional services (accounting, legal, consulting), most personal services (haircuts, medical, dental). Businesses selling a mix of taxable and non-taxable items must accurately separate and track each.
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Any Florida business making taxable sales must register with the Florida Department of Revenue before making the first sale. Registration is free and done online at floridarevenue.com (click 'Register as a Dealer'). You'll receive a Florida Annual Resale Certificate for Sales Tax (DR-13) which allows you to purchase inventory for resale without paying sales tax. Do not use the resale certificate for personal purchases — doing so is sales tax fraud.
Most Florida businesses file and pay monthly — return and payment due by the 20th of the following month (e.g., April 20 for March sales). Quarterly filers (annual tax liability under $1,000) and annual filers (liability under $100) are also available. Florida offers a collection allowance of 2.5% of tax collected (up to $30/month) for timely electronic filers — this is real money for businesses with consistent tax collection. File electronically via the DR-15 form on the DOR e-Services portal. Mandatory electronic filing for most businesses.
Florida's 6% state rate is augmented by county discretionary surtaxes. Miami-Dade: 1% = 7% total. Broward: 1% = 7%. Palm Beach: 1% = 7%. Hillsborough: 2.5% = 8.5%. Orange: 0.5% = 6.5% (for general sales; varies for commercial rent). For businesses selling into multiple Florida counties (e-commerce, delivery), you must collect the surtax for the county where the customer receives the goods. Florida's DOR publishes a county surtax rate table — verify current rates before configuring your POS system.
Frequent Florida sales tax errors: (1) Not charging surtax on commercial rent — landlords owe sales tax on commercial leases; (2) Misusing resale certificates to avoid tax on non-resale purchases; (3) Not registering for sales tax before making the first sale; (4) Not collecting use tax on out-of-state purchases used in Florida (use tax = unpaid sales tax on items brought into Florida). Florida DOR audits retail, restaurant, and construction businesses most frequently. Records must be maintained for at least 3 years; 5 years for larger businesses with significant sales tax liability.
We help Florida small businesses register, collect, and file sales tax correctly — avoiding the penalties that catch most small businesses by surprise.
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