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.
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.
Yes — Florida taxes commercial rent at 6% plus applicable county surtax. This applies to leases of commercial property including offices, retail space, and warehouses. Residential rent is exempt.
Yes — Florida's economic nexus rule (post-South Dakota v. Wayfair) requires out-of-state sellers with $100,000 in Florida sales to collect Florida sales tax. Florida businesses selling online must also collect surtax based on delivery county.
2.5% of the first $1,200 in monthly tax collected, up to $30/month. For timely electronic filers only. This is automatically applied when filing electronically via the DOR portal.
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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