Florida Sales Tax Guide for Businesses
Fast Facts
Return Location: Online or mail-in
Has Local Filings: Yes
Sales Tax Rate: 6% state rate plus local rates. Click here for more information about exceptions.
Contact Information: Visit their website or call 850-488-6800 for their sales tax hotline.
How is Tax Calculated?: Florida sales taxes are based on the destination of the sale (rate is based on where the buyer is located). Read more here.
Are Services Taxable?: Sales of services are generally exempt from Florida sales tax unless they are specifically taxable. Read more here.
Nexus in Florida
What Creates Nexus: A business is considered to be “engaging in business in Florida” (and therefore owe sales tax) if they have:
- Have employees, agents, or independent contractors conducting sales or other business activities in Florida
- Maintain an office or other place of business in Florida
- Assemble, install, service, or repair products in Florida
- Own, rent, or lease real property or tangible personal property in Florida
- Deliver goods to Florida customers using your company-owned or leased truck
- Read more about nexus conditions in Florida here.
Affiliate Nexus: As of this posting, Florida does not have any affiliate nexus laws.
eCommerce Nexus?: As of this posting, Florida does not have special laws that create nexus for online sellers.
How to File a Sales Tax Return in Florida
Online or mail-in: Florida recommends that you file a sales tax return using the Florida Department of Revenue eServices site. If online filing is not an option, you may also mail-in form DR-15. Click here for return forms and instructions.
We will be adding an instructional video here at a later date.
How to Get a Sales Tax Permit in Florida
View our full guide: Coming soon
Where to Register: Florida Department of Revenue
Registration Fee: There is a $5 fee if your business location or rental property is located in Florida
Renewal Required?: Yes, Florida requires that you renew your sales tax permit annually.
Florida Sales Tax Filing Frequency
Florida has taxpayers file on a monthly, quarterly, semi-annual or annual basis depending on their annual tax collections:
Monthly: For annual tax collections above $1,000
Quarterly: For annual tax collections between $500 to $1,000
Semi-annually: For annual tax collections between $100 to $500
Annually: For annual tax collections between $0 to $100
—
Discounts: There is an early filing discount of 2.5% of the first $1,200 of tax due in Florida (discount not to exceed $30 per filing).
Late Fees: If you file your return or pay tax late in Florida, a penalty of 10% of the amount of tax owed (but not less than $50) may be charged. The $50 minimum penalty applies even if no tax is due. The penalty will also be charged if your return is incomplete.
Read more about Florida sales tax penalties and late fees here.
Florida Sales Tax Return Due Dates
Florida’s sales tax returns are typically due on the 19th of the following month. Read more on Florida’s website.
Monthly Filing Frequency
January Collection — February 16th
February Collections — March 19th
March Collections — April 19th
April Collections — May 18th
May Collections — June 19th
June Collections — July 19th
July Collections — August 17th
August Collections — September 19th
September Collections — October 19th
October Collections — November 19th
November Collections — December 19th
December Collections — January 18th (following year)
Quarterly Filing Frequency
Q1: Jan - March Collections — April 19th
Q2: April - June Collections — July 19th
Q3: July - September Collections — October 19th
Q4: October - December Collections — January 18th (following year)
Semi-Annual Filing Frequency
1st Half: July 19th
2nd Half: January 18th (following year)
Annual Filing Frequency
January - December Collections — January 18th (following year)
Florida Sales Tax Holidays
Florida offers Disaster Preparedness and Back to School sales tax holidays.
Special Notes for Amazon Sellers
Amazon does have a warehouse in Florida. Be sure to check to see if your FBA inventory is being stored in Florida, as it will create a sales tax obligation.
We can help you determine where Amazon is storing your inventory. Contact us to learn more.
Recent Comments