Sales Taxes

Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt. Sales tax is added to the price of taxable goods or services and collected from the purchaser at the time of sale. Florida’s general state sales tax rate is 6% with the following exceptions: 4% on amusement machine receipts, 5.5% on the lease or license of commercial real property, and 6.95% on electricity.
Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt. Sales tax is added to the price of taxable goods or services and collected from the purchaser at the time of sale. Florida’s general state sales tax rate is 6% with the following exceptions: 4% on amusement machine receipts, 5.5% on the lease or license of commercial real property, and 6.95% on electricity.

Use Tax:

Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. For example:

Use Tax:

Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. For example:
  • If you buy a taxable item in Florida and did not pay sales tax, you owe use tax.
  • If you buy an item tax exempt intending to resell it, and then use the item in your business or for personal use, you owe use tax.
  • If you buy a taxable item outside Florida and bring it into (or have it delivered into) Florida, and you did not pay sales tax on the item, you owe use tax.

Who must pay tax?

Before you begin business in Florida, you must first find out if your business activity or products will be subject to sales and use tax. If it is, you must register to collect sales tax or pay use tax. Here is a partial list of business activities that require you to register with the Florida Department of Revenue:

Who must pay tax?

Before you begin business in Florida, you must first find out if your business activity or products will be subject to sales and use tax. If it is, you must register to collect sales tax or pay use tax. Here is a partial list of business activities that require you to register with the Florida Department of Revenue:
  • Sales of taxable items at retail
  • Repairs or alterations of tangible personal property
  • Rentals, leases, or licenses to use real property (for example: commercial office space or mini-warehouses)
  • Marketplace providers facilitating remote sales into Florida
  • Rentals of short-term living accommodations (for example: motel/hotel rooms, beach houses, condominiums, timeshare resorts, vacation houses, or travel parks)
  • Rentals or leases of personal property (for example: vehicles, machinery, equipment, or other goods)
  • Charges for admission to any place of amusement, sport, or recreation
  • Manufacturing or producing goods for retail sales
  • Selling service warranty contracts
  • Operating vending or amusement machines
  • Providing taxable services (for example: investigative and crime protection services, interior nonresidential cleaning services, or nonresidential pest control services)
  • Out-of-state businesses selling into Florida that have any number of transactions with total sales over $100,000 in the prior calendar year

Filing Frequency

Most new businesses are set up to file and pay sales and use tax quarterly. Depending on the amount of tax you collect, you may qualify for a different filing frequency.

Filing Frequency

Most new businesses are set up to file and pay sales and use tax quarterly. Depending on the amount of tax you collect, you may qualify for a different filing frequency.

Annual Sales Tax Collections

Return and Payment Filing Requirement

More than $1,000
Monthly
$501 – $1,000

Quarterly

$101 – $500

Semiannual

$101 – $500

Annual

Florida Annual Resale Certificate for Sales Taxes.

Businesses that register with the Florida Department of Revenue to collect sales tax are issued a Florida Annual Resale Certificate for Sales Tax. The certificate allows business owners, or their representatives, to buy or rent property or services tax free when the property or service is resold or re-rented.
Certificates expire on December 31 of each year. Registered, active dealers are issued a new resale certificate annually. Registered, active dealers who electronically file their tax returns are required to print their own certificate. Dealers who file paper returns will be mailed a new certificate each year in mid-November.
A business that sells or rents property or services tax free must document each tax-exempt sale when the property or service is resold or re-rented by obtaining a copy of the customer’s certificate or an authorization number issued by the Department. 

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Contact Us

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