Florida Sales Tax Guide 2025

Don’t let sunshine and sales turn into audits and headaches. This 2025 Florida Sales Tax Guide offers you all the information you need to stay compliant. This also includes tips on handling exemptions and filing deadlines.

What is the Florida Sales Tax Rate?

Learn more and check out the city-based tax rates in Florida.

Florida local sales tax rates can vary by county up to 2%. So, in some counties, the combined rate can reach as high as 8%. Surtaxes apply to most taxable transactions based on where the product is delivered.

Florida is a destination-based state, so businesses should track their customers' locations. This is necessary to apply the correct combined rate. Otherwise, you will risk over- or under-collection of taxes and face costly penalties. Worse, you can trigger an expensive audit.

The Florida Department of Revenue (DOR) is responsible for ensuring businesses follow the state’s sales tax laws and regulations.

Florida Sales Tax Rates by County (2025)

The state of Florida allows counties to impose a discretionary sales surtax on top of the statewide base rate. These surtaxes are levied at the county level—not by individual cities—and range from 0.5% to 1.5%. The percentage depends on local funding needs for infrastructure, schools, or transportation.

As of 2025, Gadsden County and Leon County are among those with the highest county-level surtax at 1.5%. On the other end of the spectrum, Citrus County has the lowest sales tax with 0% additional county tax.

Meanwhile, counties like Lee, Martin, and Orange only impose 0.5%, while Dixie, Nassau, and Santa Rosa add a 1% county tax, resulting in a combined rate of 7%.

Here’s an overview of the Florida county sales tax rates.

Sales Tax Nexus in Florida

Sales tax nexus means your business has a connection to a state that legally requires you to collect and pay sales tax there. This connection can be triggered in two ways:

Physical Nexus

Physical nexus applies when you have:

• An office, warehouse, or storefront in Florida
• Employees, contractors, or sales reps working in the state
• Inventory stored in Florida (including through fulfilment centers)
• Participation in events or trade shows within the state

Economic Nexus

Florida enforces economic nexus laws when:

• You have over $100,000 in taxable remote sales delivered into Florida during the previous calendar year
• You sell directly to Florida customers, not through a marketplace that collects tax on your behalf

Sales Tax Exemptions in Florida

In Florida, sales tax exemptions are categorized using different factors. One has to consider the type of purchaser, product, service, and intended use.

Some goods and services are tax-exempt. Among the common exemptions are groceries, prescription medicines, medical devices, and agricultural supplies.

Nonprofit organizations and government agencies are also exempt from taxes. Certain resale transactions enjoy the same benefit. However, valid and proper documentation must be provided.

The main categories of exemptions are:

Product-Based Exemptions

These apply to specific goods that are not taxable, regardless of who buys them.

Entity-Based Exemptions

These are granted to certain organizations or individuals based on their status.

Use-Based Exemptions

These apply when the product or service is used in a specific way or for a qualified purpose.

Businesses should verify the eligibility of each exemption. Additionally, they have to keep the certificates for audit purposes. Misapplying exemptions and failing to keep the necessary documents could lead to compliance issues.

Sales Tax Registration, Filing, & Remittance

Registering for sales tax may sound daunting, but there’s no escaping it. So, learning the registration, filing, and remittance processes is a must.

Registering for Florida Sales Tax

You need to register for Florida sales tax to comply with state tax laws if your business is making taxable sales to Florida customers. This is required once your business has nexus in Florida.

Step 1: Determine If You Have Nexus in Florida

Register once you have nexus in Florida. This could happen when any of the following is true for your business.

Physical presence in Florida (store, warehouse, office)

Economic nexus (over $100,000 in sales to Florida)

Third-party fulfillment (inventory stored via Shopify or Amazon FBA)

Step 2: Gather Required Business Information

Collect the necessary information, which includes the following:

• Legal business name and structure (LLC, sole prop, etc.)
• Federal Employer Identification Number (FEIN) or Social Security Number
• Florida business location(s)
• NAICS code (business activity classification)
• Projected monthly sales
• Start date for taxable activity in Florida

Step 3: Register Online with the Florida Department of Revenue

Visit the Florida Department of Revenue’s registration portal. Select the “Register to Collect and/or Report Tax.”

Complete the Florida Business Tax Application (Form DR-1). Register for a Sales and Use Tax Certificate along with other applicable taxes.

Step 4: Receive Your Certificate

The Florida DOR will send you two documents once your application is approved: Certificate of Registration (Form DR-11) and a Florida Annual Resale Certificate for Sales Tax (Form DR-13). It will be sent to you within 3 - 10 business days. The Florida DOR will also assign you a filing frequency depending on your sales volume.

Step 5: Begin Collecting & Remitting Sales Tax

Start to collect sales tax on taxable items you sell.

Florida Sales Tax Filing

Your responsibility doesn’t stop with registration and collection of taxes. After collection, filing returns and remittance come next.

Step 1: Know Your Filing Frequency

The DOR will assign you a filing frequency — monthly, quarterly, or annually. Your sales volume will determine the frequency of filing.

You still need to file every filing period, even if you didn’t make any sales. This is called filing zero returns to let the government know that you have no sales or limited sales.

Step 2: Gather Sales Data

Every filing period, you have to gather the following:

Total gross sales (taxable + nontaxable)

Taxable sales

Collected sales tax

Exempt sales (resale or nonprofit sales with valid exemption certificates)

Step 3: Log In to Florida DOR’s e-Services Portal

Go to the Florida Department of Revenue eServices to file and pay tax. Enter your username and password and navigate to “File and Pay Taxes.”

Complete the sales and use tax return (Form DR-15). Enter your sales data and calculate the tax

Step 4: Submit Payment

Pay your taxes electronically via ACH debit, credit card, or e-check. Aside from paying online, you can also pay by mail or in installments.

Efficient Ways to Pay Florida Sales Tax

Here are some efficient ways to pay Florida sales tax, ensuring timely compliance and minimizing hassle:

1. Use the Florida Department of Revenue’s e-Services Portal

The DOR e-Services website is the fastest and most secure way to file and pay. You can pay using ACH debit, ACH credit, or credit card.

2. Set Up Automatic Payments

Schedule recurring payments via the portal to maintain compliance. This will help you avoid missed deadlines.

3. File and Pay Early

Filing ahead of the due date not only reduces stress but also qualifies you for Florida’s 2.5% collection allowance (up to $30 per month) if you file on time.

4. Use Sales Tax Automation Tools

Sales tax automation tools like Kintsugi can help calculate, track, and submit your sales tax returns across platforms, reducing the risk of errors.

Make sure to file and pay before the due date. When you file and pay electronically, make sure to receive a confirmation number before 5 p.m. on the business day prior to the 20th day of the month to avoid penalty and interest.

Also, keep a copy of your filed DR-15 return and payment confirmation for at least three years in case of audit.

Rounding Rules and Collection Allowances

In Florida, sales tax is generally rounded to the nearest whole cent. If the tax amount is exactly half a cent, it must be rounded up.

Retailers must apply rounding at the individual item level, not on the total invoice. Florida does not allow businesses to round tax based on the total bill.

Additionally, Florida allows a collection allowance as a small incentive for timely filing. Dealers who file and pay on time may deduct 2.5% of the first $1,200 in tax owed each month, up to $30.

FAQs

What’s the difference between sales tax vs use tax in Florida?

Sales tax is collected by sellers on purchases made within Florida. Use tax applies when taxable goods are bought without paying Florida sales tax, such as out-of-state purchases used in Florida.

Does Florida have 7% sales tax?

The state sales tax rate is 6%. However, many counties add a local surtax, bringing the total to 7% or higher in some areas.

What is the sales tax rate in Florida by county?

Florida’s base rate is 6%, with counties adding 0% to 2% surtax. Rates vary; for example, Hamilton County has a total rate of 8%.

Does Florida have tax sales?

Yes, Florida conducts tax certificate sales for unpaid property taxes, allowing investors to pay the tax debt in exchange for potential interest earnings.

Is Florida sales tax high?

Florida’s base rate is moderate at 6%. Combined with local surtaxes, the average total rate is around 7%.

How much sales tax does Florida pay?

Florida has a base sales tax rate of 6%. However, the rate can increase up to 8% in certain areas where local surtaxes apply.

How to calculate Florida sales tax?

Multiply the purchase price by the combined state and local tax rate. For example, a $100 item in a 7% tax area would incur $7 in tax. Or calculate your sales tax using Kintsugi’s sales tax calculator.

What is sales tax exempt in Florida?

Exempt items include most groceries, prescription drugs, and certain medical supplies. Some agricultural and manufacturing equipment is also exempt

Additional Resources

Visit the state’s official website and contact them directly for up-to-date information. These resources are your go-to for questions, forms, and guidance straight from the state.

• Website: Florida Department of Revenue
• Phone: 850-488-6800