Florida Sales Tax Guide: Rate, Rules & Filing

Florida's state sales and use tax rate is 6%. Counties may add a discretionary surtax — 0.5%–1.5% in most counties and up to 2% in a few — so combined rates run 6%–8% depending on the county. Florida is destination-based, which means that the surtax follows the delivery location.

Combined rates in major Florida metros (2026):

Florida repealed its sales tax on commercial rent effective October 1, 2025, so commercial lease payments are no longer taxed in 2026. To find the combined rate for a specific address, use our US sales tax calculator.

Florida's 67 counties set their own discretionary sales surtax, so the combined rate is the 6% state rate plus the surtax for the county where the item is delivered. In 2026 combined rates run from 6% in Citrus and Collier counties, which levy no surtax, to 8% in Hamilton County [2]. The surtax applies only to the first $5,000 of the sales price of a single item of tangible personal property; the 6% state rate applies to the full price.

In the largest cities that means 7.5% in Jacksonville (Duval County), Tampa (Hillsborough) and Tallahassee (Leon); 7% in Miami (Miami-Dade), Fort Lauderdale (Broward) and St. Petersburg (Pinellas); and 6.5% in Orlando (Orange), Daytona Beach (Volusia) and West Palm Beach (Palm Beach) [2].

Two counties lowered their rates on January 1, 2026: Palm Beach County fell from 7% to 6.5% when its 1% infrastructure surtax was repealed and a new 0.5% school surtax took effect, and Martin County fell from 7% to 6.5% when its 0.5% school surtax expired [2].

Rates are from the Florida Department of Revenue's Form DR-15DSS for calendar year 2026. The Department publishes the next year's rates each November. Brevard's and Charlotte's surtaxes, and one 0.5% surtax each in Liberty and Santa Rosa, are scheduled to expire December 31, 2026 [2].

Florida economic nexus applies once your taxable remote sales into the state exceed $100,000 in the prior calendar year. The threshold counts taxable sales only; exempt items and marketplace sales where the facilitator collects do not count. There is no transaction-count trigger. Physical presence including inventory, employees, or property creates nexus immediately.

Florida's marketplace-provider collection requirement took effect July 1, 2021, under Florida Statutes § 212.05965. A marketplace provider with a Florida physical presence, or that made or facilitated remote sales exceeding $100,000 in the previous calendar year — the same substantial-remote-sales threshold used in Florida's general remote-seller economic nexus statute, § 212.0596 — must register, collect, and remit Florida sales tax and any applicable discretionary sales surtax on taxable sales made through its marketplace. Once the provider certifies to a marketplace seller that it will collect and remit tax, the seller may not itself collect tax on those marketplace sales and must exclude them from its Florida return, though a seller with more than $1 billion in annual U.S. gross sales may contractually take back the collection responsibility.[9]

The Florida DOR assigns frequency by estimated annual tax: monthly above $1,000, quarterly $501–$1,000, semiannual $101–$500, and annual at $100 or less. Returns are due the 1st of the month after the reporting period and are late after the 20th (next business day if the 20th is a weekend or holiday). File and pay electronically on time to keep the 2.5% collection allowance on the first $1,200 of tax, up to $30.

Step-by-step: how to file Florida sales tax online

Florida exempts most groceries (unprepared food), prescription drugs, many medical devices, and certain agricultural supplies. Nonprofits and government agencies can buy exempt with valid documentation. General SaaS and digital goods are not subject to Florida sales tax. Prepared meals, candy, and soft drinks are taxable. Commercial rent became exempt on October 1, 2025.

Florida issues an Annual Resale Certificate for Sales Tax (Form DR-13) that lets a registered dealer buy goods or services tax-free when they will be resold [1]. The certificate expires December 31 each year and is reissued annually to active dealers [1].

For the official form, multistate certificate rules and expiry, see the Florida resale certificate guide.

Late filing or payment carries a 10% penalty on the tax due, with a $50 minimum per return — the $50 applies even to a zero return. Interest accrues daily at a floating annual rate (about 11% for early 2026). Filing late by even one day forfeits the collection allowance. Our Florida filing guide lists late filing penalties, interest, and what to do if you missed a return.

After a Notice of Proposed Assessment, you generally have 60 days to file an informal written protest with the Department of Revenue [5]. You can also challenge an assessment through a Chapter 120 petition to the Division of Administrative Hearings or a suit in circuit court [5].

• [1] Florida DOR — Sales and Use Tax (rate, economic nexus, resale certificate)

• [2] Florida DOR — 2026 Discretionary Sales Surtax Rates (DR-15DSS)

• [3] Florida DOR — Rule 12A-1.032 (computer software not taxable when electronically delivered)

• [4] Florida Statutes 212.08(1) — food products exemption

• [5] Florida DOR — Protest Procedures (DR-832R, 60-day protest)

• [6] Florida DOR — 2026 Back-to-School Sales Tax Holiday (TIP 26A01-11)

• [7] Florida DOR — 2026 Hunting, Fishing, and Camping Holiday (TIP 26A01-06)

• [8] Florida DOR — Registration and Account Management

• [9] Florida Statutes § 212.05965 — Taxation of Marketplace Sales (Florida Department of Revenue)

Verified July 2026 against Florida Department of Revenue published guidance.

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