How to File Florida Sales Tax Online in 2026

Florida sales and use tax is filed online through the Florida Department of Revenue's free eFile and Pay system on the Sales and Use Tax Return (Form DR-15). Returns are due on the 1st and late after the 20th of the month following each reporting period, and a return is required every period, even when no tax is due. Businesses that paid $5,000 or more in sales and use tax in the prior state fiscal year must file and pay electronically.

This guide covers who files and how often, how to file in eFile and Pay, how the county discretionary sales surtax is reported, how to file a zero return, how to amend a return, how to pay (including the monthly estimated payment for larger dealers), and what late filing costs.

This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the Florida Department of Revenue before you file.

Florida sales tax filing at a glance

• Who administers it: Florida Department of Revenue.
• Online portal: eFile and Pay, reached from the File and Pay icon on floridarevenue.com. The Department describes it as free. Approved vendor software is another option.
• Return: Form DR-15, Sales and Use Tax Return.
• Filing frequency: Monthly, quarterly, semiannual, or annual, based on annual sales tax collections.
• Due dates: Due on the 1st and late after the 20th of the month following the reporting period.
• Zero returns: Required for every reporting period.
• Payment: Electronic payment from your bank account. To avoid penalty and interest, initiate it and receive a confirmation number by 5 p.m. ET on the business day before the 20th.
• Economic nexus: More than $100,000 in taxable remote sales into Florida in the previous calendar year.
• Collection allowance: 2.5% of the first $1,200 of tax due (up to $30) when you file and pay electronically and on time.

Who has to file, and how often

Every registered dealer files a return for each assigned reporting period, even when no tax is due. Florida requires a business making remote sales into the state to collect and electronically remit sales and use tax, including any discretionary sales surtax, once it has made taxable remote sales in excess of $100,000 over the previous calendar year. The Department's registration list words the trigger slightly differently, as an out-of-state business with total sales over $100,000 in the prior calendar year, so confirm which measure applies to you. Marketplace providers must also register to collect and remit tax on the sales they facilitate. Our Florida sales tax guide covers registration and nexus. Selling software? Our post on Florida SaaS sales tax explains how it is treated there.

The Department sets filing frequency by the amount of tax you collect each year:

Most new businesses are set up to file quarterly. If you qualify for a different frequency and want to change it, the Department asks you to call Taxpayer Assistance at 850-488-6800.

Is e-filing required?

If a business paid $5,000 or more in sales and use tax during Florida's prior fiscal year (July 1 through June 30), it must file and pay electronically during the next calendar year, beginning with the January return filed in February. The penalty for failing to file electronically is $10, and another $10 applies for failing to pay electronically, in addition to any other penalty. Florida law also requires a person making remote sales that must be taxed in Florida to file and pay electronically. Businesses below the threshold can still choose to file online.

Before you start: log in to eFile and Pay

You need to be registered with the Department before you can file. If you have not registered yet, our sales tax permit overview explains the process. Florida issues a Certificate of Registration and an annual resale certificate when you register, and our Florida resale certificate guide covers what to collect from buyers on wholesale sales.

From floridarevenue.com, select File and Pay, then Sales and Use Tax. The Department moved to a new eFile and Pay system in December 2025, and the login page offers two ways in:

1. User ID and password, which you get when you enroll for an eServices account. Enrolled users can save bank and contact information, view filing history, reprint returns, and view bills posted to the account.
2. Guest user, using your Certificate Number and Business Partner Number, through the File a Return button. Enrollment is not required for sales and use tax.

The Department says filing history from before December 1, 2025 stays available in the prior system only through September 30, 2026. After that date you can request copies with a Request for Copy of Tax Return (Form DR-841).

Before you file, gather gross sales for the period, exempt sales and the certificates that support them, taxable purchases you used without paying tax, and sales by Florida county so you can report surtax.

Step-by-step: filing the DR-15 online

These steps follow the Department's step-by-step guide for the new eFile and Pay system.

1. Log in. From the File and Pay page, select Sales and Use Tax, then log in with your user ID and password, or use the guest File a Return button.
2. Start the return. Under Online Transactions, select File a Tax Return and enter the required return information, including the form type, DR-15.
3. Enter your sales. On the DR-15 Sales Details tab, enter your information by line. Lines A, B, D, and E cover sales, services, and electricity (A); taxable purchases (B); transient rentals (D); and food and beverage vending (E). Line C, commercial rentals, no longer applies because Florida repealed the sales tax on commercial rentals effective October 1, 2025.
   • Column 1, gross sales: exempt plus taxable sales. Do not include tax collected.
   • Column 2, exempt sales: for example, sales for resale, sales of items specifically exempt, and sales to organizations that hold a Florida Consumer's Certificate of Exemption (Form DR-14).
   • Column 3, taxable amount: gross sales minus exempt sales.
   • Column 4, tax due: the tax due, including discretionary sales surtax.
4. Complete the DR-15 tab. Enter the remaining return information, including any lawful deductions and credit memos. Line 11 lets you donate your collection allowance to education. Enter surtax details on Lines 15(a) through 15(d), then select Calculate.
5. Complete the estimated tax worksheet if it applies to you. The system asks you to pick a calculation method. See the prepayment rule below.
6. Complete the vending and amusement worksheet under the More tab if it applies, then select Calculate and Continue.
7. Review, sign, and submit. Check the summary, enter your signature information, and acknowledge and authorize the submission. A green confirmation banner appears.
8. Pay. Select Make a Payment Now, enter the amount, choose the payment method, review your contact information, enter your bank account details, and choose a debit date. Confirm the payment and print or save the confirmation. If you leave the confirmation page, go to Online Transactions, then Make a Payment.

Discretionary sales surtax and rate pitfalls

Florida's general state sales tax rate is 6%, with exceptions such as electricity at 6.95%, amusement machine receipts at 4%, and retail sales of new mobile homes at 3%. On top of that, many counties impose a discretionary sales surtax (county tax) that applies to most transactions subject to sales or use tax. The Department says the surtax rate that applies is generally the rate of the county where the taxable item or service is delivered. The exception is motor vehicles and mobile homes, where the purchaser's home address decides.

• Where it is reported. Include surtax in the tax due in Column 4 with the state tax, and report the surtax detail on Lines 15(a) through 15(d). The Department says not to send surtax collections to the county tax collector's office.
• The $5,000 limit. For certain transactions, only the first $5,000 of a single taxable sale or purchase is subject to surtax. Line 15(a) is where you report the amount over $5,000 on a single sale or purchase. The limit does not apply to transient rentals.
• Out-of-state sellers. The Department says all dealers must collect surtax when the transaction occurs in, or delivery is into, a county that imposes it, even if the dealer is located outside Florida.
• Finding the rate. Surtax rates are listed on Form DR-15DSS, updated yearly in November, and the Department's Address/Jurisdiction Database identifies the county for an address. Our Florida sales tax calculator shows the combined state and county rate.
• Transient rentals. Sales tax and surtax on transient rentals are always reported to the Department. Many counties collect local tourist development taxes directly, so check Form DR-15TDT. For example, the Department's login page notes that Highlands County tourist development tax collected on or after October 1, 2026 is paid directly to the Highlands County Tax Collector.

Due dates and the weekend rule

Florida returns and payments are due on the 1st and late after the 20th of the month following the reporting period. A January monthly return is due February 1 and late after February 20. The first quarterly return (January through March) is due April 1 and late after April 20.

The Department says that if you electronically file a return without, or separately from, a payment and the 20th falls on a Saturday, Sunday, or state or federal holiday, the return is timely if you receive a confirmation number on or before the first business day after the 20th. A paper return is timely if postmarked or hand-delivered on the first business day after the 20th.

Electronic payments are different. If you pay electronically, or file and pay at the same time, you must initiate the payment and receive a confirmation number by 5 p.m. ET on the business day before the 20th to avoid penalty and interest. The Department publishes these dates each year on the Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659). Our Florida sales tax due dates page also lists upcoming dates, and you can sign up for due date reminder emails from the Department.

Filing a zero return

You must file a return for each reporting period even if no tax is due, and the Department says not to skip periods or add a partial period to the next return. The DR-15 instructions also describe a toll-free telefile line, 800-550-6713, for returns with no tax due when you are not claiming deductions or credits. Confirm with the Department whether that option applies to your account.

A late return is subject to the $50 minimum penalty even if you owe nothing.

Amending a return

If you find that a filed return was wrong, the Department says you must file an amended return, and that the quickest way is online. An amended DR-15 replaces the original return for that period, so complete it as it should have originally been filed rather than entering only the corrections. The Department's instructions say to:

• file the amended return electronically or by mail (mail filers write "Amended replacement" on a blank return, along with the certificate number, reporting period, business name, and address);
• pay any additional tax due with the amended return; and
• expect a credit if you overpaid.

The amount on Line 14 of the amended return will not necessarily match the additional amount due or the overpayment. The Department's instructions also say you cannot amend a return to increase an estimated tax payment after the due date of the return. Keep records supporting your transactions for at least three years from the date you file or the date the return was required to be filed, whichever is later.

Payment methods

• Electronic payment from your bank account. You choose a debit date in eFile and Pay. Initiate it and receive a confirmation number by 5 p.m. ET on the business day before the 20th.
• Credit card. The Department's payment-only guide says that if you pay by credit card you are sent to a third-party site. Check that site for any fee.
• Check or money order. The DR-15 instructions describe these for paper returns, in U.S. funds, payable to the Florida Department of Revenue, with your certificate number written on it. Businesses required to file and pay electronically cannot use this route.

Prepayment for larger dealers

A dealer that paid $200,000 or more in state sales and use tax on returns filed in the prior state fiscal year (July 1 through June 30) must make an estimated sales tax payment every month, starting with the December return due January 1. The estimate is 60% of state sales tax due, calculated by one of three methods set out in the DR-15 instructions: the current month's liability, the same month of the previous calendar year, or the average of the months in the previous calendar year with taxable transactions. The Department calculates the estimate on state tax only, so local option surtax and local option transient rental tax are excluded. It is reported on Lines 8 and 9 of the DR-15. If you fail to report and pay the minimum estimated tax, you lose the collection allowance and owe a 10% penalty on the underpayment plus interest.

The collection allowance

If you file and pay electronically and on time, you can take a collection allowance of 2.5% of the first $1,200 of the amount due on Line 10, up to $30, on Line 11. The Department says the $30 limit applies for each reporting location. Florida law lets the Department deny the allowance if the return is incomplete or the return or tax is delinquent when paid. You may instead donate the allowance to the Educational Enhancement Trust Fund by checking the box and leaving Line 11 blank. You must make that choice on the original, timely electronic return.

Illustration only, using the rule above: a dealer with $800 due on Line 10 that files and pays electronically on time can deduct 2.5% x $800 = $20. A dealer with $2,000 due can deduct only 2.5% x $1,200 = $30, because tax above $1,200 earns no allowance.

Penalties and interest for late filing

• Late filing or payment: 10% of the tax owed, with a minimum of $50. Florida law says that if you both file late and pay late for the same return, only one penalty of 10%, not less than $50, applies. The $50 minimum applies even when no tax is due.
• Failure to e-file or e-pay when required: $10 for each.
• Underpayment of estimated tax: loss of the collection allowance and a 10% penalty on the underpayment, plus interest.
• Interest: A floating rate applies to late payments and underpayments, including discretionary sales surtax. The Department's rates page lists the rate as 11% for July 1 through December 31, 2026. The rate is updated each January 1 and July 1.

To compare late-filing penalties and on-time discounts across states, see our late filing penalties and timely-filing discounts by state comparison.

Common Florida sales tax filing mistakes

• Waiting until the 20th to pay electronically. The payment has to be initiated, with a confirmation number, by 5 p.m. ET on the business day before the 20th.
• Including tax in gross sales. Column 1 excludes the tax you collected. The Department warns that this raises the tax due and leads to a bill.
• Using the wrong county surtax rate. Surtax follows the county where the item is delivered, not where your business is located.
• Reporting sales on the wrong line. Lines A through E can carry different tax rates, so enter each transaction on the right line.
• Leaving out untaxed purchases. Use tax on untaxed internet and out-of-state purchases goes on Line B.
• Skipping zero returns. Every period needs a return, and a late one carries the $50 minimum penalty.
• Missing the estimated payment. Dealers that paid $200,000 or more in the prior fiscal year owe the monthly 60% estimate.
• Claiming the allowance on a late or paper return. The allowance is only for returns filed and paid electronically on time.

If you receive a sales tax notice

A missed or late return often leads to a letter. Our Florida sales tax notices guide explains the notices the Florida Department of Revenue sends, including Notice of Delinquency, Notice of Amount Due, and Notice of Proposed Assessment. It also covers how to ask for penalty relief: Penalty compromise (settlement or compromise under s. 213.21, F.S.). Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.

Next steps for Florida sellers

• Download Florida's due dates as a calendar file, or see them on the due dates page.
• Check the combined rate for any Florida address.
• Get the Florida resale certificate to buy inventory without paying tax.
• Check whether you have nexus in other states before your sales cross a threshold.

More state filing guides

Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.

• How to file Alabama sales tax online
• How to file South Carolina sales tax online
• How to file Georgia sales tax online

Let Kintsugi file for you

If you sell in Florida and other states, Kintsugi's sales tax filing software prepares and files returns on each state's assigned schedule, including zero returns, and remits payment. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing, with no per-state subscription. See pricing, start free, or book a demo.

Frequently asked questions

How do I file Florida sales tax online?

Go to floridarevenue.com, select File and Pay, then Sales and Use Tax. Log in with your user ID and password, or use the guest File a Return option with your Certificate Number and Business Partner Number. Under Online Transactions, select File a Tax Return, complete the DR-15, then make your payment and save the confirmation.

When is Florida sales tax due?

On the 1st of the month after the reporting period, and late after the 20th. Electronic payments must be initiated, with a confirmation number, by 5 p.m. ET on the business day before the 20th.

Do I have to file if I had no sales?

Yes. A DR-15 is required for every reporting period even when no tax is due, and a late return carries a minimum $50 penalty.

Is it free to file Florida sales tax online, and how do I log in?

The Department describes eFile and Pay as free. You log in with the user ID and password you receive when you enroll for an eServices account, or as a guest with your Certificate Number and Business Partner Number.

Can I pay Florida sales tax by credit card?

The Department's payment-only guide says a credit card payment sends you to a third-party site. Check that site for fees before you pay.

How do I amend a Florida sales tax return?

File an amended DR-15 for the period, ideally online. It replaces the original return, so complete it in full, and pay any additional tax due with it.

Is there a discount for filing Florida sales tax on time?

Yes. If you file and pay electronically and on time, you can take a collection allowance of 2.5% of the first $1,200 of tax due, up to $30.

Is e-filing mandatory in Florida?

It is required if you paid $5,000 or more in sales and use tax during the prior state fiscal year (July 1 through June 30), and for persons required to collect tax on remote sales. The penalty is $10 for failing to file electronically and $10 for failing to pay electronically.

What is the late penalty in Florida?

10% of the tax owed, with a minimum of $50, plus interest on late payments. The $50 minimum applies even when no tax is due.

Who has to prepay Florida sales tax?

A dealer that paid $200,000 or more in state sales and use tax in the prior state fiscal year makes a monthly estimated payment equal to 60% of state sales tax, calculated by one of three methods in the DR-15 instructions.

Sources

Checked September 29, 2026.

• Florida Department of Revenue, Florida Sales and Use Tax
• Florida Department of Revenue, eFile and Pay Sales and Use Tax
• Florida Department of Revenue, Sales and Use Tax Return (Form DR-15) electronic file and pay step-by-step guide
• Florida Department of Revenue, Instructions for DR-15 (Form DR-15N)
• Florida Department of Revenue, Form DR-15
• Florida Department of Revenue, Payment-only website step-by-step guide
• Florida Department of Revenue, eFile and Pay Information Center resources
• Florida Department of Revenue, Enroll to eFile and Pay
• Florida Department of Revenue, Florida Tax and Interest Rates
• Florida Statutes, Section 212.11, Tax returns and regulations
• Florida Statutes, Section 212.12, Dealer's credit for collecting tax; penalties for noncompliance