# Florida Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/florida
Published: September 22, 2026

Florida's 6% state rate tops out around 8% with county surtaxes. Economic nexus begins at $100,000 in taxable sales, measured on the prior calendar year.

- **SaaS:** Exempt
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Exempt

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Florida's state sales tax rate is 6%, plus a county discretionary surtax of up to 2% (0.5% to 1.5% in most counties), so combined rates run 6% to 8% [1][2]. You have economic nexus once taxable remote sales into Florida exceed $100,000 in the prior calendar year, with no transaction-count trigger [1]. Florida does not tax SaaS or digital products delivered without a tangible medium, food for home consumption is exempt, and clothing is taxable [3][4]. A proposed assessment can be protested within 60 days [5].

## Taxability Snapshot

## Sales Tax Rates

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.

| Component | Rate | Scope |
| --- | --- | --- |
| State | 6.00% | Statewide |
| County discretionary surtax | 0%–2% | Varies by county |
| Combined | 6.0%–8.0% | Varies by county |

Combined rates in major Florida metros (2026):

| Metro (county) | Combined rate |
| --- | --- |
| Miami (Miami-Dade) | 7.0% |
| Tampa (Hillsborough) | 7.5% |
| Jacksonville (Duval) | 7.5% |
| Orlando (Orange) | 6.5% |
| Fort Lauderdale (Broward) | 7.0% |
| Tallahassee (Leon) | 7.5% |

Florida repealed its sales tax on commercial rent effective October 1, 2025, so commercial lease payments are no longer taxed in 2026.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](/us-sales-tax-calculator).

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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.

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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].

## Sources

- [1] [Florida DOR — Sales and Use Tax (rate, economic nexus, resale certificate)](https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx)

- [2] [Florida DOR — 2026 Discretionary Sales Surtax Rates (DR-15DSS)](https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf)

- [3] [Florida DOR — Rule 12A-1.032 (computer software not taxable when electronically delivered)](https://flrules.org/gateway/ruleno.asp?id=12A-1.032)

- [4] [Florida Statutes 212.08(1) — food products exemption](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.08.html)

- [5] [Florida DOR — Protest Procedures (DR-832R, 60-day protest)](https://floridarevenue.com/taxes/documents/protest.pdf)

- [6] [Florida DOR — 2026 Back-to-School Sales Tax Holiday (TIP 26A01-11)](https://floridarevenue.com/taxes/tips/Documents/TIP_26A01-11.pdf)

- [7] [Florida DOR — 2026 Hunting, Fishing, and Camping Holiday (TIP 26A01-06)](https://floridarevenue.com/taxes/tips/Documents/TIP_26A01-06.pdf)

- [8] [Florida DOR — Registration and Account Management](https://floridarevenue.com/taxes/eservices/Pages/registration.aspx)

- [9] [Florida Statutes § 212.05965 — Taxation of Marketplace Sales (Florida Department of Revenue)](https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0212%2FSections%2F0212.05965.html)

Verified July 2026 against Florida Department of Revenue published guidance.

## Frequently Asked Questions

### What is the Florida sales tax rate in 2026?

6% state, plus a county surtax of 0%–2%, for a combined 6%–8% depending on the delivery county.

### What is Florida's economic nexus threshold?

$100,000 in taxable remote sales in the prior calendar year. Marketplace-collected and exempt sales don't count, and there's no transaction-count trigger.

### Is SaaS taxable in Florida?

No. Florida does not tax SaaS or most digital products.

### Is commercial rent still taxed in Florida?

No. Florida repealed its sales tax on commercial rent effective October 1, 2025.

### When are Florida sales tax returns due?

The 1st of the month after the reporting period, late after the 20th. File and pay electronically on time to keep the 2.5% collection allowance.

### What is the penalty for late Florida sales tax?

10% of the tax due with a $50 minimum per return — the $50 applies even if you owe nothing.

## Related Reading

- [Florida Clothing Tax 2026: What Retailers Must Know](/blog/florida-sales-tax-on-clothing)

## US Sales Tax Calculator