Sales and Use Tax on Flea Markets and Other Temporary Sales Sites
What itinerant merchants and flea market vendors and operators need to know.
Definitions
- Itinerant Merchant or Flea Market Vendor (merchant/vendor)
- Any person who sells new or used goods from a location in Florida, such as flea markets, carts, vehicles, temporary stands, booths and roadside locations.
- Flea Market Operator or Owner (operator/owner)
- Any person who provides space to merchants or vendors.
What is Taxable?
Sales
All sales of new or used goods from locations in Florida are subject to sales and use tax.
Fees for Rented Space
All fees charged to merchants/vendors for rented space are subject to sales and use tax.
Who Collects the Tax?
Merchants/Vendors are required to:
- register with the Florida Department of Revenue as sales tax dealers before engaging in business and
- collect tax from the purchasers at the time of sale and remit taxes collected directly to the Department of Revenue
Operators/Owners are required to collect sales tax from the merchants/vendors on charges for space rentals and remit such tax to the Department of Revenue.
How to Register
You can register to collect and/or report tax via the Department's Internet site. Go to www.myflorida.com/dor and click on e-Services. If you do not have Internet access, you can complete a paper Application to Collect and/or Report Tax in Florida (Form DR-1). Obtain Form DR-1 from your local DOR service center or one of the contacts listed below. Failure to properly register may result in a $100 late-registration fee.
Merchants and vendors renting a space on a long-term basis should register at the business location for sales tax purposes where the space is located.
How to File
Registered merchants/vendors and operators/owners remit sales and use tax and applicable county-imposed discretionary surtax following each collection period using a Sales and Use Tax Return (Form DR-15). This form is available by calling Taxpayer Services.
Reference Material
Tax Rules
Call Taxpayer Services to request a copy of Rule 12-A-1.060, Florida Administrative Code (F.A.C.), Sales and Use Tax Registration.
Brochures
Ask for the following brochures, available from your local DOR service center, the DOR Distribution Center, or Taxpayer Services:
- Commercial Real Property Rentals
- Florida's Sales and Use Tax
For Information and Forms
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671, or call the service center nearest you.
Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.
To receive forms by mail:- Order multiple copies of forms from our Internet site, or
- Mail form requests to:
Distribution Center
Florida Department of Revenue
168A Blountstown Hwy
Tallahassee FL 32304-3761
Department of Revenue service centers host educational seminars about Florida’s taxes. Visit our Taxpayer Education internet page to get a schedule of upcoming seminars and to register.