Each sale, admission charge, storage, or rental is taxable unless the transaction is exempt. Sales tax is added to the price of the taxable goods or service and collected from the purchaser at the time of sale. Florida's general sales tax rate is 6 percent.
Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. For example:
Most Florida counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax. The county surtax rate applies to a taxable item or service delivered into a county imposing a surtax. The surtax rate that applies to motor vehicles and mobile homes is determined by the home address of the purchaser. Check the rates for each county (Form DR-15DSS) in which you sell or deliver taxable goods or services.
For certain transactions, only the first $5,000 of a taxable sale or purchase is subject to the discretionary sales surtax.
Sales tax and discretionary sales surtax are calculated on each taxable transaction. Florida uses a bracket system for calculating sales tax when the transaction falls between two whole dollar amounts. Multiply the whole dollar amount by the tax rate (6 percent plus the county surtax rate) and use the bracket system to figure the tax on the amount less than a dollar. The Department of Revenue has rate tables (Form DR-2X) to help you.
If you don't know if your business must register to collect sales tax, contact your local service center or Taxpayer Services.
You can register to collect and pay sales and use tax using our secure Internet site.
Once you are registered, we will send you a Certificate of Registration (Form DR-11), an Annual Resale Certificate for Sales Tax (Form DR-13) and tax return forms. Place the Certificate of Registration in a visible area of the business.
Florida Annual Resale Certificates for 2015 for both sales tax and for communications services tax are now available. Select "more e-Services" and then select "Print an Annual Resale Certificate." Using your tax account information, you may login to download and print your certificate. Login using one of the following methods:
Your business partner number and certificate number are printed on your Certificate of Registration. Your contract object number is an 8-digit number beginning with the 5th place of the 13-digit certificate number.
|Contract object number:||12345678|
If you file sales tax for all your business locations on a consolidated sales tax return, login using your consolidated certificate number. This will allow you access to Annual Resale Certificates for all your locations that are reported under the consolidated number. Annual Resale Certificates are not issued to inactive accounts or to accounts for reporting use tax.
If you file paper sales and use tax or communications services tax returns, your certificate will continue to be mailed to you with your annual coupon book or your paper return.
The 2015 Florida Annual Resale Certificate has changed. Dealers who issue an Annual Resale Certificate certify that the items or services purchased tax-exempt will be resold. A signature is no longer required.
If you need assistance, contact Taxpayer Services at 800-352-3671.
You can file and pay sales and use tax using Revenue's secure web application or you may buy software from an approved vendor. You can access the web application using your certificate number and business partner number or a Revenue-issued user ID and password. You must enroll in our e-Services program to receive a user ID and password. Enrollment has advantages: you can save your bank account and contact information, view your filing history, and reprint returns. Read a quick reference sheet on how to get started with e-file and e-pay.
Businesses may deduct a collection allowance when they timely file and pay sales and use tax electronically. The collection allowance is 2.5 percent (.025) of the first $1,200 of tax due, not to exceed $30.
Please take time to read our detailed electronic filing and payment information. Businesses who file paper returns may not deduct a collection allowance. Taxpayers who report and pay tax electronically can download a payment due date calendar. Helpful hints are available to prevent common mistakes, provide answers to common questions, and help ensure a successful filing.
Businesses whose sales and use tax collections are less than $20,000 per year may pay and report tax using a paper Sales and Use Tax Return (Form DR-15). Revenue has detailed instructions (Form DR-15N) to help you accurately complete your return. However, we encourage all taxpayers to file and pay electronically.
Most new businesses are set up to file and pay sales and use tax quarterly. Depending on the amount of tax you collect, you may qualify for a different filing frequency.
|Filing Frequency Limits|
|Sales Tax Collected During State Fiscal Year (July 1 - June 30)||Return and Payment Filing Requirement|
|More than $1,000||Monthly|
|$501 - $1,000||Quarterly|
|$101 - $500||Semiannual|
|$100 or less||Annual|
If you qualify and would like to change your filing frequency, contact Taxpayer Services.
Monthly returns and payments are due on the 1st day of the month and late after the 20th day of the month following the collection period. For example, if the sale took place during January, then tax is due on the 1st of February and late after the 20th.
Quarterly returns and payments are due on the 1st and late after the 20th day of the month following the collection period. For example, if the sale took place during September, then tax is due on the 1st of October and late after the 20th.
If the 20th falls on a Saturday, Sunday, or federal or state holiday, returns are timely if postmarked on the first working day following the 20th.
You can sign up to receive an e-mail every collection period, reminding you of the due date. This subscription service is for paper filers only. Electronic filers are automatically signed up to receive reminders when they enroll.
If you make your payments using Electronic Funds Transfer (EFT), it must be transmitted no later than 5:00 p.m., ET, on the banking business day prior to the 20th. Download a payment due date calendar (Form DR-659) to help you pay on time.
Legislation was passed (Chapter 2014-38, Section 22, Laws of Florida) to create a 3-day sales tax holiday that will begin at 12:01 a.m., Friday, August 1, 2014, and end at midnight, Sunday, August 3, 2014. During this period, no Florida sales tax or local option tax will be collected on sales of clothing, footwear, and certain accessories selling for $100 or less per item, on certain school supplies selling for $15 or less per item, and on the first $750 of the sales price for computers and certain computer-related accessories when purchased for noncommercial home or personal use.
Legislation was passed (Chapter 2014-38, Section 21, Laws of Florida) to create a 3-day sales tax holiday that will begin at 12:01 a.m., Friday, September 19, 2014, and end at 11:59 p.m., September 21, 2014. During this holiday period, Florida law directs that no sales tax or local option tax (also known as discretionary sales surtax) will be collected on the first $1,500 of the sales price of a new qualifying Energy Star or WaterSense product. The exemption is limited to a single purchase for each specific type of qualifying item having a sales price of $500 or more. There are no quantity limits on qualifying items with a sales price of less than $500.
This tab has links to brochures and other publications for specific types of businesses. All taxpayers should also read the information under the "General" tab.