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Florida sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Florida DOR — everything a remote seller needs to know about Florida, on one page.

Economic nexus threshold
$100,000
Statewide base rate
6%
Transaction threshold
None
JacksonvilleTallahasseeOrlandoTampaMiami
Florida · major filing jurisdictions
Nexus · Florida

When you owe sales tax in Florida.

Either physical presence or economic activity can create a Florida sales-tax obligation. Once either threshold is met, you must register, collect, and remit — Florida measures economic nexus on taxable sales only.

Economic nexus
Threshold
$100,000 in taxable retail sales of tangible personal property delivered into Florida
Measurement type
Sales only — there is no transaction-count test
Measurement period
Previous calendar year
Included
Only taxable retail sales of tangible personal property count — exempt sales, digital goods, SaaS, services, resale transactions, and marketplace-facilitated sales are all excluded from the threshold calculation
Marketplaces
Marketplace-facilitated sales do not count toward your threshold — Florida explicitly excludes TRANSACTION.MARKETPLACE, so sales collected and remitted by Amazon, Etsy, or other registered marketplace facilitators are ignored when measuring your $100,000 exposure
Physical nexus
Employees / remote staffOffice or leased propertyInventory · 3PL · FBAAgents or representativesConstruction projects

Any physical presence in Florida — including inventory stored at a third-party fulfillment center or an employee working remotely in the state — creates nexus immediately, with no sales-volume requirement. Remote employees are the most common surprise for fast-growing companies.

Rates · Florida

What you'll collect, city by city.

Florida's statewide base is 6%. Counties add a discretionary surtax on top, so the combined rate depends on the delivery county — here's how the major cities compare across product categories.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
FloridaStatewide base rate6%6%0%0%0%
Jacksonville7.5%7.5%0%0%0%
Miami7%7%0%0%0%
Tampa7.5%7.5%0%0%0%
Orlando6.5%6.5%0%0%0%
Tallahassee7.5%7.5%0%0%0%

Digital goods, SaaS, and most services are not taxed in Florida at any jurisdiction level, so rates are 0% across the board for those categories. The county discretionary surtax applies to tangible personal property only. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state and county surtax rate for any Florida delivery address.

Open the sales tax calculator
Taxability · Florida

Is your product taxable here?

Florida taxes tangible personal property and very little else — digital goods, SaaS, and most services are all exempt, making Florida relatively simple for software and subscription businesses.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Florida are taxable at the combined state and county rate for the delivery address.
SaaS & cloud softwareNot taxableFlorida does not tax remotely-accessed software — neither B2B nor B2C SaaS subscriptions are subject to sales tax.
Digital goodsNot taxableDownloads, e-books, streaming media, and other electronic products delivered without physical media are exempt in Florida.
Professional servicesNot taxableConsulting, legal, design, and similar professional services are generally exempt; Florida is one of the narrower states when it comes to taxing services.
Bundled hardware + softwarePartialThe hardware portion is taxable; separately-stated software accessed remotely remains exempt. Itemize your invoices to protect the software component.
Shipping & deliveryPartialDelivery charges are taxable when the goods themselves are taxable and charges are not separately stated; separately-stated shipping on exempt goods is generally not taxed.
Filings · Florida

Filing schedules and due dates.

The Florida Department of Revenue assigns a filing frequency at registration based on your anticipated tax liability. Returns are due even for zero-tax periods once you are registered.

FrequencyReturnDue dateWho it applies to
MonthlyMost commonForm DR-15, Sales and Use Tax Return20th of the month following the reporting periodThe default assignment for most active remote sellers
QuarterlyForm DR-1520th of the month following the end of the quarterSellers with lower tax liability, as assigned by the DOR
Semi-annuallyForm DR-1520th of the month following the end of each semi-annual periodSmall sellers with minimal Florida tax liability
AnnualForm DR-15January 20 for the prior calendar yearVery small sellers with the lowest assigned liability threshold

Crossed the threshold, or about to?

A Commenda expert will review your Florida exposure, register you with the Florida Department of Revenue, and take over the filing calendar — usually within a week.

The state authority

Florida DOR — the state's tax office.

The Florida Department of Revenue administers sales and use tax through a single online portal. Registration, filing, payment, and rate lookups all live in the same system — no separate county portals for the state-administered surtax.

floridarevenue.com

Registration requires a Tax Portal username and password; your State Tax ID (format XX-XXXXXXXXXX-X) is assigned after registration and is needed for subsequent filings.

What you can do there
  • Register for a sales tax certificate

    Register online through the Florida Tax Portal. There is no filing fee for remote sellers obtaining a sales tax certificate.

  • File returns and remit payment

    All returns and payments are submitted through the Florida Tax Portal — ACH and electronic payment are accepted.

  • Look up the rate for any address

    The DOR publishes county surtax rates; use the address lookup to confirm the combined rate for a specific delivery location.

  • Verify a resale certificate

    Confirm a buyer's Florida Annual Resale Certificate is valid before accepting the exemption claim.

Exposure & exemptions · Florida

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Florida offers a voluntary disclosure program for out-of-state sellers who self-report before the DOR initiates an audit or contact.

Lookback
Generally limited under a VDA — versus the full statutory period if the DOR contacts you first
Penalties
Typically waived under an accepted voluntary disclosure agreement
Interest
Still assessed — interest relief is not generally available
Unfiled returns
No statute of limitations runs until returns are filed; coming forward voluntarily limits exposure

Exemption certificates accepted

Obtain a valid certificate before the sale and retain it in your records — the burden of proof rests with the seller if the exemption is later challenged.

Resale
Florida Annual Resale Certificate — buyers apply through the DOR and present a certificate number
Government / nonprofit
Qualifying government entities and nonprofits may present a Florida Consumer's Certificate of Exemption (Form DR-14)
Agricultural
Qualifying agricultural inputs and equipment may be exempt with proper documentation from the DOR
Manufacturing
Equipment used predominantly in manufacturing or processing is exempt; Form DR-1 election may apply

FAQ · Florida

Florida questions, answered.

The questions remote sellers ask us most about Florida sales tax.
Read our FAQ library

No. Florida does not tax remotely-accessed software — both B2B and B2C SaaS subscriptions are exempt. Florida has not broadly expanded its sales tax to digital services, so cloud-based products delivered without physical media are generally outside the scope of the tax.

No. Florida uses a sales-only test: $100,000 in taxable retail sales of tangible personal property delivered into Florida in the previous calendar year. There is no 200-transaction threshold.

Only taxable retail sales of tangible personal property count. Exempt sales, digital goods, SaaS, professional services, resale transactions, and sales made through a registered marketplace facilitator are all excluded from the calculation.

No. Florida explicitly excludes marketplace-facilitated sales from the economic nexus threshold calculation. Sales that Amazon, Etsy, or another registered marketplace facilitator collects and remits on your behalf do not count toward your $100,000 exposure.

Florida's statewide base rate is 6%. Counties can add a discretionary surtax — currently ranging from 0.5% to 2% depending on the county — bringing combined rates up to 7% to 7.5% in most major metro areas.

Yes. Inventory held at a Florida warehouse or third-party fulfillment center — including FBA stock Amazon places there — creates physical nexus immediately, regardless of your sales volume or economic nexus status.

The Florida DOR assigns your filing frequency at registration — monthly is most common for active sellers. Returns on Form DR-15 are due on the 20th of the month following each reporting period, including zero-tax periods.

Yes. Commenda monitors your Florida exposure, registers you with the Florida Department of Revenue, calculates the correct combined rate on every transaction, and files each DR-15 return on the assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.