Key takeaways
- Florida sales tax rates: The state rate is 6%, plus a county discretionary surtax of 0.5%–2% that applies only to the first $5,000 of most single items.
- Economic nexus: Remote sellers must register once taxable remote sales into Florida exceed $100,000 in the previous calendar year. There is no transaction-count threshold.
- Filing & penalties: Returns are due on the 1st of the month after the period and are late after the 20th. Late filing or payment costs 10% of the tax due, with a $50 minimum.
Florida sales tax key facts (2026)
| Item | Florida |
|---|---|
| Statewide rate | 6% |
| County discretionary surtax | 0.5%–2% (first $5,000 of an item) |
| Economic nexus threshold | $100,000 taxable remote sales (previous calendar year) |
| Transaction-count threshold | None |
| Sourcing | Destination-based |
Collect and file Florida sales tax with Taxually: LumaTax monitors your nexus, registers you and files your returns.
Is SaaS taxable?
No.
| Item | Florida |
|---|---|
| Groceries | Exempt (restaurant food taxable) |
| Commercial rent tax | Repealed (Oct 1, 2025) |
| Return due date | 1st of the month; late after the 20th |
| Governing agency | Florida Department of Revenue |
What is the sales tax rate in Florida?
Florida’s statewide sales tax rate is 6%. Counties may add a discretionary sales surtax of roughly 0.5%–2%, applied (for most goods) only to the first $5,000 of a single item — a quirk that’s a common source of error on big-ticket sales. The state 6% applies to the full amount.
A few categories have special rates: amusement-machine receipts 4%, electricity 6.95%, and new mobile homes 3%. Note: Florida’s long-standing sales tax on commercial real-property leases was fully repealed effective October 1, 2025 (HB 7031) — no state tax or local surtax applies to commercial rent for occupancy periods on or after that date. Parking/storage spaces, short-term transient rentals under six months, and equipment rentals remain taxable.
Do you have sales tax nexus in Florida?
Nexus is the connection that obligates your business to collect and remit Florida sales tax. You can establish it two ways — physically or economically. Either one is enough.
Physical nexus
You have physical nexus if you have a tangible presence in Florida, such as:
- A business location in Florida
- Employees or agents in the state
- Inventory stored in Florida (including Amazon-FBA stock)
- Owning, renting, or leasing property in Florida
- Providing certain taxable services (e.g., pest control, detective/security services)
Economic nexus
Out-of-state sellers establish economic nexus once taxable remote sales into Florida exceed $100,000 in the previous calendar year (effective July 1, 2021). There is no transaction-count threshold.
Florida’s threshold is unusual: it’s based on taxable sales, so exempt items (such as SaaS and other digital products) don’t count, and marketplace sales where the facilitator collects are excluded from your own calculation.
What is taxable in Florida?
Most tangible personal property is taxable; exemptions include groceries, certain medical products, and specific agricultural items. Services are generally not taxable, though some — like the repair or fabrication of tangible goods, and a few enumerated services — are. Use tax applies at the same rate to taxable items brought into Florida without tax paid.
Prewritten software delivered on physical media is taxable at 6%, but electronically delivered software and digital products are not.
Is SaaS taxable in Florida?
No. Florida does not tax SaaS, and it generally doesn’t tax digital products such as e-books, downloads, or streaming — electronically delivered software is treated as a nontaxable intangible. (Prewritten software on physical media is taxable.)
How is food taxed in Florida?
Grocery food is generally exempt. Food and beverages sold in restaurants (and other prepared food) are taxable at 6% plus any county surtax.
How to register for a Florida sales tax permit
Register each business location with the Florida Department of Revenue before collecting. Taxually can register for you, or you can apply online through the Registration and Account Maintenance portal (free) or by paper Form DR-1 ($5 fee). You’ll receive a Certificate of Registration and an Annual Resale Certificate.
Have ready: business and personal identification, your FEIN, bank account details (for electronic payment), and details of your business activities.
How to collect sales tax in Florida
Florida is destination-based — collect at the rate for the buyer’s Florida location, combining the 6% state rate with the applicable county surtax (remembering the $5,000 single-item surtax cap). Note that Florida moved to a new eFile & Pay system in late 2025, so confirm your login if you registered earlier.
Filing and paying Florida sales tax
Returns and payments are due the 1st of the month following the period and are late after the 20th. Frequency is set by annual tax: annual ($100 or less), semi-annual ($101–$500), quarterly ($501–$1,000), and monthly (more than $1,000).
File and pay electronically through the Department’s online system or by mail using Form DR-15. File on time electronically and you may keep a collection allowance of 2.5% of the first $1,200 of tax (max $30 per location). Taxually’s software automates the full process.
Penalties for late or non-compliant filing
Failing to file or pay on time triggers these penalties:
- Late filing/payment: 10% of the tax due, with a minimum of $50 (even on a zero return).
- Interest accrues at a floating annual rate set by the Department.
Frequently asked questions
What is the sales tax rate in Florida in 2027?
The state rate is 6%, plus a county discretionary surtax of about 0.5%–2% (applied to the first $5,000 of most single items).
What is the economic nexus threshold for Florida?
$100,000 in taxable remote sales into Florida in the previous calendar year. There is no transaction-count threshold, and exempt items don’t count.
Is SaaS taxable in Florida?
No. Florida does not tax SaaS or digital products. Only prewritten software on physical media is taxable.
Does Florida still tax commercial rent?
No. Florida repealed its sales tax on commercial real-property leases effective October 1, 2025. Parking/storage, short-term transient rentals, and equipment rentals remain taxable.
When are Florida sales tax returns due?
The 1st of the month after the reporting period, and they’re late after the 20th.
