Guide to Sales Tax in Florida in 2025

So, you need to know about sales tax in The Sunshine State. Look no further!

Whether you've fully set up shop in Florida, or simply ship there once in a while, it's important you know whether your business is liable to their sales taxes. In our 10+ years of experience helping online businesses comply with taxes, we've found that tax policies are confusing. So we translated all the information from Florida's Department of Revenue (FDOR) sales tax law into language that's easy to understand.

This guide will tell you everything you need to know, plus direct you to the right places for handling any sales tax responsibility you may have.

What's taxable in Florida?

In Florida, most types of goods where a physical product is transferred are taxable. Below is a comprehensive overview of products and services that are generally taxable in Florida. Some local cities or districts might have their own rules or exceptions, however. For example, check out the Orlando Sales Tax Guide or Miami Sales Tax Guide for specific rules in specific cities.

• Tangible personal property: These are physical items. Florida taxes most tangible products, but there can be exemptions! Examples include clothing, furniture, and electronics.
• Retail sales of new mobile homes: Taxed at a special rate of 3%.
• Amusement machine receipts: Taxed at a special rate of 4%.
• Rental, lease, or license of commercial real property: Taxed at a special rate of 2%.
• Electricity: Taxed at a special rate of 6.95%.
• Services: While most services are non-taxable in Florida, there are exceptions. These include some janitorial, security, printing, storage, and transportation services, as well as event admissions.

To be absolutely clear about which products and services are subject to sales tax, and which are exempt, check the Florida Department of Revenue website.

What are non-taxable items in Florida?

Florida has a significant number of sales tax exemptions. Here are a few examples of non-taxable items that you don't need to charge Florida sales tax on:

• Grocery items: Like vegetables, bottled water, baking goods, and cereal products.
• Common household medicines: Like allergy relief products and antiseptics.
• Chemical compounds and test kits: Like allergy test kits and blood pressure kits.
• Cosmetics and toilet articles: Like suntan lotion, makeup, and body lotion.
• Optical goods: Like prescription glasses and contact lenses.
• Infant supplies: Like baby formulas and teething powder.
• Seeds and fertilizers: Like herbicides, pesticides, and fungicides.
• Digital products: Including downloadable software and e-books.
• Software-as-a-Service (SaaS): Generally tax-exempt in Florida.

Florida also exempts certain types of organizations from Florida sales taxes like government agencies, museums, and some non-profits via exemption certificates.

For more information about what’s exempt from sales tax in Florida, see the Florida sales tax exemption guide.

Do you have sales tax nexus in Florida?

The word "nexus" refers to a commercial connection in the state. Nexus determines the following questions for a state tax agency: Do you do business here, what kind, and how much? And when you do have nexus, that means you're obligated to collect tax on your sales there. So the first question for you to answer is whether you have nexus in Florida.

Florida physical nexus

The FDOR website provides more information on physical nexus in Florida.

Florida economic nexus

• A significant amount of sales in Florida within twelve months. This is called an economic nexus, a sales tax nexus determined by economic activity, i.e. - the amount of sales you make in a particular state.
• The threshold in Florida is $100,000 in annual sales. Online sellers who make $100,000 or more in the previous calendar year establish economic nexus.

To learn more about how this works, check out the Ultimate Guide to US Economic Nexus.

Sales tax rates in Florida

Tax rates can vary based on the location of your business and the location of your customer, plus the levels of sales tax that apply in those specific locations.

The base Florida state sales tax is 6%. There are additional levels of sales tax at local jurisdictions, too. Florida counties can impose a local option surtax on top of the 6% rate, which typically ranges from 0.5% to 1.5%. The total Florida sales tax rate a customer will pay is made up of two rates:

Here are some examples of combined sales tax rates in major locations in Florida:

• Orlando: 6.5%
• Tampa: 7.5%
• Jacksonville: 7.5%
• Fort Lauderdale: 7%
• Pensacola: 7.5%
• Miami: 7% (6% state + 1% county surtax)

Check out Quaderno's Sales Tax Calculator to see your product's tax rate, amount, and final price in Florida.

How to calculate sales tax in Florida

Florida has a destination-based sales tax system, so you have to pay attention to the varying tax rates across the state. This means that when you make a taxable sale to a customer in Florida, you should charge the sales tax rate at the buyer’s ship-to address, as that's the destination of your product or service. Add it to the price of your product, and collect the full payment.

For businesses serving customers across multiple Florida counties with varying total tax rates, it is crucial to calculate precise rates for each customer location to maintain compliance.

How does Florida sales tax work with marketplaces?

Florida nexus becomes a bit more intricate if you're a marketplace facilitator or if you sell via a marketplace. Here are some key points to understand regarding economic nexus in Florida if you are using or are involved with a marketplace:

• A marketplace provider required to register in Florida must also certify to its marketplace sellers that it will collect and remit the applicable Florida tax on taxable retail sales conducted through the marketplace.
• Once the marketplace provider certifies that it will collect and remit the tax, the marketplace seller is prohibited from collecting the tax and must exclude sales made through the marketplace from their tax return.
• Sales made by a marketplace facilitator count towards their own Florida nexus threshold, but they do not simultaneously contribute to the marketplace seller’s Florida nexus threshold.

Sales tax on shipping charges in Florida

Florida shipping charges are taxed differently depending on whether the buyer has the option to avoid the shipping charge. If the buyer cannot elect to avoid the shipping charge (for example, by picking up the product), then the shipping charge is taxable, even if it is separately stated on the invoice (Fla. Admin. Code R. 12A-1.045 (3)(a), (4)(a)). On the other hand, if the shipping charge can be avoided by a decision or action solely on the part of the buyer, then the shipping charge is exempt from sales tax. Simply put, if the seller makes the shipping charge mandatory, it's taxable.

How to register for a Florida sales tax permit

The next crucial step in complying with Florida sales tax is to register for a FL seller’s permit or FL sales tax license. Remote sellers register for sales tax in Texas according to where you are based.

US businesses (or businesses that have a physical address in the United States) can register online via the FDOR website. (This portal is also where you’ll file and pay your tax returns. For information on how to file, check out this Florida sales tax filing guide.)

International businesses must register by filling out a form and emailing it to the Texas Comptroller office. You’ll find more information below.

US businesses

The first step is to create a new user profile on the FDOR website and then fill out the tax registration application.

Before you begin, it helps to gather certain business information you’ll need. Be prepared to share the following details:

• Your social security number or visa number
• Your Federal Employer Identification Number (FEIN), if you have one
• Your driver license number, state ID number, or other ID
• Names and location of banks where you have an account
• Expected average monthly sales and the amount of those sales which are taxable
• Your industry’s North American Industry Classification System number. (Each number is a 2-6 digit code. You can find yours in the NAICS directory.)

When complete, submit the application! If you have any problems or questions, you can reach the FDOR at [email protected] or call 1-850-488-6800.

Allow the office at least three business days to process your application. After that, you’re free to sign in to your new online account and check the status of your application.

There in your web account, you’ll find the certificate of registration for a FL seller’s permit and your business tax number.

You’ll also be assigned a tax filing frequency: monthly, quarterly, or yearly.

International businesses

To obtain a FL seller’s permit, you must fill out a physical copy of Form DR-1, Florida Business Tax Application and then snail mail it to the FDOR office:

Account Management MS 1-5730
Florida Department of Revenue
5050 W Tennessee St.
Tallahassee, FL 32399-0160
USA

That said, the form requires a lot of information, so it’s worth looking through and gathering all the necessary documents and details ahead of time.

Things to note:

1. The very first question asks about a Federal Employer Identification Number (FEIN or EIN). If you aren’t familiar with this, take a moment to read about what an EIN number is and how to get one.

2. You need to identify which industry you’re working in by providing its North American Industry Classification System number. Each number is a 2-6 digit code. You can find yours in the NAICS directory.

3. Toward the bottom of the form, there’s a section about filing and paying electronically. As a remote seller, you must enroll for both. (And why wouldn’t you? It makes your life easier!)

4. Regarding Question 39: Florida cannot accept international ACH transactions, due to federal security requirements. If you wish to make payments to FDOR from financial institutions located outside the US, then you must contact them to make other arrangements. Email [email protected] or call 1-850-488-6800.

Once your application is processed, you will receive a user ID and password for your new tax account, which gives you access to the online portal. You may log in to edit any of the information regarding contact details, banking, or payment method.

There in your web account, you’ll find the certificate of registration and your business tax number. You’ll also be assigned a tax filing frequency: monthly, quarterly, or yearly. You will file tax returns in this same portal, unless you hire a service like Quaderno to do it for you.

Sales tax guides for other states

• Alabama Sales Tax Guide
• Alaska Sales Tax Guide
• Arizona Sales Tax Guide
• Arkansas Sales Tax Guide
• California Sales Tax Guide
• Colorado Sales Tax Guide
• Connecticut Sales Tax Guide
• Delaware Sales Tax Guide
• Georgia Sales Tax Guide
• Hawaii Sales Tax Guide
• Idaho Sales Tax Guide
• Illinois Sales Tax Guide
• Indiana Sales Tax Guide
• Iowa Sales Tax Guide
• Kansas Sales Tax Guide
• Kentucky Sales Tax Guide
• Louisiana Sales Tax Guide
• Maine Sales Tax Guide
• Maryland Sales Tax Guide
• Massachusetts Sales Tax Guide
• Michigan Sales Tax Guide
• Minnesota Sales Tax Guide
• Mississippi Sales Tax Guide
• Missouri Sales Tax Guide
• Montana Sales Tax Guide
• Nebraska Sales Tax Guide
• Nevada Sales Tax Guide
• New Hampshire Sales Tax Guide
• New Jersey Sales Tax Guide
• New Mexico Sales Tax Guide
• New York Sales Tax Guide
• North Carolina Sales Tax Guide
• North Dakota Sales Tax Guide
• Ohio Sales Tax Guide
• Oklahoma Sales Tax Guide
• Oregon Sales Tax Guide
• Pennsylvania Sales Tax Guide
• Rhode Island Sales Tax Guide
• South Carolina Sales Tax Guide
• South Dakota Sales Tax Guide
• Tennessee Sales Tax Guide
• Texas Sales Tax Guide
• Utah Sales Tax Guide
• Vermont Sales Tax Guide
• Virginia Sales Tax Guide
• Washington Sales Tax Guide
• Washington, D.C. Sales Tax Guide
• West Virginia Sales Tax Guide
• Wisconsin Sales Tax Guide
• Wyoming Sales Tax Guide