Florida DOR Sales Tax Rate 2026: Permit, Filing & Use Tax
A practical Florida Department of Revenue sales tax guide for businesses, online sellers, landlords, short-term rental operators, contractors, marketplace sellers and taxpayers who need the 2026 Florida sales tax rate, county discretionary sales surtax, sales tax permit registration, DR-15 filing, resale certificate rules, use tax, remote seller threshold, filing due dates and official Florida DOR links.
Quick Answer: Florida Sales Tax Rate 2026
Florida’s general state sales tax rate is 6%. Some transactions have special state rates: 3% for retail sales of new mobile homes, 4% for amusement machine receipts and 6.95% for electricity. Many counties also impose a discretionary sales surtax, so the total rate for a taxable sale is usually the state rate plus the delivery county’s surtax rate.
Florida general sales tax rate
The general Florida state sales tax rate is 6% on taxable sales, admissions, storage, rentals and taxable services unless a specific exemption or special rate applies.
County surtax may apply
Discretionary sales surtax is based on the county where the taxable goods or services are delivered or used, not simply where the seller’s office is located.
Filing is still required
Florida sales and use tax is generally reported on Form DR-15. A return must be filed for every reporting period, even if no tax is due.
Florida Sales Tax Rate Table 2026: State Rate, Special Rates and Combined County Rate
Use this table to understand which Florida sales tax rate usually applies before you collect tax, quote a customer, update POS software or file a return.
| Transaction type | Florida state rate | County surtax? | Practical action |
|---|---|---|---|
| Most taxable retail sales, admissions, storage and rentals | 6% | Usually yes, if the delivery/use county imposes surtax. | Add the county discretionary sales surtax to 6% when required. |
| Retail sales of new mobile homes | 3% | Check DOR rules for the transaction. | Do not use the standard 6% rate if the special mobile-home rate applies. |
| Amusement machine receipts | 4% | Check county and industry guidance. | Use DOR industry brochures and effective tax-rate instructions. |
| Electricity | 6.95% | May involve additional local/public service tax issues. | Use DOR rate resources and utility-specific guidance. |
| Commercial real property rent | Repealed for rental periods beginning Oct. 1, 2025 or later | No surtax on those post-repeal commercial rental periods. | Continue reporting taxable periods through September 2025 and older delayed payments. |
| Transient rentals of six months or less | Still taxable under sales tax rules | May apply, plus local option transient rental taxes. | Do not treat short-term accommodations as repealed commercial rent. |
| Out-of-state purchase used in Florida with no Florida tax paid | Use tax generally follows the sales tax rate | May apply based on use/delivery county. | Report and pay use tax if sales tax was not paid. |
Florida Sales Tax Calculator 2026: Estimate State Tax + County Surtax
This simple calculator estimates Florida sales tax for common transactions. It is educational only and does not replace Florida DOR’s Address/Jurisdiction Database, DR-15DSS or official transaction-specific guidance.
Enter a taxable sale amount, select the state rate and county surtax, then calculate. For a real transaction, verify the county using Florida DOR’s Address/Jurisdiction Database.
Florida Discretionary Sales Surtax 2026: County Tax, Delivery Rules and $5,000 Cap
Discretionary sales surtax is Florida’s county-level local option sales tax. Sales tax dealers must collect both Florida state sales tax and the county surtax when the transaction is subject to sales tax and delivery or use occurs in a county imposing a surtax.
When county surtax is generally collected
- Taxable goods or taxable services are delivered in or into a surtax county.
- An admission event is located in a surtax county.
- The consumer of electricity is located in a surtax county.
- Prepaid calling arrangements are sold in a surtax county.
- Taxable service warranty property is located or delivered into a surtax county.
- Transient rental accommodations occur in a surtax county.
- A registered dealer owes use tax in a surtax county.
Important $5,000 surtax cap
Discretionary sales surtax generally applies to the first $5,000 of the sales amount on the sale, use, lease, rental or license to use an item of tangible personal property. The cap does not apply to all transactions, including prepaid calling arrangements, admissions, transient rentals or sales of services.
| 2026 surtax example | County surtax | Combined general rate | What to verify |
|---|---|---|---|
| County has no surtax | 0% | 6% | Confirm no surtax using the address lookup or DR-15DSS. |
| County has 0.5% surtax | 0.5% | 6.5% | Apply the correct county and cap rule. |
| County has 1% surtax | 1% | 7% | Common rate in many counties. |
| County has 1.5% surtax | 1.5% | 7.5% | Verify multi-surtax county rules and expiration dates. |
| Hamilton County in 2026 DR-15DSS | 2% | 8% | Use the 2026 DR-15DSS because Hamilton is listed at 2% total surtax rate. |
Florida Sales Tax Permit 2026: Who Must Register With the Florida Department of Revenue?
Before starting a taxable business activity in Florida, you must determine whether your products, services, rentals or activities are subject to sales and use tax. If they are, you must register with the Florida Department of Revenue to collect sales tax or pay use tax.
| Business activity | Registration likely needed? | Why it matters |
|---|---|---|
| Selling taxable items at retail | Yes | You collect sales tax from customers and remit it to Florida DOR. |
| Repairing or altering tangible personal property | Often yes | Florida lists this as an activity that may require registration. |
| Renting short-term accommodations | Yes | Hotels, condos, vacation homes, travel parks and similar rentals may require sales tax reporting. |
| Renting or leasing personal property | Yes | Vehicles, equipment, machinery and similar rentals may be taxable. |
| Charging admissions | Often yes | Amusement, sport and recreation admissions can be taxable. |
| Manufacturing goods for retail sale | Often yes | Retail sales of manufactured goods can trigger collection duties. |
| Selling taxable services | Depends on service type | Examples include investigative/crime protection, nonresidential cleaning and nonresidential pest control. |
| Remote seller exceeding Florida threshold | Yes | Remote sellers with more than $100,000 in taxable Florida sales in the prior calendar year must collect and remit. |
| Marketplace provider facilitating Florida sales | Yes | Marketplace providers must electronically register and remit tax on taxable facilitated sales. |
After registration, Florida DOR issues
- Certificate of Registration, Form DR-11.
- Florida Annual Resale Certificate for Sales Tax, Form DR-13, if eligible.
- Sales and use tax return forms and account information.
- Filing frequency instructions.
- Location-specific account details for registered places of business.
Display and update rules
The Certificate of Registration must be displayed in a clearly visible place at your business location. Notify Florida DOR when your business name, mailing address, location address, business status, legal entity or ownership changes.
Florida Sales Tax Filing 2026: DR-15, Due Dates, eFile Rules and Penalties
Florida sales and use tax is generally reported on the Sales and Use Tax Return, Form DR-15. You can file and pay electronically using Florida DOR’s free File and Pay system. The return is due on the 1st day of the month after the reporting period and late after the 20th day of that month.
| Filing rule | Florida DOR requirement | Practical reminder |
|---|---|---|
| Return due date | Due on the 1st and late after the 20th day of the month following the reporting period. | For January monthly sales, the return is due February 1 and late after February 20. |
| Zero return | A return must be filed for each reporting period even if no tax is due. | Do not skip months or quarters with no sales. |
| Electronic payment timing | Electronic payment must generally be initiated and confirmation received no later than 5 p.m. ET on the business day before the 20th. | Do not wait until the evening of the 20th for ePay. |
| Mandatory eFile/ePay | If a business paid $5,000 or more in sales and use tax during the prior Florida fiscal year, it must file and pay electronically the next calendar year. | Check prior fiscal-year tax paid before assuming paper filing is allowed. |
| Electronic filing penalties | Failure to file electronically and failure to pay electronically can each add a $10 penalty when eFile/ePay is required. | These are in addition to other penalties. |
| Late filing penalty | Late filing penalty is 10% of the tax owed, but not less than $50. | The $50 minimum applies even if no tax is due. |
| Collection allowance | Timely electronic filers may deduct 2.5% of the first $1,200 of tax due, not to exceed $30 per reporting location. | Calculate it carefully and only when allowed. |
Filing frequency thresholds
- More than $1,000 annual sales tax collections: monthly.
- $501 to $1,000: quarterly.
- $101 to $500: semiannual.
- $100 or less: annual.
- Most new businesses are initially set up to file quarterly.
DR-15 line mistake to avoid
Sales on different lines of Form DR-15 may have different tax rates. Florida DOR warns dealers to enter transactions on the right lines and not include tax collected in gross sales, because that can increase the amount of tax due and trigger a bill.
Florida Use Tax 2026: When Sales Tax Was Not Paid
Use tax is due when taxable goods or services are used or consumed in Florida and sales tax was not paid at the time of purchase. Use tax can apply to Florida purchases, out-of-state purchases delivered into Florida and resale inventory that is later used instead of resold.
Florida use tax examples
- You buy a taxable item in Florida and no sales tax was charged.
- You buy a taxable item outside Florida and bring it into Florida.
- You order equipment from an out-of-state vendor and no Florida tax is collected.
- You buy items tax-exempt for resale and later use them in the business.
- You make taxable purchases from a remote seller that did not collect Florida tax.
Use tax rate logic
Use tax generally follows Florida sales tax rules. If the taxable item is used or delivered in a county with a discretionary sales surtax, county surtax may also be due. Use the Address/Jurisdiction Database and current DR-15DSS to verify the location-based rate.
Florida Remote Seller and Marketplace Sales Tax 2026
Remote sellers making taxable remote sales into Florida must collect and electronically remit sales and use tax, including applicable discretionary sales surtax, if their taxable remote sales exceeded $100,000 in the previous calendar year. Marketplace providers must register and remit tax on taxable sales they facilitate for delivery into Florida.
| Seller type | Florida rule | What to do |
|---|---|---|
| Out-of-state seller over $100,000 threshold | Must collect and electronically remit Florida sales/use tax and applicable surtax. | Register electronically and set up Florida destination-based rate logic. |
| Out-of-state seller under threshold | May not be required solely under the remote-seller threshold, but other nexus rules may apply. | Review physical nexus, inventory, employees, events and marketplace rules. |
| Marketplace provider | Must register and remit tax on taxable sales it facilitates for Florida delivery. | Use marketplace-specific registration and reporting guidance. |
| Marketplace seller | May still need a Florida account for direct sales or other taxable activities. | Separate marketplace sales from own-site/direct sales. |
| Seller with Florida location | Must register each taxable Florida business location. | Use online registration or Form DR-1 / DR-1A as appropriate. |
Florida Annual Resale Certificate 2026: DR-13, Verification and Exempt Sales
Businesses registered to collect Florida sales tax are issued a Florida Annual Resale Certificate for Sales Tax. The certificate allows business owners or representatives to buy or rent property or services tax-free when the property or service will be resold or re-rented.
Important resale certificate rules
- Florida resale certificates expire on December 31 each year.
- Registered active dealers are issued a new resale certificate annually.
- Dealers who electronically file returns are required to print their own certificate.
- Paper return filers are mailed a new certificate each year in mid-November.
- Businesses registered to pay use tax only do not receive a resale certificate.
Seller documentation duty
If you sell or rent property or services tax-free for resale, you must document the exempt sale by obtaining a copy of the buyer’s certificate or an authorization number issued by Florida DOR. Keep exemption records with your sales tax files.
Florida Commercial Rental Sales Tax Repeal: What Changed for 2026?
Florida’s state sales tax on rent or license fees for the use of commercial real property is repealed for rental or occupancy periods beginning on or after October 1, 2025. This means no state sales tax or discretionary sales surtax applies to those post-repeal commercial rental periods.
| Rental issue | 2026 treatment | Important detail |
|---|---|---|
| Commercial office or retail space | No state sales tax for rental periods beginning Oct. 1, 2025 or later. | Older unpaid taxable periods still must be reported and remitted. |
| Warehouses and self-storage units | Included in examples of commercial rentals subject to repeal. | Check transaction facts and rental period. |
| Rent paid after Oct. 1, 2025 for periods through September 2025 | Still taxable. | Delayed payment does not avoid tax for taxable pre-repeal periods. |
| Transient rentals of living/sleeping accommodations for six months or less | Still taxable. | Hotels, vacation rentals, RV parks and similar short-term accommodations are not the same as repealed commercial rent. |
| Parking garages/lots, boat docks/marinas, aircraft tie-downs | Still excluded from the commercial rent repeal. | Continue checking sales tax and surtax rules. |
Florida Sales Tax Exemptions, Tax Holidays and Special Programs
Florida sales tax exemptions can be item-based, buyer-based, industry-specific or temporary. Do not assume an item is exempt because it is exempt in another state. Use Florida DOR exemption pages, Tax Information Publications and current-year sales tax holiday guidance.
Common exemption documentation examples
- Annual Resale Certificate for Sales Tax.
- Consumer’s Certificate of Exemption where applicable.
- Florida Farm Tax Exempt Agricultural Materials card where applicable.
- Forwarding agent certificate documentation.
- Sales tax holiday qualifying item and price-limit documentation.
- Exemption certificate copy or DOR authorization number.
Tax holiday caution
Florida sales tax holidays and exemption periods can change by year and by legislative package. Before programming a POS system or advertising a tax-free period, verify the current official Florida DOR sales tax holiday page and the exact item price limits.
Florida Sales Tax Mistakes That Trigger Bills, Penalties or Notices
Most Florida sales tax problems are avoidable when you separate state rate, county surtax, filing frequency, exemption records and account changes.
| Mistake | Why it causes trouble | Better workflow |
|---|---|---|
| Using only 6% everywhere | Many counties impose discretionary sales surtax. | Use delivery county and address lookup before invoicing. |
| Using seller county instead of delivery county | Surtax is generally based on where delivery or use occurs. | Capture ship-to/use address for each taxable sale. |
| Applying the $5,000 surtax cap to every transaction | The cap does not apply to all transaction types. | Separate tangible personal property from services, admissions and transient rentals. |
| Skipping zero returns | DOR requires returns for each reporting period even when no tax is due. | File every period until the account is properly closed or changed. |
| Including collected tax in gross sales | DOR warns this can increase the tax due and trigger a bill. | Keep sales and tax-collected fields separate in POS/accounting. |
| Failing to keep exemption records | Tax-free sales must be documented. | Verify certificates and store copies or authorization numbers. |
| Missing ePay deadline | Electronic payment must be initiated by 5 p.m. ET on the business day before the 20th when required. | Schedule payment early and save confirmation. |
| Not updating account changes | Name, address, ownership and location changes can affect registration. | Update Florida DOR account online or submit the correct application. |
Official Florida DOR Sales Tax Sources and Safe Links
Use these official Florida Department of Revenue pages for final confirmation before registering, collecting tax, accepting exemption documents, filing DR-15 or paying tax.
Why official rate lookup matters
Florida county surtax can change by county and year. Use Form DR-15DSS and the Address/Jurisdiction Database when your transaction depends on a delivery address, county line, local rate, special transaction or remote sale.
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Florida DOR Sales Tax FAQs
Visible FAQs below match the FAQPage schema included at the end of this article.
What is the Florida sales tax rate in 2026?
Florida’s general state sales tax rate is 6%, before any applicable county discretionary sales surtax.
Does Florida have county sales tax?
Yes. Many Florida counties impose a discretionary sales surtax, also called county tax or local option county sales tax.
How do I calculate Florida sales tax with county surtax?
Add the applicable county discretionary sales surtax to the Florida state rate. For a general 6% sale in a 1% surtax county, the combined rate is 7%.
Which county rate applies to a Florida sale?
For many taxable sales, the county surtax rate is based on where the taxable goods or services are delivered or used.
What is Florida Form DR-15DSS?
Form DR-15DSS is Florida DOR’s discretionary sales surtax information form that lists county surtax rates for the calendar year.
What is the Florida sales tax permit?
The sales tax permit is the Florida Department of Revenue Certificate of Registration that allows a business to collect, report and remit Florida sales tax.
Who needs to register for Florida sales tax?
Businesses selling taxable items, renting taxable property, charging taxable admissions, offering taxable services, making certain remote sales or facilitating marketplace sales may need to register.
What is Florida use tax?
Use tax is due when taxable goods or services are used or consumed in Florida and Florida sales tax was not paid at the time of purchase.
What is the Florida remote seller threshold?
Remote sellers must collect and electronically remit Florida tax if they made more than $100,000 in taxable remote sales into Florida in the previous calendar year.
Do marketplace providers have to collect Florida sales tax?
Yes. Marketplace providers must register and electronically remit sales tax on taxable sales they facilitate for delivery into Florida.
When is Florida sales tax due?
Florida sales and use tax returns are due on the 1st and late after the 20th day of the month following the reporting period.
Do I have to file a Florida sales tax return if no tax is due?
Yes. A return must be filed for every reporting period even if no tax is due.
What is the Florida late filing penalty for sales tax?
The late filing penalty is 10% of the tax owed, but not less than $50. The $50 minimum applies even if no tax is due.
What is the Florida sales tax collection allowance?
When allowed, the collection allowance is 2.5% of the first $1,200 of tax due, not to exceed $30 for each reporting location.
What is the $5,000 discretionary surtax cap?
Discretionary sales surtax generally applies only to the first $5,000 of the sale amount for tangible personal property, but the cap does not apply to all transaction types.
Does Florida still tax commercial rent in 2026?
State sales tax on commercial rentals is repealed for rental or occupancy periods beginning on or after October 1, 2025, but older taxable periods and excluded rental types may still require tax.
Are Florida short-term rentals still taxable?
Yes. Transient rentals of living, sleeping or housekeeping accommodations for six months or less remain subject to sales tax rules and may also involve local option transient rental taxes.
What is a Florida Annual Resale Certificate?
A Florida Annual Resale Certificate allows a registered dealer to buy or rent property or services tax-free when the item or service will be resold or re-rented.
When does a Florida resale certificate expire?
Florida resale certificates expire on December 31 each year and active registered dealers are issued a new certificate annually.
Is this website the official Florida Department of Revenue website?
No. This is an independent informational guide. Use official Florida DOR pages for registration, filing, payment, rates, exemptions, refunds and legal tax decisions.
Final Recommendation: Verify the Florida County Rate Before You Collect or File
Start with Florida’s 6% general state sales tax rate, then verify whether the delivery or use county has a discretionary sales surtax. Register before making taxable sales, file Form DR-15 on time, file zero returns when required, keep resale and exemption records, use the Address/Jurisdiction Database for location-based rates, and remember that commercial rent rules changed for rental periods beginning October 1, 2025 or later.
Last editorial update: June 7, 2026. Verify final rates, county surtax, filing deadlines, tax holidays, exemptions, account status and legal tax details on official Florida Department of Revenue pages.