Florida Sales Tax

Florida Sales Tax Guide (2026)

6% statewide, 6% to 8% once county surtax is added, with a per-item surtax cap that no other state has, plus the October 2025 repeal of the commercial rent tax.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: FL DOR & FL Statutes
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Quick Facts

Sales Tax at a Glance

State base rate
6% [1]
County surtax range
0%–2% [2]
Combined rate range
6%–8% [2]
Surtax cap
First $5,000 per item [3]
Major metro rate
Tampa, 7.5% [2]
Sourcing rule
Destination-based [3]
Economic nexus
$100k / prior year [4]
Collection allowance
2.5%, capped $30 [5]
Latest law change
Rent tax repealed 10/1/25 [6]
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The commercial rent tax was repealed, effective October 1, 2025

Florida was the only state that taxed commercial real property rent. That tax, most recently 2%, was repealed outright along with any county surtax on it.[6] Note carefully what the repeal does not reach:

Commercial rent now untaxed Transient lodging still taxable Parking still taxable Vessel dockage still taxable Aircraft tie-down still taxable Occupancy date governs
Watch the transition rule: taxability follows the occupancy period, not the payment date. Rent for occupancy through September 2025 stays taxable even if paid later, and rent prepaid before October for later occupancy is not.[6]
Estimate

Florida sales tax calculator

Florida · state rate 6%
Presets are verified. For an exact county, choose Custom.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only, and it does not apply the $5,000 per-item surtax cap. Confirm your county on DOR Form DR-15DSS[2], or let CrownGlobe handle it.

Rates & Registration

Florida Sales Tax Rates, Nexus & the surtax cap

Rate components

State base rate6%
County surtax range0%–2%
Combined range6%–8%
Economic nexus$100k / yr

Surtax rates are republished every November for the following calendar year, so they can change on January 1.[2]

Who must register

Either trigger applies: economic nexus (over $100,000 of Florida taxable sales in the previous calendar year, with no transaction-count test), or being a dealer through an office, warehouse, salesroom or in-state representative.[4]

The cap is the Florida quirk: county surtax applies only to the first $5,000 of a single item of tangible property. It does not cap services, admissions, warranties or rentals, which bear surtax on the full charge.[3]

Compliance

Sales Tax Registration and Filing

One registration covers state tax and every county surtax.

How to register

  • Confirm nexus→
  • Form DR-1→
  • Get certificate→
  • Frequency assigned→
  • File online

Registered dealers automatically receive an Annual Resale Certificate each November for the following calendar year.[7]

Filing & due dates

FrequencyAnnual taxDue
MonthlyOver $1,000Late after the 20th
Quarterly$501–$1,000Late after the 20th
Annual$100 or lessLate after the 20th

Filing and paying electronically and on time earns 2.5% of the tax, capped at $30 a period.[5] Late filing costs 10% with a $50 minimum, plus interest reset twice a year.[5]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Florida taxes goods broadly and an enumerated list of services, with a large statutory exemption list.[8]

Generally taxable

  • Tangible retail goodsF.S. 212.05
  • Rental of tangible propertyF.S. 212.05(1)(c)
  • Transient lodging under 6 monthsF.S. 212.03
  • Admissions & event ticketsF.S. 212.04
  • Nonresidential cleaning servicesF.S. 212.05(1)(i)
  • Detective & protection servicesF.S. 212.05(1)(i)

Generally exempt

  • Groceries for human consumptionF.S. 212.08(1)
  • Prescription medicinesF.S. 212.08(2)
  • SaaS & cloud-accessed softwareTAA 16A-014
  • Commercial rentRepealed 10/1/2025
  • Power farm equipmentF.S. 212.08(3)
  • Sales for resale on Form DR-13F.S. 212.02(14)
Worth flagging: Florida’s SaaS position rests on Technical Assistance Advisements, which legally bind only the taxpayer who requested them, not a statute naming SaaS. Bundled hardware-plus-software deals deserve their own review.[9]
Reference

Glossary of key terms

Nexus
The connection to a state substantial enough to require tax registration.
Discretionary sales surtax
A county-level add-on to the 6% state rate, set by local referendum.
The $5,000 cap
Surtax applies only to the first $5,000 of a single item of tangible property.
Dealer
Florida’s term for a seller required to register and collect tax.
Collection allowance
2.5% of tax kept by dealers who file and pay electronically and on time.
Annual Resale Certificate
Form DR-13, reissued each year, letting a dealer buy stock tax-free.
FAQ

Sales Tax FAQs

6% at state level. Counties may add a discretionary surtax of up to 2%, so combined rates run from 6% in Citrus and Collier counties to 8% in Hamilton County.

County surtax applies only to the first $5,000 of the price of a single item of tangible personal property. It does not cap services, admissions, warranties or rentals, which are surtaxed on the full amount.

No. The tax on commercial real property rent was repealed effective October 1, 2025. Transient lodging, parking, vessel dockage and aircraft tie-down rentals remain taxable.

Over $100,000 of Florida taxable sales in the previous calendar year. Florida uses a dollar test only and has no 200-transaction alternative.

Generally no. Remotely accessed software involves no transfer of tangible property, so it falls outside the tax base. Software delivered on physical media remains taxable.

DOR assigns frequency by annual tax: monthly above $1,000, quarterly at $501 to $1,000, semiannual at $101 to $500 and annual at $100 or less.

Verification

Sources & methodology

  1. FL DOR – Sales and Use Tax
  2. FL DOR – DR-15DSS 2026 Surtax Rates (PDF)
  3. FL DOR – GT-800019 Discretionary Surtax (PDF)
  4. FL Statutes – 212.0596 Remote Sales
  5. FL Statutes – 212.12 Allowance & Penalties
  6. FL DOR – TIP 25A01-04 Rent Repeal (PDF)
  7. FL DOR – Annual Resale Certificate
  8. FL Statutes – 212.08 Exemptions
  9. FL DOR – TAA 16A-014 Software (PDF)
  10. FL Statutes – 212.05 Imposition
  11. FL Statutes – 212.06 Dealers
  12. FL Statutes – 212.05965 Marketplaces
  13. FL DOR – Delivery Charges FAQ
  14. FL DOR – TIP 25ADM-03 Interest (PDF)
Methodology: Every figure is checked against the Florida Department of Revenue or the Florida Statutes directly, never copied from a third-party guide. County surtax rates are republished each November and the interest rate resets twice a year, so this page is reviewed each January and July.
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