Florida Sales Tax Guide for Businesses
- Sales Tax Rate
- Local Taxes
- Department of Revenue
- Tax Line
We wrote this guide for online sellers who want to know if they even have to bother with sales tax in Florida, and if so, how best to tackle the sales tax situation in the Sunshine State.
After reading this, you’ll know:
- Do you or don’t you need to collect Florida sales tax?
- Which customers do you collect from?
- How much do you collect?
- What do you do with all the sales tax you’ve collected?
- Way more than you probably ever wanted to know about Florida sales tax!
Do you have sales tax nexus in Florida?
Good news! You only have to begin thinking about Florida sales tax if you have sales tax nexus in Florida.
“Sales tax nexus” is just a fancy way of saying “significant presence” in a state.
Florida considers a seller to have sales tax nexus in the state if you have any of the following in the state:
- Ownership of property in the state.
- Sales of taxable items at retail.
- An employee present in the state.
- Repairs or alterations of tangible personal property.
- Rentals, leases, or licenses to use real property
- Rentals of short-term living accommodations
- Rental or lease of personal property
- Manufacturing or producing goods for sale at retail.
- Importing goods from any state or foreign country, for sale at retail or for use in the business or for pleasure.
- Providing taxable services (for example, investigative and crime protection services, interior nonresidential cleaning services, and nonresidential pest control services).
You can click here to read exactly what the Florida Department of Revenue (Florida’s taxing authority) has to say about what constitutes sales tax nexus in Florida.
Do you have sales tax nexus in Florida if you sell on FBA?
If you sell on Amazon FBA, you may have sales tax nexus in Florida. Storing physical products in a state can create sales tax nexus, and Florida is home to two Amazon Fulfillment Centers.
To determine whether or not you have items stored in an FBA warehouse in Florida, you can do one of two things:
- Login to Amazon Seller Central and pull your inventory report
- Sign up for a 30-day free trial of TaxJar and find out from where your Amazon inventory ships with our Amazon badge feature
You may find that your inventory is stored in one or all of Florida’s Amazon fulfillment centers in this list:
|Warehouse Code||Address||County||Tax Rate|
|TPA1||3350 Laurel Ridge Ave. Ruskin, FL 33570||Hillsborough||7%|
|TPA2||1760 County Line Rd. Lakeland, FL, 33811||Polk||7%|
Is what you’re selling even taxable?
You’ve probably read this far because you realized you have sales tax nexus in Florida. Your next step is to determine if what you’re selling is even taxable.
Services in Florida are generally not taxable. So if you’re an event planner or a car stereo technician, you’re in luck and you don’t have to worry about sales tax. But watch out – if the service you provide includes creating or repairing a product, you may have to deal with the sales tax on products.
Tangible products are taxable in Florida , with a few exceptions. These exceptions include groceries, some medicine and common household remedies, seeds and fertilizer, and prosthetic or orthopedic instruments.
So if you sell car parts, then charge sales tax to your Florida customers.
But if you’re an accountant, don’t charge sales tax to your Florida customers.
If you have sales tax nexus in Florida and your products are taxable, your next step is to register for a sales tax permit.
How to Register for a Sales Tax Permit in Florida
Sellers with sales tax nexus in Florida must apply for a Florida sales tax permit.
Don’t skip this step! Many states consider it unlawful to collect sales tax in their name without a permit. Go here for more on how to register for a sales tax permit in Florida.
How to Collect Sales Tax in Florida
So you’ve determined that you have sales tax nexus in Florida and what you’re selling is taxable. And you’re all set and registered for your Florida sales tax permit(s).
The next step is to determine how much sales tax to collect.
The sales tax rate you collect in Florida depends on whether you are based in Florida or out-of-state.
How to Collect Sales Tax in Florida if You are Based in Florida
Florida is a destination-based sales tax state. So if you live in Florida, collect sales tax at the sales tax rate of the address where you ship your product.
Example: You live in Fort Walton Beach FL 32548 and sell a product to your customer in Tampa, FL 33601. You would charge the sales tax rate in Tampa of 7% on your product.
How to Collect Sales Tax in Florida if you are Not Based in Florida
Florida wants sellers who made a sale into Florida from outside the state to charge sales tax based on the destination of the buyer.
Example: You live in Louisiana, but have nexus in Florida. You sell a product to a customer in Miami, FL 33133. You would charge the state rate of 6% with a local tax rate of 1% for a total of 7% sales tax on the sale.
What are the Amazon sales tax settings for Florida?
If you are an Amazon pro seller and use Amazon to collect sales tax, be sure you have your Florida sales tax settings entered correctly. Find step-by-step instructions for setting up your Amazon sales tax settings here.
|If you are a…||State tax||County tax||City tax||District tax||Custom rate||Is shipping taxable?||Is gift wrapping taxable?|
|Seller living in Florida||X||X||X||X||N/A||Yes||Yes|
|Seller living outside of Florida||X||X||X||X||N/A||Yes||Yes|
Should you collect sales tax on shipping charges in Florida?
If you sell online you will most likely be required to charge sales tax on shipping charges in Florida.
Read a full explanation of sales tax on shipping in Florida here.
|9||West Palm Beach||354,787||Palm Beach||6.00%|
|19||Boca Raton||230,432||Palm Beach||6.00%|
|20||Lake Worth||230,305||Palm Beach||6.00%|
Top 20 most populous cities in Florida and their sales tax rates (rates subject to change)
When are Florida Sales Tax Returns Due?
When you file and pay Florida sales tax depends on two things: your assigned filing frequency and your state’s due dates.
How often will you file sales tax returns in Florida?
States assign you a filing frequency when you register for your sales tax permit. In most states, how often you file sales tax is based on the amount of sales tax you collect from buyers in the state.
In Florida, you will be required to file and remit sales tax either monthly, quarterly, semiannually or annually.
How often you are required to file sales tax in Florida follows this general rule:
|Average Monthly Taxable Sales||Filing Frequency|
|$83.34 and up||Monthly|
|$41.67 to $83.33||Quarterly|
|$8.34 to $41.66||Semiannually|
|$0.00 to $8.33||Annually|
Florida sales tax returns are always due by the 20th of the month following the reporting period. However it is important to note that Florida requires an extra business day to process payments, so though the “filing” due date may be the 20th, the payment due date will be 1-2 days earlier and must be initiated by 5pm ET to count as “on time.” This is indicated below by the “Payment Initiation Due Date.” Keep in mind that all sales tax dates and other info is subject to change, so always consult with the Florida Department of Revenue for final say on all sales tax matters.
If the Florida filing due date falls on a weekend or holiday, sales tax is due the next business day.
2017 Florida Monthly Sales Tax Filing Due Dates
|Taxable Period||Filing Due Date||Payment Initiation Due Date (by 5 pm ET)|
|*January||February 21, 2017||February 17, 2017*|
|*February||March 20, 2017||March 17, 2017*|
|March||April 20, 2017||April 19, 2017|
|*April||May 22, 2017||May 19, 2017*|
|May||June 20, 2017||June 19, 2017|
|June||July 20, 2017||July 19, 2017|
|*July||August 21, 2017||August 18, 2017*|
|August||September 20, 2017||September 19, 2017|
|September||October 20, 2017||October 19, 2017|
|*October||November 20, 2017||November 17, 2017*|
|November||December 20, 2017||December 19, 2017|
|*December||January 20, 2018||TBD but estimated January 18, 2018*|
*indicates a due date pushed back due to a weekend or holiday
2017 Florida Quarterly Sales Tax Filing Due Dates
|Taxable Period||Due Date||Payment Initiation Due Date (by 5pm ET)|
|Q1 (Jan-Mar)||April 20, 2017||April 19, 2017|
|Q2 (Apr-Jun)||July 20, 2017||July 19, 2017|
|Q3 (Jul-Sept)||October 20, 2017||October 19, 2017|
|*Q4 (Oct-Dec)||January 22, 2018||TBD but est. January 18, 2018*|
2017 Florida Semiannual Sales Tax Filing Due Dates
| Taxable Period | Due Date | Payment Initiation Due Date (by 5pm ET) | |————————–|——————|—————————————–| | Semiannual 1 (Jan-June) | July 20, 2017 | July 19, 2017 | | Semiannual 2 (July-Dec) | January 22, 2018 | TBD but est. January 18, 2018 |
2017 Florida Annual Sales Tax Filing Due Dates
| Taxable Period | Due Date | Payment Initiation Due Date (by 5pm ET) | |————————–|——————|—————————————–| | Annual | January 22, 2018 | TBD but est. January 18, 2018 |
Click here for more info on Florida sales tax filing due dates in 2017.
How to File Sales Tax in Florida
When it comes time to file sales tax in Florida you must do three things:
- Calculate how much sales tax you owe
- File a sales tax return
- Make a payment
We’ll walk you through these steps.
How to Calculate How Much Sales Tax You Owe in Florida
Calculating how much sales tax you should remit to the state of Florida is easy with TaxJar’s Florida sales tax report.
All you do is connect the channels through which you sell – including Amazon, eBay, Shopify, Square and more – and we’ll calculate exactly how much sales tax you collected. All the information you need to file your Florida sales tax return will be waiting for you in TaxJar. All you have to do is login!
How to File and Pay Sales Tax in Florida
You have three options for filing and paying your Florida sales tax:
File online: File online at the Florida Department of Revenue. You can remit your payment through their online system. Click here for detailed guide on how to file online.
File by mail: You can use Form DR-15 and file and pay through the mail.
AutoFile: Let TaxJar file your sales tax for you. We take care of the payments, too. You’ll never have to worry about spreadsheets, calculations or filling out complex sales tax returns.
This video will walk you through manually filing your Florida sales tax return using your TaxJar report:
Other Facts You Should Know about Florida Sales Tax Filing
There are a few more things you should know about sales tax in Florida:
- Late Filing Penalty- 10% of any unpaid tax if failure is up to 30 days, and an additional 10% of any unpaid tax for each additional 30 days, or fraction thereof, not to exceed 50%
Other penalties for fraud or serial offenses include higher penalties and even criminal charges.
Florida requires that any seller with a sales tax permit file a sales tax return on your due date even if you don’t have any sales tax to report or pay. They will charge a late fee ofa minimum of $50 if 10% of Line 10 is less than $50 or 10% of the amount due on Line 10. Click here for a list of states that require zero sales tax returns.
Many states understand that collecting sales tax is a difficult burden on merchants, and will provide a discount to help alleviate some of this burden. In Florida if you electronically file (e-file) your return and electronically pay (e-pay) tax timely, you are entitled to receive a collection allowance. The collection allowance is 2.5 percent (0.025 of the first $1,200 of the Amount Due (Line 10), not to exceed $30.
Only dealers who e-file and e-pay timely may receive a collection allowance, and may choose to donate the allowance to the Educational Enhancement Trust Fund. Dealers who file their returns or make payments by a method other than electronic means are not entitled to a collection allowance.Click here for more about state sales tax discounts.
Pro Tip: If you use TaxJar’s AutoFile feature to file your sales tax returns we automatically take this discount for you.
And that’s it. You’ve mastered Florida sales tax filing! Now that sales tax is out of the way, you can get back to what you do best – running your business.
Florida Sales Tax Resources
For more about Florida sales tax, check out the Florida section of the TaxJar blog.