Florida Sales Tax: The 6% Rate, County Surtax and How to File

Florida taxes each sale, admission, storage or rental unless it's exempt, and the seller collects the tax at the time of sale. This guide uses the Florida Department of Revenue's sales and use tax page and its discretionary sales surtax page, both read in October 2026.

Florida sales tax rates in one table

What is sold	State rate (as of October 2026)
Most taxable goods and services	6%
Retail sales of new mobile homes	3%
Amusement machine receipts	4%
Electricity	6.95%
County discretionary sales surtax	Added on top in counties that impose one

How the county surtax works

Counties can add a discretionary sales surtax, also called a local option county sales tax. You collect it with the state tax and send both to the Department of Revenue, which passes the surtax to the county. The surtax follows the delivery point, so you charge the rate of the county where the goods or services are delivered, the event takes place or the rental is located. For motor vehicles and mobile homes, the purchaser's home address decides it.

Here's the detail most sellers miss. For certain transactions, only the first $5,000 of a taxable sale or purchase is subject to the surtax. On a large single item, that cap can make a real difference to what you charge, so check whether your sale falls under it before you invoice.

Who must register for Florida sales tax

The department says you must register before you start trading if your products or business activities are taxable. Its examples include:

• Selling taxable items at retail, or repairing or altering goods.
• Charging admission to a place of amusement, sport or recreation, or operating vending or amusement machines.
• Providing taxable services, such as nonresidential cleaning or pest control.
• Renting short-term living accommodations, such as hotel rooms, beach houses, condos or vacation homes.
• Renting or leasing personal property, such as vehicles or equipment.
• Selling into Florida as an out-of-state business with total sales over $100,000 in the prior calendar year.
• Selling through platforms that facilitate remote sales into Florida.

If you buy stock tax free to resell, you'll also want an annual resale certificate. My guide to resale certificates explains how they work.

Use tax: the bill people forget

Use tax is due when sales tax wasn't paid at the time of purchase. The department gives three examples: you buy a taxable item in Florida without paying sales tax; you buy something tax exempt to resell, then use it yourself or in the business; or you buy a taxable item outside Florida and bring it in without paying sales tax. A laptop bought tax free as stock and then kept for the office is a classic case.

How to charge it on each sale

• Calculate the tax on each taxable transaction.
• Carry the calculation to the third decimal place, and round up to the next cent if the third decimal is greater than 4. This rounding rule replaced the old bracket system on July 1, 2021.
• Show Florida sales tax separately on every invoice, receipt or bill. You can show the state tax and surtax as one total or separately.

Filing dates and penalties

1. Returns and payments are due on the 1st and late after the 20th of the month after each reporting period.
2. A monthly filer reports January by February 1, and it's late after February 20. A quarterly filer reports January to March by April 1, and it's late after April 20.
3. File a return for every period, even if you owe nothing.
4. If you're required to file and pay electronically and don't, there's a $10 penalty for not filing electronically and a $10 penalty for not paying electronically, on top of any other penalty.

The collection allowance you can keep

If you file and pay electronically and on time, you can keep a collection allowance of 2.5% of the first $1,200 of tax due, up to $30 for each reporting location. It's small, but over a year of on-time filing it adds up, and late filers lose it.

Holiday lets and short-term rentals

Counties can also charge local option transient rental taxes on stays of six months or less in hotels, motels, apartments, condos, RV parks and timeshares. In many counties you pay those local rental taxes straight to the county, but the state sales tax and the surtax on the same rental always go to the Department of Revenue.

Common Florida sales tax mistakes

• Charging only the 6% state rate when the delivery county has a surtax.
• Applying surtax to the full price where the $5,000 cap applies.
• Including the tax you collected in your gross sales figure, which the department says leads to a bill for extra tax.
• Skipping a return because there were no sales that period.
• Forgetting use tax on stock taken for your own use.

If you're setting up a company in the state, my guide to forming a Florida LLC covers that side, and my roundup of sales tax software lists tools that work out county rates for you.

My verdict

Florida's 6% is the easy part. What costs you comes from the county surtax: charging the wrong county, or missing the $5,000 cap on bigger sales. Look up the delivery county on every order, file on time even in quiet months, and take the collection allowance you've earned by filing electronically.

Frequently asked questions

What is the sales tax rate in Florida?

The general state rate is 6% as of October 2026. Many counties add a discretionary sales surtax on top, based on where the sale is delivered.

When are Florida sales tax returns due?

On the 1st of the month after each reporting period, and they're late after the 20th. You must file even if you owe no tax.

Do out-of-state sellers have to collect Florida sales tax?

Yes, if they had total remote sales into Florida over $100,000 in the prior calendar year.

What is the Florida sales tax collection allowance?

If you file and pay electronically and on time, you can keep 2.5% of the first $1,200 of tax due, up to $30 per reporting location.

What is the Florida sales tax on electricity?

Electricity is taxed at 6.95% at state level as of October 2026, and county surtax can apply too.