Florida Sales and Use Tax
Asked about Florida sales and use tax, DOR filings, Florida discretionary surtax, Florida exemptions, Florida nexus, Florida commercial rent tax, or any request involving Florida state sales and use tax compliance.
Key facts — Florida, 2025
| Field | Value |
|---|---|
| Jurisdiction | Florida, United States |
| Jurisdiction code | US-FL |
| Tax type | Sales and Use Tax + Discretionary Sales Surtax |
| State rate | 6.00% |
| Surtax range | 0% -- 1.5% by county |
| Maximum combined rate | 7.5% |
| Surtax $5,000 cap | Surtax applies only to first $5,000 of any single item |
| Commercial rent tax | 2.0% (unique to Florida) |
| Sourcing | Destination-based (surtax at delivery address) |
| Economic nexus | $100,000 in taxable remote sales (revenue only) |
| Primary legislation | Chapter 212, Florida Statutes |
| Tax authority | Florida Department of Revenue (DOR) |
| Filing portal | https://floridarevenue.com |
| SST member | No |
| Return form | DR-15 (standard); DR-15EZ (short form) |
| Vendor discount | 2.5% of first $1,200 of tax due; max $30/return |
| No state income tax | Yes (corporate income/franchise tax 5.5% is separate) |
| Federal framework skill | us-sales-tax |
| Skill version | 2.0 |
Use these rules in your AI
Connect once and your AI follows Florida Sales and Use Tax automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Want a licensed accountant to check your AI-generated return?
Get reviewedAre you a Florida accountant? Sign off these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Florida to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Florida →Depends on
About
Use this skill whenever asked about Florida sales and use tax, DOR filings, Florida discretionary surtax, Florida exemptions, Florida nexus, Florida commercial rent tax, or any request involving Florida state sales and use tax compliance. Trigger on phrases like "Florida sales tax", "FL sales tax", "Florida DOR", "DR-15", "Florida surtax", "Florida commercial rent", "Florida resale certificate", or any request involving Florida sales and use tax classification, filing, or compliance. ALWAYS read this skill before touching any Florida sales tax work.
Full guide
Florida Sales and Use Tax Skill v2.0
Section 1 -- Quick reference
| Field | Value |
|---|---|
| Jurisdiction | Florida, United States |
| Jurisdiction code | US-FL |
| Tax type | Sales and Use Tax + Discretionary Sales Surtax |
| State rate | 6.00% |
| Surtax range | 0% -- 1.5% by county |
| Maximum combined rate | 7.5% |
| Surtax $5,000 cap | Surtax applies only to first $5,000 of any single item |
| Commercial rent tax | 2.0% (unique to Florida) |
| Sourcing | Destination-based (surtax at delivery address) |
| Economic nexus | $100,000 in taxable remote sales (revenue only) |
| Primary legislation | Chapter 212, Florida Statutes |
| Tax authority | Florida Department of Revenue (DOR) |
| Filing portal | https://floridarevenue.com |
| SST member | No |
| Return form | DR-15 (standard); DR-15EZ (short form) |
| Vendor discount | 2.5% of first $1,200 of tax due; max $30/return |
| No state income tax | Yes (corporate income/franchise tax 5.5% is separate) |
| Federal framework skill | us-sales-tax |
| Skill version | 2.0 |
Section 2 -- Required inputs and refusal catalogue
Required inputs
| # | Question | Why it matters |
|---|---|---|
| 1 | Florida Certificate of Registration number (DR-11)? | Required for filing |
| 2 | Assigned filing frequency? | Monthly, quarterly, semi-annual, annual |
| 3 | Nexus type? | $100,000 threshold for economic nexus |
| 4 | Sell through marketplace facilitators? | Marketplace providers collect on facilitated sales |
| 5 | Lease or sublease commercial real property? | Florida ONLY state that taxes commercial rent (2.0%) |
| 6 | Operate transient rental accommodations? | 6% + surtax + county tourist development tax |
| 7 | Primary county of operation? | Surtax rates vary by county |
| 8 | Sell telecommunications/cable/internet? | Communication Services Tax is separate |
Refusal catalogue
R-FL-1 -- Communication Services Tax (CST). Separate tax with own rates and returns (DR-15CS). Outside scope.
R-FL-2 -- Tourist development tax. Reported separately to county, not on DR-15. Outside scope for detailed filing.
R-FL-3 -- Boat/aircraft tax cap changes. Cap amounts subject to legislative change. Escalate to reviewer for current caps.
Section 3 -- Transaction pattern library
3.1 Tangible personal property
| Pattern | Taxable? | Notes |
|---|---|---|
| General TPP | TAXABLE | F.S. Section 212.05 |
| Clothing and footwear | TAXABLE | NO clothing exemption (except during holiday) |
| Boats | TAXABLE (capped) | $18,000 max state tax on boats |
| Aircraft | TAXABLE (capped) | Separate cap applies |
3.2 Food and beverages
| Pattern | Taxable? | Citation |
|---|---|---|
| Grocery food (unprepared, for home consumption) | EXEMPT | F.S. Section 212.08(1) |
| Prepared food (heated, on-premises) | TAXABLE | F.S. Section 212.08(1)(a) |
| Candy (not at restaurant) | EXEMPT | Treated as food in FL |
| Soft drinks (not at restaurant) | EXEMPT | Treated as food in FL |
| Bakery items (unheated, to go) | EXEMPT | |
| Alcoholic beverages | TAXABLE | |
| Restaurant meals | TAXABLE |
3.3 SaaS and digital goods
| Pattern | Taxable? | Notes |
|---|---|---|
| Canned software (any delivery) | TAXABLE | DOR Rule 12A-1.032 |
| Custom software (electronic delivery) | TAXABLE | Florida taxes custom software too |
| SaaS (cloud-hosted) | TAXABLE | Treated as license of software; evolving area |
| Digital books/music/movies (download) | TAXABLE | TPP |
| Streaming services | Subject to CST | Communication Services Tax, not standard sales tax |
3.4 Services
| Pattern | Taxable? | Notes |
|---|---|---|
| Nonresidential pest control | TAXABLE | F.S. Section 212.05(1)(i) |
| Nonresidential cleaning/janitorial | TAXABLE | |
| Burglar protection/security | TAXABLE | |
| Detective/investigation (nonresidential) | TAXABLE | |
| Commercial rent | TAXABLE at 2.0% | F.S. Section 212.031 -- UNIQUE TO FLORIDA |
| Transient accommodations | TAXABLE at 6% + surtax | Plus county tourist development tax |
| Admissions/amusements | TAXABLE | F.S. Section 212.04 |
| Professional services (legal, accounting, medical, consulting) | NOT TAXABLE | |
| Residential services | NOT TAXABLE | |
| Advertising, transportation, construction labor | NOT TAXABLE |
3.5 Commercial rent tax (UNIQUE TO FLORIDA)
| Parameter | Value |
|---|---|
| Rate | 2.0% on total rent for commercial real property |
| Surtax | County surtax also applies on top |
| Applies to | Office, retail, warehouse, commercial leases, subleases |
| Does NOT apply to | Residential rent |
| Responsible party | Landlord collects from tenant, remits to DOR |
| Authority | F.S. Section 212.031 |
3.6 Exemptions
| Pattern | Taxable? | Citation |
|---|---|---|
| Grocery food | EXEMPT | F.S. 212.08(1) |
| Prescription drugs | EXEMPT | F.S. 212.08(2) |
| OTC drugs | TAXABLE | No general exemption |
| Manufacturing machinery | EXEMPT | F.S. 212.08(5)(b) |
| Agricultural equipment | EXEMPT | F.S. 212.08(3) |
| Resale (DR-13, renewed annually) | EXEMPT | F.S. 212.18(3) |
| Interstate commerce | EXEMPT | F.S. 212.06(5)(a) |
| Government purchases | EXEMPT | F.S. 212.08(6) |
| Aircraft parts/modification | EXEMPT | F.S. 212.08(7)(ff) |
Section 4 -- Rate lookup
4.1 Key county rates
| County | Surtax | Combined rate |
|---|---|---|
| Miami-Dade | 1.00% | 7.00% |
| Broward | 1.00% | 7.00% |
| Orange (Orlando) | 0.50% | 6.50% |
| Hillsborough (Tampa) | 1.50% | 7.50% |
| Duval (Jacksonville) | 1.50% | 7.50% |
| Palm Beach | 1.00% | 7.00% |
| Leon (Tallahassee) | 1.50% | 7.50% |
4.2 Surtax $5,000 cap
The discretionary surtax applies only to the first $5,000 of any single item. F.S. Section 212.054(2)(b).
Section 5 -- Classification rules
5.1 General rule
All sales of TPP taxable unless specifically exempted. F.S. Section 212.05. Services taxable only if specifically enumerated.
5.2 DR-13 resale certificate
Annual certificate. Must be for the correct year. Expired certificates do NOT protect the seller.
5.3 Surtax cap calculation
For a $20,000 item in a 1.5% surtax county: State tax = $20,000 x 6% = $1,200. Surtax = $5,000 x 1.5% = $75 (capped). Total = $1,275.
Section 6 -- Return form and filing
6.1 Forms
| Form | Use |
|---|---|
| DR-15 | Standard sales and use tax return |
| DR-15EZ | Short form for small dealers |
| DR-13 | Annual resale certificate |
| DR-14 | Exempt organization certificate |
6.2 Due dates
| Frequency | Due date |
|---|---|
| Monthly | 1st-20th of following month |
| Quarterly | 1st-20th of month following quarter |
| Semi-annual | 1st-20th of month following period |
| Annual | January 1-20 |
Section 7 -- Thresholds, penalties, and deadlines
7.1 Economic nexus
| Parameter | Value |
|---|---|
| Revenue threshold | $100,000 in taxable remote sales |
| Transaction threshold | None |
| Measurement period | Previous calendar year |
| Effective date | July 1, 2021 |
| Authority | F.S. Section 212.0596 |
7.2 Penalties
| Penalty | Rate |
|---|---|
| Late filing (1-30 days) | 10% of tax due (min $50) |
| Late filing (>30 days) | Additional 10%/month (max 50%) |
| Fraud | 100% of deficiency |
| Failure to register | Misdemeanor; $250-$5,000 fine |
7.3 Record retention
3 years from filing date.
7.4 Statute of limitations
| Scenario | Period |
|---|---|
| Standard | 3 years |
| No return | Unlimited |
| Fraud | Unlimited |
Section 8 -- Edge cases
EC1 -- Commercial rent tax
Situation: Business leases office in Miami-Dade for $5,000/month. Resolution: 2.0% + 1.0% surtax = 3.0%. Tax = $150/month.
EC2 -- Surtax $5,000 cap
Situation: $20,000 equipment in Hillsborough County (1.5% surtax). Resolution: State: $1,200. Surtax: $75 (on first $5,000 only). Total: $1,275.
EC3 -- Transient rental
Situation: Vacation rental $200/night x 7 nights in Osceola County. Resolution: Gross = $1,750. State + surtax on DR-15. Tourist development tax reported separately to county.
EC4 -- Boat purchase cap
Situation: $500,000 boat purchase. Resolution: Max state tax = $18,000 regardless of price. Plus surtax on first $5,000.
EC5 -- DR-13 expired
Situation: Seller accepts prior-year DR-13 for a resale purchase. Resolution: Invalid. Seller is liable for uncollected tax. Must be current year.
Section 9 -- Test suite
Test 1 -- Basic sale in Miami
Input: $1,200 laptop in Miami-Dade (7%). Single item. Expected: State = $72. Surtax = $12. Total = $84.
Test 2 -- Grocery exempt
Input: $200 groceries. Expected: Tax = $0.
Test 3 -- Commercial rent
Input: $10,000/month office in Orange County (0.5% surtax). Expected: Rent tax = $200. Surtax = $50. Total = $250.
Test 4 -- Surtax cap
Input: $50,000 machine in Duval (1.5% surtax). Expected: State = $3,000. Surtax = $75 (capped). Total = $3,075.
Test 5 -- Economic nexus
Input: CA seller, $120K Florida sales last year. Expected: Exceeds $100K. Must register.
Test 6 -- Clothing taxable
Input: $150 dress in Broward (7%). Expected: Tax = $10.50. Clothing fully taxable.
Test 7 -- Vendor discount
Input: $800 tax due, filed on time. Expected: Discount = $20 (2.5% of $800). Net = $780.
Test 8 -- Candy exempt
Input: $10 bag of candy at grocery store. Expected: Tax = $0. Candy treated as food in FL (not at restaurant).
Test 9 -- Resale certificate
Input: $8,000 inventory. Valid current-year DR-13. Expected: No tax.
Test 10 -- SaaS
Input: $200/month SaaS in Miami-Dade (7%). Expected: Tax = $14. SaaS generally taxable in FL.
Section 10 -- Prohibitions
- NEVER apply a clothing exemption in Florida -- clothing is fully taxable (except during holidays).
- NEVER forget the $5,000 surtax cap on single items.
- NEVER ignore the commercial rent tax -- Florida is the ONLY state that taxes commercial rent.
- NEVER confuse CST with general sales tax -- separate taxes, separate returns.
- NEVER treat tourist development tax as part of DR-15 -- reported separately to county.
- NEVER assume DR-13 resale certificates are perpetual -- renewed annually.
- NEVER accept SST certificates -- FL is not an SST member.
- NEVER assume residential rent is taxable -- only COMMERCIAL rent.
- NEVER overlook the boat/aircraft tax cap on large purchases.
- NEVER compute any number -- all arithmetic is handled by the deterministic engine, not Claude.
Disclaimer
This skill is provided for informational and computational purposes only and does not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional (CPA, EA, or tax attorney) before filing.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
More Florida tax skills
Other Florida computations in the OpenAccountants library.