Total Range for 2025
6%-8%
| Base state sales tax rate | 6% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Local rate range | 0%-2% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Total rate range | 6%-8% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Economic sales nexus threshold | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | |
| Transactions threshold | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Sales tax return filing due date | 20th of following month | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
The base state sales tax rate in Florida is 6%, but since the local rates range from 0-2% the total sales tax range is 6-8%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Example of using the sales tax rate in a tax calculation:
Example of using the sales tax rate in a tax calculation:
Say you’re selling a shirt priced at $10.00, with the Florida standard rate (6.35%) this will be your sales tax:
- Sales tax amount = $10.00 x 6.35% = $0.64
- Total price with tax = $10.00 + $0.64 = $10.64
Important Florida sales tax variations
- Prepared meals: Restaurant food, takeout, and catering services are taxed at 7.35%.
- Hotel and vacation rentals: Short-term rentals of hotel rooms and vacation rentals are subject to a sales tax rate that can vary depending on the county. It typically ranges from 6% to 13%.
- Amusement machine receipts: The tax on amusement machine receipts (e.g., video games, arcade games) is 4%.
- Mobile homes: The retail sale of new mobile homes is taxed at a rate of 3%.
- Electricity: The sales tax rate on electricity can vary depending on the utility company and location. It’s typically around 6% but can be higher with additional fees.
Nexus: Why do you need to collect sales tax in Florida?
If you’re selling goods and services in Florida then sales tax might apply! To determine your obligation, you must understand “nexus,” which ties businesses to states for tax purposes.
Two types of nexus exist:
- Physical Nexus: Having a physical presence, like an office, warehouse, or employees in Florida, triggers this type. If you do, you likely need to collect sales tax.
- Economic Nexus: This kicks in when your sales within Florida exceed a certain economic threshold. Even without a physical presence, surpassing this threshold requires collecting sales tax.
Services
- Services rendered in Florida are typically not subject to sales tax unless they are specifically mentioned as taxable services.
- This includes consulting, IT services, marketing services, and similar offerings.
Goods
- Sales of tangible personal property in Florida are generally subject to sales tax.
- This includes most physical products like, furniture, appliances, etc. but not unprepared food.
Freight/Shipping
- If the shipping charge is included in the sales price of a taxable good, it’s also taxable.
- If you use a third-party carrier for shipping, you generally don’t collect tax on the shipping charges (they might collect their own taxes). However, if you directly deliver the goods yourself, the shipping cost might be considered taxable.
Clothing
- All items of clothing are subject to sales tax unless there is a sales tax holiday
Electronics
- Electronics are indeed taxable.
SaaS
- Florida does not have a specific tax on SaaS. Since SaaS is considered a service, it would be exempt from sales tax, provided it’s delivered electronically.
Digital Products
- In Florida, digital goods are not subject to sales or use tax as they are not considered tangible personal property.
- However, video, direct-to-home satellite services, and related communications services, including voice, data, and other transmitted signals, are subject to the Florida communications services tax (CST).
Software
- Both pre-written (canned) software and custom software are considered taxable, regardless of whether it is delivered on physical media or electronically.
How to register for sales tax in Florida
Florida offers two ways to register for a sales tax permit: online or mail-in.
- Go to: https://floridarevenue.com/Pages/default.aspx
- Click “Register to collect and/or pay taxes”
- Click “Florida Business Tax Application”
- Login or create a new user profile
- Provide details like your business name, address, Federal Tax ID (EIN), and business type.
- Carefully review your application for accuracy and then submit it electronically.
Mail-in Registration:
- You can also register for your sales tax by completing and submitting a paper Florida Business Tax Application (Form DR-1)
- Mail it to the Department of Revenue along with any required fees.
How to collect sales tax in Florida
- Know the Rate: Florida’s standard rate is 6.35%, but check for exceptions (e.g., prepared meals at 7.35%).
- Charge the Tax: Include the tax in the advertised price or use a POS system to calculate it automatically.
- Keep Records: Track your sales, taxable items, and collected tax.
- File and Pay Electronically: Use the portal to file returns (monthly, quarterly, or annually, depending on your sales volume) and pay any tax owed.
How to get a sales tax permit/license in Florida?
To obtain a sales tax permit in Florida, begin by registering online through the Florida Department of Revenue’s website. You can use the Florida Business Tax Application available on the Sunbiz website or through the Department of Revenue’s Taxpayer Services portal.
You will need to provide essential business information during the registration process, including your business name, address, Federal Employer Identification Number (FEIN) or Social Security Number (SSN), and details about the business owners. Complete the online application for a Sales and Use Tax Permit, which will also cover registration for various business taxes.
When are Florida’s sales tax returns due?
Florida’s sales tax returns and payments are due on the 1st and late payments are due after the 20th day of the month following each reporting period.
Here’s a breakdown for clarity:
- Filing Frequency: You can choose to file monthly, quarterly, semi-annually, or annually.
- Due Date: The return and payment are due on the 1st day of the month following the reporting period.
- Late Payment: Payment becomes delinquent after the 20th day of the month following the reporting period.
Is anyone exempt from sales tax in Florida?
In Florida, there are no blanket exemptions from sales tax that apply to everyone. However, there are certain categories of items and situations where sales tax isn’t charged. Here are some examples:
- Groceries/Food: Sales tax doesn’t apply to unprepared food items for human consumption. This includes fruits, vegetables, grains, meat, dairy products, and bakery goods. However, prepared foods or restaurant meals are generally taxable.
- Prescription drugs and medical devices: Prescription drugs and certain medical devices are exempt from sales tax.
- Common household goods: Sales tax isn’t charged on certain essential household items like soap, toilet paper, and feminine hygiene products.
- Certain services and SaaS: Most services in Florida are not taxable. Exceptions include things like interior non-residential cleaning, pest control services, and private investigation services.
- Non-profit organizations: Qualified non-profit organizations may be exempt from sales tax on purchases they make to fulfill their charitable purposes. They typically need to apply for a Consumer’s Certificate of Exemption from the Florida Department of Revenue.
- Governmental entities: State and local governments are exempt from sales tax on purchases they make for governmental purposes.
- Manufacturing and agricultural equipment: Purchases of certain equipment used directly in manufacturing or agricultural production may be exempt from sales tax, depending on the specific circumstances.
- Sales for resale: If you’re buying an item to resell later (without modifying it), you may be exempt from sales tax by providing a valid resale certificate to the seller.
Sales Tax by State
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Alabama
A
Code
AL
State base rate
4%
Local range
0%-7%
Total range
4%-11%
Alabama
Alaska
A
Code
AK
State base rate
0%
Local range
0%-7.5%
Total range
0%-7.5%
Alaska
Arizona
A
Code
AZ
State base rate
5.60%
Local range
0%-5.6%
Total range
5.6%-11.2%
Arizona
Arkansas
A
Code
AR
State base rate
6.50%
Local range
0%-5%
Total range
6.5%-11.5%
Arkansas
California
C
Code
CA
State base rate
6.00%
Local range
0.15%-3%
Total range
7.25%-10.25%
California
Colorado
C
Code
CO
State base rate
2.90%
Local range
0%-8.3%
Total range
2.9%-11.2%
Colorado
Connecticut
C
Code
CT
State base rate
6.35%
Local range
N/A
Total range
6.35%
Connecticut
Delaware
D
Code
DE
State base rate
0%
Local range
N/A
Total range
0%
Delaware
Georgia
G
Code
GA
State base rate
4%
Local range
0%-5%
Total range
4%-9%
Georgia