Florida Sales Tax and Invoicing Rules for 2026

State sales tax rate

Florida imposes a 6% state sales tax on most tangible personal property and select services.

Counties may levy a discretionary sales surtax ranging from 0.5% to 2.5%, bringing combined rates as high as 8.5%. The surtax applies only to the first $5,000 of a single transaction (except for certain categories).

Miami-Dade County adds 1%, Hillsborough County 1.5%, and rates differ across all 67 counties. Florida uses destination-based sourcing — charge the rate where the goods are delivered.

Nexus rules

Physical nexus applies through offices, warehouses, employees, or property in Florida — including inventory in third-party fulfillment centers.

Economic nexus was established effective July 1, 2021, with a threshold of $100,000 in taxable remote sales in the prior calendar year. There is no transaction count requirement.

Marketplace providers must collect and remit on behalf of third-party sellers. If you only sell through a marketplace that collects tax, you likely do not need your own Florida registration — but verify your situation if you also sell directly.

Invoice requirements

The Florida Department of Revenue requires sellers to maintain records supporting all transactions. Invoices should include:

• Seller's name, address, and sales tax registration number
• Date of sale
• Buyer details
• Itemized description of goods or services
• Taxable and exempt amounts
• Tax rate and tax charged
• Total amount

Sales tax must be shown separately on the invoice. For exempt sales, keep the buyer's Florida Annual Resale Certificate for Sales Tax (Form DR-13) or other applicable exemption documentation. Records must be maintained for three years minimum.

Exemptions and special cases

Groceries (most food for home consumption) are exempt. Prescription drugs and medical equipment are exempt. Clothing is fully taxable in Florida (no exemption).

Florida holds an annual back-to-school sales tax holiday and a disaster preparedness holiday with temporary exemptions on qualifying items.

Commercial rent is subject to sales tax in Florida — a unique feature — though the rate has been reduced in recent years to 2% on commercial lease payments. Verify the current rate for 2026.

SaaS is generally not taxable in Florida unless it involves the licensing of canned software delivered electronically with specific characteristics.

Filing frequency and deadlines

Filing frequency is based on estimated tax:

• Monthly — most businesses
• Quarterly — tax liability $1,000 or less per reporting period
• Semi-annually — liability $500 or less

Monthly returns are due the 1st of the following month and late after the 20th. Florida offers an early filing collection allowance of 2.5% of the first $1,200 of tax due (max $30 per month) for timely filers.

Electronic filing is required for taxpayers who paid $5,000 or more in the prior fiscal year.

Penalties for non-compliance

A 10% penalty applies to late payments (minimum $50). Float penalties apply if you collect tax but remit late.

Interest accrues daily at a rate set by the Department. Failure to register triggers back-assessment to the date nexus was established. Criminal penalties apply for willful evasion.

Florida's Department of Revenue conducts active audit programs, and the state's heavy reliance on sales tax revenue means enforcement is well-funded.

FAQ

Is commercial rent really subject to sales tax in Florida?

Yes. Florida is one of the few states that taxes commercial real property rentals. The rate has been gradually declining — verify the current rate on the Department of Revenue website, as it may continue to decrease.

Do I need to collect Florida sales tax on shipping charges?

Shipping and handling charges are generally taxable in Florida when they are part of a taxable sale, unless the shipping is separately stated and the charge reflects actual shipping costs. If shipping and handling are combined, the entire amount is typically taxable.

What is the discretionary surtax cap?

The county surtax applies only to the first $5,000 of each taxable transaction on most items. Amounts above $5,000 on a single item are taxed at the 6% state rate only. Some categories like commercial rent and electricity have different surtax treatment.

Find the precise combined rate for any Florida address using InvoiceQuickly's tax rate lookup.

Step-by-step: register and start collecting in Florida

1. Establish nexus — physical presence in Florida creates immediate nexus. Economic nexus: $100,000 in gross sales to FL buyers in the prior calendar year. FL implemented economic nexus relatively late (July 2021).
2. Register via Florida Department of Revenue — apply for a Sales and Use Tax Certificate of Registration through the FL DOR. Processing takes 3–7 business days; no fee.
3. Configure state 6% + county discretionary 0%–2% — FL state rate is 6%, plus county discretionary surtax of 0%–2% (combined 6%–8%). The discretionary surtax has a $5,000 cap per single sale (single-article rule). Configure ZIP-based rate lookup.
4. Capture Form DR-13 / DR-5 exemption certificates — Form DR-13 (Annual Resale Certificate) issued by the state to registered resellers; verify online before exempting. Form DR-5 for nonprofits. Hold certificates 3 years.
5. File via Florida e-Services — monthly for liability over $1,000/year, quarterly for $501–$1,000, semiannual for $101–$500, annual under $100. Returns due the 20th of the month following the period.

Real Florida compliance situations

• A Miami-Dade retailer charges 7% combined (6% state + 1% Miami-Dade discretionary surtax). Broward County is 7%, Palm Beach 7%, Orange (Orlando) 6.5%. ZIP-based rate lookup ensures the right county surtax applies — Florida's county-level variation matters.
• A Tampa SaaS company confirmed Florida does NOT tax SaaS as of 2026 (a meaningful exemption). They charge no FL sales tax on SaaS subscriptions but do charge on tangible goods like USB drives or printed materials shipped to FL customers.
• A Jacksonville e-commerce store ships statewide. They learned about Florida's $5,000 single-article rule for the discretionary surtax — county surtax (1%–2%) applies only to the first $5,000 of any single item, not the full price. For a $10,000 item in 7% county, the math is 6% × $10,000 + 1% × $5,000.

More Florida FAQs

Is SaaS taxable in Florida? No — Florida does not currently tax SaaS or pre-written software accessed electronically. Custom software is also exempt. Software on physical media (rare today) is taxable.

What's the $5,000 single-article rule? Florida's discretionary county surtax (1%–2%) applies only to the first $5,000 of a single item's price. The state 6% applies to the full price. This unique rule benefits buyers of high-priced items in surtax counties — verify your POS calculates it correctly.

Does Florida have a sales tax holiday? Yes — Florida runs multiple annual sales tax holidays: Back-to-School (late July/early August), Disaster Preparedness (late May), Freedom Week (July 1–7 for outdoor recreation gear), Tool Time (early September for skilled trade tools). Specifics vary by year.

Are groceries taxed in Florida? No — most unprepared food (groceries) is exempt from FL sales tax. Prepared food, candy, soft drinks, and food sold for immediate consumption are taxable. Florida's grocery exemption is consistent with most southern states.