What is the base sales tax rate in Florida?

The state base sales tax rate is 6%, and many counties add a local discretionary surtax that increases the total rate applied to a sale.

When must a business register and begin collecting sales tax?

A business must register and collect tax when it has nexus in the state and makes taxable sales; registration should occur before making taxable sales to avoid liability.

Sales Tax in Florida: What You Need to Know

Florida’s sales tax touches almost every retail sale of physical stuff, plus some services. If you run a business here, you’ve got to know the basics—how the rates work, which items are taxed or exempt, and what you actually need to do to collect and send the tax to the state.

How Florida Sales Tax Rates Work

The state’s base rate is 6%. That’s your starting point. But most counties tack on an extra local surtax. The exact amount depends on where the sale happens. So, your customer could pay a little more or less, all depending on the county.

Where you deliver the item—or where the sale happens—decides which county’s surtax applies. For in-person sales, it’s usually wherever you hand over the goods. With remote sales or deliveries, there are specific rules for figuring out which county rate to use.

What’s Taxable and What’s Not

Most tangible goods—think clothes, TVs, furniture—get taxed. Some services get pulled in, too, especially if they’re tied to a sale of physical stuff or if Florida law says so.

But there are plenty of exemptions:

Most groceries and basic food items (some restaurant or prepared foods still get taxed).
Prescription drugs and certain medical supplies.
Sales to nonprofits or government agencies—but only if they show a valid exemption certificate.
Items bought for resale, as long as the buyer gives you a resale certificate

If you’re selling tax-free, make sure you actually check those certificates. Don’t just accept them at face value. If you get audited and the certificate turns out to be bogus, you’re on the hook for the unpaid tax.

Registration and Nexus

If you sell taxable stuff in Florida, you’ve got to register for a sales tax permit before you make your first sale. The state calls the rule that requires you to collect tax “nexus.” You get nexus if you have a store, warehouse, people working for you here, or even just hit certain sales numbers with online orders. Once you’ve got nexus, you have to register, collect tax, and file returns.

Collecting at the Register

Here’s what you need to do when you make a sale:

Figure out the right tax rate for the sale location (state plus county surtax).
Show the tax clearly on every receipt or invoice.
Only tax what’s supposed to be taxed—don’t throw tax on exempt stuff, and make sure you handle shipping and handling the right way

If you’re selling a mix of taxable and non-taxable items in one sale, break them out separately or use a proper method to split the charges. Only the taxable stuff gets taxed.

Filing Returns and Sending in the Tax

Once you’re registered, you’ll file sales tax returns and send the collected tax to the state. How often you file—monthly, quarterly, or yearly—depends on how much tax you collect. The state will tell you your filing schedule when you sign up. Don’t miss deadlines, or you’ll face penalties and interest. Stay on top of your due dates.

Keep Good Records

Save everything: Invoices, exemption and resale certificates, purchase receipts, and any paperwork showing how you calculated tax on each sale. Hang on to these records for as long as the law says. If you get audited, you’ll need to prove what you sold, what you didn’t tax, and what you sent in.

Auditors check for unreported sales, exemptions you shouldn’t have given, and wrong rates. If your records are organized, the audit goes faster—and usually ends better for you.

Checklist for Staying Compliant

Register early: Don’t wait until after you’re already making taxable sales.
Check rates: Always use up-to-date county tax rates for every sale location. Update your system if rates change.
Verify exemptions: Collect and check exemption and resale certificates. Keep them on file and review them from time to time.
Separate taxable and non-taxable stuff: Don’t lump everything together on invoices—make it clear what’s taxed and what isn’t.
Automate when you can: If your point-of-sale or invoicing system can handle tax calculations, use it to avoid mistakes.
Reconcile often: Match up the tax you’ve collected with your sales records and bank deposits to catch any problems early.
Stay organized, double-check your work, and you’ll keep your Florida sales tax headaches to a minimum.
Keep up with changes: Tax rules shift all the time, so watch for updates from official sources and tweak your processes when you need to.

Example scenarios

In-person retail sale: Say a customer walks into a store and buys furniture. Charge the state base rate, add the local county surtax for that spot, and make sure the sales tax shows up on the receipt.
Remote delivery: If you ship something to a customer in another county, use the sourcing rules to figure out which county’s rate applies. Then, collect the combined rate for where you’re sending the item.
Resale transaction: If a registered reseller hands over a valid resale certificate, don’t collect tax on those goods—they’re buying for resale. Just keep the certificate for your records.

Penalties and consequences

If you skip collecting or paying sales tax, expect penalties, interest, and extra assessments. Sometimes, business officers can be held personally responsible if taxes go unpaid. Register on time, collect accurately, and file promptly to avoid these headaches.

Conclusion

To stay on top of Florida sales tax, you need to know the combined state and local rates, tell the difference between taxable and exempt sales, register when you have nexus, and keep your records straight. Stick with solid steps—register, check the rates, collect correctly, and reconcile often. You’ll cut down risk, keep your business running smoothly, and focus on your customers without worrying about tax trouble.