Florida Sales Tax Guide

State sales and use tax plus county discretionary sales surtax

Statewide general taxYes

Primary returnDR-15 · 2026 due dates

Marketplace postureGenerally excluded with evidence

Exemption formDR-13

What people ask about Florida sales tax

Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.

01Does Florida have a statewide sales tax?

State sales and use tax plus county discretionary sales surtax Florida local surtax is county-based, but the taxable base can be capped for specified sales of tangible personal property. The destination county and transaction type therefore matter together.

02What sales tax rate and sourcing rules matter in Florida?

The state rate is 6%, with county surtax added where applicable. For many sales of tangible personal property, county surtax applies only to the first $5,000 of the taxable amount, subject to exceptions.

03What Florida sales tax return or form is used?

The principal repository-tracked return is DR-15. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

04How are marketplace sales reported in Florida?

Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.

05What resale or exemption certificate applies in Florida?

The repository tracks Florida Annual Resale Certificate for Sales Tax (DR-13). Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

06Does Florida have a sales tax holiday?

Florida frequently enacts product-specific sales-tax holidays. Dates, covered products, caps, and whether an event is permanent or temporary must be verified against the current Department of Revenue guidance.

07What special sales tax rates or excise layers apply in Florida?

No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.

08What does the Florida research say about repair service?

The corpus contains one repair service observation under these researched conditions: sale context: tangible personal property. The research observation says the observed treatment is included in base; with special rate required; a 6% state rate; local interaction: product specific local; sourcing: standard situs. Repairing or altering tangible personal property is listed as a taxable Florida business activity, subject to the detailed service and base rules. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

09What does the Florida research say about general tangible personal property?

The corpus contains one general tangible personal property observation. The research observation says the observed treatment is included in base; with amount aware required; a 6% state rate; local interaction: product specific local; sourcing: standard situs. Florida's general state rate is 6 percent; county surtax applies to most taxable transactions and certain transactions cap the surtax base at the first 5,000 dollars. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

10What does the Florida research say about building material?

The corpus contains one building material observation under these researched conditions: subtype: new mobile home. The research observation says the observed treatment is included in base; with special rate required; a 3% state rate; local interaction: product specific local; sourcing: standard situs. Retail sales of new mobile homes use the 3 percent Florida state rate. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

How Florida's system is organized

Florida local surtax is county-based, but the taxable base can be capped for specified sales of tangible personal property. The destination county and transaction type therefore matter together.

The headline rate is only the beginning

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In Florida, examples that deserve their own rule path include:

commercial rent has a separately legislated rate history
services are generally exempt unless specifically taxed
discretionary surtax caps require line-level transaction handling

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

The underlying research inventory contains 10 Florida treatment records across 7 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

10treatment records

7product families

rentaladmissionbuilding materiallodgingrepair serviceutilities energy

Explore all 10 Florida research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

10 of 10 records shown

general tangible personal propertycapped

Research observation — independent review required

Florida's general state rate is 6 percent; county surtax applies to most taxable transactions and certain transactions cap the surtax base at the first 5,000 dollars.

Treatment: included in base
Rate application: amount aware required
Rate class: capped
State rate: 6%
Taxable base: taxable sales price with transaction specific surtax cap
Local interaction: product specific local
Sourcing: standard situs
Evidence required: transaction type amount and county surtax window
Effective-window status: current authority verified start not pinned
Runtime boundary: state rate surtax cap and county resolver required

Before operational use: pin governing effective start; encode transactions subject to surtax cap; build county effective windows; independent review

State authority research source 1 State authority research source 2

building materialreduced

Research observation — independent review required

Retail sales of new mobile homes use the 3 percent Florida state rate.

Identity or conditions: subtype: new mobile home

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 3%
Taxable base: retail sales price of new mobile home
Local interaction: product specific local
Sourcing: standard situs
Evidence required: new mobile home identity and county surtax
Effective-window status: current authority verified start not pinned
Runtime boundary: special rate and county surtax resolver required

Before operational use: pin governing effective start; encode mobile-home scope and local surtax; independent review

State authority research source

admissionspecial

Research observation — independent review required

Florida taxes amusement-machine receipts at the special 4 percent state rate.

Identity or conditions: sale context: amusement machine receipts

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 4%
Taxable base: amusement machine receipts
Local interaction: product specific local
Sourcing: standard situs
Evidence required: amusement machine context and county surtax
Effective-window status: current authority verified start not pinned
Runtime boundary: special rate industry formula and county resolver required

Before operational use: pin governing effective start; encode amusement-machine industry formula; resolve county surtax; independent review

State authority research source

utilities energyspecial

Research observation — independent review required

Florida lists a 6.95 percent state rate for electricity, distinct from the general sales-tax rate.

Identity or conditions: subtype: electricity

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 6.95%
Taxable base: taxable electricity charge
Local interaction: unresolved
Sourcing: special
Evidence required: utility subtype charge components and service location
Effective-window status: current authority verified start not pinned
Runtime boundary: utility special rate base sourcing and local interaction required

Before operational use: pin governing effective start; encode utility base and exemptions; resolve local interaction and service-location sourcing; independent review

State authority research source

lodgingspecial

Research observation — independent review required

Transient accommodations for six months or less are subject to state sales tax and county surtax, and may also incur local transient-rental tax.

Identity or conditions: sale context: term six months or less

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 6%
Taxable base: taxable transient accommodation charge
Local interaction: product specific local
Sourcing: standard situs
Evidence required: lodging type term and local tax jurisdiction
Effective-window status: current authority verified start not pinned
Runtime boundary: calendar term special rate and two local components required

Before operational use: represent calendar-month duration exactly; build county and local transient-rental windows; independent review

State authority research source 1 State authority research source 2

rentalspecial

Research observation — independent review required

Renting or leasing tangible personal property is a taxable Florida activity at the general state rate plus applicable surtax unless exempt.

Identity or conditions: rented product: tangible personal property

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 6%
Taxable base: taxable personal property rental charge
Local interaction: product specific local
Sourcing: standard situs
Evidence required: rented product charge components and county surtax
Effective-window status: current authority verified start not pinned
Runtime boundary: rental boundary and county surtax resolver required

Before operational use: pin governing effective start; encode rental base and exemptions; build county surtax windows; independent review

State authority research source 1 State authority research source 2

repair servicespecial

Research observation — independent review required

Repairing or altering tangible personal property is listed as a taxable Florida business activity, subject to the detailed service and base rules.

Identity or conditions: sale context: tangible personal property

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 6%
Taxable base: taxable repair or alteration charge subject to service rules
Local interaction: product specific local
Sourcing: standard situs
Evidence required: property repair scope parts labor and county surtax
Effective-window status: current authority verified start not pinned
Runtime boundary: service boundary base and county surtax resolver required

Before operational use: pin governing effective start; separate parts and labor treatment; build county surtax windows; independent review

State authority research source 1 State authority research source 2

rentalreduced

Research observation — independent review required

Commercial real-property rental periods through September 2025 remained subject to 2 percent state sales tax plus applicable county surtax.

Identity or conditions: rented product: commercial real property

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 2%
Taxable base: commercial rent or license fee
Local interaction: product specific local
Sourcing: standard situs
Evidence required: commercial real property occupancy period and county surtax
Effective end: 2025-09-30
Effective-window status: historical end verified start not pinned
Runtime boundary: historical window special rate and county resolver required

Before operational use: pin governing historical start; encode excluded rental categories; build historical county surtax windows; independent review

State authority research source

rentalno rate

Research observation — independent review required

For commercial-rental occupancy periods beginning on or after 2025-10-01, no state sales tax or discretionary sales surtax applies, subject to the TIP's excluded categories.

Identity or conditions: rented product: commercial real property

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: commercial rent sales tax repealed
Local interaction: no local rate
Sourcing: standard situs
Evidence required: commercial real property occupancy period and repeal exclusion review
Effective start: 2025-10-01
Effective-window status: start verified
Runtime boundary: repeal exclusion boundary required

Before operational use: encode all rental categories excluded from repeal; independent review

State authority research source

admissionspecial

Research observation — independent review required

Admissions are generally listed as taxable Florida transactions, but product- and date-specific exemptions require separate adjudication.

Identity or conditions: sale context: general taxable admission

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 6%
Taxable base: taxable admission charge
Local interaction: product specific local
Sourcing: standard situs
Evidence required: admission type exemption date and county surtax
Effective-window status: current authority verified start not pinned
Runtime boundary: admission exemption and county surtax resolver required

Before operational use: pin governing effective start; encode current admission exemptions; build county surtax windows; independent review

State authority research source 1 State authority research source 2

A temporary rule is still a real rule

Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks—not simply turn off tax for an entire state.

Working with DR-15

The principal repository-tracked return is DR-15. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

How to file Florida sales tax: 2026 due dates, frequencies, and forms →

Tracked form version: R. 01/25 (Rule 12A-1.097, F.A.C.; Effective 02/25)
Paper filing posture: taxpayer specific
Account data required: state tax account number, filing frequency

Repository-verified workflow outputs

Worksheet for portal entryPortal upload file

Collected by a marketplace does not mean invisible

Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

Florida Annual Resale Certificate for Sales Tax (DR-13)

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

State-specific knowledge, carried into the workflow

Prophit currently structures Florida transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked10 treatment records across 7 product families

Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence

Workflow outputAvailableWorksheet for portal entry, Portal upload file

Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

Florida county and city sales tax rates

State rate (6%) plus the county discretionary sales surtax. The surtax applies only to the first $5,000 of a single taxable item of tangible personal property.

What people ask about Florida sales tax

How Florida's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

A temporary rule is still a real rule

Working with DR-15

Collected by a marketplace does not mean invisible

Florida Annual Resale Certificate for Sales Tax (DR-13)

State-specific knowledge, carried into the workflow

Start with the authority

Florida county and city sales tax rates

Counties (67)

More Southeast guides