Southeast · FL
Florida Sales Tax Guide
State sales and use tax plus county discretionary sales surtax
What people ask about Florida sales tax
Does 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.
What 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.
What 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.
How 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.
What 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.
Does 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.
What 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.
What 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.
What 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.
What 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 tax 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.
Rates and sourcing
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.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding should not silently substitute for the jurisdiction rule that controls the transaction.
Product and transaction wrinkles
Product identity should be established before a rate is selected. Examples 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 examples are not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
Product-treatment research coverage
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.
10 treatment records across 7 product families.
Examples of researched product families
- rental
- admission
- building material
- lodging
- repair service
- utilities energy
Explore all 10 Florida research records
general tangible personal property
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 material
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
admission
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
utilities energy
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
lodging
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
rental
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 service
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
rental
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
rental
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
admission
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
Sales-tax holiday research
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.
Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks.
Returns and filing workflows
The principal repository-tracked return is DR-15. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
- 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 entry
- Portal upload file
Marketplace-facilitated sales
Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.
Registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately.
Exemption documentation
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.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population.
How Prophit supports the work
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.
- Research coverage — Inventory tracked: 10 treatment records across 7 product families
- Jurisdiction logic — Evidence-gated: State, local, sourcing, and special-regime facts require current situs evidence
- Workflow output — Available: Worksheet for portal entry, Portal upload file
- Direct transmission — Authority-gated: Not represented by this public guide as authorized or available
Product availability varies by jurisdiction and customer configuration. Workflow support does not establish registration, filing authority, credentials, agency acceptance, or tax advice.
Official and reviewed sources
Rules change. Confirm the current source and effective period before acting.