This blog was last updated on November 19, 2025

Florida imposes a statewide sales and use tax rate of 6%. In addition to state taxes, counties in Florida are authorized to impose discretionary sales surtaxes at various rates.

What is the Florida Sales Tax?

Florida’s sales and use tax applies to the sale of tangible personal property and certain enumerated services. Sellers selling taxable goods and/or services are required to collect and remit sales tax to the state.

Examples of taxable items include:

• Clothing (children’s clothing exempt)
• Motor Vehicles
• Non-prescription drugs and vitamins
• Prewritten computer software
• Streaming services
• Software as a Service (SaaS)

Sales Tax Nexus in Florida

A seller is liable to collect and remit Florida sales tax if they meet the state’s nexus requirements. Nexus can be established through either physical or economic presence.

Florida: Physical Nexus

Physical presence is created by having a business location, office, warehouse, vehicle, employee, or other representative operating in the state of Florida.

Florida Economic Nexus

Florida enforces economic nexus for remote sellers. If your business has:

• if their taxable sales from Florida sales in the current or previous calendar year is $100,000 or more.

you may be required to register for and collect Florida sales tax.

Learn more on the Florida Department of Revenue Sales and Use Tax Page

Florida Sales Tax Exemptions

Certain sales in Florida are considered generally exempt from the sales and use tax requirements.

Exempt Goods and Services

Examples of exempt items include:

• Most services (unless Florida statutes specify otherwise)
• Food and food ingredients
• Prescription medications
• Medical equipment
• Residential and commercial rent

Who Can Claim Exemptions?

Additionally, Florida exempts sales to certain entities from the sales/use tax, including the following:

• Certain qualified nonprofit entities
  • 501(c)(3) and 501(c)(4) organizations
  • Churches and houses of religious worship
  • Nonprofit schools, hospitals and homes for children and aged persons
• Certain wholesalers
• Retailers selling for resale
• Schools
• Government

Florida Sales Tax Exemption Certificate: How to Apply

To claim an exemption, a purchaser must provide an exemption certificate to the seller at the time of sale. Exemption certificates may be obtained through the Florida Department of Revenue’s e-services website.   The most used certificate is the resale certificate which is automatically issued to businesses registered to collect sales tax in Florida and renewed annually.

How to Register for a Sales Tax Permit in Florida

Florida businesses or individuals selling tangible personal property or certain services to Florida consumers may need to register to collect sales tax when meeting qualifying requirements. To register to collect state and local sales taxes in Florida, submit a completed DR-1 application form to the Florida Department of Revenue or complete an online registration here.

Florida Sales Tax Return Filing & Deadlines

Florida offers multiple methods for filing and remitting sales and use tax:

• E-filing through the E-Services
• Paper filing:
  • Form DR-15
  • Form DR-15EZ (if eligible)

Businesses with $5,000 or more tax due in the prior fiscal year are required to file and pay taxes online, and businesses with $200,000 or more tax due in the prior fiscal year are required to file and pay estimated tax monthly.

FAQ

What Is the Current Florida Sales Tax Rate?

The current Florida sales tax rate is 6%.

Are There Sales Tax Holidays in Florida?

Yes, Florida currently offers numerous does offer sales tax holidays.

Is Labor Taxed in Florida?

Generally, labor for the maintenance, installation, or repair of tangible personal property is subject to sales tax. Also, labor performed to fabricate or alter tangible items belonging to others is subject to sales tax. Labor performed at the job site to improve real property is not subject to sales tax.

Is Clothing Taxed in Florida?

Generally, yes however, children’s clothing intended for children 5 years old and younger is exempt.