Florida sales tax manual

Floridians no longer need to pay taxes to the state on intangible goods, such as investments. The law requiring that tax was repealed in Additionally, counties are able to levy local taxes on top of the state amount, and most do—55 of the 67 Florida counties added local sales tax to the state tax in The highest amount added to the sales tax was 1.

State sales tax needs to be paid for internet or other out-of-state purchases, even if no tax was charged at the time of purchase, or were charged at a rate less than the Florida sales and use tax rate. While this includes taxable items bought in Florida, it mostly applies to items bough outside of the state which were brought in or delivered.

Florida residents are required to report these sales and pay the use tax on them personally. Though the state government does not collect any property taxes, local governments receive much of their funding through these taxes. These rates are assessed at the local level and can vary by county, and they are based on the value of the property. Property taxes in Florida are some of the highest in the country, although there are several exemptions to try to lighten the load on some Floridians.

Homestead Exemptions are available on primary residences in Florida. If you were divorced at the time of your ex-spouse's death, you do not qualify for this exemption. This exemption is in addition to the Homestead Exemption. Total and Permanent Disability Exemptions are available for homeowners who have a total and permanent disability. Quadriplegics who use their property as a homestead are exempt from all property taxes.

Florida collects taxes on many other goods and services residents pay for. Documentary Stamp Taxes are assessed on documents that transfer interest in Florida real property, such as warranty deeds and quit claim deeds. Additional taxes are charged for fuels, tobacco products, communications services, and more. Most new businesses are set up to file and pay sales and use tax quarterly.

Depending on the amount of tax you collect, you may qualify for a different filing frequency. If you qualify and would like to change your filing frequency, call the Department's Taxpayer Assistance at Monday-Friday, excluding holidays. The database has an address look up feature that can be used to find the sales tax and discretionary sales surtax rate as well as other tax rates for Florida addresses. The certificate allows business owners, or their representatives, to buy or rent property or services tax free when the property or service is resold or re-rented.

Certificates expire on December 31 of each year. Registered, active dealers are issued a new resale certificate annually. Registered, active dealers who electronically file their tax returns are required to print their own certificate. Dealers who file paper returns will be mailed a new certificate each year in mid-November. Forwarding agents engaged in international export who meet the criteria set forth in section In addition, the Department will update the List of Approved Forwarding Agents to include those who have applied for and received a certificate.

List will be published when available. Selling dealers must maintain documentation that the property was shipped or delivered by the dealer directly to the forwarding agent's designated address. Important Information Privacy Notice - Disclaimer. Page Content. Online File and Pay Systems The sales and use tax file and pay website, including E and solid waste fees, will be unavailable due to maintenance beginning at p. Hide Alert.

Use Tax Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. For example: If you buy a taxable item in Florida and did not pay sales tax, you owe use tax. If you buy an item tax exempt intending to resell it, and then use the item in your business or for personal use, you owe use tax. If you buy a taxable item outside Florida and bring it into or have it delivered into Florida, and you did not pay sales tax on the item, you owe use tax.

Discretionary Sales Surtax Many Florida counties have a discretionary sales surtax county tax that applies to most transactions subject to the sales or use tax. Transient Rental Taxes In addition to state sales and use tax and discretionary sales surtax, Florida law allows counties to impose local option transient rental taxes on rentals or leases of accommodations in hotels, motels, apartments, rooming houses, mobile home parks, RV parks, condominiums, or timeshare resorts for a term of six months or less.

Who Must Pay Tax Before you begin business in Florida, you must first find out if your business activity or products will be subject to sales and use tax. Examples of remote sales are: Purchases made through the internet Mail-order catalog purchases Purchases made in another country Furniture purchased from dealers located in another state Computer equipment ordered from out-of-state vendors advertising in magazines Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage of Chapter , Laws of Florida.

File on time for each reporting period even if no tax is due. Don't skip reporting periods or add a partial reporting period to the next return. Sign up to receive due date reminder emails every reporting period.

Enter your transactions on the right lines so no additional tax will be due. Compute the correct sales tax, including discretionary sales surtax county tax , if any. Complete all information on your return, including front and back. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance. You can learn more by visiting the sales tax information website at dor.

If you would like to learn more about how to manage your Florida sales taxes, we recommend the following books:. This introductury book assists both current and aspiring small business owners with important tax planning issues, and covers a wide variety of small business tax topics. This book provides information and insights on how to comply with a multitude of sales and use tax laws and regulations.

This is our recommendation if you need an in-depth look into sales taxes. Simplify Florida sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process.

Click here to get more information. Need an updated list of Florida sales tax rates for your business? Download our Florida sales tax database! We value your feedback! Do you have a comment or correction concerning this page? Let us know in a single click. We read every comment!