A Florida sales tax permit is free, you apply for it online at floridarevenue.com, and online applications are usually approved the same day. You need one before your first taxable sale if you sell taxable goods or services in Florida. The state officially calls it a Certificate of Registration, though you’ll also hear “seller’s permit” or “sales tax license.”
Getting the permit is the easy part. Collecting the right rate, filing on time and keeping exemption paperwork in order is where businesses get into trouble.
Who needs a Florida sales tax permit?
You need one if your business does any of the following in Florida:
- Sells tangible personal property at retail, such as clothing, electronics, furniture or prepared food
- Rents or leases tangible property, like equipment, vehicles or furniture
- Rents out short-term lodging (vacation rentals, hotel and motel rooms, and other transient stays of 6 months or less)
- Sells certain taxable services, including nonresidential cleaning, nonresidential pest control, and detective, burglar protection and other protection services
- Sells online to Florida customers and has nexus in the state
You probably don’t need one if you only sell exempt items (most unprepared groceries, prescription drugs, medical equipment and prosthetics), only provide non-taxable services such as legal, accounting, consulting, medical work or most personal services like haircuts and dry cleaning, or sell exclusively wholesale for resale. Wholesale-only sellers still need to collect resale certificates from their buyers.
If you’re outside Florida, you have to register once you have a physical presence in the state (an office, warehouse or employees) or you pass the economic nexus threshold of $100,000 in sales to Florida customers.
How do you register for a Florida sales tax permit?
The permit registers you with the Florida Department of Revenue, gives you a sales tax account number and sets your filing frequency. Have this ready before you start:
- Your legal business name, exactly as registered with Florida
- Your federal EIN
- Your Florida business address and the date you started (or will start) doing business
- Your entity type (LLC, corporation, sole proprietorship)
- The name, SSN, address and driver’s license number of each owner or officer
- What you sell, your expected monthly taxable sales and how many locations you have
Then apply:
- Go to floridarevenue.com.
- Click “Register a Business.”
- Create an account or log in.
- Select “Sales and Use Tax” as the tax type.
- Complete the application and submit it.
Online applications are usually processed the same day. Once approved, you can download and print your Certificate of Registration from your online account. Display it at your place of business, and keep your account number handy for returns and any letters from the Department.
Registration costs nothing, so be wary of services that charge just to file this form.
What’s the sales tax rate in Florida?
The state rate is 6%. Most counties add a discretionary surtax on top.
| Tax type | Rate |
|---|---|
| State sales tax | 6% |
| County discretionary surtax | 0% – 2.5% |
| Total rate | 6% – 8.5% |
Miami-Dade County, for example, is 7% total (6% plus 1%). Some counties have no surtax and stay at 6%.
The rule that trips people up: you charge the rate where the item is delivered, not where your business is. A Tampa shop shipping to Miami charges the Miami-Dade rate.
A quick example
You sell a $100 product delivered in Miami-Dade County. At 7%, you collect $7.00 and charge the customer $107.00. Your receipt should show the taxable amount, the tax rate, the tax charged and the total.
Florida technically uses a bracket system for amounts under $1.00, but multiplying by the rate and rounding to the nearest cent works for most sales.
How often do you file, and when is it due?
The Department of Revenue assigns your filing frequency based on how much tax you expect to collect:
| Tax collected per year | Filing frequency |
|---|---|
| More than $1,000 | Monthly |
| $500 – $1,000 | Quarterly |
| $100 – $500 | Semi-annually |
| Less than $100 | Annually |
| Frequency | Due date |
|---|---|
| Monthly | 20th of the following month |
| Quarterly | 20th of the month after the quarter ends |
| Semi-annually | January 20 and July 20 |
| Annually | January 20 |
Each return reports gross sales, exempt sales, taxable sales, tax collected and tax due. Florida requires electronic filing for most businesses, either on floridarevenue.com or through approved software. We’d file online even if you aren’t required to. It’s faster, and it’s the only way to get the collection allowance.
What’s the collection allowance?
Florida lets you keep 2.5% of the first $1,200 of tax due on each return, as compensation for collecting it, as long as you file electronically and pay on time. That works out to $30 at most. Not a fortune, but it’s free money you lose the moment you’re late.
What if you file late?
Late filing carries a 10% penalty (minimum $50). Late payment carries a 10% penalty plus interest. If you stop filing altogether, the Department can issue estimated assessments, file liens and start collection actions.
Set a recurring reminder a few days before the 20th.
How do resale and exemption certificates work?
Your permit lets you buy inventory without paying sales tax:
- You buy inventory from a supplier.
- You give them your sales tax number and sign a resale certificate.
- The supplier doesn’t charge you tax.
- You collect tax when you sell to the end customer.
A valid resale certificate includes the buyer’s name, address and sales tax registration number, the seller’s name and address, a description of the items, a statement that they’re for resale, and the buyer’s signature and date.
It works the other way too. When a customer buys from you tax-free, whether a reseller, a government agency or a nonprofit with an exemption certificate making a qualified purchase, keep a copy of their certificate. Exempt product categories include most unprepared groceries, prescription drugs, prosthetics and medical equipment, certain farming supplies and equipment, and sales to federal, state and local governments. If an auditor finds an exempt sale with missing or invalid paperwork, or a certificate that turns out to be fraudulent, you owe the tax.
Do online and marketplace sellers need a permit?
If you sell on your own website, you collect Florida sales tax on sales to Florida customers once you have nexus, either a physical presence or sales above the economic threshold.
Amazon, eBay, Etsy and similar platforms are “marketplace facilitators.” They collect and remit Florida sales tax for sales made through their platform. That doesn’t cover your own website, your sales at craft fairs and markets, or your recordkeeping. Those are still on you, so a seller who does both usually still needs a permit.
Have more than one Florida location? Each one generally needs its own registration, added through your online account. You’ll usually file consolidated returns unless the Department says otherwise, but track sales and tax by location.
Mistakes we’d watch for
- Treating collected tax as revenue. It isn’t your money. Keep it in a separate account so it’s there when the return is due.
- Charging your own county’s rate on deliveries. Use the delivery location’s rate.
- Ignoring use tax. If you buy something without paying sales tax and use it in Florida yourself (not for resale), you owe use tax on it.
- Just stopping when you close. To close your account, file a final return marked as final, return your Certificate of Registration and contact the Department of Revenue. If you simply stop filing, penalties and collection notices follow.
Ready to set up your Florida business?
If you’re forming a Florida LLC, register for your sales tax permit as soon as you have your EIN and before you ring up the first sale. IncCraft’s LLC formation packages include guidance on which state and local tax registrations your business needs, so you’re compliant from day one.