Florida Sales Tax Permit: How to Register

If your Florida business sells taxable goods or services, you must collect sales tax from customers and remit it to the state. Before you can legally do this, you need a Florida sales tax permit—officially called a Certificate of Registration or Seller’s Permit.

This guide covers who needs a sales tax permit, how to register, and what to do after you receive your certificate.

What Is a Florida Sales Tax Permit?

A Florida sales tax permit (Certificate of Registration) authorizes your business to collect sales tax on taxable transactions. The permit:

• Registers your business with the Florida Department of Revenue
• Assigns you a sales tax account number
• Establishes your filing frequency (monthly, quarterly, or annually)
• Allows you to purchase items tax-free for resale

Also called:

• Seller’s Permit
• Resale Certificate
• Sales Tax License
• Certificate of Registration

Florida Sales Tax Rates

Florida’s sales tax structure includes state and local components:

The discretionary surtax varies by county. For example:

• Miami-Dade County: 7% total (6% + 1%)
• Hillsborough County: 8.5% total (6% + 2.5%)
• Some counties: 6% total (no surtax)

You collect tax based on the delivery location, not your business location.

Who Needs a Florida Sales Tax Permit?

You Need a Permit If You:

Sell tangible personal property at retail

• Physical products (clothing, electronics, furniture, food)
• Does NOT include some grocery staples which are exempt

Rent or lease tangible personal property

• Equipment rentals
• Vehicle rentals
• Furniture leasing

Rent real property (short-term)

• Vacation rentals
• Hotel and motel rooms
• Transient accommodations (6 months or less)

Sell certain services

• Nonresidential cleaning services
• Nonresidential pest control
• Detective, burglar protection, and other protection services
• Interior design and decorating consulting

Make sales online to Florida customers

• E-commerce businesses selling to Florida residents
• Marketplace sellers (though marketplaces may collect on your behalf)

You Do NOT Need a Permit If You:

Sell only exempt items

• Most groceries (unprepared food)
• Prescription drugs
• Medical equipment and prosthetics

Provide non-taxable services

• Professional services (legal, accounting, consulting)
• Medical services
• Most personal services (haircuts, dry cleaning)

Sell exclusively wholesale

• Business-to-business sales for resale
• (You still need to obtain resale certificates from buyers)

Are below economic nexus thresholds (out-of-state sellers)

• Less than $100,000 in Florida sales, AND
• Fewer than 200 transactions

How to Register for a Sales Tax Permit

Step 1: Gather Required Information

Before applying, have ready:

Business information:

• Legal business name (exactly as registered with Florida)
• Federal EIN (Employer Identification Number)
• Florida business address
• Date business started or will start
• Type of business entity (LLC, corporation, sole proprietorship)

Owner/officer information:

• Name, SSN, and address of owners/officers
• Driver’s license numbers

Business activity details:

• Products or services sold
• Expected monthly taxable sales
• Number of locations

Step 2: Register Online

Apply through the Florida Department of Revenue:

1. Go to floridarevenue.com
2. Click “Register a Business”
3. Create an account or log in
4. Select “Sales and Use Tax” as the tax type
5. Complete the registration application
6. Submit and receive confirmation

Processing time: Usually same-day for online applications

Step 3: Receive Your Certificate

Once approved, you’ll receive:

• Certificate of Registration: Display this at your place of business
• Account number: Use for filing returns and correspondence
• Filing frequency assignment: Monthly, quarterly, or annually

You can download and print your certificate from your online account.

Registration Cost

Florida sales tax permit: Free

There is no charge to register for a Florida sales tax permit. Be wary of services charging fees for this registration unless they’re providing additional value.

Filing Frequency

The Department of Revenue assigns your filing frequency based on expected tax liability:

Due dates:

• Monthly: 20th of the following month
• Quarterly: 20th of the month following the quarter end
• Semi-annually: 20th of January and July
• Annually: January 20

How to Collect Sales Tax

At Point of Sale

Add the applicable tax rate to taxable sales:

Example:

• Product price: $100
• Location: Miami-Dade County (7% rate)
• Tax collected: $7.00
• Total charged to customer: $107.00

Rounding

Florida uses bracket system rounding for amounts under $1.00. For most practical purposes, multiply by the tax rate and round to the nearest cent.

Receipts

Provide receipts showing:

• Taxable amount
• Tax rate
• Tax amount charged
• Total

Filing Sales Tax Returns

Electronic Filing Required

Florida requires electronic filing for most businesses. File through:

• Florida Department of Revenue website (floridarevenue.com)
• Approved software providers

What to Report

Each return requires:

• Gross sales
• Exempt sales (with documentation)
• Taxable sales
• Tax collected
• Tax due

Collection Allowance

Florida allows you to keep a portion of tax collected as compensation for your collection efforts:

This means you might keep $30-$50 per month if you file and pay on time.

Penalties for Late Filing

Late filing: 10% penalty (minimum $50) Late payment: 10% penalty plus interest Failure to file: Can result in estimated assessments, liens, and collection actions

Resale Certificates

Your sales tax permit allows you to purchase items tax-free for resale using a Resale Certificate.

How It Works

1. You buy inventory from a supplier
2. You provide your sales tax number and sign a resale certificate
3. The supplier doesn’t charge you sales tax
4. You collect sales tax when you sell to the end customer

Resale Certificate Requirements

Valid resale certificates must include:

• Buyer’s name and address
• Buyer’s sales tax registration number
• Seller’s name and address
• Description of items being purchased
• Statement that items are for resale
• Buyer’s signature and date

Keep Records

Maintain copies of resale certificates you accept from buyers. You’re liable for the tax if a certificate is fraudulent or improperly used.

Common Exemptions

Exempt Products

• Groceries: Most unprepared food items
• Prescription drugs: Prescribed medications
• Medical items: Prosthetics, medical equipment
• Agricultural items: Certain farming supplies and equipment
• Governmental sales: Sales to federal, state, and local governments

Exempt Buyers

• Nonprofits with exemption certificates (for qualified purchases)
• Government agencies
• Resellers (with valid resale certificates)

Documentation Required

Keep exemption certificates and documentation for all exempt sales. You’re liable for the tax if documentation is missing or invalid.

Multiple Locations

If you operate in multiple Florida locations:

• Each location generally needs its own registration
• File consolidated returns unless directed otherwise
• Track sales and tax by location

Register each location through your online account.

Online Sellers and Marketplace Facilitators

If You Sell on Your Own Website

You must collect and remit Florida sales tax on sales to Florida customers if you have nexus (physical presence or exceed economic thresholds).

If You Sell on Marketplaces

Amazon, eBay, Etsy, and other marketplaces: These platforms are “marketplace facilitators” and are required to collect and remit Florida sales tax on your behalf for sales through their platform.

You’re still responsible for:

• Sales on your own website
• Sales at craft fairs, markets, etc.
• Maintaining records

Out-of-State Sellers

If you’re located outside Florida but sell to Florida customers:

You must register if you:

• Have physical presence in Florida (office, warehouse, employees)
• Exceed economic nexus thresholds ($100,000 in sales OR 200 transactions)

How to register: Same process as Florida-based businesses. Register online at floridarevenue.com.

Closing Your Account

If you stop making taxable sales:

1. File final return with “final return” indicated
2. Return your Certificate of Registration
3. Contact the Department of Revenue to close your account

Don’t simply stop filing—this triggers penalties and collection actions.

Common Mistakes to Avoid

1. Not registering before making sales: Register before your first taxable sale

1. Collecting wrong rate: Use the rate for the delivery location, not your business location

1. Missing filing deadlines: Set calendar reminders; late penalties add up

1. Poor record keeping: Maintain records of all sales, exemptions, and resale certificates

1. Commingling funds: Keep sales tax collected separate from operating funds—it’s not your money

1. Ignoring use tax: If you buy items without paying sales tax and use them in Florida (not for resale), you owe use tax

Get Your Florida Sales Tax Permit Today

Registering for a Florida sales tax permit is free and straightforward. Complete the registration before making taxable sales to stay compliant from day one.

IncCraft can help ensure your Florida business is properly registered for all required state and local taxes. Our LLC formation packages include guidance on tax registration requirements.

Get started with your Florida business today.