If you sell taxable goods or services in Florida, you are generally responsible for collecting sales tax and sending it to the state. Mistakes can become expensive, so it is worth getting the basics right.

Registering

Most businesses that make taxable sales need to register with the Florida Department of Revenue before they begin. You can register online.

Collecting the right rate

Florida has a state sales tax rate, and many counties add a local surtax. The rate you charge can depend on where the sale takes place, so check the current rate that applies to you.

Filing your returns

Businesses generally file on a schedule set by the state, such as monthly or quarterly. You generally must file by the due date even if you had no sales.

Keep good records

Keep your sales records, exemption certificates and purchase invoices. If a customer claims an exemption, you will need the proper documentation.

Commercial rent

Florida repealed its state sales tax on most commercial rent, effective October 1, 2025. If you lease business space, check that your landlord has updated your billing.

Common mistakes

• Spending collected sales tax on other bills
• Assuming that a service is not taxable without checking
• Forgetting to account for use tax on certain purchases
• Filing late, even when no tax is due

If you have fallen behind, it is usually better to address the problem before the state contacts you.

Have questions about your situation? Tax rules change and every situation is different, so please talk with a professional before acting on general information. Call Fajardo & Associates at 407-720-7220 to make an appointment.