How do I file sales tax in Florida? If you’re collecting sales tax from Florida customers, filing returns correctly and on time protects your business from penalties, interest, and audits.
Florida’s filing system operates through the Department of Revenue’s online portal. Miss a deadline, and penalties hit hard. 10% of unpaid tax (minimum $50 per location) the moment you’re late.
Hands Off Sales Tax (HOST) handles Florida sales tax filings, and filings in all other states, so you never miss a deadline, never miscalculate liability, and never waste hours navigating state portals.
What Is Florida Sales Tax?
Florida sales tax is a consumption tax charged at the point of sale. The state rate sits at 6%, with counties adding discretionary surtaxes from 0.5% to 2%, creating combined rates between 6% and 8.5%.
Florida generates approximately $23 billion annually from sales tax, roughly 80% of state revenue. Unlike income tax states, Florida relies heavily on consumption taxes, making compliance enforcement a priority.
Businesses with nexus in Florida, physical presence or economic activity exceeding $100,000 in annual sales must register, collect appropriate tax, and file returns.
Do I Need to File Sales Tax in Florida?
Three primary triggers create filing obligations:
Physical Nexus: Operating a retail location, warehouse, office, or having employees in Florida. Even temporary presence like attending a trade show where you make sales can trigger registration.
Economic Nexus: Remote sellers must register once exceeding $100,000 in Florida sales during the previous calendar year. Florida’s economic nexus law took effect July 1, 2021.
Marketplace Facilitator Sales: If you sell exclusively through Amazon or Etsy, the marketplace collects tax on your behalf. However, sales through your own website are your responsibility.
HOST’s nexus analysis service determines exactly where you’ve met Florida’s thresholds, and thresholds in all other states.
Registering for a Florida Sales Tax Permit
Before filing your first return, obtain a Florida sales tax permit through the Department of Revenue’s online portal at floridarevenue.com.
Registration requires your business legal name, DBA, FEIN or SSN, business structure, addresses, estimated monthly sales tax liability, business activities description, and contact information.
Florida assigns filing frequency based on estimated tax liability:
- Monthly filers: Businesses expecting to collect $1,000+ monthly
- Quarterly filers: Businesses expecting to collect $100-$999 monthly
- Semiannual filers: Businesses expecting to collect less than $100 monthly
Most e-commerce businesses meeting economic nexus are assigned monthly filing initially. Florida may adjust frequency based on actual collection patterns.
HOST handles Florida registration and registrations in all required states, managing the paperwork and ensuring you’re properly licensed.
Understanding Florida Sales Tax Filing Deadlines
Monthly Filers: Returns cover a calendar month and are due on the 1st day of the following month. Returns aren’t considered late until after the 20th. If the 20th falls on a weekend or holiday, the deadline extends to the next business day.
Quarterly Filers: Returns cover three-month periods and are due on the 1st of the month following the quarter’s end, late after the 20th.
Semiannual Filers: Returns cover six-month periods and are due on the 1st of the month following each period’s end.
Florida does not offer payment grace periods. Returns must be submitted by 11:59 PM Eastern Time on the due date.
How to File Florida Sales Tax Returns Step-by-Step
Florida requires electronic filing through the Department of Revenue’s online system. You’ll use Form DR-15 (standard) or DR-15EZ (simplified version). The portal will guide you to the appropriate form.
Step 1: Log Into the Portal
Access the filing portal at floridarevenue.com/taxes. Log in using your Florida sales tax account number and password.
Step 2: Select “File a Return”
Navigate to “File a Return” and select “Sales and Use Tax.” The system displays all open filing periods.
Step 3: Enter Gross Sales
Report total gross sales for the filing period, including both taxable and non-taxable sales.
Step 4: Report Exempt Sales
Deduct exempt sales from gross sales. Common exemptions include sales to purchasers with valid resale certificates, most groceries, prescription medications, agricultural products, and manufacturing machinery.
Step 5: Calculate Taxable Sales
The system automatically calculates taxable sales by subtracting exempt sales from gross sales.
Step 6: Apply the Correct Tax Rate
Florida’s system calculates tax based on your registered location(s). Multiple locations in different counties require separate reporting for each.
Step 7: Report Tax Collected
Enter the total sales tax you actually collected from customers during the filing period.
Step 8: Claim Collection Allowance
Florida permits a collection allowance: 2.5% of the first $1,200 in tax due (maximum $30 per filing). This compensates for the administrative burden of collection.
Step 9: Calculate Tax Due
The system calculates net tax liability by subtracting the collection allowance from tax collected.
Step 10: Make Payment
Florida accepts electronic payment through ACH debit or credit card. Critical: Electronic payments must be initiated by 5 PM ET on the business day BEFORE the 20th to allow Florida’s 1-2 day processing time. Credit card payments incur approximately 2.35% fees; ACH debit is free.
Step 11: Submit the Return
Review all information carefully. Once submitted, amendments require separate corrected returns. The system generates a confirmation number. Save this as proof of filing.
Common Florida Sales Tax Filing Mistakes
Incorrect Surtax Application: Each Florida county imposes its own discretionary sales surtax. Applying the wrong county rate creates liability discrepancies.
Misclassifying Exempt vs. Taxable Items: Groceries are exempt, but prepared food isn’t. Clothing is taxable except in limited circumstances.
Missing Filing Deadlines: For monthly filers managing multiple states, Florida’s 1st-of-the-month deadline can be easy to miss.
Not Filing Zero Returns: Even with no sales, Florida requires a return. Failure to file a zero return triggers the same $50 minimum penalty, even when you owe $0 tax.
Not Claiming the Collection Allowance: Florida’s 2.5% collection allowance (up to $30 per filing) represents free money for compliant businesses.
HOST’s automated filing service eliminates these errors entirely. We file your Florida returns (and returns in all other states) accurately and on time.
What Happens If You File Late or Incorrectly?
Florida imposes substantial penalties for late filing and payment:
Late Filing Penalty: 10% of unpaid tax (minimum $50 per location)
Late Payment Penalty: 10% of unpaid tax (minimum $50 per location)
Interest: Florida charges interest on unpaid tax at approximately 7-10% annually (varies quarterly)
A $1,000 tax liability filed 30 days late incurs $100 late filing penalty, $100 late payment penalty, plus interest, total exceeding $1,200 (20%+ increase).
Repeated late filings trigger increased scrutiny. Florida may increase audit likelihood or adjust your filing frequency to monthly regardless of collection amounts.
If you discover an error after filing, contact HOST immediately for guidance. Voluntary disclosure before audit notice typically reduces or eliminates penalties.
Managing Florida Sales Tax Across Multiple Locations
For e-commerce businesses, the customer’s delivery address determines the applicable rate. A Miami-based online retailer shipping to Tampa charges Tampa’s combined rate, not Miami’s rate.
This address-level precision requires reliable tax calculation software. Manual rate determination across Florida’s 67 counties isn’t realistic for businesses making hundreds of monthly sales.
HOST offers a free sales tax software review to audit your existing TaxJar, Avalara, or other automation tool configuration.
Why Businesses Choose HOST for Florida Sales Tax Compliance
Filing Florida sales tax takes time: pulling sales reports, categorizing transactions, logging into portals, calculating liability, making payments, and maintaining documentation.
The average business spends 30+ hours monthly managing sales tax compliance. That’s time not spent growing revenue.
What HOST Delivers:
- Nexus analysis across all states
- Complete registration handling
- Accurate, on-time filing in Florida and all 45+ sales tax states
- Florida Department of Revenue notice management
- Audit defense and documentation support
- Free sales tax software configuration review
We’ve been 100% focused on sales tax since 1999. Over 25 years helping businesses navigate compliance. Founded by Mike Espenshade, with parent company TaxMatrix serving North America’s largest companies.
Take Florida Sales Tax Filing Off Your Plate
Understanding how to file sales tax in Florida represents just one piece of a larger compliance puzzle. Professional sales tax management eliminates the time burden, prevents costly errors, and ensures you never miss a deadline.
At HOST, we combine deep technical expertise with transparent communication and personalized support. You’ll always know exactly what’s being filed, when, and why.
When you’re ready to take sales tax completely off your plate, we’re ready to help. Contact HOST today to discuss your Florida sales tax needs.
Want to learn more? Get our “10 Sales Tax Mistakes E-Commerce Sellers Make” e-book.
Frequently Asked Questions
How often do I need to file Florida sales tax returns?
Florida assigns filing frequency based on your estimated monthly tax liability: monthly (collecting $1,000+), quarterly ($100-$999), or semiannual (under $100). Most businesses meeting economic nexus are assigned monthly filing initially.
What is the Florida sales tax filing deadline?
Monthly filers must file by the 1st day of the month following the reporting period, but returns aren’t late until after the 20th. If the 20th falls on a weekend or holiday, the deadline extends to the next business day.
Can I file Florida sales tax returns on paper?
No. Florida requires electronic filing through the Department of Revenue’s online portal at floridarevenue.com.
What happens if I miss a Florida sales tax filing deadline?
Florida imposes a 10% penalty for late filing (minimum $50) and a 10% late payment penalty (minimum $50), plus interest on unpaid tax. Even one day late triggers penalties.
Do I still need to file if I had no Florida sales?
Yes. Florida requires returns even during periods with zero sales activity. File a zero return showing no gross sales, no tax collected, and no tax due. Failure to file zero returns triggers penalties.
How does Florida sales tax work for online sellers?
Online sellers meeting Florida’s $100,000 economic nexus threshold must register, collect tax based on customer delivery addresses, and file returns according to assigned frequency. The customer’s location determines the applicable combined state and county rate.
