Understanding Florida sales tax on furniture is essential for furniture retailers and businesses selling home goods in the Sunshine State. Florida’s layered tax system includes a 6% statewide rate, plus additional local surtaxes that vary by county—making tax compliance more complex than it appears at first glance. For businesses, this means navigating destination-based sourcing, surtax caps, and out-of-state use tax obligations.
Missteps can lead to audits, penalties, and lost trust. That’s why smart furniture retailers partner with experts like Hands Off Sales Tax (HOST)—to stay compliant, efficient, and focused on growth instead of paperwork.
Understanding Florida’s State Sales Tax
To fully understand how furniture is taxed in Florida, you first need to grasp the basics of the state’s sales tax system. Florida applies sales tax to most purchases of tangible goods—including furniture—using a combination of a statewide base rate and additional local taxes.
Florida’s Base Sales Tax Rate: 6%
Florida charges a 6% statewide sales tax on the retail sale, rental, or lease of most tangible personal property, which includes furniture. This tax is applied to the full sales price, including any mandatory delivery or setup charges if they are part of the sale.
Furniture as Taxable Tangible Personal Property
In Florida, furniture is classified as tangible personal property, which means it is fully taxable when sold to consumers. This includes:
- New and used furniture
- Furniture packages for vacation rentals or furnished homes
- Delivery and assembly (if not separately stated on the invoice)
Retailers are responsible for collecting the appropriate tax at the point of sale and remitting it to the Florida Department of Revenue.
Understanding the base tax rate is just the beginning—most counties also add a discretionary sales surtax, which we’ll cover next.
Discretionary Sales Surtax: County Variations
In Florida, the state’s base 6% sales tax is just the starting point. Most counties impose an additional Discretionary Sales Surtax, which significantly affects the total tax paid on furniture purchases—especially large-ticket items.
County-Level Surtax: Ranges from 0.5% to 2.5%
The Discretionary Sales Surtax is a local option tax that counties can apply to fund infrastructure, education, and other community services. As of 2024, this surtax ranges from 0.5% to 2.5%, depending on the county.
- For example:
- Miami-Dade County adds 1%
- Hillsborough County may add up to 1.5%
- Alachua County applies 1.5%
- Gadsden County imposes a 2.5% surtax (among the highest)
Why Delivery Location Matters
The surtax is applied based on the location where the furniture is delivered, not the location of the store or seller. So, if a retailer in a low-tax county delivers furniture to a customer in a high-tax county, the higher surtax applies.
This makes it critical for retailers to calculate tax accurately based on delivery address, not point of sale—especially when shipping across county lines.
Calculating Sales Tax on Furniture Purchases
When buying furniture in Florida, especially high-ticket items, understanding how to calculate total sales tax is crucial. Florida’s layered system means you’ll need to account for both the state sales tax and any applicable county-level discretionary surtax based on the delivery location.
Step-by-Step Guide to Calculate Sales Tax
- Start with the furniture’s total sales price, including delivery and setup (if not separately stated).
- Apply the 6% statewide sales tax to the full price.
- Determine the discretionary surtax rate for the delivery county.
- Apply the surtax only to the first $5,000 of the purchase amount (if applicable—see below).
- Add the two tax amounts together for the total tax due.
Example 1: $3,000 Purchase Delivered to Miami-Dade County (1% Surtax)
- $3,000 × 6% = $180 (state tax)
- $3,000 × 1% = $30 (surtax)
- Total tax = $210
Example 2: $8,000 Purchase Delivered to Alachua County (1.5% Surtax)
- $8,000 × 6% = $480 (state tax)
- Only first $5,000 is subject to surtax
- $5,000 × 1.5% = $75 (surtax)
- Total tax = $555
This $5,000 surtax cap applies to each taxable item sold, not the entire invoice—especially important for bundled furniture packages.
Use Tax Obligations for Out-of-State Purchases
If you purchase furniture from an out-of-state retailer and aren’t charged Florida sales tax at checkout, that doesn’t mean the transaction is tax-free. In such cases, Florida’s use tax kicks in—designed to ensure fair taxation between in-state and out-of-state purchases.
What Is Use Tax?
Use tax is a complementary tax to sales tax. It applies when taxable goods like furniture are purchased out-of-state for use, storage, or consumption in Florida, and no Florida sales tax was collected at the time of purchase.
Examples include:
- Ordering furniture online from a non-Florida company
- Buying furniture while traveling out of state and shipping it home
How to Report and Pay Use Tax
Consumers are responsible for self-reporting and paying use tax directly to the Florida Department of Revenue. Here’s how:
- Estimate the 6% state tax (plus any applicable county surtax based on your location)
- Complete and submit Form DR-15MO (Consumer’s Use Tax Return)
- Pay online or mail your payment to the DOR
Ignoring use tax obligations can lead to penalties if discovered during an audit—especially for high-value furniture purchases.
Exemptions and Special Considerations
While most furniture sales in Florida are fully taxable, there are a few exemptions and special scenarios worth noting—especially for specific buyers or during limited-time events.
Are Furniture Sales Ever Exempt?
Generally, furniture is not exempt from Florida sales tax. However, exemptions can apply in cases where the buyer qualifies for tax-exempt status, such as:
- Nonprofit organizations (501(c)(3)) with proper exemption documentation
- Government entities purchasing for official use
- Resale purchases where the buyer provides a valid resale certificate (Form DR-13)
Sellers must retain valid exemption certificates and ensure they’re properly completed and signed.
Sales Tax Holidays: Do They Apply to Furniture?
Florida occasionally holds sales tax holidays, but these typically apply to specific items like school supplies, clothing under a certain amount, or disaster-preparedness gear. Furniture is generally excluded from these holidays.
Still, retailers should check each year’s legislation, as holiday rules and eligible items can change.
In most cases, expect furniture to remain a fully taxable category—unless a clear exemption or exception is documented.
Retailer Compliance: Steps and Best Practices
If you’re a furniture retailer operating in Florida—or selling to Florida customers from another state—sales tax compliance is not optional. Retailers are responsible for properly registering, collecting, remitting, and reporting all applicable state and local taxes on taxable furniture sales.
Step 1: Register with the Florida Department of Revenue
Before collecting sales tax, retailers must register with the Florida Department of Revenue (DOR) using Form DR-1 or through the Florida Business Tax Application Portal. Once approved, you’ll receive a Florida Sales Tax Certificate.
Step 2: Collect and Remit the Correct Tax
Retailers must:
- Charge the 6% state tax, plus applicable discretionary surtax based on the delivery address
- Apply the surtax only to the first $5,000 of the sales price per item
- Remit taxes via the Florida DOR e-Services Portal
Step 3: Maintain Accurate Records
Retailers must keep:
- Sales and exemption documentation
- Delivery records showing county locations
- Tax return copies and payment confirmations
Florida law requires records to be retained for at least three years for audit purposes.
Proper compliance protects you from audits, fines, and reputation risks.
Stress-Free Sales Tax for Furniture Retailers: How HOST Has You Covered
Furniture retailers and online sellers in Florida face one of the most complicated tax environments in the country. From layered surtaxes to destination-based rates and use tax compliance, even small missteps can lead to costly errors. That’s where Hands Off Sales Tax (HOST) steps in—with expert solutions built for furniture businesses.
Here’s How HOST Makes Compliance Easy
- Sales Tax Registration
HOST handles all paperwork and gets you registered with the Florida Department of Revenue quickly and accurately, so you can collect tax legally from day one. - Correct Rate Calculations
HOST ensures you apply the correct state + local discretionary surtax, based on your customer’s delivery address—not just your store location. This is especially critical for large-ticket furniture sales. - Filing & Remittance
HOST tracks filing deadlines, prepares your returns, and submits them on your behalf—monthly, quarterly, or annually. - Audit Defense & Documentation Support
If you’re ever audited, HOST has your back with organized recordkeeping and expert support to ensure your business is protected.
With HOST, Florida furniture tax compliance becomes one less thing to worry about.
Turn Tax Confusion into Confidence
Florida’s sales tax on furniture may seem straightforward at first glance, but layered surtaxes, delivery-based sourcing, and use tax rules can quickly complicate things for both consumers and retailers. Whether you’re making a high-end purchase or running a multi-location furniture store, getting it wrong can be costly.
That’s why smart retailers and business owners turn to Hands Off Sales Tax (HOST). From registration to remittance, HOST handles it all—accurately, efficiently, and with zero guesswork. If you’re ready to eliminate sales tax stress and focus on growth, reach out to HOST today for a personalized consultation.
