Florida sales tax rates 2026: Calculator, nexus, and due dates

Florida sales tax rates by city and county

Florida’s sales tax structure layers state and county rates. The 6% state rate applies everywhere, and counties add a discretionary sales surtax on top — meaning the combined rate varies by county. Unlike many states, Florida does not allow cities to impose their own separate sales taxes — the local variation comes entirely from county-level surtaxes.

Because Florida is a destination-based state, you charge the rate based on where your customer receives the product, not where your business is located. The county surtax applies to a taxable item or service delivered into a county imposing a surtax. Florida centralizes all filings with the Department of Revenue, so you file one return regardless of how many counties you sell into.

Major Florida cities and their 2026 combined rates:

Florida sales tax calculator

Can’t find your city? Use the TaxCloud Sales Tax Calculator to look up any Florida ZIP code.

The rates in this calculator are powered by the same real-time engine used within our platform. While Florida’s combined rates range from 6% to 8% depending on the county — final precision depends on the exact street address and the specific taxability (TIC) of your product. To move from estimates to automated, rooftop-level accuracy, start your 30-day free trial and see the engine in action.

Florida nexus thresholds

Every business with customers in Florida is subject to nexus laws. You are required to register and collect sales tax if you trigger “nexus” through a physical presence in the state or by exceeding specific economic thresholds as a remote seller.

Florida economic nexus

You will trigger Florida economic nexus if you exceed the following threshold in the previous calendar year:

• Sales threshold: $100,000 in taxable remote sales into Florida (not including marketplace sales where the marketplace facilitator is collecting and remitting on your behalf).
• Transaction threshold: None (Florida is dollar-volume only).

Florida’s threshold is based on taxable remote sales — not gross sales. Sales of exempt items (such as SaaS and digital products) do not count toward the threshold. Marketplace sales where the facilitator collects tax are also excluded from the remote seller’s calculation.

Florida physical nexus

You have physical nexus (and must register from dollar one) if you have:

• Inventory: Storing goods in a warehouse, 3PL, or Amazon FBA fulfillment center in Florida.
• Personnel: Employees, contractors, sales reps, or agents conducting business in the state.
• Property: Maintaining an office, storefront, distribution center, or other place of business in Florida.

Florida sales tax permit registration

Once you trigger nexus, you must register with the Florida Department of Revenue before you can legally collect sales tax.

Operating without a permit after crossing the threshold exposes you to back taxes, penalties, and interest from the date nexus was established — not the date you registered.

1. Gather your information. You’ll need your FEIN, estimated sales, business structure details, and bank account information.
2. Submit your application. Use the Florida Department of Revenue online registration portal to complete Form DR-1. Most applications are processed within a few business days.
3. Note your effective date. Florida requires you to begin collecting sales tax on the date nexus was triggered — not the date you registered. If there’s a gap, you may owe back taxes for that period.

If you have questions about your Florida registration or compliance history, TaxCloud’s U.S.-based support team typically responds within 2 hours and can review your setup directly.

Florida sales tax calculation rules

Florida’s calculation rules are relatively straightforward compared to states with home-rule complexity. A single state rate plus county-level surtaxes and destination-based sourcing make for a simpler structure — but the discretionary surtax cap and multiple sales tax holidays create nuances that trip up sellers new to the state.

What is taxable in Florida?

Taxability in Florida is determined by how a product is classified under state law. Below is a high-level summary for 2026:

• Tangible personal property: Most physical goods — such as furniture, electronics, and standard retail items — are subject to the 6% state sales tax plus applicable county surtax unless a specific exemption applies.
• SaaS, software, and digital products: Florida does not tax SaaS or digital products (eBooks, music, streaming). SaaS delivered electronically is treated as an intangible service, not tangible personal property. Prewritten software delivered on physical media (CD, USB drive) is taxable.
• Food & groceries: Florida exempts grocery staples purchased for home consumption. Prepared food, candy, and soft drinks are taxable.
• Clothing: Clothing and footwear are taxable at the standard state and county rates. Florida does not provide a year-round clothing exemption, but clothing under $100 is exempt during the annual back-to-school sales tax holiday.

What is tax exempt in Florida?

Florida provides sales tax exemptions for essential goods and specific categories:

• Essential exemptions: Prescription and non-prescription medications, certain medical equipment and devices, and most grocery food items are exempt.
• Additional exemptions: Sales for resale (with a valid Florida Annual Resale Certificate), sales to the U.S. government, agricultural equipment and supplies, and certain industrial machinery used in manufacturing. Commercial lease payments are exempt as of October 1, 2025.

Florida sales tax return due dates and filing frequency

Filing frequency is assigned by the Florida Department of Revenue based on your estimated monthly tax liability. In Florida, returns are due on the 1st of the month following the reporting period, with an automatic extension to the 20th for returns filed and paid electronically.

Critical 2026 compliance notes:

• Electronic filing extension: Florida gives an automatic 10-day extension (to the 20th) for returns filed and paid electronically. Paper returns are due on the 1st — with no extension. Nearly all sellers take advantage of electronic filing.
• Collection allowance: Florida offers a collection allowance of 2.5% of the first $1,200 of tax due, not to exceed $30 per reporting location, for returns filed and paid electronically on time. If your tax due is less than $1,200, the allowance will be less than $30.
• $5,000 surtax cap: For most transactions, only the first $5,000 of a taxable sale is subject to the county discretionary surtax. The state 6% applies to the full amount. This is a common source of errors on high-value sales.
• Zero-return requirement: If you are registered but had $0 in sales this period, you must still file. Late filing triggers a penalty of 10% of the tax due (minimum $50), plus interest.
• New eFile & Pay system: Florida migrated to a new electronic filing and payment system in December 2025. Sellers must use the updated eFile & Pay portal — saved credentials from the old system do not carry over.

Florida and the Streamlined Sales Tax (SST) program

Florida is not a member of the Streamlined Sales Tax (SST) program.

However, because TaxCloud is a Certified Service Provider of the SST Program, we can save your business time and money on state registration and filing costs in 24 SST-member states — and handle your Florida filing.

Calculate your potential tax filing savings through the SST program here.

The latest Florida sales tax changes

We track Florida’s shifting sales tax landscape so you don’t have to.

Here are the most relevant updates for 2026:

• Florida launches new eFile & Pay system (December 2025): Florida migrated sales and use tax filings to a new electronic filing and payment system effective December 1, 2025. Sellers must use the updated portal — saved credentials from the previous system do not carry over.
• Florida ends sales tax on commercial leases (October 2025): Effective October 1, 2025, Florida repealed its longstanding sales tax on commercial lease payments — eliminating the 2% state tax and all county surtaxes on rent and related charges. Florida was the only state in the U.S. that taxed business rent.