Florida's Sales and Use Tax
Questions & Answers
What is Taxable?
Sales Tax - Florida's law provides that each sale, admission charge, storage, or rental is taxable unless such transaction is specifically exempt.
Use and Consumption - See Florida Use Tax for more information
Who is Exempt?
Purchases by federal, state, county and city governments, and qualified nonprofit organizations, such as religious, charitable, scientific, educational, or veteran organizations, as defined in Section 212.08, F.S., are exempt on certain purchases. However, only sales made by churches and the federal government are not subject to sales tax.
If you believe your organization may qualify for an exemption, you must complete and submit an Application for Consumer's Certificate of Exemption (Form DR-5).
Who Must Register?
Before you are granted a license from any government agency or a business is opened in Florida, you must first find out whether your business activity, product use, or consumption will be subject to Florida sales tax.
Examples
The following are examples of business activities, product uses, and consumptions requiring the collection of sales tax or the payment of use tax:
- sales of taxable items at retail
- repairs or alterations of tangible personal property
- rental or lease of real property (e.g., commercial office space, mini-warehouses, short-term living accommodations)
- rental or lease of personal property (e.g., vehicles, machinery, equipment or other goods)
- charges for admission to any place of amusement, sport or recreation
- selling or providing telecommunication services
- operating private membership clubs that provide recreational or physical fitness facilities
- manufacturing or producing goods for sale at retail
- importing goods from any state or foreign county, for sale at retail or use
- selling service warranty contracts
- using mail-order products on which no sales tax was charged
- operating vending or amusement machines
- providing taxable services (e.g., investigative and crime protection services, interior nonresidential cleaning and nonresidential pest control services)
If your business activity or product use is not listed, call Taxpayer Services.
How to Register
To register a business for sales tax collection, complete an Application to Collect and/or Report Tax in Florida (Form DR-1). This form is also available by calling Taxpayer Services. There is a $5 registration fee for in-state dealers.
When to Collect
Sales tax is collected from the purchaser at the time of sale. The rate is 6 percent plus any county imposed taxes. Call Taxpayer Services for specific rates. Tax must be separately stated on your sales invoice or any other evidence of sales or rental.
How to File
Sales and use tax is remitted to the Florida Department of Revenue with a Sales and Use Tax Return (DR-15), available from your local DOR service center or by calling Taxpayer Services. Reporting forms will be provided after registration
For More Information From the Florida Department of Revenue:
For forms and general information, call Taxpayer Services, Monday-Friday, 8 a.m. to 5 p.m. ET, at 1-800-352-3671 (in Florida only) or 904-488-6800.
Hearing and speech impaired citizens should call 1-800-DOR-TDD1 (1-800-367-8331) or 904-922-1115.
For detailed written responses to your questions, write Taxpayer Services, 1379 Blountstown Hwy., Tallahassee, FL 32304.
Can I get information from you, rather than from the government?
Yes, just contact us by e-mail or phone.
For more information:
Florida Sales & Use
Tax - A Summary
Florida Sales & Use
Tax - DOR Overview
Florida Use Tax on
Out-of-State Purchases
Small Business Services
© Copyright 2000 Raymond S. Kulzick. All rights reserved. 000907.
This publication provides business, financial planning, and/or tax information to our clients. All material is for general information only and should not be acted upon without seeking appropriate professional assistance.