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: 

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.

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Copyright © 2000 Kulzick Associates, PA - Last modified: September 13, 2008