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Florida Sales & Use Tax

Florida levies a 6% state sales tax rate on the retail sale, lease or rental of most goods. Counties impose their own additional surtaxes. The range of sales tax rates charged within the state of Florida is between 6% and 8%. Florida’s county surtax rates are capped on purchases over $5,000, which is different from other states. 

Use tax (same rate) is due on all purchases brought into the state of Florida, unless specifically exempted. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

Florida provides exemption opportunities for the following industries: 

  • Manufacturing
  • High Technology
  • Healthcare

Statute for Refunds: 36 Months

Utility Exemption: Yes, predominant use (various); No study is required.

Florida Sales & Use Tax State Links

Florida Blog Posts

 

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