Florida Sales Tax Basics: Rate, Nexus, and Filing
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Full transcript
Overview
Florida sales tax is easier to follow when the main rules are explained clearly. Here's a quick breakdown of the basics.
Who administers it
Florida sales tax is administered by the Florida Department of Revenue.
State and local rates
The WGA page lists Florida's statewide base sales tax rate as 6%. Local rates can stack on top and are generally based on the delivery address.
Economic nexus
In simple terms, nexus means a business may have enough connection to the state for its sales tax responsibilities to need review. For remote sellers, the WGA page lists Florida's economic nexus threshold as $100,000 in sales.
Filing frequency
The WGA page notes that filing may be monthly, quarterly, semiannually, or annually, depending on liability. The bookkeeping goal is to keep collected tax aligned with the filing schedule that applies.
What to watch for
One Florida watch-out: discretionary sales surtax varies by county and applies only to the first $5,000 of a single tangible item.
How we help
White Glove Accounting helps keep taxable sales, collected tax, and filing records organized around the state requirements.
Florida sales tax at a glance
- Administered by
- Florida Department of Revenue
- Statewide base rate
- 6%, with local rates on top
- Economic nexus
- $100,000 in sales
- Filing frequency
- Monthly, quarterly, semiannually, or annually by liability
Watch for: Discretionary sales surtax varies by county and applies only to the first $5,000 of a single tangible item.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Florida Department of Revenue.
Read the Florida bookkeeping guideWant your Florida sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file Florida sales tax returns on the schedule the Florida Department of Revenue assigns you. Tell us about your business and we'll send a written scope and price.
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White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.