How to Pay Florida Sales Tax: Where the Money Goes and When It's Due
Florida Sales Tax Basics: Who Pays and When
Florida sales tax is collected by businesses at the point of sale — when you buy something in a store or online — and those businesses send that money to the state. You do not pay sales tax directly to Florida; the retailer collects it from you and handles the payment to the state on your behalf. The state's sales tax rate is 6%, but most counties add their own local tax on top of that, so your total rate depends on where you live or shop. That combined rate can range from 6% to over 7.5% depending on the county.
If you own a business in Florida, you are the one responsible for collecting sales tax from customers and sending it to the state. The Florida Department of Revenue is the agency that receives these payments and enforces the rules. Business owners must register for a sales tax permit before they can legally sell taxable items, and they file and pay sales tax on a schedule set by the state — usually monthly, though some newer or smaller businesses may file quarterly or annually.
Key Takeaways
- As a customer, you pay sales tax at checkout, but the business sends that money to Florida, not you.
- If you own a business, you must register with the Florida Department of Revenue and collect sales tax from customers before you can legally sell.
- Business sales tax payments are due monthly for most filers, with a deadline tied to the end of the filing period plus a grace period.
- You can pay sales tax online through the Florida Department of Revenue website, by mail, or through an authorized payment processor.
- Late payments result in penalties and interest, and the state can revoke your sales tax permit if you do not pay.
Who Must Register and Collect Sales Tax in Florida
Any business that sells taxable goods or services in Florida must register for a sales tax permit, even if you operate from home or sell online. This includes retail stores, restaurants, service providers, and online sellers shipping to Florida customers. You need the permit before you make your first sale — operating without one is illegal and can result in fines and back taxes owed.
Some businesses are exempt from collecting sales tax. These include certain nonprofits, government agencies, and specific service providers like doctors and lawyers (though the rules are detailed and vary by service type). If you think your business might be exempt, contact the Florida Department of Revenue directly; registering when you should not have to is less risky than not registering when you should.
How to Register for a Florida Sales Tax Permit
You register online through the Florida Department of Revenue's website using the Florida Online Seller's Permit System. You will need your Social Security number or Federal Employer Identification Number (EIN), your business address, and information about what you sell. The process takes about 15 minutes, and you receive your permit number immediately — you can start collecting sales tax right away, though your official permit arrives by mail within a few days.
If you prefer not to register online, you can mail a paper application or visit a Florida Department of Revenue office in person, but the online route is faster. Once you have your permit, you are responsible for collecting the correct tax rate for your county and keeping records of all sales and taxes collected.
Sales Tax Payment Deadlines and Filing Schedules
Most Florida businesses file and pay sales tax monthly. Your filing period runs from the first to the last day of each month, and payment is due by the 20th of the following month. For example, sales made in January are reported and paid by February 20th. Some newer businesses or those with very low sales may be assigned a quarterly or annual filing schedule instead — the state will tell you which applies to you when you register.
The state also offers a discretionary sales surtax in some counties, which is an additional local tax on top of the state rate. Your total tax collected depends on your location and your customers' locations. If you ship to customers in different counties, you collect the tax rate for the county where the customer receives the item, not where your business is located.
How to Pay Florida Sales Tax Online and by Mail
The easiest way to pay is through the Florida Department of Revenue's online payment system. You log in with your permit number, enter the sales and tax amounts from your filing period, and submit payment. The state accepts credit cards, debit cards, and electronic bank transfers (ACH). There is no fee for ACH payments, but credit and debit card payments carry a processing fee of roughly 2.5% to 3%, depending on the processor.
If you prefer to mail a check, send it to the Florida Department of Revenue at the address listed on your filing notice. Include your permit number and the reporting period on the check. Mail payments take longer to process, so send them at least a week before the deadline to avoid a late payment. You can also pay through an authorized third-party processor if your accounting software integrates with one.
What Happens If You Pay Late or Do Not Pay
If your payment arrives after the 20th of the month, the state charges a failure-to-pay penalty of 10% of the unpaid tax, plus interest at a rate set quarterly by the state (currently around 8% per year, but this changes). These penalties and interest accrue daily, so a late payment grows quickly. If you are more than a few months behind, the state can revoke your sales tax permit, which means you can no longer legally operate your business in Florida.
If you realize you will miss a deadline, contact the Florida Department of Revenue before the due date. In some cases, the state will grant a short extension or set up a payment plan. Waiting until after the deadline makes negotiation much harder. The state also has the power to pursue collection through wage garnishment, bank levies, or liens against your business property if the debt is large enough.
Sales Tax Records You Must Keep
Florida law requires you to keep records of all sales, refunds, and taxes collected for at least five years. These records must show the date of each sale, the amount, the tax rate applied, and the tax collected. You do not have to keep the original receipts, but you must be able to produce this information if the state audits you. Many business owners use accounting software or point-of-sale systems that track this automatically.
If you issue a refund to a customer, you can deduct that refund from your next sales tax payment — but only if you have a record of the original sale and the refund. Keep documentation of why the refund was issued, especially for large amounts. The state may ask to see this if you report a significant drop in sales from one month to the next.
Frequently Asked Questions
Do I have to pay sales tax if I sell online to Florida customers?
Yes. If you ship products to customers in Florida, you must collect Florida sales tax based on the customer's delivery address, even if your business is located outside the state. You need to register for a Florida sales tax permit and file returns with the state.
What if I made a mistake on a past sales tax return?
You can file an amended return with the Florida Department of Revenue. If you overpaid, you can request a refund or credit toward future payments. If you underpaid, contact the state to arrange payment of the difference plus any penalties and interest owed. The sooner you correct it, the less interest accrues.
Can I get an extension on my sales tax payment deadline?
Extensions are not automatic, but you can request one by contacting the Florida Department of Revenue before your payment is due. The state grants extensions in cases of genuine hardship, but you must ask in advance. Paying late without permission results in penalties regardless of the reason.
What is the difference between state sales tax and local surtax?
Florida's state sales tax is 6%. Many counties add a local surtax on top of that, ranging from 0.5% to 1.5%, bringing the total to between 6% and 7.5%. You collect both and send them together to the state, which then distributes the local portion to the county.
What happens if I do not register for a sales tax permit?
Operating without a permit is illegal. The state can fine you, require you to pay back taxes plus penalties and interest, and pursue criminal charges in serious cases. If you are currently selling without a permit, register immediately and contact the Florida Department of Revenue to discuss your situation.