Florida Sales Tax for LLCs — 6% State Rate Plus County Surtax

If your Florida LLC sells tangible personal property, certain services, or operates in specific industries, you are required to collect and remit Florida sales tax. The state rate is 6%, with an additional county discretionary sales surtax ranging from 0.5% to 2.5% depending on your county. This is one of the most common state tax obligations for Florida LLCs — even though the state has no income tax.

For the complete tax picture, see our Florida LLC tax guide. For overall compliance, see our after-formation guide.

Sales Tax Rates by County

The total rate (state + county surtax) varies by location:

The county surtax applies only to the first $5,000 of any single taxable transaction. For purchases exceeding $5,000, only the 6% state rate applies to the amount above $5,000.

What Is Taxable in Florida

Taxable goods and items:

• Retail sales of tangible personal property (physical goods)
• Prepared food and beverages (restaurants, food trucks, catering)
• Admissions (events, entertainment, attractions, movie theaters)
• Transient rentals (lodging of 6 months or less — hotels, vacation rentals, Airbnb) — also subject to county tourist development tax
• Vending machine sales
• Mail-order and internet sales to Florida customers (economic nexus applies)

Taxable services (limited list — Florida does not tax most services):

• Pest control services
• Cleaning and janitorial services
• Detective, burglar protection, and security services
• Nonresidential building repair and maintenance
• Commercial fumigation
• Interior pest control

Commercial rent (unique to Florida):

• Florida is one of very few states that taxes commercial (nonresidential) rent
• Current state rate: 2% (previously higher — has been reduced incrementally from 6% over recent years)
• Plus applicable county discretionary surtax
• Applies to rent paid for office, retail, warehouse, industrial, and other commercial space
• Residential rent is exempt (leases of 6+ months for dwelling purposes)

Transient rental tax:

• Short-term lodging (6 months or less): 6% state sales tax + county tourist development tax (varies 2%-6% by county)
• If your LLC operates vacation rentals, Airbnb properties, or short-term rental units, you collect both taxes

What Is NOT Taxable (Common Exemptions)

• Professional services: Legal, accounting, medical, dental, architectural, engineering, consulting — exempt
• Groceries: Unprepared food for home consumption — exempt
• Prescription medications — exempt
• Residential rent (leases over 6 months) — exempt
• Most personal services: Haircuts, fitness training, education, dry cleaning — exempt
• Agricultural products sold for agricultural use — exempt
• Sales for resale (with valid resale certificate) — exempt

How to Register for Sales Tax

If your LLC is required to collect sales tax:

1. File Form DR-1 (Florida Business Tax Application) with the Florida Department of Revenue
2. Registration is free
3. Apply online through the Florida Department of Revenue website (floridarevenue.com)
4. You will receive a Certificate of Registration (DR-11) and your Florida sales tax number
5. Display the certificate at your place of business (required by law)

Register BEFORE you begin selling. Collecting sales tax without registration is illegal; selling without collecting required sales tax creates personal liability for the uncollected tax plus penalties.

Filing and Remitting Sales Tax

After collecting sales tax from customers, you must remit it to the Florida Department of Revenue on a regular schedule:

• Monthly filing — required if you collect more than $1,000/month. Due by the 20th of the following month.
• Quarterly filing — if you collect $501-$1,000 per month. Due by the 20th of the month following the quarter end.
• Semi-annual filing — if you collect $500 or less per month. Due January 20 and July 20.

Collection allowance: If you file and pay on time, Florida allows you to keep a percentage of the tax collected as a "collection allowance" — currently 2.5% of the first $1,200 of tax due (maximum $30 per filing period). This is compensation for your LLC acting as the state's unpaid tax collector.

Penalty for late filing: 10% of the amount due (minimum $50) plus interest at the current statutory rate. The collection allowance is forfeited if you file late.

Florida-Specific Sales Tax Quirks

Commercial rent taxation: Florida is one of very few states that taxes business-to-business rent. If your LLC leases commercial space, your landlord charges you 2% state sales tax (plus surtax) on top of your rent. Budget for this — on $5,000/month rent in a 7% total-rate county, that is an extra $100/month ($350 base + applicable surtax amount).

Use tax: If your LLC purchases taxable items from out-of-state vendors who do not collect Florida sales tax (increasingly rare due to economic nexus laws, but still occurs), you owe "use tax" at the same rate. Self-report and remit on your sales tax return.

Discretionary surtax cap: The county surtax only applies to the first $5,000 of any single transaction. This means on a $10,000 purchase in a 7% county, you pay 7% on the first $5,000 ($350) plus only 6% on the remaining $5,000 ($300) = $650 total, not $700.

Note: Sales tax rules are complex and change frequently. Verify current rates and taxability with the Florida Department of Revenue (floridarevenue.com).

FAQ

Does my online-only LLC need to collect Florida sales tax?

If you sell taxable goods or services to Florida customers and have nexus in Florida (which you do if your LLC is formed here and you operate from here), yes. You must collect Florida sales tax on sales to Florida buyers. For sales to customers in other states, you may have economic nexus obligations in those states too — see our e-commerce guide.

Is my consulting service taxable?

Generally no. Professional services including consulting, legal, accounting, medical, and engineering services are exempt from Florida sales tax. However, if you provide taxable services alongside consulting (like cleaning services, pest control, or security services), those specific services are taxable.

What happens if I do not collect sales tax I should have?

You become personally liable for the uncollected tax. The Department of Revenue can assess the tax owed, plus interest and penalties (up to 25% for negligence or 50% for fraud). In extreme cases, willful failure to collect and remit sales tax is a criminal offense under §212.14 (first-degree misdemeanor).

Do I charge sales tax on shipping?

If the shipping charge is separately stated on the invoice and the items being shipped are taxable, the shipping charge is generally exempt in Florida. However, if you bundle shipping into the product price (not separately stated), the entire amount including the embedded shipping is taxable.

How does sales tax work for vacation rental LLCs?

Vacation rental income (lodging of 6 months or less) is subject to 6% state sales tax PLUS the county tourist development tax (which varies from 2% to 6% depending on the county). In some popular Florida vacation rental markets like Osceola County, the total tax on lodging can reach 12-13%. You must register and remit both taxes. See our tourism/hospitality guide.