The Florida Department of Revenue is an accessible and responsive agency for citizens, which is responsible for collecting taxes through a system of vague boundaries that includes all communications with the city’s public government and seeks out public organizations that perform the administrative and management function of the State and other public entities with legal personality, whether regional or local.
What is department of revenue florida?
Through its function, the Administration puts citizens in direct contact with political power (public servants), “satisfying” the collective interests immediately, in contrast to the legislative and judicial powers, which do so through mediation. The way in which the Public Administration relates to the citizenry and the governmental dynamics to which it is subject make it an academic sub-discipline of Political Science. That is why Public Administration is studied together with this social science in a joint and complementary way.
It is mainly regulated by the executive branch and the agencies that are in permanent contact with it. By exception, some branches of the legislative branch integrate the notion of “Public Administration” (such as the state enterprises of Florida), while there may be games of “General Administration” in the other four branches or in state agencies that may depend on one of them.
Welcome to Florida’s best sales tax guide for citizens and businesses in the state of Florida. For us one of the best states in the United States.
If you want to know whether or not you owe the state tax for your business or daily activity, we must tell you that you are in the perfect place to find out. With this Guide we will inform you of people and online sellers whether or not they should bother with sales tax in Florida and if so, how best to address the sales/purchase tax situation in the Sunshine State.
After reading this, you will know:
- Do you or do you not need to collect Florida sales tax?
- From which customers do you collect?
- How much do you collect?
- What do you do with all the sales tax you have collected?
- Much more than you probably wanted to know about Florida sales tax!
Do you have sales tax ties in Florida?
Good news! You only have to start thinking about the Florida sales tax if you have a Florida sales tax nexus.
The “sales tax nexus” is just a fancy way of saying “significant presence” in a state.
Florida considers a seller to have a sales tax nexus in the state if the seller has any of the following in the state:
- Property ownership in the state.
- Sale of taxable retail items.
- An employee present in the state.
- Repairs or alterations to tangible personal property.
- Rentals, leases or licenses to use real estate
- Short-term housing rental
- Rent or lease of personal property
- Manufacture or production of goods for retail sale.
- Importing products from any foreign state or country, for retail sale or for use in business or for pleasure.
- Provision of taxable services (e.g., crime investigation and protection services, non-residential housekeeping services, and non-residential pest control services).
Do you have an economic connection in Florida?
To date, Florida has no economic linkage laws; but legislation is constantly evolving with the frequent addition of new states. To view updated economic linkage laws by state, see our economic linkage map.
However, even though there are no economic linkage laws in place, physical linkage laws still apply, so you may have a sales tax in Florida if you meet the physical criteria.
Is what you’re selling taxable?
You’ve probably read this far because you realized that it has a link to Florida sales taxes. Your next step is to determine if what you’re selling is taxable.
Services in Florida are generally not taxable. So, if you are an event planner or an auto stereo technician, you are lucky and don’t have to worry about sales tax. But be careful: if the service you provide includes creating or repairing a product, you may have to deal with sales tax on the products.
Tangible products are subject to tax in Florida , with some exceptions. These exceptions include groceries, some common household drugs and remedies, seeds and fertilizers, and prosthetic or orthopedic instruments.
So, if you sell auto parts, then charge sales tax to your Florida customers.
But if you are an accountant, do not charge sales tax to your Florida customers.
If you have Florida sales tax ties and your products are taxable, your next step is to register for a sales tax permit.
How much is sales tax in Florida?
Therefore, it has determined that it has sales tax ties in Florida and that what it is selling is taxable. And you’re all set and registered for your Florida sales tax permits.
The next step is to determine the amount of sales tax to be collected.
The sales tax rate you collect in Florida depends on whether you are in Florida or out of state.
How to collect Florida sales tax if you are based in Florida
Florida is a destination-based sales tax state. Therefore, if you live in Florida, you collect sales tax at the sales tax rate of the address where you ship your product.
Example: You live in Fort Walton Beach FL 32548 and sell a product to your customer in Tampa, FL 33601. You would charge a 7% sales tax rate in Tampa on your product.
How to collect sales tax in Florida if you are not based in Florida
Florida wants sellers who made a sale to Florida from outside the state to charge sales tax based on the buyer’s destination.
Example: You live in Louisiana, but have a connection in Florida. You sell a product to a customer in Miami, FL 33133. You would charge the state rate of 6% with a local tax rate of 1% for a total of 7% sales tax on the sale.
When are Florida’s sales tax returns due?
When you file and pay Florida sales tax depends on two things: the assigned filing frequency and your state’s due dates.
Other facts you should know about Florida sales tax filing
There are a few more things you should know about sales tax in Florida:
- Late filing penalty: 10% of any unpaid tax if the breach is up to 30 days, and an additional 10% of any unpaid tax for each additional 30 days, or fraction thereof, not to exceed 50%.
Other penalties for fraud or serial offenses include higher penalties and even criminal charges
Florida requires any seller with a sales tax permit to file a sales tax return on its due date, even if you have no sales tax to report or pay. They will charge a late fee of a minimum of $50 if 10% of Line 10 is less than $50 or 10% of the amount due on Line 10. Click here for a list of states that require zero sales tax returns.
Many states understand that collecting sales tax is a difficult burden for merchants and will provide a discount to help alleviate some of this burden. In Florida, if you e-file your return and pay the tax on time, you are entitled to a collection allowance. The collection allowance is 2.5 percent ($0.025 of the first $1,200 of the Amount Due (Line 10), not to exceed $30.
Only distributors who submit and pay on time may receive a collection allowance and may choose to donate the allowance to the Educational Enhancement Trust Fund. Distributors who file returns or make payments by a method other than electronic are not eligible for a collection allowance. Click here for more information on state sales tax rebates.
Congratulations! You have learned to master sales/purchase tax filing in the state of Florida! Now that sales tax is out of the way, you can get back to what you do best: running your business.
The departments of Revenue can be found throughout the state of Florida, if you want to contact some of them we advise you to do so in person because the experience gained does not usually adequately solve a problem of taxes without delivering the appropriate form of this tax properly completed. Here you can see 3 of the main offices of the revenue department:
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What state has no sale tax? Some information
Only five states do not have a sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. But this list is a little misleading because Alaska does allow localities to impose sales taxes and they average 1.76%—not huge, but it’s not zero, either.3 Montana also allows local sales taxes:
t’s a percentage of total receipts from goods sold and services rendered within the state. This tax ranges from 0.0945% to 0.7468% .5 Although it’s not technically charged to consumers, its effect can nonetheless be felt in the sales prices of goods and services.
Notice of communications Assistance
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Free hearing, visual, and other assistance may be arranged.
For assistance, please contact the Section 504/ADA External Employee Point of Contact in your local area.
You may also contact the Department of Revenue’s Section 504/ADA External Relations Coordinator at:
Florida Department of Revenue
Office of the Executive Director
Section 504/ADA External Relations Coordinator
5050 W. Tennessee Street, Mail Stop 1-1614A
Tallahassee, FL 32399-0102
Email the Department’s Section 504/ADA External Relations Coordinator or contact us by fax at (850) 488-0024.
It is the policy of the Florida Department of Revenue that:
- Communications with individuals with disabilities are as effective as communications with individuals without disabilities; and
- Individuals with disabilities have an equal opportunity to participate in Revenue’s activities.