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Sales and use taxes
What goods are subject to sales and use tax in your state (at both state and local level)?
Florida imposes sales and use tax on the sale of tangible personal property unless exemptions apply. In general, services are not taxable; however, some services are subject to tax such as investigative and crime protection services, interior non-residential cleaning services, and non-residential pest control services. Florida is also the only state that taxes commercial rent.
What is the state sales tax rate?
What is the range of local sales tax rates levied in your state?
0% to 2%. The average is approximately 0.8%.
What goods are exempt from sales and use tax?
While many specific exemptions exist, the following items are generally taxable:
- certain groceries;
- any prosthetic or orthopaedic instruments;
- any remedies considered to be common household remedies;
- any seeds and fertilizers; and
- any cosmetics considered to be exempt in the state of Florida.
This link provides a good list of specific items that may be exempt. There are also broad exemptions for manufacturing companies.
Are any services taxed?
Some services are subject to tax such as investigative and crime protection services, interior non-residential cleaning services, and non-residential pest control services. Florida is also the only state that taxes commercial rent.
What filing requirements and procedures apply?
Returns and payments are due on the 1st and are considered late after the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns are timely if filed electronically, postmarked, or hand-delivered on the first business day following the 20th. For example, if the sale took place during January and returns are filed monthly, the tax return is due on February 1 and considered late after February 20; however, if returns are filed quarterly, the return is due on April 1 and considered late after April 20. A return must be filed for each reporting period, even if no tax is due.
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