Florida Sales and Use Tax

Florida businesses must collect sales tax for many products and services. If your business will involve taxable transactions, you must register as a sales and use tax dealer using form DR-1 or at the Florida Department of Revenue’s e-file site. Businesses pay through electronic filing or, if sales and use tax is less than $20,000 per year, on form DR-15. Returns and payments are due on the first day of the next month after the tax was collected. Payments are late after the 20th of the month. Businesses that file $1,000 or less per year, however, may file quarterly. If a business files $500 or less, it may file semiannually; $100 or less may file annually otherwise this is due the first day of the month.