If you run a small business in Brevard County and you’re unsure whether you’re charging the right sales tax rate, you’re not alone—and you’re not doing yourself a favor by guessing. Sales tax rules trip up contractors, service businesses, product sellers, and online retailers every month, usually because the line between taxable and tax-exempt gets blurry fast. What makes Brevard County trickier is the county surtax layered on top of Florida’s 6% state rate, plus the fact that what you sell (or don’t sell) determines whether you owe tax at all. You don’t need a CPA on speed dial to get this right; you need to know the structure, the deadline, and which mistakes cost the most. This guide walks you through exactly what applies to your business, how the rate breaks down, and how to file your DR-15 return without second-guessing yourself.
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Does this apply to your business in Florida?
Yes, if you sell tangible personal property—goods you can touch—in Brevard County, you owe sales tax. If you provide a service, you typically don’t owe sales tax unless that service is specifically listed as taxable in Florida Statute 212. The Florida Department of Revenue considers most services nontaxable: haircuts, plumbing labor, consulting, and bookkeeping don’t trigger sales tax. But repair parts, labor bundled with materials, and some service-related goods do. Tangible property is taxable unless the law explicitly exempts it—which it does for certain items like groceries and prescription drugs, but not for office supplies or inventory.
How the rate works
Florida’s sales tax has two layers: a statewide 6% base rate and a county surtax that Brevard County adds on top. Together, they make up your total rate. The surtax varies by county—Brevard’s surtax is a separate percentage that combines with the state 6% to set your total obligation. Because surtax rates change and can differ across county lines, always check the current combined rate for your specific location on floridarevenue.com or use their sales tax rate calculator before you file or set prices.
When you sell an item or service in Brevard County, you apply the combined rate to the sale price. If a customer buys a product and you ship it out of state, that sale isn’t subject to Florida tax—it’s the location of delivery that matters. If you have a physical location in Brevard or your customer picks up the item there, you collect Brevard’s combined rate. The structure is simple once you lock in the rate: multiply the taxable sale by the current percentage, remit what you owe by the deadline, and report it on your return.
How to file step by step
Florida requires you to file a DR-15 Sales Tax Return, usually monthly, by the 20th of the following month (unless you’ve been assigned a different schedule by the Florida Department of Revenue). Here’s how the process works.
Step 1: Gather your sales records. Collect all transactions for the month—invoices, point-of-sale reports, or whatever system you use to track what you sold and to whom. Separate taxable sales from non-taxable sales. If you sold a service that’s not on Florida’s taxable list, don’t count it. If you sold tangible goods, count them.
Step 2: Calculate taxable sales. Add up everything subject to Brevard County’s combined rate. This is your “taxable sales” line. Don’t include sales tax you’ve already collected—that goes in a different part of the return.
Step 3: Apply the combined rate. Multiply your total taxable sales by Brevard County’s current combined rate (state 6% plus county surtax). This gives you the tax liability you owe. Make sure you’re using the correct rate for the month you’re reporting—if rates changed mid-month, you may need to apply different rates to different sales, though most months won’t have a rate change.
Step 4: Account for tax already collected. On your return, you’ll report the sales tax you’ve already collected from customers. This is where you enter what you charged them. If you’ve collected $1,200 and you owe $1,150, you’re overpaid by $50 and can claim a credit or request a refund (depending on the return type and your account status with the state).
Step 5: File and pay. You can file the DR-15 online through the Florida Department of Revenue‘s website, through a tax software provider, or on paper. Most businesses file online. Submit by the 20th and pay any balance due at the same time to avoid late-filing penalties. If you use a CPA or bookkeeper, they can prepare and file on your behalf—but you remain liable if it’s wrong.
The state walks you through the form on their site, and this is covered step by step in the Florida sales tax basics course, which breaks down each line and common questions as you file.
Common mistakes
Mistake 1: Mixing up taxable and non-taxable services. A contractor buys a service (say, architectural advice) and thinks it’s taxable because she paid for it. It’s not. Services are nontaxable unless the law says otherwise. If you’re charging a customer for labor or advice, and it’s not on the taxable list, you don’t collect sales tax. The consequence is overstating your tax liability, which wastes your money or leads to a refund request. Fix: Review the taxable services list on the Department of Revenue site and categorize your own offerings correctly before you file.
Mistake 2: Using last month’s or last year’s Brevard County rate. County surtax rates can change—it’s rare, but it happens. A business assumes the rate is the same as last quarter and applies it to all sales, only to find out the county updated the rate on a specific date. The consequence is underpaying or overpaying tax. Fix: Before each return period, verify the current combined rate for Brevard County on floridarevenue.com. Bookmark the rate calculator and check it every month until you’re sure the rate is stable.
Mistake 3: Forgetting to exclude exempt sales from the taxable total. You sold office supplies (taxable) and donated inventory to a charity (exempt). If you include the donated goods in your taxable sales, you’re reporting a higher liability than you owe. The state might accept it, but you’re giving them your money. Fix: Clearly categorize exempt transactions in your books—donations, sales to out-of-state customers, and other exempt categories. Only add up the taxable column when you file.
Mistake 4: Missing the 20th deadline and filing late. The DR-15 is due by the 20th of the following month. If you file on the 22nd, it’s late, and you may owe a penalty in addition to the tax. The consequence is extra cost. Fix: Set a calendar reminder for the 15th or 18th, and block 30 minutes that week to gather your records and file. If you’re always scrambling, move your bookkeeping forward by one week—record sales and expenses as soon as the month ends, not a week later.
Frequently Asked Questions
Do I owe sales tax on services in Brevard County?
Most services are not subject to Florida sales tax. However, Florida law specifically taxes certain services like transient lodging, admissions, and repairs. Start by reviewing the Florida Department of Revenue‘s list of taxable services. If your service isn’t listed, it’s nontaxable—but the list is long and specific, so check the exact wording of your service before you assume.
What’s the difference between the state rate and the county surtax?
Florida charges a statewide 6% sales tax on all taxable sales. Brevard County adds its own surtax on top of that rate. The two combine to make your total rate. The surtax can vary between counties—that’s why a sale in Brevard County may be taxed differently than the same sale in Orange County. Always use the combined rate for your specific county, which you can find on floridarevenue.com.
When do I file the DR-15, and what happens if I miss the deadline?
The DR-15 sales tax return is due by the 20th of the month following the end of your filing period (usually monthly). If you file after the 20th, the return is considered late. Late filing may result in penalties. If you can’t file by the deadline, contact the Florida Department of Revenue to request an extension before the due date.
Can I claim a refund if I collect more sales tax than I owe?
Yes. If you’ve collected more tax from customers than your calculated liability, the difference is overpaid. When you file, you report both the tax collected and the tax owed. If collected exceeds owed, you can either request a refund or carry the credit forward to future months. Check the Florida Department of Revenue‘s website or contact them to understand your options based on your account type.
What if my business sells both tangible goods and services?
You must file a DR-15 that separates the two. Report your tangible goods sales as taxable sales (unless they’re exempt items), and report your service revenue separately or exclude it from taxable sales if the service is nontaxable. The key is accuracy: don’t lump everything together. Your bookkeeping should track these separately from day one so that filing is straightforward.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time—always confirm current requirements with the Florida Department of Revenue or your advisor.
Brevard County’s sales tax rules are straightforward once you know the structure and lock in the current rate. The monthly filing deadline is the 20th, the combined rate is Brevard’s surtax plus Florida’s 6% state rate, and your obligation hinges on whether you’re selling tangible property or a taxable service. Build a simple habit: track taxable and nontaxable sales separately in your records from the start, verify Brevard’s rate before each return period, and file by the 20th. If you’re using Outsourcing Processing or another platform to categorize transactions automatically, the categorization step becomes faster and more reliable, freeing you to focus on running the business.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time — always confirm current requirements with the Florida Department of Revenue or your advisor.
See how this fits into the bigger picture in our Florida sales tax guide, which covers county rates and filing deadlines in detail.