You’re running a small business in Franklin County, Florida, and you’re either filing your sales tax return yourself or working with a professional to get it right. The penalty for getting this wrong—underpaying taxes or missing a deadline—isn’t worth the gamble. Yet the rules feel scattered across websites and forms, and you’re not sure whether your services or products are even taxable in the first place. The good news: Florida’s sales tax framework is consistent statewide, and understanding it is straightforward once you know where to look and what the actual rule is. This guide walks you through exactly what applies to your Franklin County business, how to calculate the rate, how to file the DR-15 (Florida’s sales tax return), and the three or four mistakes that trip up most owners.
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Does this apply to your business in Florida?
Yes, if you sell tangible personal property (goods) or services specifically listed in Florida Statute 212, you owe sales tax. Florida’s rule: services are not taxable unless the law specifically says they are. The Florida Department of Revenue maintains the official list of taxable services. If you sell physical items—inventory, products, goods—tax applies unless a specific exemption covers you (such as items for resale, if you hold a resale certificate). Contractors, landscapers, and cleaning service providers often assume they’re exempt; they’re usually not, unless their specific service type is carved out by statute.
How the rate works
Florida charges a base state sales tax of 6%. On top of that, Franklin County imposes a county discretionary surtax. The combined rate—your state rate plus the county surtax—is what you owe on each taxable sale. The exact combined percentage varies by county and can change. Rather than quote a figure that may shift, confirm the current combined rate for Franklin County by visiting the Florida Department of Revenue website or use their sales tax rate calculator. When you file your DR-15, the rate you use must match the rate in effect on the date of sale, so it’s worth double-checking if you’ve been in business for several years.
How to file step by step
The DR-15 is Florida’s monthly sales tax return. You file it by the 20th of the month following the month your sales occurred—so sales from January are reported in your February return, filed by February 20th. You can file electronically through the Florida Department of Revenue’s online system or on paper. The step-by-step process works like this:
Step 1: Gather your sales records. Collect all invoices, receipts, and transaction data from the month. You’ll need total sales broken down by taxable and tax-exempt items, plus any adjustments (returns, discounts).
Step 2: Determine your taxable sales. Add up only the sales subject to tax. If you made $10,000 in total sales and $2,000 was exempt (for example, items sold for resale with a valid resale certificate), your taxable sales are $8,000.
Step 3: Apply the combined rate. Multiply your taxable sales by your combined state and county rate. If the combined rate is 7.5% (example only—confirm your actual rate), and taxable sales were $8,000, your tax liability is $600.
Step 4: File the DR-15. Report your figures on the DR-15 form itself, whether you file electronically or by mail. The form asks for gross sales, tax exempt sales, taxable sales, and the tax due. Include any tax collected from customers.
Step 5: Pay by the deadline. Submit the return and payment by the 20th of the following month. Late filings or underpayments can result in penalties and interest.
If you’re unsure about which sales are taxable or how to organize your data before filing, our Florida sales tax fundamentals course walks through the DR-15 step by step, so you see exactly what goes where.
Common mistakes
Mistake 1: Assuming all services are tax-exempt. Many business owners skip sales tax because “we’re a service business.” In fact, only services listed in Statute 212 are exempt. Repair services, labor for contractors, cleaning services, and transportation often *are* taxable in Florida. Check the statute or ask the Department of Revenue directly—don’t guess. The consequence of underpaying is back taxes, interest, and penalties. The fix: Review your service offerings against Statute 212 or contact the Department of Revenue to confirm taxability before your next filing.
Mistake 2: Using last year’s combined rate. County surtaxes can change, and the effective date matters. If you filed correctly last year but didn’t check for rate updates, you might overpay or underpay this year. The consequence is either a short check (underpayment) that triggers interest and penalties, or an overpayment that requires a refund request. The fix: Before each filing period, visit floridarevenue.com to confirm Franklin County’s current combined rate.
Mistake 3: Forgetting tax-exempt sales documentation. If you made sales to a reseller (who provided a valid resale certificate) or to a tax-exempt entity (charity, government), those sales don’t owe tax. But the Department of Revenue will want proof—the resale certificate or exemption letter—if you’re ever audited. The consequence is a reclassification of those sales as taxable, triggering back taxes. The fix: File and organize resale certificates by customer and date. Never mark a sale as exempt without documentation in your records.
Mistake 4: Missing the filing deadline. The 20th of the following month is firm. Missing it means penalties and interest accumulate fast. The consequence compounds if you’re also underpaying tax. The fix: Set a calendar reminder for the 15th or 18th of each month to give yourself time to gather records and file before the deadline.
Frequently Asked Questions
What is the deadline for filing DR-15 in Franklin County?
You must file by the 20th of the month following the month your sales occurred. For example, sales in January must be reported in your February DR-15 filed by February 20th. If the 20th falls on a weekend or state holiday, the deadline typically moves to the next business day; confirm the exact date on the Department of Revenue website.
How do I know if my service is taxable in Florida?
Florida taxes most services unless Statute 212 specifically exempts them. Common taxable services include repairs, labor, and contracting. The safest approach: check the Florida Department of Revenue website for the official list of taxable services, or contact them directly. Never assume a service is exempt.
Do I need a resale certificate if I buy items for resale?
Yes. If you purchase items to resell to customers, you need a resale certificate to avoid paying sales tax on your purchase. Without it, you pay tax twice—once when you buy, and again when you sell. Apply for a resale certificate through the Florida Department of Revenue website.
What happens if I file late or underpay sales tax?
Late filings and underpayments trigger penalties and interest that compound over time. The longer the delay, the larger the liability. Paying on time and accurately is far cheaper than correcting an error months later.
Can I use my own accounting software to track sales tax, or do I need a special tool?
You can use your existing accounting software if it calculates the correct combined rate and allows you to categorize taxable vs. exempt sales. However, many small business owners find it helpful to use a platform designed specifically to organize transaction data and auto-calculate sales tax—like Outsourcing Processing, which generates reports ready for your CPA or for direct DR-15 filing. The right tool saves time and reduces errors.
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.
Keep up with the details
Florida sales tax compliance in Franklin County boils down to three habits: know what you’re selling and whether it’s taxable, use the correct current combined rate, and file on time each month. You don’t need to memorize Statute 212 or call the Department of Revenue every month—but you do need a reliable system to organize your sales data and confirm the rules at the start of each year. Once you build that habit, filing the DR-15 becomes routine, and you’re protected from the penalties and interest that catch owners off guard.
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.
For the full county-by-county breakdown, check the Florida sales tax guide.