Union County businesses operate under Florida’s sales tax system—and getting it wrong costs money you don’t have to lose. Whether you’re selling tangible goods, offering services, or running both, understanding how sales tax applies in your county means fewer filing errors, fewer corrections, and less stress when tax time arrives. The rules seem straightforward until you hit the gray areas: which services are taxable? Does a county surtax apply? What goes on the DR-15 form? Small business owners often discover too late that they’ve misclassified transactions, missed a filing deadline, or underpaid a county obligation. This guide walks you through how Union County’s system works, what triggers your filing duty, and the most common mistakes to avoid.
Does this sound like you? You’re running a Florida business and don’t have time to become a tax expert too. If a permit, an exemption rule, or the DR-15 has you stuck, see how the platform keeps this organized — your first period is free for a limited time, every tool unlocked, no credit card.
Does this apply to your business in Florida?
Yes, if you have sales tax nexus in Union County—that is, if you have a physical location, employees, or regular customers there. Under Florida tax law, tangible personal property sales are taxable unless specifically exempt; services are generally not taxable unless listed in Florida Department of Revenue statute 212. File a DR-15 monthly if your gross receipts trigger the filing requirement or if you’ve elected to file voluntarily. Your county’s surtax rate adds to Florida’s 6% state rate.
How the rate works
Florida sales tax operates as a two-tier system: a statewide 6% rate plus a county surtax that varies by location. Union County imposes its own surtax on top of that state rate. The combined rate—your state 6% plus Union County’s surtax—applies to taxable sales in your county. To confirm the exact current combined rate for Union County, check the Florida Department of Revenue website or use their tax rate calculator; rates can change and you want the most current figures before you file.
This structure matters because your DR-15 form needs to reflect the correct combined rate for your county. If you operate across multiple Florida counties, each location’s sales are subject to its own combined rate. Tracking which sales happened where—or which transactions are exempt—is why many small business owners find it helpful to organize their transaction data before filing.
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 your sales period (so February 20th for January sales, for example). The filing deadline is firm; if you miss it, late penalties apply.
The process begins with gathering your transaction records for the month—every sale, exemption, and refund. The Florida Department of Revenue requires you to report total sales, then break out taxable sales and tax collected. On the DR-15, you’ll enter your gross receipts, identify which portions were subject to the state 6% rate and Union County’s surtax, and calculate tax owed on each. The form asks you to account for any exempt sales, returned goods, and prior-month adjustments. Once you’ve entered all figures, you calculate the total tax due, compare it to what you’ve already remitted, and either pay the balance or claim a credit.
You can file by mail, phone, or electronically through the Florida Department of Revenue’s system. Many business owners find electronic filing simpler because it reduces transcription errors. Before you submit, double-check that you’ve used Union County’s current combined rate—not a rate from a neighboring county or an outdated figure.
Common mistakes
Misclassifying services as taxable. A frequent error: treating all services as taxable when Florida law says most services are not taxable unless specifically named in statute 212. For example, a consultant or business adviser typically doesn’t owe sales tax on their service fee. If you also sell tangible goods—say, a consultant who also sells instructional workbooks—the workbooks are taxable but the consulting hours are not. The consequence is overpaying tax on income you shouldn’t have taxed in the first place, or filing a return that doesn’t match your actual liability. Fix this by reviewing Florida’s statute 212 to confirm whether each service you offer is on the taxable list. When in doubt, ask your CPA or contact the Department of Revenue for a ruling.
Using the wrong county rate. If you operate in multiple counties or opened a new location in Union County, accidentally applying the prior county’s rate (or a stale rate from memory) throws off your entire return. The result is either underpayment, which invites penalties and interest, or overpayment, which ties up cash you could reinvest. Fix this by checking the Florida Department of Revenue’s current rate table for Union County every time you file, or bookmark their calculator so you pull the live rate before entering it on the DR-15.
Forgetting to report exempt sales. Exempt sales still go on the DR-15—they just have zero tax attached. Many owners skip reporting them entirely, which makes the return look incomplete and can trigger questions from the Department. The fix is straightforward: list all sales, then note which categories are exempt and which are taxable. This shows the Department of Revenue exactly how you arrived at your tax liability.
Missing the monthly deadline. The 20th of the following month is firm. Missing it, even by a day, results in late-filing penalties. Some businesses file quarterly instead because they believe monthly is too frequent, but if you’re required to file monthly and file late, the penalty applies regardless of how much tax you owe. If cash flow makes monthly filing painful, discuss a voluntary election to file less frequently with the Department of Revenue—but don’t simply skip a month or file late without a formal agreement in place.
Frequently Asked Questions
What’s the current sales tax rate in Union County, Florida?
Union County’s combined rate is Florida’s 6% state rate plus the county surtax. The exact combined percentage changes over time and varies by jurisdiction, so always check the Florida Department of Revenue website or use their tax calculator to confirm the current rate before you file your DR-15. Don’t rely on last month’s rate or a figure you heard secondhand.
Do I have to file a DR-15 if I’m a small business in Union County?
You must file if you have sales tax nexus in the county and meet Florida’s gross receipts threshold for filing. Even if your monthly sales are small, once you reach that threshold, monthly filing is required. If you’re unsure whether you meet the threshold, contact the Department of Revenue or speak with your CPA. Some business owners also choose to file voluntarily even if not required, to stay organized and maintain a clear record of tax remitted.
Are all services taxable under Florida law?
No. Florida taxes tangible personal property by default, but services are generally not taxable unless specifically listed in statute 212. Common taxable services include things like labor on repairs to tangible goods, but a consulting fee or professional service is usually exempt. You’ll need to review each service your business offers against statute 212, or consult a CPA if you’re unsure. Misclassifying services is one of the most common filing mistakes.
What happens if I file my DR-15 late?
Late filing incurs penalties assessed by the Florida Department of Revenue. The exact penalty structure depends on how late you are and your filing history. Penalties and interest can add up quickly, so the safest move is to meet the 20th-of-the-month deadline every single month. If you’re struggling to file on time, discuss your options with the Department or your CPA rather than letting a return sit unpiled.
Can I file my DR-15 electronically, or do I have to mail it?
You can file by mail, phone, or electronically through the Florida Department of Revenue. Electronic filing is often faster and reduces errors because you’re not transcribing data by hand. Check the Department’s website for the current filing methods and any requirements specific to your business type or filing frequency.
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.
Sales tax compliance in Union County doesn’t require you to become a tax expert—it requires you to know the basics and check the current rules before every filing. Most errors come from outdated rates, misclassified services, or missed deadlines. Build a simple monthly habit: gather your transactions, verify Union County’s current combined rate, categorize taxable and exempt sales, file by the 20th. That routine keeps you compliant and gives you confidence that your returns are correct. When you’re confident in your own data, working with a CPA becomes easier too—you’re handing them accurate numbers they can verify, not asking them to untangle a mess of receipts.
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.
If you are comparing this against your Florida sales tax obligations, the complete Florida sales tax guide is the best next stop.