You move freight, not widgets. Your customers expect one invoice, one rate, no surprises. But Florida’s sales tax rules for trucking don’t work that way, and the lines between what’s taxable and what’s exempt will cost you money if you get them wrong. Interstate hauls are exempt. Intrastate hauls get taxed. Your fuel is taxed separately under the IRS rules. Mixing these up means filing the wrong return, miscalculating your liability, or claiming exemptions you don’t qualify for. This guide walks you through the actual rules, shows you how to file the DR-15 on the Florida Department of Revenue website, and points out the mistakes that trip up trucking operators.
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Does this apply to your business in Florida?
If you charge a customer for moving goods across state lines, that’s interstate transportation—exempt from Florida sales tax. If you move goods entirely within Florida, that’s intrastate transportation, and it’s taxable. The Florida Department of Revenue requires you to register for a sales tax permit and file a DR-15 return if you have intrastate revenue. Interstate hauls and IFTA fuel tax do not fall under this obligation.
How the rate works
Florida’s sales tax on transportation services is built in two layers. The state imposes a 6% rate on the transportation service itself. On top of that, your county adds a surtax that varies by location. The combined total changes depending on which county your customer’s delivery address is in, not where you operate from. You don’t pick one rate for your business and apply it uniformly; you calculate the correct rate for each transaction based on the destination county. The exact combined rate for your county is available through the Florida Department of Revenue website or their county rate calculator—always verify the current figure there before filing, because surtax rates can change.
How to file step by step
You file a DR-15 return each month. The deadline is the 20th of the month following the period you’re reporting. Here’s how the process works on the Florida Department of Revenue portal.
Step 1: Gather your transaction data. Before you file, pull your invoices or transaction records for the reporting month. Separate intrastate moves (taxable) from interstate moves (exempt). Calculate the gross revenue from each intrastate transaction. This is walked through step by step in the Florida sales tax basics course.
Step 2: Calculate tax on intrastate revenue. For each intrastate transaction, identify the destination county and apply the correct combined rate (state 6% plus county surtax). Multiply the transaction amount by that rate. If you moved freight to multiple counties in one month, you’ll calculate separate tax amounts for each county, then add them together to get your total tax liability for the month.
Step 3: Enter the DR-15 on the Department of Revenue website. Log in to your account on the Florida Department of Revenue portal, navigate to the DR-15 form, and enter your transaction total and tax calculation for each county line. The form will ask for your total intrastate transportation revenue and the total tax collected. Double-check your math before submitting.
Step 4: Pay and file by the 20th. If you owe tax, you must submit payment along with your return. The Florida Department of Revenue accepts payment through their online portal, and filing creates a permanent record.
Common mistakes
Mistake 1: Claiming all revenue is exempt. Some trucking operators assume every haul is interstate and report zero tax. This happens because they focus on pickup and delivery locations without confirming the shipment’s actual origin and destination—and whether it crosses a state line. The fix: document whether each shipment left Florida and entered another state. If yes, it’s exempt. If it stayed in Florida the whole time, it’s taxable. Keep clear records of origin and destination for every load.
Mistake 2: Using one rate for all intrastate moves. A load to Miami-Dade county and a load to Duval County don’t have the same tax rate. Trucking operators sometimes average a rate or pick a single county rate and apply it across the month, creating underpayment. The fix: identify the destination county for each intrastate move and apply that county’s actual combined rate (6% state plus the surtax for that county). When in doubt, check the Florida Department of Revenue calculator.
Mistake 3: Mixing IFTA fuel tax into the DR-15. IFTA fuel tax is a separate federal reporting system for vehicle fuel consumption across states. Drivers report miles driven in each state to calculate their fuel tax liability. Trucking operators sometimes confuse this with sales tax and either report fuel tax on the DR-15 (wrong) or fail to track it separately (also wrong). The fix: keep IFTA records in a separate system. Your DR-15 is only for the transportation service revenue. IFTA is handled with the IRS and your state commercial vehicle registration.
Mistake 4: Forgetting to file when you had no intrastate moves. If your entire month’s revenue came from interstate hauls, you might think you don’t need to file. Most states allow a zero return or skip filing that month—but Florida requires you to file even if you owe nothing. The fix: file every month, even if your intrastate revenue is zero. This keeps your account active and proves you’re staying compliant.
Frequently Asked Questions
Q: Does my trucking business need a Florida sales tax permit?
A: If you have any intrastate revenue in Florida, yes. Register with the Florida Department of Revenue before you operate. If you only move freight between states (pure interstate), you don’t need a state permit, but you’ll need IFTA registration for fuel tax.
Q: What happens if I file late?
A: The Florida Department of Revenue can assess penalties for late filing and non-payment. The exact amount depends on how late you file and whether you owe tax. The longer you wait, the bigger the penalty grows. If you miss the 20th, file as soon as possible and pay what you owe immediately.
Q: Can I claim an exemption for fuel?
A: Fuel for your vehicles is not exempt from Florida sales tax when you buy it. However, fuel is tracked separately under the IFTA system for accounting purposes. Your truck’s fuel costs are a business expense, but they’re not exempted from sales tax at the pump. Fuel tax liability is handled through IFTA reporting, not the DR-15.
Q: How do I know if a shipment is interstate or intrastate?
A: Interstate means the shipment left Florida and crossed into another state. Intrastate means it started and ended in Florida, even if you drove through Georgia or Alabama to get there. Document the pickup and final delivery address for every load. If both are in Florida, it’s intrastate.
Q: Can I file the DR-15 myself, or do I need a CPA?
A: You can file it yourself using the Florida Department of Revenue portal. The process is straightforward if you have clean transaction records and know which hauls are intrastate. A CPA can review your calculations or handle bulk filings if you’d rather not manage it. Our Florida sales tax guide walks through the filing process and best practices for organizing your records.
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.
Trucking is a high-transaction business. One filing mistake multiplies across dozens of loads. The easiest way to stay compliant is to build a simple monthly habit: pull your invoices, separate interstate from intrastate, calculate tax by destination county, file by the 20th. Once you have that system in place, the DR-15 becomes routine, not a scramble. The Outsourcing Processing platform can help organize your transaction data and flag which moves are taxable before you file—so you file with confidence, not guesswork.
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.