You ring up a sale, hit total, and charge your customer the sales tax. Seems simple. Then you realize three months later that you’ve been charging 6.5% in one county and 7% in another—or worse, you filed a DR-15 with the wrong rate and now the Florida Department of Revenue is asking questions. County surtaxes are the reason. Florida’s state sales tax is uniform at 6%, but every county adds its own surtax on top. If you’re selling tangible goods or certain services in Florida, you need to know the exact combined rate for each county where you operate. Get it wrong and you’ll either short your tax liability or overcharge customers and have to issue refunds. This checklist walks you through the rates, the filing process, and the mistakes that trip up most small-business owners.
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Does this apply to your business in Florida?
Yes, if you sell tangible personal property in Florida. Under Florida tax law, tangible goods are taxable unless specifically exempt. Services are generally not taxable unless listed in Florida Statute 212. The Florida Department of Revenue maintains the current combined rates (state + county surtax) for all 67 counties. Check the current rate for the county(ies) where you make sales or take delivery orders.
How the rate works
Florida’s combined sales tax rate is the state rate—6%—plus the county surtax that your county has chosen to impose. The surtax varies from county to county. Some counties have added a half-percent surtax; others have added 1% or more. You’ll see combined rates ranging across the state. The total rate you charge depends on where the sale happens: the county where the customer is located, or where delivery occurs, depending on your business model. The Florida Department of Revenue publishes an official combined sales tax rate table. Rather than memorize rates, use that table or their rate calculator to confirm the exact combined percentage for each county where you operate. Rates can change, and it’s your responsibility to stay current.
How to file step by step
When you file your sales tax return—the DR-15 form—on the Florida Department of Revenue website, you’ll report your sales and the tax you collected, broken down by county if you operate in more than one. The process starts with gathering your transaction records and totaling sales by county. You then enter those totals on the DR-15, which calculates the tax owed based on the combined rate (6% state + county surtax). The return is due by the 20th of the month following the reporting period. If you haven’t already, set up an account on the Department of Revenue’s online filing portal to submit your DR-15 electronically. Many small-business owners use transaction data reports—organized by county—to make sure their numbers are accurate before filing. The role of the Florida Department of Revenue and how to navigate its resources is walked through step by step in our sales tax basics course. Having your data organized by county before you sit down to file makes the whole process faster and clearer.
Common mistakes
Mistake 1: Using the wrong rate for the location. You sold in Miami-Dade County but charged Broward County’s rate. The result: you underpaid tax to the state and potentially issued an incorrect receipt to your customer. Fix: confirm the county surtax rate at the point of sale or before you quote a price. Use the official rate table as your source of truth, not an old rate card or a guess.
Mistake 2: Forgetting that multi-county sales need separate tracking. If you operate in two or three counties, you must track sales separately by county. When you file your DR-15, each county gets its own line. If you lump all sales together and apply one rate, your return will be wrong. Fix: set up your sales records or point-of-sale system to capture the county where each sale took place. This also makes it easier to file and easier to spot if something looks off.
Mistake 3: Assuming services are never taxed. Many service businesses skip sales tax because they believe services are exempt. But Florida does tax certain services—like landscaping, pest control, or cleaning when a tangible product is applied. If your service involves a taxable product or falls on the statute’s list of taxable services, you owe tax. Fix: review the Florida Department of Revenue‘s guidance on which services are taxable in your industry, or have your CPA confirm. Don’t assume; verify.
Mistake 4: Not updating your rate when it changes. County surtaxes do change (rarely, but they happen). If you’re using a laminated rate card or a spreadsheet you made three years ago, you might be out of date. Customers also notice when they pay the wrong tax, and correcting it later costs time and goodwill. Fix: bookmark the Florida Department of Revenue rate table and check it once a year or whenever you renew your permit. If you use a platform like Outsourcing Processing to organize your transaction data, your reference rates stay in one place and are easy to review.
Frequently Asked Questions
Do I need a separate license for each county I sell in?
No. One Florida sales tax permit covers all counties. You report sales and tax by county on your DR-15 filing, but you don’t need multiple permits. Make sure your single permit is current and you’ve registered for online filing with the Florida Department of Revenue.
What if I sell online to a Florida customer but I’m based out of state?
You owe Florida sales tax on that sale if you’re shipping tangible goods into Florida. Use the tax rate for the customer’s county (the delivery destination), and collect and remit that tax to Florida. The Florida Department of Revenue has guidance on out-of-state seller obligations.
Can I charge a different sales tax rate to different customers in the same county?
No. The combined rate (6% + county surtax) is the same for all sales in that county, regardless of who the customer is. Some items may be exempt from tax—for example, food and medicine—but the rate you apply to taxable items is fixed by location, not by customer type.
What happens if I file my DR-15 with the wrong county rate?
The Florida Department of Revenue will notice the discrepancy when they reconcile your return, especially if your reported tax doesn’t match the combined rate for your county. You may be asked to file an amended return or correct the underpayment. It’s better to catch the error yourself and correct it before the Department reaches out.
Where do I find the official combined rate for my county?
Visit the Florida Department of Revenue website and look for the combined sales tax rate table or their rate calculator. You can also call their taxpayer assistance line. The official rate is your only reliable source—don’t rely on your accountant’s old notes or what you heard from another business owner.
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.
One habit to build
The businesses that rarely have sales tax filing problems are the ones that organize their transaction data by county from day one. It takes a few minutes to add a field to your point-of-sale system or spreadsheet, but it saves hours of rework at filing time. Check the official rate table twice a year—once at the start of the year and once mid-year. When you file your DR-15, you’ll have clean numbers and confidence that you’re paying the state what you actually owe. Your CPA will thank you, and a structured guide to Florida sales tax compliance can help you build the habit.
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.