If you’re collecting sales tax in Florida but aren’t sure whether you’re charging the right combined rate, you’re not alone. The confusion starts because Florida’s sales tax isn’t a single number—it layers a 6% state rate on top of a county surtax that changes depending on which county your customer is in. Get the rate wrong and you’re either leaving money on the table or overpaying customers and creating tax liability for yourself when reconciliation time comes. This article walks you through the exact structure, how to file the DR-15 (Florida’s sales tax return), and the mistakes that trip up most small-business owners.
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Does this apply to your business in Florida?
If you sell tangible personal property in Florida—goods that have physical form—you must collect sales tax. The combined rate is the Florida Department of Revenue‘s 6% state rate plus your county surtax, which varies by location. Services are generally not taxable in Florida unless the Florida Department of Revenue specifically lists them in Statute 212. Check your county and your product or service category to confirm your exact rate and filing obligation.
How the rate works
Florida’s sales tax is built as a two-layer structure. The state collects 6% on eligible sales. On top of that, each county adds a surtax—a local tax collected for county-specific needs. The surtax percentage varies by county and can range from less than 1% to several percentage points depending on local ordinances and ballot measures.
Because surtax rates change and vary so widely across counties, you cannot rely on memory or a printed list. Visit the Florida Department of Revenue website directly to confirm the current combined rate for your county. They provide a tax rate calculator and searchable tables so you can look up the exact percentage you owe for your location. Even if you’ve been using the same rate for years, check annually in case your county has adopted a new surtax or adjusted an existing one.
How to file step by step
The DR-15 is Florida’s sales tax return form. You file it with the Florida Department of Revenue by the 20th of the month following the end of your reporting period. Most small businesses file monthly, though you may qualify for quarterly filing depending on your sales volume—confirm this with the department.
When you complete the DR-15, you’ll report your total sales, your taxable sales, the state tax collected (6% on taxable sales), and the county surtax collected (the county-specific percentage on taxable sales). The form asks you to calculate and submit both amounts separately so the state and county can receive their respective portions. This is why getting the combined rate correct matters: the form splits your liability by component, and misreporting either piece creates discrepancies. The step-by-step process is walked through in detail here, including how to navigate the department’s filing portal.
If you file electronically through the Florida Department of Revenue‘s system, the forms are pre-populated with your registration info. You enter the amounts, review for accuracy, and submit. If you file paper, mail the completed DR-15 to the address listed on the form. Missing the 20th-of-the-month deadline can result in late-filing penalties, so mark your calendar and build filing time into your monthly routine.
Common mistakes
Mistake 1: Using a combined rate from last year without checking for updates. Counties can adjust surtax rates, and new ballot measures can change rates mid-year. Even a 0.5% change compounds across thousands of dollars in sales. Every January and after any known county election or ordinance change, verify your rate directly on the Florida Department of Revenue website. Set a calendar reminder so this doesn’t slip.
Mistake 2: Charging the county surtax on sales that are exempt from state tax. If an item is exempt from the state 6% rate, it’s also exempt from the county surtax. For instance, if you sell groceries (exempt in Florida), you don’t charge either layer. Many owners mistakenly think the surtax applies to everything. Know your exemption rules and apply them consistently.
Mistake 3: Confusing the surtax with the state rate. Some owners collect 6% and think they’re done, forgetting the county surtax entirely. Others collect a combined percentage but can’t break down how much goes to the state versus the county when it comes time to file the DR-15. Keep detailed records that separate state and county tax collected so you can accurately complete your return.
Mistake 4: Filing late or missing the deadline. The DR-15 is due by the 20th of the following month. If your business is busy, this deadline creeps up. Late filings trigger penalties that accumulate quickly. Use a simple calendar system—email alert, phone reminder, or accounting software notification—to flag the deadline well before the 20th.
Frequently Asked Questions
What’s the difference between the state rate and the county surtax in Florida?
Florida’s state sales tax is a flat 6% applied to eligible sales statewide. The county surtax is a local add-on that varies by county and funds county services. You collect and remit both, and the Florida Department of Revenue splits the revenue between state and county. The combined rate is what you charge customers, but your DR-15 report breaks them out separately.
How do I find the exact surtax rate for my county?
Visit floridarevenue.com and use their sales tax rate calculator or downloadable rate tables. You can search by county, city, or address. The calculator shows the combined rate and, if needed, the breakdown of state and county components. Bookmark this tool and check it at least annually.
Do I have to charge sales tax on services in Florida?
Most services are not taxable in Florida. Only services specifically listed in Statute 212 are subject to sales tax. If you’re unsure whether your service is taxable, check the Florida Department of Revenue guidance documents or contact them directly. Misclassifying a service can lead to tax liability and compliance issues.
What if I collected the wrong rate by mistake?
If you’ve been charging an incorrect rate, contact the Florida Department of Revenue as soon as you discover the error. In many cases, you can file an amended return (Form DR-15X) to correct the discrepancy. The sooner you address it, the better. Ignoring the error and hoping it goes unnoticed creates greater risk.
Can I use a single combined rate for all my Florida locations?
No. If you operate in multiple counties, you must apply the correct combined rate for each location. A customer purchasing from you in Broward County pays a different combined rate than one in Duval County. If you have multiple locations or serve customers across counties, track sales by county so you can report accurately on your DR-15.
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.
The key habit to build is verification before collection. Before you process a sale, know the current combined rate for your county. Before you file the DR-15, review the Florida sales tax guide to ensure your numbers align with state and county requirements. Small errors in rate or reporting can balloon into compliance headaches, but a simple annual review and a calendar reminder for filing keep you moving forward with confidence.
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.