You file a sales tax return every month, and March 15 is your deadline for February’s report—but the combination of end-of-month rush, confused transaction categories, and unclear county rules means many Florida small-business owners either file late, underpay, or hand the entire job to an expensive CPA firm without understanding what’s inside the return. This article walks you through preparing your February report step by step, so you know exactly what goes into your filing and can hand your CPA a clean, organized transaction history instead of a shoebox of receipts.
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Does this apply to your business in Florida?
If you earned revenue from sales of tangible personal property or taxable services in February 2026, you owe a Florida Department of Revenue sales tax return by March 20 (the 20th of the following month, or the next business day if the 20th falls on a weekend or holiday). The return you file is called the DR-15, and it covers every dollar of taxable sales you made that month. Services—haircuts, consulting, repairs, cleaning—are generally not taxable under Florida law unless they fall into a specific taxable category listed in the statute. Tangible goods—inventory, materials, supplies—are taxable unless a specific exemption applies to your business type or the nature of the sale.
How the rate works
Florida’s sales tax has two layers: a state rate of 6 percent, plus a county surtax that varies by county. Your combined rate depends on which county your business operates in. The state rate is uniform across Florida, but the county surtax—which can range from half a percent to more—is set by each county independently. You don’t calculate two separate returns; the DR-15 asks for your total taxable sales, and the combined rate (state plus county) is applied automatically when you file. To find your exact combined rate for your county, visit floridarevenue.com or use their rate calculator. This matters because even if you’re off by 0.25 percent, the dollar difference grows quickly on a month of sales.
How to file step by step
The DR-15 is a monthly return filed online through the Florida Department of Revenue portal. Here’s the process:
Step 1: Gather your sales data. Pull together all transactions from February. You need total taxable sales and, if applicable, any sales that are exempt (groceries, certain business supplies, items you resold, sales to tax-exempt organizations). This is where organized transaction categorization saves time—instead of hunting through months of records, your data is already flagged by type.
Step 2: Calculate taxable totals. Add up all sales that are subject to the combined state and county rate. Exclude anything that qualifies for an exemption or is not taxable by rule. If you made both taxable and non-taxable sales, list them separately on the form.
Step 3: Find your combined rate. Log into the Florida Department of Revenue website and confirm your county’s combined rate (state 6% + your county surtax). Write it down—you’ll need it to calculate the tax owed.
Step 4: Multiply to get tax due. Multiply your total taxable sales by the combined rate. This is your sales tax liability for February. If you collected this from customers, it matches what you owe. If you didn’t collect it, you still owe it.
Step 5: Complete and file the DR-15. Log into the Florida Department of Revenue portal, select the DR-15 return for February, enter your sales and tax figures, and file. The deadline is the 20th of the following month. If you owe money, you pay at the same time you file. If you overpaid (for instance, because you collected sales tax but didn’t make sales), you can request a credit or refund on the form.
Step 6: Keep your documentation. Save a copy of your filed return and any supporting sales records for at least five years. If the IRS or the Florida Department of Revenue ever asks, you need proof of what you reported and why.
Common mistakes
Mistake 1: Mixing taxable and non-taxable sales. Many small-business owners lump all revenue together and pay tax on everything, or exclude sales that are actually taxable. If you sell both tangible goods and services, or if some of your services fall into a taxable category, you need to separate them. The fix: before filing, go through your February transactions and flag each one—taxable or exempt—based on what you sold and Florida’s rule for that type of transaction. If you’re unsure whether a service is taxable, check the statute or ask your CPA before filing.
Mistake 2: Using last month’s combined rate. County surtaxes can change (rarely, but they do), and even if the rate stays the same, applying last month’s rate to this month’s sales is an easy error when you’re working fast. The fix: check floridarevenue.com for your county’s current combined rate every time you file, not just once a year.
Mistake 3: Forgetting sales you made outside your physical location. If you made online sales, took orders by phone, or shipped products to customers out of state, you still owe Florida sales tax if the customer’s address is in Florida. Some business owners assume “only sales in the store count”—that’s incorrect. The fix: include all sales to Florida customers, regardless of how they ordered or where delivery happened. If you sold to an out-of-state customer, that’s not Florida-taxable, so exclude it.
Mistake 4: Filing late or not filing at all. The deadline is clear—the 20th of the following month—but some owners skip the return thinking they don’t owe tax, or file it weeks late hoping nobody notices. The fix: mark March 20 on your calendar now. Even if you owe zero tax (no taxable sales that month), you still file a return reporting zero. Filing on time, even with zero tax, keeps you compliant and avoids confusion if you’re ever audited.
Frequently Asked Questions
What if I didn’t collect sales tax from customers?
You still owe it. Florida law requires you to remit sales tax based on your taxable sales, not on whether you actually collected it from the buyer. If you made $10,000 in taxable sales and your combined rate is 7 percent, you owe $700 to the state, even if you only charged the customer $10,000 total without itemizing tax. Check your pricing and collect strategy before next month starts.
Do I file the DR-15 if I had no sales in February?
Yes. File a return reporting zero taxable sales. This keeps your account active and shows the state you’re still in business and compliant. Skipping a return when you think you owe nothing can flag your account and create confusion later.
What’s the difference between the DR-15 and other Florida tax forms?
The DR-15 is the monthly sales tax return for businesses that owe tax every month. Other forms (like the DR-400, a combined return for businesses with multiple types of tax) apply to different situations. For most small Florida businesses with straightforward sales, the DR-15 is your form. Confirm with your CPA which form you need to file.
How do I know if my service is taxable in Florida?
Services are generally not taxable in Florida unless they’re specifically listed in the statute as taxable services—things like telecommunications, air conditioning repair, pest control, and lawn care. If you’re unsure, ask your CPA or check the Florida Department of Revenue website for guidance. When in doubt, don’t include it in taxable sales without confirming first.
Can I file my February return after March 20?
Technically you can file late, but doing so risks penalties, interest, and account compliance issues. File by the deadline. If you realize you made an error after you’ve filed, you can file an amended return later to correct it.
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.
Preparing your February report before March 15 is one of the compliance habits that keeps your business out of trouble. When you organize your transactions and understand the filing process, you’re not dependent on expensive CPA support for routine work. Many Florida small-business owners use a platform designed for transaction categorization and sales tax organization to make each month’s filing cleaner and faster—and to have something ready to hand off to their CPA rather than a pile of receipts. Whether you file yourself or work with a professional, knowing what goes into your return puts you in control.
For business owners and CPAs comparing options, our guide on outsourcing back-office work walks through what to hand off first and what to keep in-house.