You’ve made a sale. Money hits your account. Then the question: when is that sales tax actually due to the state? If you’re running a business in Florida, this deadline confusion costs you late fees, penalties, and sleepless nights. The answer sits in a simple rule most Florida business owners miss on their first filing: the 20th of the following month. But “following month” isn’t always as obvious as it sounds, and county surtaxes add a wrinkle most accountants won’t explain in plain English. This guide walks you through exactly when Florida sales tax is due, how to read the DR-15 form, and the three mistakes that trap even experienced business owners.
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Does this apply to your business in Florida?
If you sell tangible personal property in Florida, or provide a service listed in Florida Statute 212, you’re required to collect and remit sales tax. The Florida Department of Revenue sets the state rate at 6%, plus a county surtax that varies by where your customer is located. Services are generally not taxable in Florida unless specifically named in Statute 212—this rule trips up contractors, consultants, and cleaning businesses who mistakenly assume all services are tax-free. Confirm your industry rule with the Department of Revenue if you’re unsure.
How the rate works
Florida sales tax is structured as a two-part system: the state rate (6%) plus a county-level surtax. The county where your customer is located determines the surtax you collect. This means the combined rate you charge depends on geography, not your business location. A transaction in Miami-Dade County carries a different total rate than one in Duval County. Rather than listing every county rate here—rates change and vary widely—you should check the current combined rate for each county where you operate on the Florida Department of Revenue website or use their rate calculator. This keeps you current and removes guesswork from every transaction.
How to file step by step
The DR-15 is the form you file monthly with the state. Here’s the process as it flows:
Step 1: Gather your transaction data. Before you open the form, collect all sales and tax records for the month. If you’re using an accounting system—whether that’s a spreadsheet, accounting software, or a service that organizes your transactions—make sure every taxable sale and its corresponding tax collected is accounted for. This is your foundation.
Step 2: Calculate total sales and tax by county. Florida requires you to report sales broken down by the county where the sale occurred. This is critical: if you have sales in multiple counties, you must calculate the tax owed for each county separately, because each county has its own surtax rate. Your transaction data should already categorize sales by location; if it doesn’t, organize it now.
Step 3: File on floridarevenue.com. You can file the DR-15 online through the Florida Department of Revenue website. Log in with your sales tax registration number and account credentials. You’ll enter your total sales and tax collected for each county, line by line. The form guides you through this field by field.
Step 4: Submit by the 20th of the following month. The deadline is fixed: sales tax for January is due by February 20th; February sales tax is due by March 20th; and so on. Mark this on your calendar or set a reminder ten days before so you don’t miss it. If the 20th falls on a weekend or holiday, the deadline moves to the next business day—check with the Department of Revenue if you’re unsure in any given month.
Step 5: Keep records. File a copy of your DR-15 with your business records alongside the transaction data that supports it. The state may ask to see this proof of support during a sales tax review. Documentation is your first line of defense.
Common mistakes
Mistake 1: Missing the county breakdown. Some owners report total sales statewide without breaking them down by county. The DR-15 requires county-level detail because each county has a different surtax. If you lump all sales together, the tax calculation is wrong, and so is the amount you remit. Fix: Pull your transaction data and sort sales by the county where each transaction occurred before you fill out the form.
Mistake 2: Filing late and missing the 20th deadline. The 20th is not a guideline—it’s the filing deadline. Submitting on the 25th or waiting until you have “all the paperwork perfect” costs you late fees. Even if your numbers are preliminary or you need to amend them later, getting the DR-15 in on time is the priority. Fix: Set a calendar reminder for the 10th of each month to file by the 20th.
Mistake 3: Treating all services as non-taxable. Florida’s service-tax rule is specific: services are NOT taxable unless listed in Statute 212. Many service businesses assume they’re exempt and skip the tax collection entirely. Some services—like pest control, repair labor, and certain professional services—are actually taxable in Florida. If you provide a service and aren’t sure, check Statute 212 or call the Department of Revenue. Fix: Audit your service list against Statute 212. If a service is listed, collect tax. If you’ve collected tax before, file an amended DR-15 for those periods.
Mistake 4: Confusing your business location with the customer location. Your office may be in Hillsborough County, but if you deliver a service or product to a customer in Broward County, you collect the Broward County surtax rate, not Hillsborough’s. This matters especially for contractors, cleaners, and mobile service providers. Fix: Track the delivery or service location for every transaction, not your office address.
Frequently Asked Questions
What if I miss the 20th deadline?
You should file as soon as you realize you’ve missed it. Late filing may result in penalties. Contact the Florida Department of Revenue to understand your specific situation and whether you can file an amended return or payment plan. The key is to file and communicate rather than ignore it.
Do I need to file if I had zero sales in a month?
Yes. Florida requires filing a zero-sales return if you’re registered and had no taxable transactions. Even a zero return confirms you’re active and compliant. Don’t skip the filing just because your sales were zero.
Can I file quarterly instead of monthly?
Florida allows quarterly filing only in limited cases, typically for very small vendors or newly registered businesses. Contact the Department of Revenue to determine if you qualify. Most established businesses file monthly by the 20th of the following month.
What’s the difference between the state tax and the county surtax?
Florida’s state sales tax is a flat 6%. On top of that, each county adds a surtax that ranges depending on the county. The combined rate (6% + county surtax) is what you charge the customer. When you file the DR-15, you report total tax collected, but the form separates state tax from surtax so the Department of Revenue can route surtax revenue to the correct county.
Where can I find my county’s current sales tax rate?
Visit the Florida Department of Revenue website and use their sales tax rate search tool. Enter the address where the sale occurred, and the tool displays the combined rate for that location. This is faster and more accurate than trying to calculate it manually.
Disclaimer: 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.
Build a filing habit
The 20th deadline is hard to miss once you’ve marked it on your calendar and anchored it to your month-end routine. The real discipline is organizing your transaction data *before* the 15th so that when filing day arrives, you’re pulling numbers from an accurate, categorized source—not scrambling through your email or bank feed two days before the deadline. A clean data process removes the stress from compliance and makes working with a CPA much simpler when tax season arrives. Outsourcing Processing organizes and categorizes your transactions automatically, so you can review data that’s already sorted by county and taxability status. Whether you handle the DR-15 yourself or send it to an accountant, the process starts with clean, well-organized transaction 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.
See how this fits into the bigger picture in our Florida sales tax guide, which covers county rates and filing deadlines in detail.