You’ve been charging sales tax on your Florida invoices for months—maybe longer. But are you charging the right amount? The single biggest cause of sales tax errors on the DR-15 isn’t the state rate. It’s the county surtax. Florida’s state sales tax is a flat 6%, but your county adds its own percentage on top. That combined rate is what you should be charging on taxable sales. Hundreds of Florida business owners get this wrong because they assume the rate is uniform across the state, or they use an old rate they found years ago. The result: either you’re leaving money on the table by undercharging, or you’re overcollecting and creating a liability you’ll owe to the state when you file. Either way, it creates a reconciliation nightmare on your DR-15.
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Does this apply to your business in Florida?
Yes, if you sell taxable goods or certain services in Florida. Under Florida Department of Revenue rules, tangible personal property is taxable unless specifically exempt by statute. Services are generally not taxable unless the law lists them as such. Your county surtax applies to every taxable sale made within your county, regardless of where the buyer is located or where you’re based.
How the rate works
Florida’s sales tax structure is straightforward: a 6% state rate plus a county surtax that varies by location. Every Florida county levies its own additional percentage. Some counties have a surtax of 0.5%, others as high as 1.5% or more, depending on local needs and voter approval. The combined rate—state plus county—is what you’re legally required to charge and remit.
Because rates vary by county and can change, relying on memory or an old rate table is how mistakes happen. Visit floridarevenue.com to find the current combined rate for your county. The Florida Department of Revenue publishes an official calculator and rate tables updated regularly. Bookmark it. If you operate in multiple counties, you need multiple rates.
How to file step by step
The DR-15 is Florida’s combined sales and use tax return. Filing it correctly starts with knowing exactly which combined rate applies to each sale.
When you open the Florida Department of Revenue website to access the DR-15 filing system, you’ll enter your taxable sales for the reporting period. The form asks for total sales, exempt sales, and taxable sales. Your taxable sales are multiplied by the combined rate (6% state plus your county surtax) to calculate the tax you owe. The filing deadline is the 20th of the month following the period in which you made the sales. If you file on paper or electronically, the same calculation applies.
The key step: before you fill out the form, confirm the combined rate for each county where you made sales. If you operate in Orange County, look up Orange County’s rate. If you also work in Hillsborough County, look up that rate separately. Write them down. Then, when you categorize your sales by location on the DR-15, apply the correct combined rate to each group.
This process is walked through step by step in the Florida Sales Tax Basics course, where you can see how the state and county components combine and why both matter on your filing.
Common mistakes
Mistake 1: Using the state rate only. You calculated sales tax at 6% and charged customers that amount. But your county surtax is 1%, so you should have collected 7%. When you file the DR-15, you owe 7% on all taxable sales. You’ve undercollected from your customers and now have a shortfall. The fix: always include the county surtax in the rate you charge. Update your invoicing system or point-of-sale software to reflect the combined rate, not just the state rate.
Mistake 2: Charging the wrong county’s rate. You operate in two counties. You used County A’s rate (7.5%) on all sales, even the ones made in County B, which has a 6.5% rate. Your tax collected doesn’t match your taxable sales by county. When you file, the numbers won’t reconcile. The fix: segment your sales by county. If you’re invoicing customers, tag each sale with the county where the delivery or service happened. When filing the DR-15, calculate and remit tax by county if required, or ensure your blended rate is defensible if you’re reporting a single combined total.
Mistake 3: Not updating the rate when it changes. Your county increased its surtax in January 2026. You’re still charging the 2025 rate. You’ve undercollected and created a liability. The fix: review the Florida Department of Revenue rate tables at least quarterly, or set a calendar reminder on January 1st and July 1st (common change dates) to verify your county’s current rate. A few minutes of checking prevents weeks of reconciliation later.
Mistake 4: Treating all sales as taxable. You charged sales tax on a service you provided, but that service isn’t taxable under Florida law. You overcollected, and now you have a tax liability for money that shouldn’t have been taxed. The fix: review the Florida sales tax guide to confirm which services and goods in your industry are taxable. When in doubt, ask your CPA or contact the Florida Department of Revenue directly. It’s better to ask than to guess and file incorrectly.
Frequently Asked Questions
What is the Florida county surtax?
The county surtax is an additional sales tax percentage added by each Florida county on top of the 6% state rate. It funds local needs like infrastructure, schools, or emergency services. Every county has a different rate, set by local voters or the county commission. When you calculate what to charge, you add the county surtax to the state rate to get your combined rate.
How do I find my county’s surtax rate for 2026?
Visit floridarevenue.com and use the sales tax rate calculator or review the official rate tables. Enter your county or zip code, and the site will show you the combined state and county rate. Save the page and check it quarterly or whenever you suspect a change.
Do I charge the same combined rate to all customers?
Only if all your customers are in the same county. If you sell to customers in multiple counties, you charge the combined rate that applies to each customer’s location. If you ship statewide, track sales by county and apply the correct rate to each.
What happens if I charge the wrong rate?
If you undercollect, you’ll owe the difference when you file the DR-15—it’s a personal liability, not a customer refund. If you overcollect, you’ve collected money you don’t owe to the state, and you’ll need to refund the customer or correct it on your filing. Either scenario creates extra work and potential reconciliation issues.
When does the county surtax rate change?
Rates can change at any time if voters approve a change or the county commission adjusts the rate. However, most changes take effect on January 1st or July 1st. Check the Florida Department of Revenue website regularly, especially around those dates, to stay current.
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.
Getting the county surtax right is one compliance habit that pays off immediately. You charge the correct amount, file accurately, and avoid the reconciliation frustration that eats up hours come filing time. The work is simple—a few minutes to verify your rate—but the payoff is a clean DR-15 filing and confidence that your sales tax obligation is met.
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.