Florida Sales Tax License Registration

If your business has recently started operating in Florida, you may need to register for sales tax with the state's Department of Revenue. Sales tax registration is required for businesses that sell tangible personal property or taxable services in Florida.

How to get a Florida Sales Tax License

There are 2 sales tax setup tasks you may need to complete in Florida to get your sales tax licence. You can follow the guide below to help you get registered directly with the Florida agencies or use Mosey to do it.

Florida Sales Tax Setup for LLC, LLP, Corporation

In general, if you sell tangible personal property to Florida consumers, you are required to register with the Florida Department of Revenue for a license to collect and remit sales tax. If you made $100,000 or more in taxable sales sourced to Florida in the previous calendar year, you have economic nexus for sales tax purposes. If your products are sold through a marketplace facilitator (e.g. Amazon or Etsy), your marketplace facilitator is the responsible party to collect and remit sales tax. Note: SaaS is not considered a taxable service in Florida. Nonprofit organizations are required to register, report, and remit sales tax on taxable items, services, or leases.

1. File Business Tax Application Online

   Apply for a sales and use tax license with the Florida Department of Revenue through their Business Tax Application online service. Note: no action necessary if sales tax was included in prior business registrations.

2. Display Certification of Registration

   Upon receipt, you must display the Certificate of Registration in a visible place at your business location.

Florida Purchase Sales Tax Exemption for Corporation

501(c)(3) nonprofit organizations may apply for exemption from sales tax on the purchase of items, services, and rentals or leases that are used for the purpose of carrying out the organization’s normal activities. To obtain an exemption, you must file an Application for a Consumer's Certificate of Exemption (Form DR-5) with the Florida Department of Revenue. Note: Your organization's 501(c)(3) federal tax exemption status will be verified using the FEIN that you provide on the application. Sales tax exemption certificates expire after five years.

1. Complete Application for Certificate of Exemption

   Print and Complete the Application for a Consumer's Certificate of Exemption (Form DR-5).

2. File Application for Certificate of Exemption

   Mail your completed Application for a Consumer's Certificate of Exemption (Form DR-5) and any required supporting documents to the Florida Department of Revenue, Account Management-Exemptions section.

Florida Sales Tax Filing Requirements & Deadlines

There are 2 sales tax filing requirements & deadlines you may need to complete in Florida. You can follow the guide below or use Mosey to do it.

Florida Purchase Sales Tax Exemption Renewal for Corporation

501(c)(3) nonprofit organizations must renew their Consumer's Certificate of Exemption with the Florida Department of Revenue every five years. Up to 60 days before the certificate expires, the department will send a letter requesting if the organization wishes to have the certificate renewed and the specific documents required to renew. You must respond to this request in writing before the certificate expires.

1. File Certificate of Exemption Renewal

   File your request to renew the Consumer's Certificate of Exemption and the required supporting documents to the Florida Department of Revenue, Account Management-Exemptions section.

Florida Sales Tax Return for LLC, LLP, Corporation

If you are registered to collect sales tax, the Florida Dept. of Revenue will assign you a filing frequency for sales tax returns based on your sales tax liability. Most new businesses are set up to file and pay sales tax quarterly; you may qualify for a shorter reporting period if your annual Florida sales tax liability is less than $500. Returns are due by the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns are timely if filed electronically, postmarked or hand-delivered on the first business day following the 20th. Electronic payment must be initiated by 5pm ET on the business day prior to the 20th to allow for on-time payment processing. Note: State and county taxes are reported to the state at the same time. Returns must be filed for every reporting period, even if no tax is due.

1. Calculate Sales Tax Due

   Calculate sales tax due for the reporting period.

2. Calculate County Tax Due

   Counties may impose a discretionary sales surtax (county tax). Corporation must report county tax at the same time as state tax.

3. File and Pay Sales Tax

   File and pay sales tax with form DR-15 or electronically on the Florida Sales Tax website. Your Certificate Number and Business Partner Number are shown on your Certificate of Registration (DR-11).

Florida's Sales Tax Registration & Reporting Agencies

• Florida Department of Revenue