# Month-end close: sales tax in Florida Florida adds a county surtax to the 6% state rate, and the surtax applies only to the first $5,000 of each item. This is part of the [sales tax checklist](/month-end-close-checklist/sales-tax). Florida sales and use tax is filed with the Florida Department of Revenue (DOR) on the DR-15. **Rate.** 6% state sales tax plus the discretionary sales surtax of the county where the goods or services are delivered. County rates change on January 1. **Filing.** The Department of Revenue sets it each year from the tax the business paid: over $1,000 is monthly, $501 to $1,000 quarterly, $101 to $500 semiannual, $100 or less annual. Most new businesses start quarterly. **Due.** On the 1st of the month after the period, and late after the 20th. January's return is due February 1. **The trap.** A sale delivered into another county takes that county's surtax rate, not the client's own. On one $8,000 item, surtax is charged on $5,000 and the 6% state tax on the full $8,000. ## The month-end steps 1. **Confirm what's taxable.** Check the client's sales against the DOR's Sales and Use Tax guide (GT-300015), which covers what's taxable and the exemptions [2], and the DOR's Tax Information Publications for recent changes. For example, no state sales tax or surtax applies to commercial rentals, such as office or retail space, warehouses and self-storage units, for rental periods beginning on or after October 1, 2025 [4]. Done when each kind of sale the client makes has been checked against it. 2. **Sales for resale.** A sale for resale is exempt only when it's documented in one of two ways: a copy, paper or electronic, of the customer's current Florida Annual Resale Certificate (Form DR-13), or a transaction authorization number obtained for each sale using the customer's certificate number [3] [2]. Done when every exempt sale for resale in the month has one of these on file. 3. **The rate.** The total rate is the 6% state rate plus the county's discretionary sales surtax [2]. Surtax is charged at the rate of the county where the goods or services are delivered, so a sale delivered into another county uses that county's rate [3]. The surtax applies only to the first $5,000 of the sales amount on any one item of tangible personal property. So on a single $8,000 item, surtax is charged on $5,000, and the state's 6% on the full $8,000. The $5,000 limit doesn't apply to transient rentals or to services [3] [1]. Look up each county's rate on the DOR's [Discretionary Sales Surtax Information, Form DR-15DSS](https://floridarevenue.com/Forms_library/current/dr15dss.pdf); new rates take effect on January 1 [2]. Done when each taxable sale carries the surtax rate of its delivery county. 4. **The filing basis.** The DOR sets it from the sales and use tax the business pays in a year, and reviews every account each year to set the next year's. Most new businesses start quarterly [2]. Use the basis on the client's DOR account; this table shows how the DOR sets it: | # | Sales and use tax paid in a year | Frequency [2] | |---|---|---| | 1 | More than $1,000 | Monthly | | 2 | $501 to $1,000 | Quarterly | | 3 | $101 to $500 | Semiannually | | 4 | $100 or less | Annually | 5. **The return, the DR-15.** On Line A, Column 1 is gross sales, not counting tax collected; Column 2 is exempt sales, such as sales for resale; Column 3 is the taxable amount, gross less exempt; and Column 4 is the tax due, including surtax. Line B reports use tax on taxable purchases the business used itself without paying tax, such as untaxed online or out-of-state purchases. Lines 15(a) to 15(d) report the surtax detail, including sales over $5,000 and sales taxed at another county's rate, and the total surtax due goes on Line 15(d) [3]. Done when Column 1 ties to the month's sales in the books, Column 2 to the documented exempt sales, and Column 4 to the sales tax payable account. 6. **The due date.** Returns and payments are due on the 1st and late after the 20th of the month after each period. January's return is due February 1 and late after February 20 [2]. If the 20th falls on a Saturday, Sunday or a state or federal holiday, the return must arrive by the first business day after it [3]. If the client files and pays electronically on time, it keeps a collection allowance of 2.5% of the first $1,200 of tax due, up to $30. Paper filers don't get it [2] [3]. No DOR source says how to book the allowance the client keeps, so ask the client's accountant. A late return or payment may cost 10% of the tax owed, with a $50 minimum that applies even when no tax is due, and interest at a floating rate the DOR updates twice a year [2] [3]. Done when the DR-15 is filed electronically by the 20th, even if no tax is due, and the payable account is at zero once it's paid. ## Sources 1. Florida DOR, Sales and use tax, read 2026-10-19: the general state sales tax rate is 6%, with exceptions; for certain transactions only the first $5,000 of a taxable sale or purchase is subject to the discretionary sales surtax. 2. Florida DOR, Sales and Use Tax guide GT-300015, read 2026-10-19: most counties impose a discretionary sales surtax, with new rates from January 1 and listed on Form DR-15DSS; register each business location; filing frequency set from tax paid per year (monthly, quarterly, semiannually, annually) and reviewed annually; returns due on the 1st and late after the 20th; collection allowance of 2.5% of the first $1,200, up to $30, for timely electronic filing and payment; late penalty of 10%, at least $50 even if no tax is due; floating interest rate. 3. Florida DOR, DR-15N instructions for the sales and use tax return, read 2026-10-19: due and late dates; collection allowance not available to paper filers; late penalty of 10%, at least $50; surtax at the rate of the delivery county, on the first $5,000 of the sales amount on any item of tangible personal property, not for transient rentals or services. 4. Florida DOR, Tax Information Publication 25A01-04, read 2026-10-19: sales tax on commercial rentals repealed: no state sales tax or discretionary sales surtax applies to rent or license fees for rental or occupancy periods beginning on or after October 1, 2025. --- Published 2026-10-24. Web page: https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/sales-tax/florida Part of [Month-end close: sales tax by jurisdiction](https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/sales-tax).