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         FLORIDA   Sales & Use Tax Rate Changes Effective January 1, 2021  
 
    FLORIDA    Seller's permit   
 
    QUESTIONS? 
    (954)-600-9593 
    (888) 995-8568 - 9am-5pm PST  
 
    Do I need a Florida  Seller's permit  to Charge  Sales Tax (get Seller's Permit)  for Taxable Sales?  
       Each sale, admission charge, storage, or rental is taxable unless the transaction is exempt.  Sales Tax (get Seller's Permit)  is added to the price of the taxable goods or service and collected from the purchaser at the time of sale.  
       For example, you sell on ebay or etsy retail items such as shoes. You will need a  Seller's permit .  
What is Florida's general  Sales Tax (get Seller's Permit)  rate?  
       It is 6 percent.  
What Businesses Must Pay Tax?  
       Before you begin business in Florida, you must first find out if your business activity or products used will be subject to sales or use tax.  
       If it is, you must register to collect  Sales Tax (get Seller's Permit)  or pay use tax. Revenue provides a partial list of business activities that are taxable.  
       Filing and Paying  Sales Tax (get Seller's Permit) es Businesses whose sales and use tax collections are less than $20,000 per year may pay and report tax using a paper  
       Sales and Use Tax Return. However, we encourage all taxpayers to file and pay electronically.  
       Filing Frequency of  Sales Tax (get Seller's Permit)  Most new businesses are set up to file and pay sales and use tax quarterly.  
       Depending on the amount of tax you collect, you may qualify for a different filing frequency. 
Do I need a Florida  Seller's permit  to Charge  Sales Tax (get Seller's Permit)  for Taxable Sales?  
       Each sale, admission charge, storage, or rental is taxable unless the transaction is exempt.  Sales Tax (get Seller's Permit)  is added to the price of the taxable goods or service and collected from the purchaser at the time of sale.  
       For example, you sell on ebay or etsy retail items such as shoes. You will need a  Seller's permit .  
What is Florida's general  Sales Tax (get Seller's Permit)  rate?  
       It is 6 percent.  
What Businesses Must Pay Tax?  
       Before you begin business in Florida, you must first find out if your business activity or products used will be subject to sales or use tax.  
       If it is, you must register to collect  Sales Tax (get Seller's Permit)  or pay use tax. Revenue provides a partial list of business activities that are taxable.  
       Filing and Paying  Sales Tax (get Seller's Permit) es Businesses whose sales and use tax collections are less than $20,000 per year may pay and report tax using a paper  
       Sales and Use Tax Return. However, we encourage all taxpayers to file and pay electronically.  
       Filing Frequency of  Sales Tax (get Seller's Permit)  Most new businesses are set up to file and pay sales and use tax quarterly.  
       Depending on the amount of tax you collect, you may qualify for a different filing frequency. 
 
Services Taxed in Florida 
 
 
ServiceTax Rate                                                      Notes 
001 - Soil prep., custom baling, other ag. servicesEsee note 
002 - Veterinary services (both large and small animal)Esee note 
003 - Horse boarding and training (not race horses)Esee note 
004 - Pet groomingEsee note 
005 - Landscaping services (including lawn care)Esee note 
006 - Metal, non-metal and coal mining servicesEsee note 
007 - Seismograph & Geophysical ServicesEsee note 
008 - Oil Field ServicesEsee note 
009 - Typesetting service; platemaking for the print tradeEsee note 
010 - Gross Income of Construction ContractorsE 
011 - Carpentry, painting, plumbing and similar trades.Esee note 
012 - Construction service (grading, excavating, etc.)Esee note 
013 - Water well drillingEsee note 
014 - Income from intrastate transportation of personsEsee note 
015 - Local transit (intra-city) busesEsee note 
016 - Income from taxi operationsEsee note 
017 - Intrastate courier serviceEsee note 
018 - Interstate air courier (billed in-state)Esee note 
019 - Automotive storage6see note 
020 - Food storage6see note 
021 - Fur storage6see note 
022 - Household goods storage6see note 
023 - Mini -storage6see note 
024 - Cold storage6see note 
025 - Marina Service (docking, storage, cleaning, repair)6see note 
026 - Marine towing service (incl. tugboats)Esee note 
027 - Travel agent servicesEsee note 
028 - Packing and cratingEsee note 
029 - Intrastate telephone & telegraph6.8see note 
030 - Interstate telephone & telegraph6.8see note 
031 - Cellular telephone services6.8see note 
032 - Electricity7see note 
033 - WaterEsee note 
034 - Natural gas6see note 
035 - Other fuel (including heating oil)6see note 
036 - Sewer and refuse, industrialEsee note 
037 - Intrastate telephone & telegraphEsee note 
038 - Interstate telephone & telegraphEsee note 
039 - Cellular telephone services6.8see note 
040 - ElectricityEsee note 
041 - WaterEsee note 
042 - Natural gasEsee note 
043 - Other fuel (including heating oil)Esee note 
044 - Sewer and refuse, residentialEsee note 
045 - Service charges of banking institutionsEsee note 
046 - Insurance servicesEsee note 
047 - Investment counselingEsee note 
048 - Loan broker feesEsee note 
049 - Property sales agents (real estate or personal)Esee note 
050 - Real estate management fees (rental agents)Esee note 
051 - Real estate title abstract servicesEsee note 
052 - Tickertape reporting (financial reporting)Esee note 
053 - Barber shops and beauty parlorsEsee note 
054 - Carpet and upholstery cleaningEsee note 
055 - Dating servicesEsee note 
056 - Debt counselingEsee note 
057 - Diaper serviceEsee note 
058 - Income from funeral servicesEsee note 
059 - Fishing and hunting guide servicesEsee note 
060 - Garment services (altering & repairing)6see note 
061 - Gift and package wrapping service6see note 
062 - Health clubs, tanning parlors, reducing salonsEsee note 
063 - Laundry and dry cleaning services, coin-opEsee note 
064 - Laundry and dry cleaning services, non-coin opEsee note 
065 - Massage servicesEsee note 
066 - 900 Number servicesEsee note 
067 - Personal instruction (dance, golf, tennis, etc.)Esee note 
068 - Shoe repair6see note 
069 - Swimming pool cleaning & maintenanceEsee note 
070 - Tax return preparationEsee note 
071 - Tuxedo rental6see note 
072 - Water softening and conditioningEsee note 
073 - BillboardsEsee note 
074 - Radio & television, national advertisingEsee note 
075 - Radio & television, local advertisingEsee note 
076 - NewspaperEsee note 
077 - MagazineEsee note 
078 - Advertising agency fees (not ad placement)Esee note 
079 - Armored car servicesEsee note 
080 - Bail bond feesEsee note 
081 - Check & debt collectionEsee note 
082 - Commercial art and graphic design.Esee note 
083 - Commercial linen supplyEsee note 
084 - Credit information, credit bureausEsee note 
085 - Employment agenciesEsee note 
086 - Interior design and decoratingEsee note 
087 - Maintenance and janitorial services6see note 
088 - Lobbying and consultingEsee note 
089 - MarketingEsee note 
090 - Packing and cratingEsee note 
091 - Exterminating (includes termite services)6see note 
092 - Photocopying services6see note 
093 - Photo finishing6see note 
094 - Printing6see note 
095 - Private investigation (detective) services6see note 
096 - Process server feesEsee note 
097 - Public relations, management consultingEsee note 
098 - Secretarial and court reporting servicesEsee note 
099 - Security services6see note 
100 - Sign construction and installationEsee note 
101 - Telemarketing services on contractEsee note 
102 - Telephone answering serviceEsee note 
103 - Temporary help agenciesEsee note 
104 - Test laboratories (excluding medical)Esee note 
105 - Tire recapping and repairing6see note 
106 - Window cleaning6see note 
107 - Software - package or canned program6see note 
108 - Software - modifications to canned programEsee note 
109 - Software - custom programs - materialEsee note 
110 - Software - custom programs - professional serv.Esee note 
111 - Internet Service Providers-Dialupn/a 
112 - Internet Service Providers-DSL or other broadbandn/a 
113 - Information servicesEsee note 
114 - Data processing servicesEsee note 
115 - Mainframe computer access and processing serv.Esee note 
116 - Online Data processing services NewEsee note 
117 - Software - Downloaded NewEsee note 
118 - Books - Downloaded NewEsee note 
119 - Music - Downloaded NewEsee note 
120 - Movies/Digital Video - Downloaded NewEsee note 
121 - Other Electronic Goods - Downloaded NewEsee note 
122 - Automotive washing and waxing.6see note 
123 - Automotive road service and towing servicesEsee note 
124 - Auto service. except repairs, incl. painting & lube6see note 
125 - Parking lots & garages6 
126 - Automotive rustproofing & undercoating.6 
127 - Pari-mutuel racing events.6 
128 - Amusement park admission & rides6 
129 - Billiard parlors6 
130 - Bowling alleys6 
131 - Cable TV services6.8 
132 - Direct Satellite TV10.8 
133 - Circuses and fairs -- admission and games6see note 
134 - Coin operated video games4 
135 - Admission to school and college sports events6see note 
136 - Membership fees in private clubs.6see note 
137 - Admission to cultural events6 
138 - Pinball and other mechanical amusements4 
139 - Admission to professional sports events6see note 
140 - Rental of films and tapes by theatersEsee note 
141 - Rental of video tapes for home viewing6 
142 - Accounting and bookkeepingEsee note 
143 - ArchitectsE 
144 - AttorneysEsee note 
145 - DentistsEsee note 
146 - EngineersEsee note 
147 - Land surveyingEsee note 
148 - Medical test laboratoriesEsee note 
149 - Nursing services out-of-hospitalEsee note 
150 - PhysiciansEsee note 
151 - Personal property, short term (generally)6 
152 - Personal property, long term (generally)6 
153 - Bulldozers, draglines and const. mach., short term6see note 
154 - Bulldozers, draglines and const. mach., long term6see note 
155 - Rental of hand tools to licensed contractors.6 
156 - Short term automobile rental6see note 
157 - Long term automobile lease6see note 
158 - Limousine service (with driver)E 
159 - Aircraft rental to individual pilots, short term6 
160 - Aircraft rental to individual pilots, long term6 
161 - Chartered flights (with pilot)E 
162 - Hotels, motels, lodging houses6see note 
163 - Trailer parks - overnight6see note 
164 - Custom fabrication labor6 
165 - Repair material, generally6 
166 - Repair labor, generally6see note 
167 - Labor charges on repair of aircraft6see note 
168 - Labor charges - repairs to interstate vessels6see note 
169 - Labor charges - repairs to intrastate vessels6 
170 - Labor - repairs to commercial fishing vessels6see note 
171 - Labor charges on repairs to railroad rolling stock6see note 
172 - Labor charges on repairs to motor vehicles6 
173 - Labor on radio/TV repairs; other electronic equip.6 
174 - Labor charges - repairs other tangible property6 
175 - Labor - repairs or remodeling of real propertyEsee note 
176 - Labor charges on repairs delivered under warrantyE 
177 - Service contracts sold at the time of sale of TPP.6 
178 - Installation charges by persons selling property6 
179 - Installation charges - other than seller of goods6see note 
180 - Custom processing (on customers property)6 
181 - Custom meat slaughtering, cutting and wrappingE 
182 - Taxidermy6 
183 - Welding labor (fabrication and repair)6  |