If the goods bought for resale are later used (not resold), you must report and pay use tax and surtax on those items. Florida law provides for criminal and civil penalties for fraudulent use of a Florida Annual Resale Certificate for Sales Tax.

What items are subject to sales tax in Florida?

The four specific types of taxable services subject to sales tax in Florida are:

• Nonresidential Cleaning Services.
• Commercial Pest Control Services.
• Commercial/Residential Burglary and Security Services.
• Detective Services.

What is sales and use tax in Florida?

Florida’s general state sales tax rate is 6% with the following exceptions: 4% on amusement machine receipts, 5.5% on the lease or license of commercial real property, and 6.95% on electricity.

How much is use tax in Florida?

The Florida use tax rate is 6%, the same as the regular Florida sales tax. Including local taxes, the Florida use tax can be as high as 1.500%.

What services are exempt from sales tax in Florida?

Florida offers generous exemptions to manufacturers. New machinery and equipment are not subject to Florida sales tax. Repair parts and labor to that machinery and equipment are also exempt. Utilities including electricity and natural gas consumed in production are exempt from Florida sales tax.

What is exempt from use tax in Florida?

What are the sales tax rates in Florida?

Florida imposes a general state sales tax rate of 6% on sales and purchases of items, services, and transient rentals. However, other rates may apply such as: • 4% on amusement machine receipts • 5.5% on leases and licenses of commercial real property • 6.95% on electricity Discretionary Sales Surtax

How does Florida Department of revenue collect sales tax?

Businesses that register with the Florida Department of Revenue to collect sales tax are issued a Florida Annual Resale Certificate for Sales Tax. The certificate allows business owners, or their representatives, to buy or rent property or services tax free when the property or service is resold or re-rented.

What is the discretionary sales tax in Florida?

Many Florida counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax. The county surtax rate applies to a taxable item or service delivered into a county imposing a surtax.

Where can I find Florida sales tax brackets?

The Florida Department of Revenue has the Common Sales Tax Brackets ( Form DR-2X ) to help you. Additional sales tax brackets can be found on the Department’s Tax and Interest Rates webpage.