Key figures
Florida payables
2026, with sources
No state 1099s, but contractors are reported
Florida has no personal income tax, so there is no state 1099-NEC filing and no nonresident withholding on contractor payments. It does require a service recipient to report each individual contractor paid $600 or more in a year to the Florida New Hire Reporting Center, within 20 days of the earlier of the first payment and the contract date.
What changed on the rent bill
Florida was the last state to charge sales tax on commercial rent. For rental periods beginning on or after October 1, 2025 it no longer does, so a Florida office lease that carried 2% or more of tax on top of base rent stops carrying it. Landlords still collect on parking, transient rentals of six months or less and rent for earlier periods.
Use tax and doc stamps on the AP side
A Florida company accrues use tax on taxable tangible goods bought from a vendor that did not charge Florida tax, at 6% plus the county surtax. Separately, a promissory note signed or delivered in Florida carries documentary stamp tax, paid by the borrower, at 35 cents per $100 capped at $2,450 for an unsecured note.
The federal baseline
This page covers what Florida adds. The federal rules underneath it apply here too.
Common questions
Do we still pay sales tax on our Florida office rent?
No, not for rental periods beginning on or after October 1, 2025. HB 7031 (2025), the 2025 tax package, repealed the state sales tax and discretionary surtax on commercial real property rent for office, retail and warehouse space. Rent for periods through September 30, 2025 stays taxable even if paid later, and parking and transient rentals are still taxed.
Do we report contractors to Florida, even with no 1099 filing?
Yes. Florida requires a business to report an individual contractor it pays $600 or more in a calendar year to the New Hire Reporting Center, within 20 days of the first payment or the date the contract is signed, whichever is earlier.
Payables next door
- ALAlabama payablesAlabama’s payables issue is consumers use tax at state and local rates on untaxed purchases, filed with the Department of Revenue and any self-administered localities; a vendor’s 8% SSUT collection ends the buyer’s obligation.
- GAGeorgia payablesGeorgia participates in the combined federal/state 1099 program; 1099s are filed directly with the DOR only when Georgia tax was withheld.
Founder guides on this
- PeopleContractor or employee? Classification for startupsContractor or employee depends on control, not the contract. The IRS test, state rules, 1099s, payroll registration and the cost of getting it wrong.
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
More of the Florida guide
- AccountingAccounting and state tax in FloridaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in FloridaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayrollPayroll taxes and employer rules in FloridaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in FloridaRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in FloridaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.