Key figures
Florida receivables
2026, with sources
- Discretionary sales surtax
- Set by each countyBy county; applies only to the first $5,000 of certain sales.
- Economic nexus
- More than $100,000Taxable remote sales in the previous calendar year; no transaction count.
- SaaS
- Generally not taxableNot taxable on the facts in DOR advisements; binding only on the requester.
A 6% state rate and county surtaxes
Florida’s general rate is 6%. Most counties add a discretionary sales surtax, which the Department of Revenue publishes each year on Form DR-15DSS, and on certain transactions only the first $5,000 of the sale is subject to it. The Department administers the surtaxes with the state tax, so there is one return, Form DR-15, for all of it.
Remote sellers and SaaS
A seller with no Florida presence must register once its taxable remote sales into Florida exceed $100,000 in the previous calendar year. There is no transaction-count test.
Florida does not list SaaS as taxable, and Department advisements have treated electronically accessed software and cloud services as nontaxable services. Selling hardware, software on a physical medium or bundled taxable items changes the answer.
Deadlines
- Due the 1st, late after the 20th of the month after the periodSales and use tax returnForm DR-15
The federal baseline
This page covers what Florida adds. The federal rules underneath it apply here too.
Common questions
Is our SaaS subscription taxable in Florida?
Generally not. The Department of Revenue has ruled in technical assistance advisements that electronically accessed software subscriptions and cloud services, with nothing tangible delivered, are not subject to Florida sales tax. Those rulings bind only the company that asked, and software delivered on a physical medium, or services bundled into a taxable sale, can be taxable.
Does Florida count all our sales toward nexus?
Only taxable remote sales count toward Florida’s $100,000, measured over the previous calendar year, and there is no transaction-count test. A SaaS company whose sales are not taxable in Florida does not cross the threshold by selling subscriptions alone.
Which county surtax do we charge on a taxable Florida sale?
The surtax of the county where the taxable item or service is delivered, added to the 6% state rate on Form DR-15. On a single sale of tangible personal property, only the first $5,000 is subject to the surtax. The Department of Revenue publishes each county’s rate for the year on Form DR-15DSS.
Receivables next door
- ALAlabama receivablesAlabama layers 200-plus state-administered local taxes and self-administered cities on its state sales tax; remote sellers past $250,000 can collect a flat 8% through SSUT, and SaaS taxability is unsettled.
- GAGeorgia receivablesGeorgia’s rate is 4% plus local option taxes, remote sellers register at $100,000 or 200 sales, and electronically delivered software and SaaS are generally not taxable.
Founder guides on this
- 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.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
- StripeHow to reconcile Stripe payouts to your booksA Stripe payout is charges less fees, refunds and disputes, batched across days. How to book it gross, tie it to the bank, and keep revenue right.
More of the Florida guide
- AccountingAccounting and state tax in FloridaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in FloridaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- 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.