In this article
- Quick facts: Filing for sales tax in Florida
- When to file and pay Florida sales tax
- Florida sales tax filing deadlines
- How to prepare your Florida sales tax return
- How to complete and file a Florida sales tax return
- How to pay sales tax in Florida
- What happens after filing and paying Florida sales tax
- Late filing penalties and interest
- Getting third-party help with sales tax filing
- Sales tax filing in other states
If you're registered for Florida sales tax, you must file returns and pay any tax due according to the filing frequency assigned by the Florida Department of Revenue. This guide covers the filing and payment process for remote sellers and out-of-state businesses using the Florida Department of Revenue online portal and Form DR-15.
For broader information about Florida sales tax rules, rates, and nexus, see the Florida Sales Tax Guide. For details on how to register for a Florida sales tax permit, see the Florida Sales Tax Registration Guide.
Quick facts: Filing for sales tax in Florida
Key information about filing Florida sales tax returns, including filing frequency, deadlines, and payment options.
| Fact | Detail |
|---|---|
| Tax name | Sales Tax |
| State rate | 6% (plus local county surtax up to 1.5%) |
| Economic nexus threshold | $100,000 in annual sales (no transaction count threshold) |
| Filing frequency | Monthly, quarterly, or annually |
| Filing deadline | The 20th of the month following the reporting period |
| Filing form | Form DR-15 (Sales and Use Tax Return) |
| Filing portal | Florida Department of Revenue online |
| Authority | Florida Department of Revenue |
| Zero returns required | Yes |
| Digital goods taxable | Generally yes |
When to file and pay Florida sales tax
The Florida Department of Revenue will assign you a filing frequency (monthly, quarterly, or annually) after you register for a Florida sales tax permit. Businesses with higher sales volume are generally assigned to file more frequently.
Florida sales tax returns and payments are due at the same time, by the 20th of the month following the end of the filing period. If the 20th falls on a weekend or holiday, the due date shifts to the next business day. For electronic payments, Florida requires your payment to be transmitted no later than 5:00 p.m. ET on the banking business day before the 20th to ensure it arrives on time.
Florida sales tax filing deadlines
Florida monthly filing due dates
Reports are due on the 20th of the month following the reporting month.
| Reporting Month | Filing Deadline |
|---|---|
| January | February 20 |
| February | March 20 |
| March | April 20 |
| April | May 20 |
| May | June 20 |
| June | July 20 |
| July | August 20 |
| August | September 20 |
| September | October 20 |
| October | November 20 |
| November | December 20 |
| December | January 20 |
Florida quarterly filing due dates
| Quarter | Filing Deadline |
|---|---|
| Q1 (January 1, March 31) | April 20 |
| Q2 (April 1, June 30) | July 20 |
| Q3 (July 1, September 30) | October 20 |
| Q4 (October 1, December 31) | January 20 |
Florida annual filing due date
Annual filers report on a calendar-year basis. Returns for the previous year are due on January 20.
Important note: Zero returns
Once you are registered for Florida sales tax, you must file a return for every assigned period, even when you had no sales and no tax to remit. Failure to file a zero return can result in penalties and interest charges.
How to prepare your Florida sales tax return
Before starting your return, gather all sales information for the tax period. The Florida Department of Revenue online portal uses Form DR-15 to guide you through the process. You will need:
- Total gross sales to Florida buyers
- Taxable sales amounts, separated from non-taxable sales
- Documentation for any exemptions or lawful deductions
- The applicable county surtax rate for any county-specific sales
- Your bank account and routing number for electronic payment
Florida has no transaction count threshold for economic nexus. The only threshold is $100,000 in annual sales revenue.
How to complete and file a Florida sales tax return
Florida sales tax returns are filed electronically through the Florida Department of Revenue online portal using Form DR-15 (Sales and Use Tax Return). All amounts must be reported in US dollars.
Step-by-step: file a Florida sales tax return (Form DR-15)
1. Collect all necessary information
Gather your sales records for the tax period. Note that digital goods and software are generally taxable in Florida. If you sold into multiple counties, identify the applicable county surtax rate for each county, as rates range from 0% to 1.5% and vary by county.
2. Log in to the Florida Department of Revenue portal
- Go to the Florida Department of Revenue online portal.
- Sign in with your username and password, or your certificate number and business partner number. These credentials are created when you register for a sales tax permit.
- On your dashboard, select the Sales and Use Tax account.
- Click DR-15 (Sales and Use Return) to begin your return.
- Select the filing period you want to file.
3. Complete Form DR-15
Fill out the return fields:
- Lines 1A-E (Gross Sales): Enter your total gross sales and income for the period.
- Lines 2A-E (Exemptions): Enter exemptions related to your gross sales figures.
- Line 3 (Taxable Amount): This field auto-calculates from the figures above.
- Line 4 (Tax Due): Enter the total tax due, including the 6% state rate plus any applicable county surtax. Both amounts go in this field.
- Line 6 (Lawful Deductions): Enter any lawful deductions, such as tax refunded to customers for returned goods, or Hope Scholarship Credits.
- Line 11 (Collection Allowance): If filing on time, you qualify for a 2.5% collection allowance (maximum $30). Multiply Line 10 by 2.5% to calculate it.
- Lines 15A-D (Discretionary Surtax): Report sales subject to county surtax here. Line 15B captures sales not subject to surtax. Line 15D is the county surtax amount only, separate from state sales tax.
- Lines 16-21: Review these lines to determine if any apply to your business situation.
Double-check all entries before proceeding.
4. Submit the return and pay
After reviewing your return, select the option to submit the return and payment together. Enter your bank account and routing number, along with your name, phone number, and email address as your electronic signature. Select your payment date, keeping in mind the 5:00 p.m. ET cutoff on the business day before the 20th.
5. Save your confirmation
After submitting, save or print your confirmation page. If you need to retrieve it later, log back in and use the "Reprint Confirmation Page(s)" option on your dashboard.
How to pay sales tax in Florida
Florida requires payment in US dollars. Payment is submitted within the same portal session as your return filing. Payment methods depend on your registration:
- US-based businesses: Pay by ACH debit or ACH credit, using the payment method selected during registration.
- International businesses: Use the payment method arranged directly with the Florida Department of Revenue when you registered.
Payment must be transmitted no later than 5:00 p.m. ET on the banking business day before the 20th to arrive on time. A late payment, even by one day, can result in a penalty.
What happens after filing and paying Florida sales tax
After submitting, keep a copy of your return and payment confirmation for your records.
- Save your filing confirmation and payment receipt
- Keep supporting records (sales reports, exemption certificates) for the period
- Continue filing according to your assigned frequency
- File a zero return for any period with no sales activity
➡ Need help understanding Florida sales tax rules, rates, and exemptions? See the Florida Sales Tax Guide
➡ Need to register for Florida sales tax? See the Florida Sales Tax Registration Guide
Late filing penalties and interest
If you miss a Florida sales tax filing deadline, file as soon as possible. The Florida Department of Revenue charges penalties and interest on late returns and late payments, and these amounts increase the longer you wait.
In cases where a deadline was missed due to circumstances beyond your control, such as a natural disaster or accident, the Florida Department of Revenue may grant an extension. You may be required to provide documentation to support your request.
For current penalty and interest rates, refer to the Florida Department of Revenue website.
Getting third-party help with sales tax filing
Quaderno can simplify your Florida sales tax compliance by generating detailed tax reports and handling the filing process on your behalf. Connect your sales data and Quaderno manages the submission to the Florida Department of Revenue using Form DR-15, ensuring timely and accurate filing.
Sales tax filing in other states
- Arizona Sales Tax Filing Guide
- California Sales Tax Filing Guide
- Colorado Sales Tax Filing Guide
- Georgia Sales Tax Filing Guide
- Illinois Sales Tax Filing Guide
- Kentucky Sales Tax Filing Guide
- Massachusetts Sales Tax Filing Guide
- New Jersey Sales Tax Filing Guide
- New York Sales Tax Filing Guide
- Pennsylvania Sales Tax Filing Guide
- Texas Sales Tax Filing Guide
- Virginia Sales Tax Filing Guide
- Washington Sales Tax Filing Guide
Need help filing across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
