What is taxable?
Tangible property that is brought into, stored, sold or leased to a
customer in the State of Florida is taxable.
You must register with the State of Florida before you begin conducting
business. They will send you the tax return forms you will need to submit
each month.
For Florida sales tax and state unemployment tax issues, refer to the
Florida Department of Revenue's
website. Another useful document is the Florida
Department of Revenue Sales and Use Tax Guide for new business owners
(in Adobe
Acrobat .pdf format).
You may also register, file and pay your state taxes online at:
http://dor.myflorida.com/dor/eservices/
Registration Steps:
(1) Complete an application to Collect
and/or Report Tax in Florida (Form DR-1)
Fee: $5
Where to send your application: You may mail your application to the
Florida Department of Revenue or deliver it in person to your local
service center.
Florida Department of Revenue
5050 W. Tennessee Street
Tallahassee, FL 32399-0100
Miami Service Center:
8175 NW 12th St. Suite 119
Miami, FL 33126-1831
(2) After the application is approved, you will receive the
following items from the Department of Revenue:
- a Certificate of Registration (Form DR-11)
- an annual resale certificate (DR-13)
- tax return forms
You are responsible for collecting sales and use tax at the time
of each sale.
Remember to include both state and county taxes when calibrating your
cash register.
State tax is currently: 6%
Miami-Dade County surtax: .5%
Table of Florida county surtax: http://www.myflorida.com/dor/taxes/dr2x.html
IMPORTANT: You must file even if no tax is due if your business opening
day changes, notify the Department of Revenue to avoid being penalized
for late filing
Other sales taxes you may be liable for:
- discretionary sales surtax: Florida counties are authorized to levy
this tax on the first $5000 of any item of tangible personal property.
You remit this surtax on the Sales and Tax Use Return along with your
sales and use tax above.
- Fla. corporate income tax: for corporations (form
F-1120) For instructions for form 1120, click
here.
- Intangible Personal Property tax (form
DR-601G)
The forms above are located on the internet at:
http://www.myflorida.com/dor/forms/download/00forms.html
You can fax or mail these forms to: Florida Department of Revenue
Hours
of Operation: M-F 8-7 pm est
call for more information: 800-352-3671
or 850-488-6800
