Florida sales tax: registering, collecting and the part about commercial rent

A business selling taxable goods or certain services in Florida registers with the Department of Revenue before it starts, receives a certificate, and then collects tax and remits it on a schedule the department assigns based on volume. Three points that catch new businesses. Use tax. Buying something for business use without paying Florida tax — typically from an out-of-state seller — creates an obligation to remit use tax directly. It applies to equipment, furniture and supplies, and it is a common audit finding. Discretionary surtax. Counties add their own surtax on top of the state rate, and the applicable rate depends on the transaction's location and, for some categories, a cap. A business shipping into several counties is dealing with several rates. Commercial rent. Florida is unusual in taxing commercial real property leases. The rate has been reduced by the legislature more than once, so the operative rate is whatever applies in the period being reported — the point is to know the tax exists, because tenants who did not budget for it discover it on the first invoice. Residential rent is not taxed this way, though short-term transient accommodation is taxed under its own rules. Filing when there is nothing to report is still filing. A zero return is required, and missing returns generate estimated assessments that take more work to undo than the return would have taken to file. This article is general information, not legal, tax or financial advice. Rules change and every deal is different — check your own case with a licensed professional. Alberto Zaltzberg — Adonait · adonait.com