Florida sales tax on invoices (2026 guide)

Florida's general state sales tax rate is 6%. On top of that, most counties charge a discretionary sales surtax, so the total rate depends on the county where the taxable goods or services are delivered.

Florida is also strict about how the tax appears: the Department of Revenue says sales tax must be shown separately on each invoice. This guide covers rates, taxable services, registration and what your Florida invoices should look like.

Florida sales tax rates

Tax	Rate
State sales and use tax	6%
County discretionary sales surtax	varies by county (some counties have none)

The surtax that applies is the rate of the county where you deliver the taxable item or service. The Department publishes the rate for every county on Form DR-15DSS, updated each year, and in its online surtax rate table.

For certain transactions only the first $5,000 of a sale is subject to the surtax. That cap doesn't apply to sales of services, so on taxable services the surtax applies to the full amount.

How to calculate Florida sales tax

The Department's formula is simple: add the state rate and the county surtax, then multiply by the taxable amount.

Taxable amount × (6% + county surtax) = tax due

Carry the calculation to the third decimal place and round up to the next cent when the third decimal is greater than 4. For example, $50.45 × 6% = $3.027, which rounds to $3.03.

Is what you sell taxable in Florida?

In Florida, each sale, admission, purchase, storage or rental is taxable unless it's exempt. In practice, for small businesses:

• Retail goods, new and used, are taxable.
• Repairs or alterations of items are taxable.
• Certain services are taxable, including detective or burglar protection, nonresidential cleaning and nonresidential pest control.
• Rentals of equipment and other goods are taxable.
• Most professional services — consulting, design, writing, legal and accounting — are not on the taxable list.

If you mix taxable and non-taxable work on one invoice, keep them on separate lines. In Invoice Native, tick Tax on the taxable lines and enter your combined rate.

Registering to collect Florida sales tax

If your business sells taxable goods or services, you must register before you start doing business in Florida — and each Florida business location needs to be registered. You can register online with the Department of Revenue, or on paper with Form DR-1, Florida Business Tax Application.

Once registered you receive:

• a Certificate of Registration (Form DR-11), which you display at your business location, and
• a Florida Annual Resale Certificate for Sales Tax (Form DR-13), which you use to buy items for resale without paying tax.

You then file returns and pay the tax (plus any surtax) online or through approved software.

What a Florida sales tax invoice should show

• your business name and address,
• the customer's name and address,
• a unique invoice number and invoice date,
• each item or service with its price,
• sales tax (including surtax) shown separately, and
• the total due.

The Department allows the tax to be calculated on the combined taxable amount or on each taxable line — either way, the total tax must appear as its own amount.

Customers who don't pay sales tax

Businesses buying items to resell give you a copy of their Florida Annual Resale Certificate. Exempt organizations have their own exemption certificates. Keep a copy with your records, note it on the invoice, and don't charge tax on that sale. See how to invoice a tax-exempt customer.

Using a resale certificate fraudulently carries penalties in Florida — for the buyer — so it's reasonable to verify a certificate you haven't seen before.

A worked example

Say your company provides office cleaning — a nonresidential cleaning service, which Florida taxes — for a client in a county with a 1% discretionary sales surtax (a hypothetical county rate for this example). For a $1,000 monthly service, the total rate is 6% + 1% = 7%, so the tax is $1,000 × 7% = $70.00, and the invoice total is $1,070.00.

Because the $5,000 surtax cap doesn't apply to services, a larger cleaning contract pays the surtax on the full amount.

Selling to customers in other states

If you ship goods or deliver taxable services to customers in another state, that state's rules may apply instead of Florida's. Since the Supreme Court's 2018 decision in South Dakota v. Wayfair, states can require out-of-state sellers to register and collect their sales tax once sales into the state pass a threshold the state sets. If you sell across state lines regularly, check the thresholds and registration rules of each state you sell into — and use that state's rate on those invoices.

Common mistakes on Florida invoices

• Using the surtax of your own county instead of the county where the goods or services are delivered.
• Applying the $5,000 surtax cap to services, where it doesn't apply.
• Rounding down instead of rounding up when the third decimal place is greater than 4.
• Not showing tax separately on each invoice.
• Taxing residential cleaning or pest control — the taxable categories are nonresidential.

Quick checklist for Florida invoices

• ✅ Registered (Form DR-1 or online) before your first taxable sale
• ✅ State rate plus the surtax for the delivery county
• ✅ Tax rounded up correctly on the third decimal
• ✅ Sales tax shown separately on every invoice
• ✅ Resale and exemption certificates on file