Florida Sales Tax Filing: Due Dates, County Surtax and Late Penalties
Florida sales tax returns are due on the 1st of the month after each reporting period and become late after the 20th. File and pay electronically on time and you keep a small collection allowance; file late, even with no tax due, and the minimum penalty is $50. Here is how filing works, from the rate you charge to the return you submit.
When Is Florida Sales Tax Due?
Each return is due on the 1st day of the month following the reporting period, and it is late if it is not received by the 20th. When the 20th falls on a weekend or a state or federal holiday, the deadline moves to the next business day.
For electronic payments, the Department of Revenue asks that you initiate payment and receive a confirmation number no later than 5 p.m. Eastern on the business day before the 20th.
How Often Do You File?
The Florida Department of Revenue assigns each business a filing frequency, monthly, quarterly, semiannual or annual, based on how much tax it collects. Larger collectors file monthly. Your assigned frequency appears on your registration and returns, and the Department will tell you if it changes.
Do You Have to File If You Collected No Tax?
Yes. A registered business must file a return for every reporting period, even when no tax is due. Missing a zero return still triggers the minimum $50 penalty. The Department offers a telephone filing option for periods with no tax due and no deductions to claim.
What Is the Florida Sales Tax Rate?
The state rate is 6%. Most counties add a discretionary sales surtax, so the total depends on the county:
- Surtax is collected at the rate of the county where the goods or services are delivered.
- Surtax rates change, as Palm Beach County’s did on January 1, 2026, when its total surtax dropped from 1% to 0.5%.
- In many counties the surtax applies only to the first $5,000 of a single item, as in Broward County.
Check the Department of Revenue’s current surtax table at least once a year, and every time you open a location or start delivering into a new county. Our pages for Riverview, Fort Lauderdale and West Palm Beach show how the rate differs from county to county.
What Is the Collection Allowance?
When you file and pay electronically and on time, you may deduct a collection allowance of 2.5% of the first $1,200 of tax due, up to $30 per return. File or pay late, or by a method other than electronic, and you lose it. You may also choose to donate the allowance to Florida’s Educational Enhancement Trust Fund.
What Is the Penalty for Filing Late?
According to the Department of Revenue’s return instructions, the penalty for a late return or payment is 10% of the amount due, with a minimum of $50, and the $50 minimum applies even to a late return with no tax due. Interest is also charged on late tax at a floating rate the Department updates on January 1 and July 1 each year.
The cost of a late return is rarely just the penalty. You also lose the collection allowance, and repeated late filings draw attention from the Department.
Who Has to File Electronically?
Businesses that paid $5,000 or more in sales and use tax during the State of Florida’s prior fiscal year (July 1 through June 30) must file returns and pay electronically during the next calendar year. Everyone else may file electronically voluntarily, and doing so is the only way to earn the collection allowance.
How Do You File?
- Total your sales for the period, separating taxable and exempt sales.
- Calculate tax due at the state rate plus surtax for each county where you delivered goods or services.
- Subtract lawful deductions, such as sales for resale supported by a valid resale certificate.
- File the return through the Department’s online filing system or approved software.
- Pay by the deadline, and keep the confirmation number.
- Keep records of sales, exemptions and resale certificates in case of an audit.
What Goes Wrong Most Often?
- Charging the state rate but the wrong surtax, or no surtax at all
- Not updating the rate when a county’s surtax changes
- Treating taxable sales as exempt without documentation
- Missing zero returns
- Recording sales tax collected as revenue, so the books overstate sales
- Forgetting use tax on taxable items bought for the business without tax
How We Help
At The Gabb Group, our sales tax compliance service sets up your point of sale and invoicing to charge the right rate, records tax as a liability rather than revenue, and files every return on time to keep the collection allowance. If you are newly registering, start with our guide to registering for Florida sales tax and reemployment tax. For businesses selling across many states, we work with our partner TaxCloud.
This article is general information about Florida sales tax filing as of its publication date, not tax advice. Confirm current rates and rules with the Florida Department of Revenue.
Questions About Filing Florida Sales Tax
When Is Florida Sales Tax Due?
Returns are due on the 1st of the month after the reporting period and are late if not received by the 20th, or the next business day when the 20th falls on a weekend or holiday.
What Is the Penalty for Filing Sales Tax Late in Florida?
10% of the amount due, with a minimum of $50, even for a late return with no tax due. Interest is also charged on late tax.
Do I Have to File a Florida Sales Tax Return If I Made No Sales?
Yes. Registered businesses must file a return for every reporting period, even with no tax due.
What Is the Florida Collection Allowance?
When you file and pay electronically and on time, you may deduct 2.5% of the first $1,200 of tax due, up to $30 per return.
How Do I Know the Right Surtax Rate?
Use the rate for the county where the goods or services are delivered, from the Department of Revenue’s current surtax table, and check it at least once a year.
