Florida Sales Tax Simplified: Rates, Exemptions & Compliance

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UNDERSTANDING FLORIDA'S SALES TAX RATES
A Comprehensive Overview
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SALES TAX OVERVIEW

• Key Points
• State Sales Tax 6
• County Surtaxes Vary by county (0.5 to 1.5)
• Total Rate Can exceed 6 depending on location.

• Example
• Orlando (Orange County) 6 state 0.5 county
  6.5 total.
• Miami-Dade County 6 state 1 county 7
  total.

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BASE STATE SALES TAX RATE

• Floridas base sales tax is consistently 6.
• Important for businesses to understand this fixed
  rate.

• Example
• If a business sells a product for 100, the sales
  tax collected would be 6.

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COUNTY SURTAXES EXPLAINED

• Key Points
• Counties can impose additional surtaxes.
• Ranges from 0.5 to 1.5.

• Examples
• Alachua County 6 1.5 7.5 total.
• Levy County No surtax, total remains 6.

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RECENT CHANGES TO SALES TAX

• General sales tax remains at 6.
• Digital goods/services now taxed at 4
  (previously 3).

• Example
• A software purchase costing 50 will now incur a
  2 sales tax instead of 1.50.

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EXEMPTIONS AND HOLIDAYS

• Sales Tax Holidays
• Back-to-school items exempt during a designated
  period.
• Disaster preparedness supplies also exempt during
  certain dates.

• Example
• During the back-to-school holiday, a backpack
  priced at 30 is tax-free.

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UNDERSTANDING USE TAX

• Use tax applies to out-of-state purchases used in
  Florida.
• Rate 6 (same as sales tax).

• Example
• If a resident buys furniture online for 500
  without paying sales tax, they owe 30 in use tax.

MANAGING USE TAX OBLIGATIONS

• Individuals and businesses must track their
  purchases.
• Accurate reporting is crucial to avoid penalties.

• Example
• A business buying office supplies online for 200
  must report 12 as use tax if no sales tax was
  collected.

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NEXUS LAWS IN FLORIDA

• Physical Nexus Presence in Florida (office,
  warehouse).
• Economic Nexus 100,000 in sales or 200
  transactions in the state.

• Example
• A company selling 150,000 in goods online to
  Florida residents must collect sales tax due to
  economic nexus.

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ECONOMIC NEXUS REGULATIONS

• Out-of-state sellers must collect sales tax if
  they exceed the sales threshold.
• Keeps taxation equitable for in-state and
  out-of-state sellers.

• Example
• An online retailer with 120,000 in sales to
  Florida must charge sales tax to customers.

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AFFILIATE AND CLICK-THROUGH NEXUS

• Key Points
• Affiliate Nexus If a business pays for
  advertising via Florida-based affiliates, they
  may owe sales tax.
• Click-Through Nexus Sellers with links on
  Florida websites must collect tax if they meet
  sales thresholds.

• Example
• An online store using a Florida blog for
  advertising that generates 50,000 in sales may
  be required to collect sales tax.

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COMPLIANCE AND RESOURCES

• Key Points
• Florida Department of Revenue Primary resource
  for tax guidelines.
• Regular updates and audits help maintain
  compliance.

• Example
• Businesses can access online tutorials and FAQs
  on the Department of Revenue website for clarity
  on tax obligations.

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