Commercial tax department

Sales and Use Tax Electronic Debit Date If you are filing your January monthly sales and use tax return and payment electronically that is due no later than February 20, you must initiate your payment no later than 5:00 p.m. ET on Friday, February 18 and select a debit date of Tuesday, February 22. (February 20 is a Sunday and Monday, February 21 is a banking holiday.) Sales Tax Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt. Sales tax is added to the price of taxable goods or services and collected from the purchaser at the time of sale. Florida's general state sales tax rate is • Retail sales of new mobile homes - 3% • Amusement machine receipts - 4% • Rental, lease, or license of commercial real property - 5.5% • Electricity - 6.95% Use Tax Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. For example: • If you buy a taxable item in Florida and did not pay sales tax, you owe use tax. • If you buy an item tax exempt intending to resell it, and then use the item in your business or for personal use, you owe use tax. • If you buy a taxable item outside Florida and bring it into (or have it delivered into) Florida, and you did not pay sales tax on the item, you owe use tax. Discretionary Sales Surtax Many Florida counties have a Discretionary Sales Surtax Information (Form DR-15DSS) under the For certain transactions, only the first $5,000 of a taxable ...