Q: Where and how do I obtain my Sales Tax [registration] for a Florida-based LLC?
Thank you to a business owner in Florida for that great question! After forming a business in Florida, chances are you’ll have to register to pay business taxes, which means submitting a Business Tax Application to the Florida Department of Revenue. Here’s what you need to know:
Do I need to pay Florida Business Tax?
Probably. Florida business taxes (also known as Sales and Use Tax) are added to most transactions involving taxable goods or services. Your business will have to pay this tax—unless your business is a Nonprofit under Florida law, or engages in a tax-exempt business activity.
What business activities are subject to sales and use tax?
According to the Florida Department of Revenue, you must register for Sales and/or Use Tax if your business:
- Conducts retail sales
- Repairs or alters property
- Rents or leases property (building spaces, vehicles, machines, etc.)
- Pays for short-term living accommodations
- Charges admission for an activity (amusement park, recreation facility, etc.)
- Manufactures goods for retail sales
- Sells service warranty contracts
- Operates amusement or vending machines
- Provides a taxable service (cleaning, pest control, etc.)
This list is not exhaustive. If you have questions about whether or not your particular business activities qualify you for Florida’s Sales and/or Use Tax, it might be a good idea to reach out to a Florida CPA.
How do I register with the Florida Department of Revenue?
Registering with the Florida Department of Revenue means submitting a Florida Business Tax Application. This application is comprehensive, which means you’ll be asked to provide general information about your business (name, address, EIN, business type, etc.), in addition to information about your business activities. For instance, you’ll be asked to include any pertinent information about:
- Product sales, repairs, and/or rentals
- Property leases, licenses, and/or rental agreements
- Construction projects
- Services rendered
- Fuel sales
- Business activities involving secondhand goods or scrap metal
- Coin-operated amusement and/or vending machines
- Purchases
The application also asks for information about certain regulated businesses in Florida, but you may skip sections that do not pertain to your business, or select “no” when prompted to give an answer.
What does it cost to register my business with the Florida Department of Revenue?
Submitting a Florida Business Tax Application is free.
Where do I submit my Florida Business Tax Application?
You can either submit your Business Tax Application online or by mail.
Online: Florida Business Tax Application
By Mail:
Account Management MS 1-5730
Florida Department of Revenue
5050 W Tennessee St
Tallahassee, FL 32399-0160
Can I get a business-tax exemption in Florida?
Only certain businesses and business activities qualify for tax exemptions in Florida. For example, Florida Nonprofit businesses that meet federal 501(c)(3) requirements generally qualify for state tax exemptions, as do certain financial institutions (see: FL Stat § 213.12). The state also considers certain items tax-exempt, including groceries, water, and certain farm equipment. For a complete list of exempt items, see: FL Stat § 212.08.
Any business seeking tax-exempt status in Florida must apply for a Consumer Certificate of Exemption.