Do I need a sales tax permit in Florida?

Anyone who wants to do business in Florida as a dealer must apply to the Department of Revenue for a certificate of registration for each place of business before starting that business. Florida calls the registration a Florida sales and use tax Certificate of Registration. For a seller outside Florida, the economic nexus threshold is $100,000 in sales in the previous calendar year. Florida's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · Florida

How to Get a Florida Sales and Use Tax Certificate of Registration

The short answer. In Florida, the registration a business must hold before it makes sales subject to Florida sales tax is a Florida sales and use tax Certificate of Registration, issued by the Florida Department of Revenue.

Florida Sales and Use Tax Certificate of Registration at a Glance

What Florida calls it	Florida Sales and Use Tax Certificate of Registration
Issued by	Florida Department of Revenue
How to apply	Online or paper
Fee	Not confirmed
Security deposit or bond	May be required
Expires	Not confirmed
Several locations	One for each location
Local sales tax	Depends (see Local taxes)
Threshold for sellers outside the state	$100,000 in sales

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a Florida Sales and Use Tax Certificate of Registration

Anyone who wants to do business in Florida as a dealer must apply to the Department of Revenue for a certificate of registration for each place of business before starting that business.

For a seller outside Florida, the economic nexus threshold is $100,000 in sales in the previous calendar year. Florida's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Florida Department of Revenue. You can apply online or on a paper application. Go to Florida's registration page.

Florida requires your registration to be displayed at the place of business.

What It Costs

We have not confirmed whether Florida charges a fee for the sales and use tax Certificate of Registration; check with the Florida Department of Revenue.

Florida may require security, such as a bond or deposit. The Department requires a cash deposit, surety bond or irrevocable letter of credit when it finds security necessary to ensure compliance, for example when your earlier certificate was revoked, a tax warrant against you is unsatisfied, you seek an additional registration while owing $2,500 or more, or you have no permanent Florida location and there is evidence you will not remit the tax.

Does It Expire?

We have not confirmed whether the sales and use tax Certificate of Registration expires; check with the Florida Department of Revenue.

More Than One Location

A business needs a separate sales and use tax Certificate of Registration for each place of business in Florida.

Local Sales Taxes in Florida

Your state registration covers every county's discretionary sales surtax, which the Department collects with the state tax. If you rent short-term accommodations, many counties collect their own tourist development and other transient rental taxes directly, so you may also report to the county.

More for Florida Businesses

Florida resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Florida LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Florida, for selling only through a marketplace.

Frequently Asked Questions

: Anyone who wants to do business in Florida as a dealer must apply to the Department of Revenue for a certificate of registration for each place of business before starting that business. Florida calls the registration a Florida sales and use tax Certificate of Registration. For a seller outside Florida, the economic nexus threshold is $100,000 in sales in the previous calendar year. Florida's own rule sets which sales count toward it and when registration must follow.
: We have not confirmed whether Florida charges a fee for the sales and use tax Certificate of Registration; check with the Florida Department of Revenue. Florida may require security, such as a bond or deposit. The Department requires a cash deposit, surety bond or irrevocable letter of credit when it finds security necessary to ensure compliance, for example when your earlier certificate was revoked, a tax warrant against you is unsatisfied, you seek an additional registration while owing $2,500 or more, or you have no permanent Florida location and there is evidence you will not remit the tax.
: We have not confirmed whether the sales and use tax Certificate of Registration expires; check with the Florida Department of Revenue.
: A business needs a separate sales and use tax Certificate of Registration for each place of business in Florida.
: Your state registration covers every county's discretionary sales surtax, which the Department collects with the state tax. If you rent short-term accommodations, many counties collect their own tourist development and other transient rental taxes directly, so you may also report to the county.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified Florida sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.18.htmlFla. Stat. 212.18, Administration of law; registration of dealers
leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.0596.htmlFla. Stat. 212.0596, Taxation of remote sales
leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.14.htmlFla. Stat. 212.14, Departmental powers; security
leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.054.htmlFla. Stat. 212.054, Discretionary sales surtax; administration
flrules.org/gateway/ruleNo.asp?id=12A-1.060Fla. Admin. Code R. 12A-1.060, Registration
floridarevenue.com/taxes/registrationFlorida DOR: Account Registration
floridarevenue.com/Forms_library/current/dr1n.pdfForm DR-1N, Registering Your Business (R. 01/26)
floridarevenue.com/Forms_library/current/guides/gt300015.pdfGT-300015, Business Owner's Guide for the Major Florida Taxes (R. 11/25)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.