Florida sales tax debt: how the Department of Revenue collects
Last updated · Reviewed for accuracy against IRS.gov guidance
Florida sales tax is administered by the Florida Department of Revenue. The general state rate is 6%, plus county discretionary sales surtax. Dealers who fall behind face penalties, interest, liens and warrants, and responsible persons can be held personally liable. The Department can enter into stipulated time-payment agreements with dealers who can't pay in full.
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Florida's rate and surtax
The Florida Department of Revenue administers sales and use tax. The general state rate is 6%, with exceptions the Department lists itself: 3% on new mobile homes, 4% on amusement machine receipts and 6.95% on electricity. Most counties add a discretionary sales surtax, which dealers collect and report on the same return.
Remote sellers
Since July 1, 2021, out-of-state retailers with no physical presence in Florida must register and collect when their taxable remote sales into Florida exceeded $100,000 in the previous calendar year; sellers with a physical presence must collect regardless. Many e-commerce businesses discover a Florida balance years later — see multistate nexus if that's your situation.
What late filing costs
Florida charges penalty and interest on late returns and payments, and a minimum penalty applies even when no tax is due on a late return. Because the exact percentage depends on how late you are and whether fraud is alleged, use the figure on your Department notice rather than a number from a third-party site. Interest is set by the Department and published each half-year.
Collection tools
When a dealer doesn't pay, the Department can file a tax warrant (which acts as a lien) in the county records, levy bank accounts, and in serious cases seek to revoke the dealer's certificate of registration — a business can't legally make taxable sales without one. Florida law also allows the Department to hold responsible persons of a business personally liable for collected sales tax that wasn't remitted, similar to the federal Trust Fund Recovery Penalty.
Paying over time and disputing a bill
Dealers who can't pay in full can ask the Department for a stipulated time-payment agreement, typically requiring financial information, a down payment and staying current on new returns. Penalties may be compromised for reasonable cause on request.
To dispute an assessment, follow the protest instructions and deadline on the notice; informal protests go to the Department, and further review goes to the Division of Administrative Hearings or circuit court. Check your options first with the free business tax relief assessment.
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Start the calculatorFrequently asked questions
What is Florida's sales tax rate?
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6% statewide, plus any county discretionary sales surtax. Some items have special rates: 3% on new mobile homes, 4% on amusement machine receipts and 6.95% on electricity.
Do online sellers owe Florida sales tax?
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Since July 1, 2021, out-of-state sellers with no physical presence must collect if their taxable remote sales into Florida exceeded $100,000 in the prior calendar year.
Can Florida revoke my sales tax registration?
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The Department can move to revoke a dealer's certificate of registration for serious, unresolved delinquencies, which stops you legally making taxable sales.
Can I go to jail for not paying Florida sales tax?
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Criminal charges are possible in most states for knowingly keeping collected tax, but the overwhelming majority of cases are handled civilly through billings, penalties, liens and levies. If you've received a criminal investigation notice, talk to a tax attorney before anything else.
Does closing the business end the sales tax debt?
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No. Closing stops new liability from accruing, but assessed tax, penalties and interest remain, and states commonly pursue owners or officers personally for collected-but-unremitted tax.
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Sources
IRS figures on this page (rates, fees, thresholds) verified as of 2026-11-04. See our editorial policy.
TaxSettlementCalculator.com is not a tax firm, law firm, CPA, or government agency and is not affiliated with the IRS or any state tax agency. Estimates are for educational purposes only and are not tax, legal, or financial advice. Results vary based on individual circumstances, and no outcome is guaranteed. We connect users with independent tax relief professionals.