Are consulting, marketing, or professional services taxable in Florida?

No. Florida sales tax applies to sales of tangible personal property and to a short, specifically enumerated list of services — it does not reach most professional or personal services. A consultant, marketing agency, accountant, attorney, web designer, or personal trainer generally has nothing to collect on their service fees. The exceptions are narrow: nonresidential cleaning, commercial pest control, and detective, burglar-protection, and other security services are taxable. If your service is not on that enumerated list and you are not selling a physical product, you likely have no Florida sales tax obligation on the service itself.

Do I still pay sales tax on my Florida commercial rent?

No. Florida repealed its sales tax on commercial real property rentals effective October 1, 2025. For occupancy periods beginning on or after that date, no state sales tax or discretionary sales surtax applies to rent for offices, retail space, warehouses, or self-storage. Florida had been the only state taxing commercial leases; the rate had already dropped from 4.5% to 2% on June 1, 2024, before the full repeal. One thing did not change: transient rentals — living or sleeping accommodations rented for six months or less, like hotels and short-term lodging — remain taxable at 6% plus surtax plus the local tourist development tax.

What is the sales tax rate in Lake County and Central Florida?

Florida's state sales tax rate is 6%. Counties may add a discretionary sales surtax on top. Lake County adds 1%, for a combined 7% rate in 2026. Surtax rates vary by county and change periodically, so a business delivering into multiple counties has to apply the rate for the county where the item is delivered. For a single item of tangible personal property, the surtax applies only to the first $5,000 of the sale — but that $5,000 cap does not apply to taxable services or to rentals, where the surtax runs on the full amount.

Is labor taxable in Florida?

It depends on what the labor produces. Standalone service labor that is not on Florida's enumerated list of taxable services generally is not taxed. But labor that is part of selling a taxable product is: if you fabricate a new item, the labor to make it is part of a taxable sale, and if you sell parts along with your work, the parts are taxable. The enumerated taxable services — nonresidential cleaning, commercial pest control, and security and detective services — are taxed on the full charge, labor included. When taxable and nontaxable charges appear on the same invoice, how you itemize them can change what is taxed, which is worth getting right before the first invoice goes out.

Do I have to collect Florida sales tax if I sell into Florida from another state?

You do once you cross the economic nexus threshold. An out-of-state seller with more than $100,000 in Florida sales in the prior calendar year must register with the Florida Department of Revenue and collect sales tax on taxable sales delivered into the state. If you sell exclusively through a marketplace like Amazon or Etsy, the marketplace is generally required to collect and remit Florida tax on those sales for you, but your own direct sales still count toward — and can trigger — the registration requirement.

What happens if I don't register or file a Florida sales tax return on time?

Registration itself is free through Form DR-1, so there is no cost to getting compliant up front. Filing or paying late is where it gets expensive: Florida charges a late penalty of 10% of the tax owed, with a minimum of $50 — and that $50 minimum applies even when no tax is due for the period, so a skipped $0 return still costs you. Interest accrues on unpaid tax as well. Returns are due the 1st and late after the 20th of the month following each reporting period. Filing on time also lets you keep the collection allowance (2.5% of the first $1,200 of tax, up to $30) that you forfeit on a late return.

Florida Sales Tax for Service Businesses: A CPA's Guide

Florida Sales Tax for Service Businesses: What You Actually OweBy Timothy LeGendre, CPA · Florida License #AC62625 · Last reviewed 2026-07-02A Florida CPA's guide to sales tax for service businesses: which services are taxable, the 2025 commercial-rent repeal, and how to register and file.Most service businesses in Florida owe no sales tax on the services they sell. Florida taxes sales of tangible personal property at 6% state plus a county discretionary surtax (Lake County adds 1%, a combined 7% in 2026) and taxes only a short enumerated list of services — nonresidential (commercial) cleaning, commercial pest control, and detective/burglar/security services. Most professional and personal services are not taxed. Service owners run into three obligations: an enumerated taxable service, selling physical products alongside the service (parts, prints, retail goods, or a fabricated item — the labor to make a new item rides along as taxable), and use tax at the same rate on their own untaxed purchases. The big 2025 change: Florida repealed its sales tax on commercial rent effective October 1, 2025 (the rate had fallen from 4.5% to 2% on June 1, 2024 first), though transient rentals of six months or less stay taxable. Out-of-state sellers with over $100,000 of prior-year Florida sales must register. You register free via Form DR-1; returns are late after the 20th of the following month; late filing costs 10% of the tax with a $50 minimum that applies even to a zero return.

Frequently asked questions

Are consulting, marketing, or professional services taxable in Florida?: No. Florida sales tax applies to sales of tangible personal property and to a short, specifically enumerated list of services — it does not reach most professional or personal services. A consultant, marketing agency, accountant, attorney, web designer, or personal trainer generally has nothing to collect on their service fees. The exceptions are narrow: nonresidential cleaning, commercial pest control, and detective, burglar-protection, and other security services are taxable. If your service is not on that enumerated list and you are not selling a physical product, you likely have no Florida sales tax obligation on the service itself.
Do I still pay sales tax on my Florida commercial rent?: No. Florida repealed its sales tax on commercial real property rentals effective October 1, 2025. For occupancy periods beginning on or after that date, no state sales tax or discretionary sales surtax applies to rent for offices, retail space, warehouses, or self-storage. Florida had been the only state taxing commercial leases; the rate had already dropped from 4.5% to 2% on June 1, 2024, before the full repeal. One thing did not change: transient rentals — living or sleeping accommodations rented for six months or less, like hotels and short-term lodging — remain taxable at 6% plus surtax plus the local tourist development tax.
What is the sales tax rate in Lake County and Central Florida?: Florida's state sales tax rate is 6%. Counties may add a discretionary sales surtax on top. Lake County adds 1%, for a combined 7% rate in 2026. Surtax rates vary by county and change periodically, so a business delivering into multiple counties has to apply the rate for the county where the item is delivered. For a single item of tangible personal property, the surtax applies only to the first $5,000 of the sale — but that $5,000 cap does not apply to taxable services or to rentals, where the surtax runs on the full amount.
Is labor taxable in Florida?: It depends on what the labor produces. Standalone service labor that is not on Florida's enumerated list of taxable services generally is not taxed. But labor that is part of selling a taxable product is: if you fabricate a new item, the labor to make it is part of a taxable sale, and if you sell parts along with your work, the parts are taxable. The enumerated taxable services — nonresidential cleaning, commercial pest control, and security and detective services — are taxed on the full charge, labor included. When taxable and nontaxable charges appear on the same invoice, how you itemize them can change what is taxed, which is worth getting right before the first invoice goes out.
Do I have to collect Florida sales tax if I sell into Florida from another state?: You do once you cross the economic nexus threshold. An out-of-state seller with more than $100,000 in Florida sales in the prior calendar year must register with the Florida Department of Revenue and collect sales tax on taxable sales delivered into the state. If you sell exclusively through a marketplace like Amazon or Etsy, the marketplace is generally required to collect and remit Florida tax on those sales for you, but your own direct sales still count toward — and can trigger — the registration requirement.
What happens if I don't register or file a Florida sales tax return on time?: Registration itself is free through Form DR-1, so there is no cost to getting compliant up front. Filing or paying late is where it gets expensive: Florida charges a late penalty of 10% of the tax owed, with a minimum of $50 — and that $50 minimum applies even when no tax is due for the period, so a skipped $0 return still costs you. Interest accrues on unpaid tax as well. Returns are due the 1st and late after the 20th of the month following each reporting period. Filing on time also lets you keep the collection allowance (2.5% of the first $1,200 of tax, up to $30) that you forfeit on a late return.