Every link below points at a Florida Department of Revenue page, an official form, or the Florida Statutes. Nothing on this site is a substitute for them.
File, pay and register
- Start here Florida Department of Revenue — Sales and Use TaxThe Department's main sales tax page: rates, filing frequency, due dates, the electronic payment deadline and the collection allowance.
- Log in Florida DOR taxpayer portal — direct sign-inThe Revenue Premier sign-in page itself, which is buried several clicks deep from the Department's home page. Bookmark it.
- eFile and Pay Sales and Use TaxThe Department's sales-tax filing gateway, covering enrolled-user and guest-user routes, bulletins and user guides.
- File and Pay Taxes and FeesThe Department's e-Services portal covering every tax type, not just sales and use tax.
- Account Management and RegistrationRegister a new business, add a location, update details, or close an account.
- Taxpayer Education and TutorialsDepartment-produced tutorials and recorded webinars on registration, filing and recordkeeping.
- Contact the Department of RevenueTaxpayer service telephone numbers, local service centre locations and written correspondence addresses.
Forms
- Form DR-1 — Florida Business Tax ApplicationThe paper registration application. Form DR-1A adds an additional business location.
- Form DR-15 — Sales and Use Tax ReturnThe standard return. Form DR-15N holds the line-by-line instructions.
- Form DR-15EZ — Sales and Use Tax Return (EZ)The short-form return, still current in 2026, with instructions at DR-15EZN.
- 2026 edition Form DR-15DSS — Discretionary Sales Surtax InformationThe county-by-county surtax table. Reissued each November for the following calendar year.
- Deadlines Form DR-659 — Calendar of Electronic Payment DeadlinesThe exact date by which each period's electronic payment must be initiated. Worth checking rather than counting back from the 20th.
- All Florida Department of Revenue formsThe complete forms library, including current and prior-year editions.
Law, rules and guidance
- Chapter 212, Florida Statutes — Tax on Sales, Use and Other TransactionsThe governing statute. Key sections: 212.05 rates, 212.054 surtax, 212.11 due dates and estimated tax, 212.12 collection allowance and penalties, 212.18 registration.
- What's new Tax Information Publications (TIPs)How the Department announces rate changes, new exemptions and interest rates. The fastest way to see what changed this year.
- Tax and Interest RatesThe current floating interest rate and daily rate factor.
- Discretionary Sales Surtax overviewThe Department's narrative explanation of how the surtax and the $5,000 cap work.
- Rule Chapter 12A-1, Florida Administrative CodeThe administrative rules interpreting Chapter 212, including which forms are incorporated by reference.
- Florida Sales Tax Holidays and exemptionsHB 7031 (2025) made the back-to-school holiday permanent for the whole month of August and added permanent exemptions for items including batteries, smoke and carbon monoxide detectors, portable generators, sunscreen, insect repellent, life jackets and bicycle helmets.
Related
- Florida homestead exemption referenceA companion site covering Florida's homestead property tax exemption, Save Our Homes, portability and the county property appraisers.
- New York sales tax referenceThe same treatment for New York State's Certificate of Authority, filing frequencies and jurisdiction rates.
Sources
- Florida Department of Revenue — Sales and Use Tax — https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
- Florida Dept. of Revenue forms library — https://floridarevenue.com/Pages/forms_index.aspx
- Chapter 212, Florida Statutes — https://www.flsenate.gov/Laws/Statutes/2025/Chapter212
- Florida Dept. of Revenue — Tax Information Publications — https://floridarevenue.com/taxes/tips/Pages/default.aspx