Florida generally doesn’t tax out-of-state purchases unless the seller has a physical presence in Florida (like a store or warehouse) and collects Florida sales tax at the point of sale. This means if you buy something online from a company based outside Florida, you usually won’t pay Florida sales tax.
Use Tax: Your Responsibility
However, Florida residents are responsible for paying “use tax” on purchases made out-of-state where sales tax wasn’t collected. This use tax is equal to the Florida sales tax rate (currently 6%, plus potentially additional local rates). Think of it as self-assessing sales tax.
- Determine the applicable rate: Your local county and city might have additional sales taxes. Consult the Florida Department of Revenue website for the precise rate in your area. Calculate the use tax: Multiply the purchase price by the combined state and local sales tax rate. Report and pay: Florida’s Department of Revenue provides forms and instructions for reporting and paying use tax. You’ll typically need to include this on your Florida state income tax return.
Exceptions and Special Cases
Some situations are more complex. For example, large purchases, repeated purchases from the same out-of-state vendor, or sales involving specific types of goods may fall under different regulations. Always consult the Florida Department of Revenue’s website or a tax professional for guidance in these situations.
Common Scenarios and Best Practices
Online Purchases: If you buy online and the seller doesn’t collect Florida sales tax, you’re likely responsible for paying the use tax. Out-of-State Retailers with a Florida Presence: Be aware that some out-of-state retailers *do* have physical locations in Florida. They’re required to charge Florida sales tax. Keep Records: Maintain accurate records of your out-of-state purchases to simplify the use tax reporting process. This includes receipts and purchase confirmations.
Disclaimer
This information is for general guidance only and doesn’t constitute tax advice. Consult a tax professional for personalized advice regarding your specific circumstances. Always refer to the official Florida Department of Revenue website for the most up-to-date information and regulations.
