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Florida Sales Tax Guide
Florida sales & use tax

Filing frequency and due dates

Returns are due on the 1st and late after the 20th — but electronic payments run on an earlier clock, and that catches people out every month.

Reviewed against published state sources on August 21, 2026. Rules and figures change — always confirm with the agency before acting.

Filing frequency

The Department assigns a reporting frequency based on the amount of sales and use tax collected annually.

Tax collected annuallyFiling frequencyReturn is late after
More than $1,000MonthlyDue on the 1st, late after the 20th of the following month
$501 – $1,000QuarterlyDue after the close of each calendar quarter
$101 – $500SemiannualDue after the close of each half-year
$100 or lessAnnualDue after the close of the calendar year

The 20th of the month

Returns and payments are due on the 1st day of the month following each reporting period and are late after the 20th. Section 212.11(1), Florida Statutes, adds that if the 20th falls on a Saturday, Sunday, or federal or state legal holiday, a return is accepted as timely if postmarked on the next succeeding workday.

Electronic payments run on an earlier clock

The Department instructs electronic filers to initiate the payment and receive a confirmation number no later than 5:00 p.m. Eastern time on the business day before the 20th. That is an earlier cut-off than the paper deadline, and it is the single most commonly misstated Florida deadline online.

The Department publishes the exact electronic initiation date for each period in Form DR-659, its calendar of electronic payment deadlines. Because banking holidays shift these dates, check DR-659 rather than counting back from the 20th yourself.

Upcoming monthly deadlines

Dates below are calculated from the statutory rules. The electronic column is the general “business day before the 20th” rule and can shift for banking holidays — confirm against Form DR-659.

Reporting periodReturn dueLate after (paper)Electronic payment initiated by
September 2026October 1, 2026Tuesday, October 20, 2026Monday, October 19, 2026
October 2026November 1, 2026Friday, November 20, 2026Thursday, November 19, 2026
November 2026December 1, 2026Sunday, December 20, 2026 → Monday, December 21Friday, December 18, 2026
December 2026 / Q4 / 2nd half / annualJanuary 1, 2027Wednesday, January 20, 2027Tuesday, January 19, 2027
January 2027February 1, 2027Saturday, February 20, 2027 → Monday, February 22Friday, February 19, 2027
February 2027March 1, 2027Saturday, March 20, 2027 → Monday, March 22Friday, March 19, 2027
March 2027 / Q1April 1, 2027Tuesday, April 20, 2027Monday, April 19, 2027

Returns with no tax due

The Department states plainly that a return must be filed for each reporting period even if no tax is due. A period with zero sales still needs a return; skipping it can produce a late-filing penalty with a $50 minimum.

Estimated tax

Section 212.11(4), Florida Statutes, requires a dealer who paid $200,000 or more in tax for the preceding state fiscal year to remit estimated sales tax. The estimate is 60% of one of three permitted bases — the current month's liability, the tax reported for the same month of the preceding calendar year, or the average monthly liability for the preceding calendar year — remitted by electronic funds transfer by the 20th of the month.

Electronic filing mandate

A business that paid $5,000 or more in sales and use tax during Florida's prior fiscal year (July 1 – June 30) is required by s. 213.755 to file and pay electronically during the next calendar year. Note this is $5,000 — an older $20,000 figure still circulates on third-party sites.

Common questions

What happens if the Florida sales tax due date falls on a weekend?
Under s. 212.11(1), Florida Statutes, if the 20th falls on a Saturday, Sunday, or federal or state legal holiday, a paper return is accepted as timely if postmarked on the next succeeding workday.
Is the electronic payment deadline the same as the paper deadline?
No. The Department of Revenue instructs electronic filers to initiate payment and receive a confirmation number no later than 5:00 p.m. Eastern on the business day before the 20th. Exact dates for each period are published in Form DR-659.
How does Florida decide whether I file monthly or quarterly?
Frequency follows the amount of tax collected annually: more than $1,000 is monthly, $501 to $1,000 quarterly, $101 to $500 semiannual, and $100 or less annual.
Who has to pay estimated Florida sales tax?
A dealer who paid $200,000 or more in tax for the preceding state fiscal year, under s. 212.11(4), Florida Statutes. The estimated amount is 60% of one of three permitted measurement bases.

Sources

  1. Florida Department of Revenue — Sales and Use Tax — https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
  2. s. 212.11, Florida Statutes — returns, due dates, estimated tax — https://www.flsenate.gov/Laws/Statutes/2025/212.11
  3. s. 213.755, Florida Statutes — electronic filing mandate — https://www.flsenate.gov/Laws/Statutes/2025/213.755
  4. Form DR-659, Calendar of Electronic Payment Deadlines — https://floridarevenue.com/forms_library/current/dr659.pdf
  5. TIP #26ADM-01, postmark date guidance (January 28, 2026) — https://floridarevenue.com/taxes/tips/Documents/TIP_26ADM-01.pdf