Florida Sales and Use Tax for Small Business Owners: 2026 Update

Florida sales and use tax touches almost every small business in Fort Myers. Lee County layers half a percent on top of the 6% state rate. Most local sales land at 6.5%.

This year brought new holidays, money back on storm-rated windows, and no more commercial rent tax. Hughes Snell & Co PA, a Fort Myers CPA firm, walks you through each change below.

TL;DR

• Florida sales and use tax starts at 6%. Lee County adds 0.5%, so most Fort Myers sales carry 6.5%.
• The delivery address sets your rate, not where your shop sits.
• HB 7031-E created an outdoor gear holiday that runs through year-end, plus a storm-product refund worth as much as $500.
• Florida stopped taxing commercial rent last October.
• File each return no later than the 20th. Online, on-time filers keep up to $30 per period.

What Is Florida Sales and Use Tax?

Florida sales and use tax is a 6% state tax on goods and some services. Sellers collect sales tax at checkout. Buyers owe use tax when no seller collects it.

Both taxes come from Chapter 212, Florida Statutes. The Department of Revenue (DOR) in Tallahassee runs the program and audits businesses across Southwest Florida.

Most professional services, like legal and accounting work, aren’t taxable. Goods, admissions, hotel stays, and some repairs are. Hughes Snell & Co PA helps Fort Myers owners sort taxable sales from exempt ones.

What Changed in Florida Sales Tax Law for 2026?

Local owners face five big changes. Governor Ron DeSantis signed HB 7031-E on June 29, 2026, and a 2025 law ended the rent tax.

• Back-to-school holiday: Florida now holds it July 20 to Aug. 20 every year.
• Hunting, fishing, and camping holiday: Qualifying gear sells tax-free from Sept. 1 through Dec. 31, 2026. Tackle shops near Fort Myers Beach should update their registers today.
• Propane tanks: Cylinders of 20 pounds or less are now permanently exempt.
• Home hardening refund: Homeowners can reclaim up to $500 of tax paid on impact windows and doors, including garage units. Purchases from July 1, 2026 through June 30, 2029 qualify.
• Commercial rent: Florida’s tax on business rent ended Oct. 1, 2025.

Window installers still collect tax when they sell. Their customers then file a refund claim with the state.

If your landlord still adds tax to your monthly lease bill, ask why. That line item shouldn’t appear anymore. The Fort Myers CPAs at Hughes Snell & Co PA review lease bills for leftover rent tax.

How Much Is Sales Tax in Fort Myers and SWFL?

Shops in Fort Myers charge 6.5%: 6% for the state plus Lee County’s 0.5% discretionary sales surtax. The DOR’s 2026 rate chart shows that local levy running until the end of 2028.

Your rate follows where the item lands. A furniture store on McGregor Boulevard that delivers a sofa to Naples charges 6%, not 6.5%.

Some rate websites list Lee at “up to 7.5%.” That number comes from ZIP codes that cross into neighboring counties. Every address within Lee pays 6.5%.

The surtax also has a cap: it applies only to the first $5,000 of any single item. An $8,000 machine delivered locally carries $480 in state tax and $25 in surtax, for $505 total. Hughes Snell & Co PA checks point-of-sale rate settings for Fort Myers retailers.

Do Online Sellers Owe Florida Sales and Use Tax?

Yes. A remote seller must collect once it has a physical presence here. It must also collect after passing $100,000 in taxable Florida sales during the prior calendar year. That economic nexus rule took effect July 1, 2021. Remote sellers also charge the county surtax at each buyer’s delivery address.

Marketplace facilitators like Amazon, Etsy, and eBay handle tax on orders placed through their sites. You still charge it on checkouts from your own Shopify or WooCommerce store.

Take a Cape Coral candle maker selling on Etsy and through a personal website. The marketplace covers its own orders. The maker charges 6.5% on direct sales shipped to Lee County addresses, a split we explain in our post on Florida sales tax for online retailers.

Most SaaS and digital downloads aren’t taxable in Florida. Hughes Snell & Co PA registers remote sellers for Fort Myers e-commerce brands.

How Do Fort Myers Businesses File and Pay?

Local owners register with the DOR, charge tax at every sale, and file Form DR-15 on a schedule the state assigns.

• Register online with Form DR-1. There’s no fee.
• List tax as its own line on every receipt.
• Pay and file by day 20 of the following month.
• Send a return even when you owe $0.

The DOR sets your filing frequency by how much tax you collect. Smaller collectors get quarterly, semiannual, or annual schedules.

On-time electronic filers keep a collection allowance. It equals 2.5% of the first $1,200 in tax due, capped at $30. A monthly filer can hold on to $360 a year.

Late returns cost 10% of the tax due, with a $50 minimum. That penalty hits zero-dollar filings too. The tax services team at Hughes Snell & Co PA keeps Fort Myers clients ahead of every deadline.

What Use Tax Traps Hit Fort Myers Businesses?

The biggest trap is buying equipment online from a seller outside Florida that charges no tax. That purchase triggers use tax.

Say a coffee shop in the River District buys a $4,000 espresso machine from an Ohio company. The invoice shows no tax. The shop owes $260, which covers the state’s 6% and the 0.5% county surtax.

Other common culprits include card terminals, kitchen gear, and boat parts shipped from other states.

Report these on your DR-15 the same month you buy the item. The DOR checks for missed use tax during audits, so log these purchases as they happen.

A resale certificate (Form DR-13) won’t protect you here. That certificate covers inventory you resell, not supplies your business uses. Hughes Snell & Co PA runs use tax reviews for Fort Myers companies before an auditor does.

Florida Sales and Use Tax FAQs

What Is the Sales Tax Rate in Fort Myers, FL?

Fort Myers sales tax is 6.5%. That total combines Florida’s 6% base rate and Lee County’s half-percent surtax.

What Is the Difference Between Sales Tax and Use Tax?

A merchant puts sales tax on your receipt. You pay use tax yourself if a merchant skipped Florida tax. Many out-of-state web orders work that way.

Do I Have to File a Florida Sales Tax Return if I Had No Sales?

Yes. Florida requires a return for every period, even at $0. A late zero return still triggers the $50 minimum penalty.

Is Commercial Rent Taxed in Florida in 2026?

No. The state repealed it effective October 1, 2025. Parking, storage, and hotel rooms remain taxable.

Do Online Sellers Have to Collect Florida Sales Tax?

Yes, after topping $100,000 of taxable sales into the state last year. Opening a location here also triggers it. Marketplaces handle their own platform orders.

When Is Florida Sales Tax Due?

Returns are due on the 1st and become late after the 20th of the following month. When that day falls on a weekend or holiday, you get until the next business day.

How Do I Get the Florida Home Hardening Tax Refund?

Homeowners apply to the DOR after buying qualifying impact glass, entry doors, or garage units, using Form DR-26HH. The refund tops out at $500 per home, and applications stay open through Sept. 30, 2029.

Get Florida Sales and Use Tax Help in Fort Myers

For Fort Myers owners, Florida sales and use tax comes down to three habits: charge 6.5%, file by the 20th, and track the 2026 law changes. Hughes Snell & Co PA sets up rates, files returns, and reviews past filings for retailers, restaurants, contractors, and online sellers across Southwest Florida.

Call (239) 939-2233 or schedule a consultation to get your sales tax setup checked.