Who needs a Florida business tax registration (sales and use tax, reemployment tax) in Florida?

Issued by Florida Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Florida

The Florida table lists this for every kind of business.

One application covers the sales and use tax certificate and the reemployment (unemployment) tax account; have the EIN first. The state rate is 6% plus the county’s discretionary surtax. Register before the first sale or hire.

Checked Oct 17, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Florida Department of Revenue.

Sources and dates

Florida Department of Revenue account management and registration page; Form DR-1. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.