County surtax adds to the state rate
Many Florida counties add a discretionary sales surtax on top of the 6% state rate, and some counties have none. The surtax that applies is the rate of the county where the item is delivered. The Department of Revenue posts each county's rate every year on Form DR-15DSS.
Contact: Florida Department of Revenue Taxpayer Services, (850) 488-6800, Monday through Friday (excluding holidays); floridarevenue.com
Official source
What the official pages say
- Many Florida counties have a discretionary sales surtax, which is a county tax. (source)
- The surtax rate is set by the county where the item is delivered. (source)
- To find the total rate, add the county surtax to the state rate. For example, a county with a 1% surtax has a 7% total rate. (source)
- Surtax rates vary by county, and some counties have no surtax. (source)
- The county rates are listed on Form DR-15DSS, which is updated every November. (source)
- For some sales, only the first $5,000 of a taxable sale is subject to the surtax. (source)
Filing returns and due dates
Registered sellers file a sales tax return monthly, quarterly, twice a year, or once a year. Returns and payments are due on the 1st and are late after the 20th of the following month. A return must be filed for every period even when no tax is due, and the state offers free online filing.
Contact: Florida Department of Revenue Taxpayer Services, (850) 488-6800, Monday through Friday (excluding holidays); floridarevenue.com
Official source
What the official pages say
- Returns can be due monthly, quarterly, twice a year, or once a year. (source)
- Returns and payments are due on the 1st and are late after the 20th of the month after each reporting period. (source)
- You must file a return for every period, even if no tax is due. (source)
- When no tax is due, you can file by phone at 800-550-6713. (source)
- The state's eFile and Pay website is free to use. (source)
- Filing and paying on time electronically earns a collection allowance of 2.5% of the first $1,200 of tax due, up to $30 per location. (source)
Flea market and craft show sellers: carry your sales tax certificate
The Florida Department of Revenue says a business with sales subject to sales tax must register before it starts doing business. After registering, the business gets a Certificate of Registration and an Annual Resale Certificate by mail. Flea market vendors and other sellers at temporary locations must have the certificate with them there.
Official source
What the official pages say
- A business with taxable sales must register for Florida sales and use tax before starting business. (source)
- Registered businesses get a Certificate of Registration and an Annual Resale Certificate by mail. (source)
- Flea market vendors and other temporary-location sellers must have their certificate with them. (source)
Florida's 6% state sales tax rate
Florida's general state sales tax rate is 6%. The tax is added to the price and collected from the buyer when the sale happens. Sellers must show Florida sales tax separately on each receipt, and the state tax and county surtax may be shown as one total.
Contact: Florida Department of Revenue Taxpayer Services, (850) 488-6800, Monday through Friday (excluding holidays); floridarevenue.com
Official source
What the official pages say
- Florida's general state sales tax rate is 6%. (source)
- Sales tax is added to the price and collected from the buyer at the time of sale. (source)
- Sellers must list Florida sales tax separately on each invoice or receipt. (source)
- State tax and county surtax can be shown as one total or separately. (source)
- Since July 1, 2021, tax is figured to the third decimal place and rounded up to the next cent if that digit is more than 4. (source)
Florida's home-based business law
Florida Statutes 559.955 says local governments cannot license or regulate a qualifying home-based business differently from other businesses, and such a business may operate in a residential zone. A home-based business pays only the chapter 205 business taxes of the county and city where it is located. To qualify, it must meet conditions on employees, parking, appearance and retail sales.
Official source
What the official pages say
- A qualifying home-based business may operate in an area zoned for residential use. (source)
- It is subject only to chapter 205 business taxes in the county and city where it is located. (source)
- Up to two employees or contractors who do not live at the home may work there. (source)
- Retail sales may not take place in a building other than the home itself. (source)
- The business activities must be secondary to living in the home. (source)
- The law does not override condominium, cooperative or homeowners' association documents. (source)
LLC filing fees in Florida
The Division of Corporations fee table lists $100 to file a new Florida LLC plus a required $25 registered agent fee. With an optional certified copy and certificate of status, the table's total is $160. The annual report costs $138.75, or $538.75 if it arrives after May 1.
Contact: Florida Division of Corporations, dos.fl.gov/sunbiz
Official source
What the official pages say
- Filing a new Florida LLC costs $100. (source)
- The registered agent fee of $25 is required. (source)
- The fee table's total, which includes the optional extras, is $160. (source)
- An LLC annual report costs $138.75, or $538.75 if it is received after May 1. (source)
- A sole proprietor is the default if you do business without registering any other kind of business. (source)
Local business tax receipt
Under Florida Statutes chapter 205, counties and cities may charge a local business tax for the right to do business in their area. Receipts go on sale July 1, are due by September 30, and expire the next September 30. Running a business without a required receipt adds a penalty of 25% of the tax due.
Penalty: 10% for an October late renewal plus 5% for each later month (capped at 25%); 25% of the tax due for operating without a required receipt; civil action and up to $250 if unpaid 150 days after the first notice (Florida Statutes 205.053).
Contact: Your county tax collector and city business tax office
Official source
What the official pages say
- A county may charge a business tax for the privilege of doing business there. (source)
- A city may also charge a business tax on anyone with a permanent business location or branch office in the city. (source)
- Receipts go on sale July 1, are due by September 30, and expire September 30 of the next year. (source)
- A late renewal adds a 10% penalty for October. (source)
- Doing business without a required receipt adds a penalty of 25% of the tax due. (source)
- Not paying within 150 days of the first notice can bring civil action and a penalty of up to $250. (source)
Register with the state before selling taxable items
Florida taxes each retail sale unless the sale is exempt, and making goods to sell at retail is on the state's list of activities that need registration. Sellers register each location online or with a paper Form DR-1. After registering, the state sends a Certificate of Registration and an Annual Resale Certificate, and the Certificate of Registration must be displayed where it is easy to see.
Contact: Florida Department of Revenue Taxpayer Services, (850) 488-6800, Monday through Friday (excluding holidays); floridarevenue.com
Official source
What the official pages say
- Every sale in Florida is taxable unless the sale is exempt. (source)
- Making or producing goods to sell at retail is one of the activities that requires registering with the Department of Revenue. (source)
- Businesses register each location, either online or with a paper Form DR-1. (source)
- After registering, you get a Certificate of Registration (Form DR-11) and an Annual Resale Certificate (Form DR-13). (source)
- The Certificate of Registration has to be displayed where people can see it at your business location. (source)
- A sole owner registers using a Social Security number. (source)
- You can check back online for your certificate number after three business days. (source)
Registering a business name (fictitious name)
Florida's Fictitious Name Act says you may not do business under a name other than your legal name until you register it with the Division of Corporations. Registration costs $50 and lasts until December 31 of the fifth calendar year, and renewal costs $50. Before registering, the name must be advertised at least once in a newspaper in your county.
Penalty: A business that does not comply cannot bring a lawsuit in a Florida court about that business until it complies (Florida Statutes 865.09(9)).
Contact: Florida Division of Corporations, dos.fl.gov/sunbiz
Official source
What the official pages say
- A fictitious name is any business name other than your own legal name. (source)
- You must register a fictitious name with the Division of Corporations before doing business under it. (source)
- At least one registrant must certify that the name was advertised at least once in a newspaper in the county of the main business location. (source)
- Registering a fictitious name costs $50. (source)
- Renewing a fictitious name costs $50. (source)
- A registration expires on December 31 of the fifth calendar year. (source)
- Registering a fictitious name does not reserve the name against other people's future use. (source)
Selling at craft shows, fairs and trade shows
Florida law says a trade show or convention exhibitor whose agreement allows taxable retail sales must register as a dealer and collect tax. An exhibitor whose agreement forbids taxable sales does not have to register. The people running the show must let the Department of Revenue inspect exhibitor agreements.
Contact: Florida Department of Revenue Taxpayer Services, (850) 488-6800, Monday through Friday (excluding holidays); floridarevenue.com
Official source
What the official pages say
- An exhibitor is someone with an agreement to display goods or services at a convention or trade show. (source)
- An exhibitor whose agreement forbids taxable sales does not have to register as a dealer. (source)
- An exhibitor who makes taxable retail sales must register as a dealer and collect the tax. (source)
- Show organizers must make exhibitor agreements available to the Department of Revenue for inspection. (source)
Selling shells: live vs. empty
Shells with live animals inside cannot be sold unless the seller has a commercial saltwater products license (SPL). FWC's definition of a saltwater product leaves out non-living shells. FWC also says marine life caught recreationally may not be sold. An SPL holder may sell only to a licensed Florida wholesale dealer.
Contact: FWC, 620 S. Meridian St., Tallahassee, FL, (850) 488-4676
Official source
What the official pages say
- Shells with live animals inside cannot be sold unless the seller holds a commercial saltwater products license. (source)
- FWC's definition of a saltwater product excludes non-living shells. (source)
- The definition includes snails, echinoderms, sea stars and urchins. (source)
- Sale of recreationally caught marine life is prohibited. (source)
- An SPL is needed to sell saltwater products, and the holder may sell only to a licensed Florida wholesale dealer. (source)
- Businesses applying for a commercial saltwater license must first register with the Division of Corporations. (source)
Selling through online selling platforms
Since July 1, 2021, Florida has required large online selling platforms that handle sales for other sellers to register and collect Florida tax. When a platform certifies that it will collect the tax, the seller does not collect tax on those sales and leaves them off the seller's own return. Sellers still collect tax on Florida sales they make outside the platform, such as in person.
Contact: Florida Department of Revenue Taxpayer Services, (850) 488-6800, Monday through Friday (excluding holidays); floridarevenue.com
Official source
What the official pages say
- A platform that is required to register must certify to its sellers that it will collect and send in the Florida tax on sales made through it. (source)
- Once the platform certifies this, the seller must not collect the tax and must leave those sales off the seller's own return. (source)
- Sellers with a Florida presence must register and collect tax on Florida sales they make outside the platform. (source)
- Out-of-state sellers must collect Florida tax if their taxable sales into Florida were over $100,000 in the previous calendar year. (source)
- The rule took effect July 1, 2021. (source)
CITES shells and corals need permits to import or export
Some wildlife jewelry needs CITES permits to import or export; the U.S. Fish and Wildlife Service names black coral, some red corals and queen conch. U.S. importers of queen conch items must make sure shipments are legal and carry CITES permits from the country of origin or re-export. The usual exemption for edible shellfish does not cover queen conch, and pearls lose their exemption if made from CITES-listed or endangered animals.
Official source
What the official pages say
- Some wildlife jewelry imports and exports need CITES permits. (source)
- Examples include black coral, some red corals and queen conch. (source)
- Queen conch importers must have CITES permits from the country of origin or re-export. (source)
- Queen conch is named as a shellfish that does not get the usual shellfish exemption. (source)
- Pearls are exempt unless made from CITES-protected or endangered animals. (source)
- Shellfish exemptions only apply to food items that do not need a CITES or endangered species permit. (source)
Children's jewelry: lead limits and testing
Federal law sets lead limits for products designed or intended mainly for children 12 and younger; jewelry made for adults is not covered by these limits. The CPSC has determined that some natural materials, including sea shell, coral and natural or cultured pearls, do not go over the lead limits, provided nothing has been added to them. Paint on children's products has its own 0.009 percent lead limit, and makers of children's products must have them tested by a CPSC-accepted lab to support certification.
Official source
What the official pages say
- Products designed or intended mainly for children 12 and younger have legal lead limits. (source)
- Since August 14, 2009, these children's products may not contain more than 300 ppm of lead, and the limit could be lowered to 100 ppm in 2011. (source)
- Sea shell, coral, bone and similar natural materials have been determined not to exceed the lead limits, as long as they have not been treated with materials that add lead. (source)
- Natural or cultured pearls are also on the list. (source)
- Sterling silver of at least 925/1000 and gold of at least 10 karat are on the list, but solder and base metals in plated or filled items are not. (source)
- Paint or plating does not count as a barrier that keeps lead out of a child's reach. (source)
- The paint lead limit was lowered to 0.009 percent on August 14, 2009. (source)
- Makers must send samples of a children's product to a CPSC-accepted testing lab to support certification. (source)
FTC Jewelry Guides: describing metals
The FTC Jewelry Guides (16 CFR Part 23) say it is deceptive to misrepresent jewelry's metal content, quality or origin. Only items that are at least 925/1,000ths pure silver may be called sterling silver, and silver-plated items may not be stamped sterling. Gold filled may be used only when the gold plating makes up at least 1/20th of the weight of the metal, and gold plate and gold filled terms must be preceded by the karat fineness.
Official source
What the official pages say
- It is deceptive to misrepresent jewelry's type, quality, metal content, origin or other important features. (source)
- Sterling silver must be at least 925/1,000ths pure silver. (source)
- Silver-plated items may not be stamped with the word sterling or coin. (source)
- Gold filled may be used when the gold plating is at least 1/20th of the weight of the metal in the whole piece. (source)
- Gold plate and gold filled terms must come right after a correct karat fineness, for example 14 Kt. Gold Overlay. (source)
- Vermeil means sterling silver coated with gold of at least 10 karat. (source)
FTC rules on calling jewelry handmade, pearl or Made in USA
Under the FTC Jewelry Guides, jewelry may be called handmade only if all of its shaping, forming, finishing and decoration were done by hand labor and manually controlled methods. The word pearl alone is only for natural pearls; cultured and imitation pearls must be labeled that way. A separate FTC rule (16 CFR Part 323) allows a Made in the United States label only when final assembly, all significant processing, and all or nearly all components are from the United States.
Official source
What the official pages say
- Calling jewelry handmade is deceptive unless the whole shaping, forming, finishing and decoration were done by hand labor. (source)
- Using the plain word pearl for something that is not a real pearl is deceptive. (source)
- Cultured pearls must be labeled with the word cultured or cultivated, just as prominently. (source)
- A pearl is formed inside certain mollusks. (source)
- A Made in the United States label requires final assembly or processing in the United States. (source)
- All or almost all components must also be made and sourced in the United States. (source)
Hobby or business, and Form 1099-K
The IRS says a hobby is something you do for enjoyment with no intention of making a profit, while a business is run to make a profit. The IRS lists factors to weigh, such as keeping complete and accurate books. Payment apps and online selling sites must send a Form 1099-K when payments for goods total over $20,000 in more than 200 transactions, but all income from selling goods must be reported either way.
Official source
What the official pages say
- A hobby is an activity done for enjoyment with no intention of making a profit. (source)
- People run a business with the intention of making a profit. (source)
- One factor is whether the activity is run like a business, with complete and accurate books and records. (source)
- Another factor is whether the person depends on the income to make a living. (source)
- If you get paid for selling goods, you must report all of that income on your tax return. (source)
- Payment apps and online selling sites must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions. (source)
- They may still send a Form 1099-K for lower amounts or fewer transactions. (source)
- If you sell through more than one platform, you may get more than one Form 1099-K. (source)
Mailing jewelry and shells overseas
USPS treats valuable jewelry as a valuable article in international mail: it may go only by Priority Mail International (or First-Class Mail International with Registered Mail where customs treats the item as a document), not by Priority Mail Express International. Inexpensive costume jewelry is accepted like other merchandise. Wildlife items, which can include shells, may need a U.S. Fish and Wildlife Service declaration or permit, and species listed under CITES or the Endangered Species Act need permits to export.
Contact: USFWS Office of Management Authority, 800-358-2104 (as printed in the USPS International Mail Manual 596.1)
Official source
What the official pages say
- Valuable jewelry and precious stones are on USPS's list of valuable articles for international mail. (source)
- Priority Mail Express International cannot be used for these valuable articles. (source)
- Inexpensive costume jewelry is accepted like other mailable merchandise. (source)
- Wildlife exports may have to meet U.S. Fish and Wildlife Service declaration, license, marking and permit rules. (source)
- Commercial exports of wildlife products must be declared to USFWS and cleared before export. (source)
- A permit is needed to export any wildlife product from a CITES-listed species. (source)
- For CITES or Endangered Species Act permits, contact the USFWS Office of Management Authority at 800-358-2104. (source)
National parks: shells you gather there cannot be sold
Federal rules for National Park Service areas let a park superintendent allow gathering of unoccupied seashells by hand for personal use. The same rule bans the sale or commercial use of natural products and bans taking natural products the park has not designated. So shells gathered in a national park are for personal use, not for jewelry to sell.
Official source
What the official pages say
- A park superintendent may allow unoccupied seashells to be gathered by hand for personal use. (source)
- Gathering or possessing natural products the park has not designated is prohibited. (source)
- The list of prohibited acts includes sale or commercial use of natural products. (source)
- Gathering more than the park's size or quantity limits is prohibited. (source)
- The superintendent may limit where natural products may be gathered. (source)
Self-employment tax
You must pay self-employment tax and file Schedule SE if your net self-employment earnings were $400 or more. The rate is 15.3%: 12.4% for Social Security and 2.9% for Medicare. Sole proprietors generally figure their net earnings on Schedule C.
Official source
What the official pages say
- Self-employment tax is due when net self-employment earnings are $400 or more. (source)
- The self-employment tax rate is 15.3%. (source)
- The rate is 12.4% for Social Security and 2.9% for Medicare. (source)
- For 2026, the Social Security part applies to the first $184,500 of combined wages, tips and net earnings. (source)
- Sole proprietors generally use Schedule C to figure their net earnings. (source)
Selling shell jewelry across borders: U.S. wildlife import/export rules
The U.S. Fish and Wildlife Service treats jewelry made from wild animals, including mollusks, as wildlife, and lists puka shells, mother of pearl and conch pearls as regulated jewelry. Businesses that import or export wildlife jewelry must get a license, declare each shipment (online through eDecs or on Form 3-177) and pay inspection fees. The Lacey Act bars selling or shipping wildlife taken in violation of any U.S. law.
Contact: U.S. Fish and Wildlife Service Office of Law Enforcement (eLicense: fws.gov/elicense; eDecs: edecs.fws.gov)
Official source
What the official pages say
- Jewelry is treated as wildlife if it is made from any wild animal or its parts. (source)
- Wildlife includes invertebrates such as mollusks. (source)
- Puka shells, mother of pearl and conch pearls are among the regulated jewelry products. (source)
- Anyone in business as a wildlife importer or exporter must get a license. (source)
- Shipments can be declared online through eDecs or on a paper Form 3-177. (source)
- Licensed importers and exporters pay inspection fees for each shipment. (source)
- The Lacey Act bars buying, selling or shipping wildlife taken in violation of U.S. law. (source)
- New licenses and renewals are requested through the eLicense system. (source)