Are digital products taxable in Florida in 2026?

Usually no for regular Florida sales tax when the sale is purely digital-only access, downloads, or electronically delivered software with no tangible item transferred. Florida does not use a broad "specified digital products" sales-tax bucket. Watch two exceptions: streaming video/music can be subject to Florida Communications Services Tax, and digital access bundled with taxable tangible personal property can make the bundled sale taxable.

Does Florida charge sales tax on digital streaming services in 2026?

Not as regular Chapter 212 sales tax in the common digital-only fact pattern, but streaming can be taxable under Florida's separate Communications Services Tax. Florida DOR lists video service such as television programming or streaming, plus video and music streaming examples, under CST. Treat CST as a separate tax regime from the 6.00% state sales tax.

What Florida sales tax rate applies to digital products?

If the transaction is actually subject to Florida sales tax because it includes taxable tangible personal property, the 6.00% state rate plus applicable discretionary sales surtax can apply. If it is digital-only access or electronically delivered software with no tangible transfer, the regular sales-tax rate generally does not apply; streaming services should be checked under CST instead.

Are software subscriptions and SaaS taxable in Florida?

Generally no when the software or cloud service is delivered electronically and no disk, hardware, or other tangible personal property is transferred. Florida DOR advisements have treated electronically delivered software and cloud-computing subscriptions as not subject to sales and use tax in that fact pattern. Software delivered on physical media or sold with taxable hardware can be taxable.

Who collects Florida tax on digital products sold through an app store or marketplace?

For digital-only products that are not subject to Florida sales tax, there is no regular sales-tax collection to pass through to the marketplace. For taxable tangible bundles or physical-media software, the marketplace/provider rules can matter. For streaming video or music, check whether the provider is responsible for Florida Communications Services Tax rather than sales tax.

Florida Digital Products Sales Tax Guide — 2026

Updated 2026-06-18

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-06-18.

Guide content last reviewed: 2026-06-18

If your Digital Products business sells $100,000 into Florida in a calendar year, you have economic nexus and must register, collect, and remit Florida sales tax.

Are digital products taxable in Florida?

Usually no for regular Florida sales tax when the sale is purely digital-only access, downloads, or electronically delivered software with no tangible item transferred. Streaming video and music can still be taxable under Florida Communications Services Tax (CST), which is separate from the 6% sales tax.

Taxable digital categories

Video service such as television programming or streaming, taxed under Florida CST rather than Chapter 212 sales tax
Music streaming and similar audio/video communications services, also handled under Florida CST
Digital access bundled with taxable tangible personal property, such as a print subscription or hardware sale, when the charge is part of the same taxable sale
Software, games, or media delivered on physical media or sold with taxable hardware

Not taxable / special treatment

Digital-only access to eBooks or digital news/content when no tangible item is transferred
Streaming video for regular sales and use tax purposes — but check CST separately
Electronically delivered software licenses and renewals when no disk, hardware, or other tangible personal property is transferred
Customized software and cloud-computing services delivered electronically with no tangible product

Florida does not have a broad sales-tax bucket for “specified digital products.” Its regular sales and use tax starts with tangible personal property and enumerated taxable services. Florida Department of Revenue advisements repeatedly treat digital-only transmissions — such as access to electronic books, digital news, and electronically delivered software — as outside Chapter 212 sales tax when no tangible item is transferred.

The streaming-services query needs a separate answer: Florida DOR lists video and music streaming under Communications Services Tax. That is not the 6% state sales tax shown on most sales tax pages; it is a separate Florida + local CST regime that dealers generally itemize on the customer bill.

Software subscriptions: Florida DOR has treated electronically delivered software and cloud-computing subscriptions with no tangible transfer as not subject to Florida sales and use tax. The answer changes when software is delivered on a disk, sold with hardware, or bundled with other taxable tangible personal property.

Florida digital-tax rules last verified: 2026-06-18. Sources: Florida Department of Revenue — Sales and Use Tax; Florida Department of Revenue — Communications Services Tax; Florida Department of Revenue TAA 14A-010 — streaming video and electronic books; Florida Department of Revenue TAA 22A-022 — digital access-only subscriptions; Florida Department of Revenue TAA 02A-052 — electronically delivered software. date_retrieved: 2026-06-18. State rules change — confirm category-by-category with the Florida state tax agency before invoicing.

Sales tax on digital products in Florida

“Digital products” covers eBooks, audiobooks, video downloads, online courses, streaming subscriptions, digital artwork, stock photos, music, and similar non-physical delivered goods. Whether Florida taxes them depends on how the state classifies the product — “specified digital products”, “electronic transfer of canned software”, or a service. Rules vary more than for physical goods.

If taxable in Florida, the product is subject to the 6.00% state rate plus any applicable local rate based on the buyer’s address.

Which digital products does Florida tax?

Most states sort digital goods using the Streamlined Sales Tax definition of “specified digital products”, which splits them into three subcategories a state can tax or exempt independently:

Digital audio-visual works — downloaded or streamed movies, shows, and recorded events. Streaming video subscriptions fall here.
Digital audio works — downloaded or streamed music, podcasts, audiobooks, and ringtones. Streaming music subscriptions fall here.
Digital books — eBooks. Newspapers, periodicals, blogs, and databases are excluded from the “book” definition and follow their own rules.

Because a state may tax one subcategory and exempt another, “are digital products taxable” rarely has a single yes/no answer. Where Florida taxes a subcategory, the charge is subject to the 6.00% state rate plus any local rate at the buyer’s address. Software subscriptions (SaaS and electronically delivered “canned” software) sit outside this framework and follow Florida’s separate software-taxability rule — see the SaaS guide for that determination.

Framework source: Streamlined Sales Tax Governing Board — “Specified Digital Products” definition (SSUTA §332). date_retrieved: 2026-06-04. State-by-state taxability still varies; verify each subcategory with the Florida Department of Revenue before invoicing.

Key distinctions

Specified digital products. Many states (adopting Streamlined Sales Tax definitions) tax SDPs — digital audio/video/books.
Online courses and education. Most states treat live-instruction courses as non-taxable services but treat pre-recorded course access as taxable digital products. Watch for this split if you sell both.
Subscriptions. Bundled subscription boxes with mixed digital + physical content are often taxed as a single taxable bundle — you can't allocate across taxable and non-taxable components unless the invoice separately states them.
B2B vs B2C. Some states exempt B2B digital products when bought for resale or when the buyer has a direct-pay permit. Keep certificates on file.

Common digital-product mistakes in Florida

Treating all digital products the same across states — eBook tax treatment differs from SaaS, which differs from streaming.
Bundling digital + physical goods without a line-item breakdown. Most states tax the full bundle at the physical rate if not itemized.
Applying origin-based sourcing (your state's rate) when most states source digital products to the buyer's billing or shipping address.

Florida nexus note

Florida sales tax nexus and economic nexus threshold: effective July 1, 2021, an out-of-state retailer with no Florida physical presence must register, collect, report, and remit Florida sales tax and discretionary sales surtax once it has taxable remote Florida sales exceeding $100,000 over the previous calendar year. Florida uses a sales-only threshold -- no transaction-count test. Registered marketplace providers collect and remit Florida tax on taxable retail sales they facilitate; marketplace sellers with Florida physical presence or more than $100,000 in taxable remote Florida sales outside the marketplace must register and collect on those outside-marketplace sales.

What to do next

Read the full Florida overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Digital Products sales tax in other states

Compare Florida's digital products rules with nearby and similar states' digital products sales tax guides:

Frequently asked questions

Are digital products taxable in Florida in 2026?: Usually no for regular Florida sales tax when the sale is purely digital-only access, downloads, or electronically delivered software with no tangible item transferred. Florida does not use a broad "specified digital products" sales-tax bucket. Watch two exceptions: streaming video/music can be subject to Florida Communications Services Tax, and digital access bundled with taxable tangible personal property can make the bundled sale taxable.
Does Florida charge sales tax on digital streaming services in 2026?: Not as regular Chapter 212 sales tax in the common digital-only fact pattern, but streaming can be taxable under Florida's separate Communications Services Tax. Florida DOR lists video service such as television programming or streaming, plus video and music streaming examples, under CST. Treat CST as a separate tax regime from the 6.00% state sales tax.
What Florida sales tax rate applies to digital products?: If the transaction is actually subject to Florida sales tax because it includes taxable tangible personal property, the 6.00% state rate plus applicable discretionary sales surtax can apply. If it is digital-only access or electronically delivered software with no tangible transfer, the regular sales-tax rate generally does not apply; streaming services should be checked under CST instead.
Are software subscriptions and SaaS taxable in Florida?: Generally no when the software or cloud service is delivered electronically and no disk, hardware, or other tangible personal property is transferred. Florida DOR advisements have treated electronically delivered software and cloud-computing subscriptions as not subject to sales and use tax in that fact pattern. Software delivered on physical media or sold with taxable hardware can be taxable.
Who collects Florida tax on digital products sold through an app store or marketplace?: For digital-only products that are not subject to Florida sales tax, there is no regular sales-tax collection to pass through to the marketplace. For taxable tangible bundles or physical-media software, the marketplace/provider rules can matter. For streaming video or music, check whether the provider is responsible for Florida Communications Services Tax rather than sales tax.

Sources

date_retrieved: 2026-05-22