Sales Tax on Services in Florida (2026) — What's Taxable

Three named service categories

Almost never. Florida taxes a very short list of services: section 212.05(1)(i), Florida Statutes, reaches detective, burglar protection and other protection services; nonresidential cleaning; and nonresidential building pest control — and nothing else in that paragraph. Those charges carry the 6% state rate plus any county discretionary sales surtax. A service Florida has not named is outside the sales tax no matter how commercial it looks.

• Detective, burglar protection, and other protection services (NAICS National Numbers 561611, 561612, 561613, and 561621)
• Nonresidential cleaning services, excluding cleaning of the interiors of transportation equipment
• Nonresidential building pest control services (NAICS National Numbers 561710 and 561720)

• Residential cleaning and residential pest control — the statute limits both categories to nonresidential work
• Cleaning the interiors of transportation equipment, carved out of the nonresidential cleaning category by name
• Fingerprint services required under the statutes section 212.05 identifies, and law enforcement services performed by officers acting in their official capacity
• Any service the statute does not name — accounting, legal, consulting, marketing, design, and most personal services are not enumerated and so are not subject to Florida sales tax

No. Section 212.05(1)(i) names only detective and protection services, nonresidential cleaning, and nonresidential building pest control. Accounting, legal, consulting, marketing, and design services are not enumerated, so Florida sales tax does not reach their fees.

Florida runs an enumerated regime taken to its narrowest. Where Texas names sixteen service categories and New York names roughly a dozen, section 212.05(1)(i) names three, and each is pinned to specific NAICS codes so the boundary is a lookup rather than an argument. If your NAICS code is not one of the six listed, the paragraph does not reach you.

Nonresidential is doing real work in that sentence. The same cleaning crew is taxable in an office building and untaxed in a house. The same pest-control visit is taxable at a warehouse and untaxed at a residence. Bill mixed-property work with the residential and nonresidential portions separated, because the statute’s line sits between the two.

Rate and surtax. Section 212.05 imposes the tax at 6 percent of the sales price. County discretionary sales surtax applies on top at the rate for the county where the service is delivered, so the all-in rate on a taxable protection or cleaning charge is above 6% in most Florida counties.

Other charges — admissions, transient rentals, and communications services — sit in separate parts of chapter 212 with their own rules and, in the case of communications services, their own tax. Do not reason from the three service categories above to those.

Every statement on this page traces to one of the official sources below. date_retrieved: 2026-07-30.

• Florida Statutes section 212.05 — Sales, storage, use tax (paragraph (1)(i), taxable services)
• Florida Department of Revenue — Florida Sales and Use Tax

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.

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.

The general rule above is easier to apply against a real trade. These national industry guides walk the same question for three service verticals, and each one names the state-by-state differences that decide whether a given invoice is taxable:

• Salon and barber sales tax guide
  haircuts, nail services, and retail product sales — the clearest case of a personal service whose taxability flips from state to state.
• Restaurant and food service sales tax guide
  prepared food, dine-in versus takeout, delivery, and gratuities, where the service and the product are billed together.
• Construction contractor sales tax guide
  labor on real property, materials, and the residential/nonresidential split that decides taxability in several states.

• Florida · SaaS
  Software-as-a-service sales tax rules
• Florida · Digital Products
  Sales tax on digital downloads, eBooks, courses, streaming
• Florida · Thresholds
  Economic and transaction nexus thresholds

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

• California Services sales tax
  Services nexus, taxability, and filing rules for California.
• Hawaii Services sales tax
  Services nexus, taxability, and filing rules for Hawaii.
• Illinois Services sales tax
  Services nexus, taxability, and filing rules for Illinois.
• Maryland Services sales tax
  Services nexus, taxability, and filing rules for Maryland.
• New Jersey Services sales tax
  Services nexus, taxability, and filing rules for New Jersey.
• New Mexico Services sales tax
  Services nexus, taxability, and filing rules for New Mexico.