Florida Sales Tax on Digital Products (2026)

Last reviewed: August 15, 2026 — tax law changes; verify with the Florida Department of Revenue

Selling ebooks, courses, templates, or software to buyers in Florida? Good news, mostly: as of August 2026, Florida is one of the states that does not tax most electronically delivered digital products. But there are real exceptions — streaming, physical media, and a nexus threshold that works differently than you might expect.

The quick answer

As of August 2026, Florida generally does not impose sales tax on digital products delivered electronically. Florida's sales tax applies to sales of tangible personal property, and the Florida Department of Revenue's sales and use tax guidance contains no provision extending the tax to electronically delivered goods. Ebooks, downloadable software, online courses, templates, and digital art delivered over the internet are generally outside the tax — a treatment confirmed by TaxJar's state-by-state digital products guide, which states plainly that digital products are tax exempt in Florida because items sold in digital form are not considered tangible personal property.

Two important caveats. First, video and music streaming is not exempt — it falls under Florida's separate communications services tax (CST), not the sales tax. Second, the same product sold on physical media (a disc or USB drive) becomes tangible personal property and is taxable. Florida's legislature has also seen proposals to extend tax to digital goods in past sessions; none had been enacted as of August 2026, but this is exactly the kind of rule that can change — check the DOR before relying on it.

What's taxable and what isn't

The table below summarizes Florida's general treatment by category, as of August 2026. The Department of Revenue does not publish a category-by-category digital goods page, so where a category has no explicit DOR guidance we say so — classification of an individual product is ultimately the DOR's call, not ours.

The pattern to remember: in Florida the delivery method drives taxability. The identical product can be exempt as a download and taxable on a disc. If your product mixes delivery methods — say, a course with a printed workbook shipped to the buyer — the tangible part can be taxable even when the digital part is not.

Rates

When Florida sales tax does apply (for digital sellers, mainly physical-media versions of a product), the numbers are:

• State rate: 6% — Florida's general sales tax rate, per the DOR's sales and use tax page. A few categories carry special rates, but 6% is the default.
• County surtax: currently 0.5% to 1.5%, and some counties charge none — most Florida counties add a discretionary sales surtax on top of the state rate. Rates vary by county and change over time; the DOR publishes the current list annually as Form DR-15DSS. The surtax applies only to the first $5,000 of a single sale of tangible personal property.
• Streaming (CST): 7.44% total state rate plus local rates — video and music streaming falls under the communications services tax: a 4.92% state CST plus gross receipts components totaling 7.44%, plus a local CST rate that varies by jurisdiction. If your product looks like a streaming service rather than a download, the CST — not the sales tax — is the regime to check.

Because the combined rate depends on the buyer's county (and, for CST, the local jurisdiction), there is no single "Florida rate" you can hard-code. Use the DOR's current surtax tables or a checkout that calculates by address.

Economic nexus: when remote sellers must register

Since South Dakota v. Wayfair (2018), states can require out-of-state sellers to collect sales tax based on sales volume alone. Florida adopted its rule later than most, in Senate Bill 50, effective July 1, 2021. Per the DOR, a remote seller must register and collect if it made taxable remote sales in excess of $100,000 over the previous calendar year. There is no separate transaction-count threshold.

Note the word taxable. Florida's threshold counts taxable remote sales — so a seller whose Florida sales consist entirely of exempt electronically delivered products may not cross the threshold at all. That is a meaningful difference from states that count gross sales. But do not treat that as a free pass: whether each of your products is actually exempt is a classification question, and the DOR is the authority on it. If you are near the threshold or unsure how your products classify, ask the DOR or a tax professional before deciding not to register.

Marketplace facilitator rules

Also effective July 1, 2021 under the same law, Florida requires marketplace providers to register, collect, and remit sales tax on taxable sales they facilitate for marketplace sellers delivered into Florida, per the DOR. If you sell through a registered marketplace, the marketplace — not you — is generally treated as the dealer responsible for tax on those sales, and secondary guidance such as Avalara's summary of SB 50 notes that facilitated sales generally do not count toward your own $100,000 threshold.

Sales on your own website are a different story: those are yours to track against the threshold. Sellers who split volume between a marketplace and their own checkout need to monitor the direct-sales side separately.

Registering and filing

If you determine you must collect Florida sales tax, register before making taxable sales. The DOR's account registration page explains the requirements, and registration itself happens through the online Florida Business Tax Application. Once registered, you file and remit through the DOR's e-services on the schedule the Department assigns you, collecting both the 6% state rate and the applicable county surtax. The DOR's sales and use tax page and its Form DR-15DSS surtax tables are the references to keep bookmarked.

The multi-state picture

Florida's exemption only covers Florida buyers. If you sell digital products nationwide, at least 41 states plus DC tax some form of digital goods, each with its own definitions and thresholds — our state-by-state guide to sales tax on digital products maps the landscape, and the Digital Seller's Sales Tax Checklist condenses the compliance steps into a printable two-pager. SurcoPay's built-in tax tooling tracks your sales against each state's economic nexus threshold so you know when a new registration obligation is approaching.

FAQ

Does Florida charge sales tax on digital products?

Generally no, as of August 2026. Florida sales tax applies to tangible personal property, and products delivered electronically — ebooks, downloadable software, templates, online courses — are not treated as tangible personal property. Video and music streaming is the notable exception: it falls under Florida's separate communications services tax. This is general information, not tax advice; verify with the Florida Department of Revenue.

Do I need to register for Florida sales tax if I only sell digital downloads?

Florida's economic nexus threshold counts taxable remote sales in excess of $100,000 in the previous calendar year. If everything you sell into Florida is exempt (as most electronically delivered products are, as of August 2026), you may never cross that threshold — but confirm your product's classification and any registration obligation with the Florida Department of Revenue rather than assuming.

What is Florida's economic nexus threshold?

More than $100,000 in taxable remote sales delivered into Florida during the previous calendar year, under Senate Bill 50 (effective July 1, 2021). Florida has no separate transaction-count threshold.

Sources

Official Florida Department of Revenue pages relied on for this guide:

• Florida DOR — Sales and Use Tax (6% state rate, remote seller threshold, marketplace provider rules)
• Florida DOR — Discretionary Sales Surtax (county surtax range and $5,000 cap)
• Florida DOR — Communications Services Tax (streaming, CST rates)
• Florida DOR — Account Registration
• Florida Business Tax Application (online registration)

Secondary references used to cross-check:

• TaxJar — Sales tax by state: digital products
• Avalara — Florida adopts economic nexus and marketplace facilitator law (SB 50)

Keep reading

• Do You Need to Collect Sales Tax Selling Digital Products? A State-by-State Guide
• The Digital Seller's Sales Tax Checklist (free download)
• California Sales Tax on Digital Products (2026)
• Texas Sales Tax on Digital Products (2026)
• Platform Fee Calculator