As a reminder, if you are required to pay estimated sales tax on your sales and use tax account, please remember to recalculate your estimated tax payment on Line 9 of your December 2025 sales and use tax return. If you have already submitted your December 2025 return and did not recalculate your estimated tax payment on Line 9, submit an amended return before 5 p.m. ET on January 16, 2026.

Businesses that underpay or do not pay estimated tax lose their collection allowance and are subject to a 10% penalty plus interest on the underpaid amount. A tax tutorial, “How to Calculate and Pay Estimated Sales and Use Tax,” is available on the Department’s Taxpayer Education webpage.

If you have questions, please contact the Department at (850) 488-6800.

The Department is aware that some taxpayers using older Apple/Mac Safari or Chrome browser versions may encounter a security message when attempting to use the Guest User login button to File a Return. The message says: “This website may be impersonating portal.florida.revenue.com to steal your personal information, you should go back to the previous page.” If you encounter this message, please ensure you have installed the latest macOS Tahoe version (version 26.0.1 or later).

Effective January 1, 2026, the discretionary sales surtax (local sales tax) rate in the following counties will decrease to 0.5%:

• Martin County. See Tax Information Publication Number 25A01-14.
• Palm Beach County. See Tax Information Publication Number 25A01-15.

Discretionary sales surtax rate expirations were extended in the following counties:

• Hillsborough County. See Tax Information Publication Number 25A01-12.
• Jackson County. See Tax Information Publication Number 25A01-13.

For a complete list of discretionary sales rates for 2026, see Discretionary Sales Surtax Information for Calendar Year 2026 (Form DR-15DSS).

To assist taxpayers with using the new eFile and Pay system, the Department of Revenue has published video guides and user guides. To view these resources, visit the Florida Department of Revenue Youtube webpage and the eFile and Pay Information Center - User Guides webpage.

To retain copies of prior sales and use, solid waste, and prepaid wireless tax filings, taxpayers must log in to the prior system and download their records. Filing history will remain accessible through March 31, 2026. After that date, access to the prior system will be disabled.

Alternatively, taxpayers may request copies at any time by submitting a Request for Copy of Tax Return (Form DR-841), available on the Department's Forms and Publications page under the Account Management and Registration section.

For updates on the new system, visit the Department’s eFile and Pay Information Center.

Effective December 1, 2025, sales and use tax, prepaid wireless fee, and solid waste fees and surcharge has moved to a new eFile and Pay system. Taxpayers are still able to log in using their current user ID and password or alternate credentials. If you need assistance, download the document Help with Retrieving User ID and Password.

For updates on the new system, visit the Department’s eFile and Pay Information Center.