Sales Tax

The Florida Department of Revenue has determined that all public exhibitions in Florida are subject to sales tax. It is the sole responsibility of each exhibitor to fully comply with the sales tax requirements for the State of Florida. While Design Miami may direct you to helpful resources and more information for your benefit, we will never endeavor to share tax advice for your business, and it is the responsibility of each exhibitor to make the appropriate tax payments and filings.

Sales tax in the state of Florida is 6%, plus a 1% discretionary sales tax in Miami-Dade County. Only the first $5,000 of a taxable sale is subject to the discretionary sales surtax. For example: if a sale is made for work at $20,000, the first $5,000 is taxed at 7% and the remaining $15,000 is taxed at 6%.

Any sales made to Florida residents where the item remains in Florida and/or is carried out of the fairgrounds are subject to this tax. This rule applies if you are a local, national, or foreign dealer.

If you have any questions, please contact:

Florida Department of Revenue
Miami Service Center
8175 NW 12th St. Suite 119
Miami FL 33126-1829
+1 305 470-5030

More information on the State of Florida Taxes and the Florida Department of Revenue can be located online at https://floridarevenue.com/Pages/default.aspx.