When you’re running a restaurant, your focus is probably on the kitchen, not on tax codes. You’re managing inventory, training staff, dealing with food costs, chasing down vendors, and trying to keep customers happy and coming back. But amid the hustle of daily service, there’s one thing that can sneak up and cause major financial headaches: Florida sales and use tax.

If you own or manage a restaurant in Florida, you are legally responsible for collecting, reporting, and remitting the right amount of sales tax to the Florida Department of Revenue (DOR). And unfortunately, restaurants are one of the most commonly audited businesses in the state—often because of simple, avoidable mistakes.

This article walks you through the basics of Florida’s sales and use tax rules as they apply to restaurants. It’s not a deep dive into tax law—but it will help you understand what you’re responsible for, what the DOR is looking for, and how to keep your restaurant on the right side of a tax audit.

1. What Is Sales Tax and When Does a Restaurant Have to Charge It?

In Florida, sales tax is a tax on the sale of tangible personal property and certain services. That includes most of the food and drinks sold by restaurants. The state sales tax rate is 6%, and most counties add a local surtax on top of that, which can range from 0.5% to 2.5% depending on your location. So in many parts of Florida, your total sales tax rate will be between 6.5% and 8.5%.

As a restaurant owner, you are considered a sales tax collector on behalf of the state. That means you’re legally required to collect the correct amount of sales tax from your customers and then remit it to the state each month.

So what’s taxable?

Nearly all sales of prepared food and beverages are subject to Florida sales tax. This includes:

• Dine-in meals

• Takeout orders

• Delivery orders

• Alcoholic and non-alcoholic drinks

• Catered food and events (in most cases)

• Service charges, automatic gratuities, or event fees

If the food is cooked, prepared, or packaged in a way that makes it ready to eat, it’s probably taxable.

✅ Example: A customer orders two burgers, fries, and a Coke to-go. That entire order is subject to sales tax.

✅ Example: You provide a catered lunch for a local office and add a 15% service charge. The service charge is also taxable.

The only exception would be if you’re selling items that are not prepared for immediate consumption, like a sealed bottle of soda from a vending machine or retail bagged coffee beans. But even then, sales tax still usually applies—it just depends on the circumstances.

2. What If the Customer Says They’re Exempt?

Every once in a while, you might have a customer who says, “I don’t have to pay sales tax—I’m tax-exempt.” That can be true, but only in specific situations, and only if the customer gives you the right documentation.

In Florida, government agencies, qualified nonprofits, and certain other groups may qualify for sales tax exemption. However, this exemption doesn’t apply automatically. To avoid being held responsible later, you must collect and keep a copy of the customer’s Florida Consumer’s Certificate of Exemption (Form DR-14).

Without this form in hand at the time of the sale, the Department of Revenue may later determine that you failed to collect tax—and send you the bill.

✅ Example: A local school district orders catering for a teacher training and provides a copy of its DR-14 exemption certificate. That’s a valid exempt sale.

❌ Wrong approach: A church says it’s tax-exempt but doesn’t provide any paperwork, and you waive the sales tax. If you get audited, you could be liable for the tax that should have been collected.

3. How Sales Tax Works With Delivery Apps (Uber Eats, DoorDash, etc.)

Delivery services like Uber Eats, DoorDash, Grubhub, and others have become essential to many restaurants—but they’ve also added confusion about who’s responsible for collecting and reporting sales tax.

In Florida, the rule generally depends on who is making the sale to the customer:

• If the customer places the order directly through your restaurant (whether over the phone, on your website, or in person), then you are responsible for collecting and remitting sales tax on that sale.

• If the customer places the order through a third-party platform (like Uber Eats or DoorDash), and the platform is the one collecting the payment, then the platform may be the one responsible for sales tax. In those cases, they should collect and remit the tax directly to the state.

However, don’t assume the delivery platform is handling everything. Some contracts still place the responsibility on the restaurant—or they might not collect sales tax on certain fees or items. Always review your service agreements carefully and confirm whether sales tax is being collected on your behalf, and on what portion of the transaction.

✅ Tip: Keep detailed reports of sales from third-party apps and regularly reconcile those with your own records. This is a common audit issue, and it can result in duplicate tax reporting or missed tax entirely.

4. Are Tips and Gratuities Taxable?

Florida makes a clear distinction between voluntary tips and mandatory service charges, and this is one of the most common mistakes we see restaurants make.

• Voluntary tips left by customers (in cash or on a credit card line) are not taxable.

• Automatic gratuities or service charges added to the bill by the restaurant are taxable.

✅ Example: A customer tips 20% on their credit card. That’s a voluntary gratuity and is not subject to sales tax.

❌ Example: A restaurant adds an 18% “service charge” to large parties. That’s a mandatory fee and must be taxed, just like the food and drinks.

If your staff regularly adds these types of charges to customer bills—especially for catered events, private rooms, or large parties—make sure you’re collecting sales tax on the entire amount, including the service fee.

5. What Is Use Tax—and Why Should I Care?

Here’s a tax that catches many restaurant owners off guard: use tax.

Use tax is essentially a back-up tax. It kicks in when you buy something without paying Florida sales tax, but then use it in your business. This often happens when:

• You buy equipment or supplies online from an out-of-state vendor

• You purchase items without paying tax because you plan to resell them—but then end up using them yourself

• You give away free meals to staff or customers using inventory you didn’t pay sales tax on

✅ Example: You buy a new espresso machine online, and the seller doesn’t charge Florida sales tax. The state expects you to self-report and pay use tax on that purchase.

✅ Example: You take a case of wine from your bar inventory to serve at a staff appreciation party. That wine was purchased tax-free under your resale certificate. Because it wasn’t sold, but was instead consumed by the business, use tax is due.

If you never report and pay use tax, the DOR will likely catch it during an audit—and add penalties and interest to the unpaid amount.

6. Filing Sales Tax Returns and Paying the Tax

In Florida, most restaurants are required to file a monthly sales tax return using Form DR-15. The form is due on the 20th day of the month following the reporting period.

That means:

• January sales tax is due by February 20

• February tax is due by March 20, and so on.

Returns and payments must be submitted online through the Florida Department of Revenue’s e-Services Portal unless you’ve been granted a specific waiver.

If you file late or forget to pay, you may be hit with:

• A 10% penalty, with a $50 minimum per return, even if you owed no tax

• Daily interest on any unpaid amount

• Possible selection for a future audit

To avoid problems, set up a calendar reminder and be sure to file on time—even if you had little or no taxable sales that month.

7. Why the Florida Department of Revenue Targets Restaurants

Florida’s Department of Revenue audits restaurants more frequently than many other industries. Why?

Because:

• Restaurants deal with a mix of cash and credit card payments

• Sales can fluctuate widely day to day and season to season

• POS systems vary and are often not configured correctly

• Owners may not realize that service charges, delivery, and catering require tax

• Recordkeeping tends to be inconsistent, especially with multiple locations or staff turnover

All of these make restaurants a prime target for underreported or misreported sales tax, whether by mistake or oversight. If your records are disorganized or inconsistent, it’s easy for an auditor to conclude that something isn’t being reported correctly—and to issue an assessment.

8. Final Thoughts: Know the Rules, Protect Your Restaurant

Sales and use tax might not be the first thing on your mind when you open your doors each morning, but it needs to be part of your routine. The rules aren’t always intuitive, and the penalties for getting it wrong can be steep. But with good systems, smart planning, and awareness of the key issues—like delivery platforms, catering, service charges, and use tax—you can stay ahead of the DOR and avoid audit nightmares.

If you’re unsure about anything—whether you’re collecting the right tax, setting up your POS system correctly, or handling delivery charges the right way—it’s always better to ask a Florida sales tax professional now, rather than face a large audit bill later.