Articles on: Accounts & Payments

Florida Sales and Use Tax

For an overview of state sales tax, please view our article TicketSource and Sales Tax.


Sales tax will apply to this state from January 1, 2026


  1. Overview
  2. If you’ve been collecting taxes in Florida - online sales through TicketSource payment processing
  3. If you’ve been collecting taxes in Florida– online sales through Stripe payment processing
  4. If you are tax-exempt


Overview


For events in the U.S. state of Florida, TicketSource is required to charge the sales and use tax on the attendee's booking (tickets, sundry sales and booking fees). ou can find information on the current sales tax percentage for Florida here https://www.avalara.com/taxrates/en/state-rates.html


By using TicketSource and agreeing to its terms of use, event creators authorize TicketSource to collect and remit taxes on your ticket sales in states where TicketSource is legally required to do so. It remains the responsibility of the event creator to understand their tax obligations.


If you’ve been collecting taxes in Florida - online sales through TicketSource payment processing


You should no longer collect and remit sales tax for online sales related to Florida-based events.  TicketSource is now responsible for collecting and remitting sales tax.  Please note that you will still be responsible for any applicable sales tax on direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.


If you’ve been collecting taxes in Florida– online sales through Stripe payment processing


TicketSource will collect and remit the sales tax on the booking fee for your online sales related to Florida-based events. You will remain responsible for any applicable sales tax on your online ticket sales (excluding the booking fee) or direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.


If you are tax-exempt


Sales tax is exempt on specific events:


Educational Institutions:

  • Admissions to athletic or other events sponsored by elementary schools, junior high schools, middle schools, high schools, community colleges, public or private colleges and universities, deaf and blind schools, facilities of the youth services programs of the Department of Children and Family Services, and state correctional institutions when only student, faculty, or inmate talent is used.
  • Admission charges, dues, and membership fees to an event or program sponsored by a school, PTO, or PTA qualified as a 501(c)(3) nonprofit organization.


Publicly Owned Recreational Facilities:

  • Membership fees or admission charges for 501(c)(3) not-for-profit organizations.


Events by Government Entities:

  • Events sponsored by a government entity, sports authority or sports commission when held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility.

 

Live Theater, Opera and Ballet

  • Admission to live theatre, live opera, or live ballet and sponsored by a 501(c)(3) organization.

 

Freshwater Fishing Tournaments

  • Entry fees for freshwater fishing tournaments.

 

Participatory Events where Spectators are Charged Taxable Admission

  • Entry fees for participants in a game, race, or other sport or recreational events if spectators are charged a taxable admission to such events.


Further information on sales tax and exempt organizations, please refer to the State of Florida guidance at this link https://www.flsenate.gov/Laws/Statutes/2012/212.04


If you believe you are exempt under Florida statute, please complete the tax exemption declaration in your TicketSource account from late November (please check back on this article in late November for guidance).


If you declare a tax exemption, we may contact you to request evidence of your exemption such as an exemption certificate issued by the state of Florida, or your 501(c) status.  As stipulated by the state, delays in providing this evidence may result in sales tax being charged until suitable documentation is provided.


Further information on the exemption certificate can be found here https://floridarevenue.com/taxes/businesses/Pages/nonprofit_sales_tax.aspx


For further information, please visit the Florida Department of Revenue https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx

 

Updated on: 28/11/2025