Florida Sales Tax for Contractors (2026): Who Pays on a Home Remodel
Whether a Florida contractor charges sales tax on a remodel, the one contract that changes it, and three jobs worked at 6%.
Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.
The rule in Florida
Materials only
You're the final consumer of materials on lump-sum, cost-plus and time-and-materials jobs; charge none.
6%
6% plus county surtax
Itemizing or time and materials
Only a retail-sale-plus-installation contract taxes the customer on materials.
Resale certificate for retail-plus-installation only
Source: FL DOR GT-800067 (DOR brochure, rev. Sept 2014)
“the contractor is the final consumer of materials and supplies”
Three jobs, worked
| Job | Customer | You pay |
|---|---|---|
| Bathroom $12,000 job, $5,000 materials | $0 | $300 |
| Kitchen $40,000 job, $15,000 materials | $0 | $900 |
| Addition $90,000 job, $35,000 materials | $0 | $2,100 |
On the kitchen: The customer pays no sales tax. You pay $900 on $15,000 of materials at 6%, and build it into the price.
How it works in Florida
Most contracts
Lump-sum, cost-plus, guaranteed-price and time-and-materials jobs: you pay tax on materials and bill none.
Retail sale plus installation
You sell the materials at retail and install them. You collect tax on the materials' price from the customer and buy them with a resale certificate.
County surtax
Most counties add a surtax to the 6% state rate on what you buy.
Also check
- Writing materials on a separate line doesn't by itself make it a retail sale; the contract terms do.
- Build the tax you pay on materials into your price.
Florida sales tax questions
Do contractors charge sales tax in Florida?
Not on a home remodel under a normal contract. They pay tax on materials. Only a retail-sale-plus-installation contract taxes the customer.
Is labor taxable in Florida?
Not for work that improves real property, like a remodel.
Does time and materials change it in Florida?
No. A time-and-materials contract is treated like a lump sum: the contractor pays tax on materials.
Compare other states
How we checked
We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .
This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.