StatutoryFree to readreissued annually for each calendar year
Florida Department of Revenue
state sales tax ratecounty discretionary sales surtax ratessurtax sourcing to the delivery countysingle-item surtax cap
Every rate in this authority moves on a published annual cycle, which makes it a table with an effective-date column rather than a set of rules. The rule layer should carry only the posture: which county sources the rate, and what the single-item cap does.
StatutoryFree to read2025
Florida Legislature (Online Sunshine)
local government construction payment clocksdate stamp on receipt of a payment requestrejection of an improper payment requestsubcontractor and supplier pass-through deadlinespublic retainage on local government work
Florida public work is a realistic first market for a small contractor and the clocks here are the only ones in the portfolio that run on BUSINESS days from a physical date stamp. A contractor who submits by an untracked route has no clock at all, which is a product problem as much as a compliance one.
StatutoryFree to read2025
Florida Legislature and the Florida Chief Financial Officer
statutory interest rate referenced by the construction prompt payment provisions
A rate that changes on a published schedule is exactly the kind of figure that gets hardcoded once and quietly goes wrong for years. It belongs in a refreshed rate table with an effective-date column, not in a rule.
StatutoryFree to read2025
Florida Legislature (Online Sunshine)
private construction prompt paymentinterest on late payment of a construction payment requestreturn of an incomplete payment request
This is the payment-timing regime that governs most of a small Florida contractor's actual work, and it is unusual in grafting onto the contract's due date rather than replacing it. The practical product consequence is that the contract's due-date clause is load-bearing and must be captured as a date on the job record, not as free text.
StatutoryFree to read
Internal Revenue Service
taxpayer identification collection before paymentbackup withholding on reportable paymentsyear-end information returns to subcontractors
StatutoryFree to readamended 17 April 2003
Florida Department of Revenue, Florida Administrative Code
contractor sales tax classificationlump sum versus retail sale plus installationtax on materials incorporated into real propertywho may charge tax to a construction customer
StatutoryFree to readeffective 12 January 2011
Florida Department of Revenue, Florida Administrative Code
public works direct purchase exemptioncertificate of entitlementfive-factor purchaser test for governmental exemption
The difference between the two postures is the full tax on the material content of a public job, which on a materials-heavy bid is the whole margin. A contractor who strips tax out of a number on the assumption that public work is exempt, without seeing the Certificate of Entitlement, is bidding at a loss.