Card show sales tax in Florida
Trading cards are taxable at Florida card shows. The state rate is 6%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $150.00 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Partly unverified: confirm with the state before you rely on this. The rate, registration and certificate-possession rules were read directly in GT-300015 (R. 11/25). Only a 1999 TIP was found on flea market vendors. The registration fee and any event-specific filing method were not confirmed, and the Rule 12A-1.037 text was seen only through Cornell and third-party excerpts. GT-800036 says people who regularly buy, consign or trade secondhand goods at flea markets may also need a Secondhand Dealer registration (DR-11S). Whether that applies to trading cards is unverified.
Florida rules for card-show vendors
- Rate
- The state rate is 6%, plus a county discretionary sales surtax in most counties. Collect the surtax where the transaction takes place, which means the show's county.
- What you need
- Sales and use tax Certificate of Registration (Form DR-11). There is no event-only permit: flea market vendors must register as dealers and remit directly to DOR. The DR-1 application has a checkbox for selling from nonpermanent locations such as flea markets or craft shows.
- Cost
- Not stated in the sources read. Treat as unverified.
- How to get it
- Register online at floridarevenue.com/taxes/registration or file Form DR-1. Flea market vendors and other dealers with temporary locations must keep their certificate with them at the temporary location.
- The organizer
- Since July 1, 1999, flea market operators no longer remit tax for their vendors (TIP 99A01-27). Operators still collect tax on the space rentals they charge. No current DOR requirement for operators to file vendor lists was found.
- Filing and paying
- Registered dealers file DR-15 returns on their assigned schedule. No one-time event return for out-of-state vendors was found.
- Occasional sellers
- Rule 12A-1.037 exempts occasional or isolated sales, judged on intent, frequency and duration, type of property, location and the seller's status. Inventory sales are excluded. A card dealer who sets up at shows and holds itself out as a seller would not qualify.
- Trades
- Not researched.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Florida?
Sales and use tax Certificate of Registration (Form DR-11). Register online at floridarevenue.com/taxes/registration or file Form DR-1.
What sales tax rate applies at a Florida card show?
The statewide rate is 6%. plus a county discretionary sales surtax in most counties. Use the combined rate for the venue's address.
Are trading cards taxable in Florida?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Florida show?
Registered dealers file DR-15 returns on their assigned schedule. No one-time event return for out-of-state vendors was found.
Sources
- FL DOR GT-300015 Business Owner's Guide for the Major Florida Taxes (R. 11/25)
- FL DOR TIP 99A01-27 (flea market vendors must register, 1999)
- FL DOR Form DR-1 Florida Business Tax Application
- Fla. Admin. Code R. 12A-1.037 Occasional or Isolated Sales (Cornell LII)
- FL DOR GT-800036 Secondhand Dealers and Secondary Metals Recyclers
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