Businesses in Florida must report and pay use tax on out-of-state purchases used, stored, or consumed within the state when sales tax wasn't paid. The use tax rate is 6% plus any local surtax. Reporting is done through the Florida Department of Revenue’s online system or appropriate tax forms. Accurate record-keeping of invoices and receipts is essential to ensure timely self-assessment and remittance, avoiding penalties for noncompliance.