Per the Florida Building Code, sheds 200 square feet or less and used exclusively for storage purposes are exempt from permitting requirements.
The quick and simple answer is: you usually don't need a permit if the shed is 120 square feet or less.
A shed larger than 100 square feet or taller than 10 feet requires a permit and must meet property setback requirements.
You will need a permit in Hillsborough County if you plan to build or add a shed over 150 square feet on your property.
In ance with the Current edition of The Florida Building Code, the following items are exempt from permitting: Floor coverings such as tile or carpet. Minor cabinetry which does not include any electrical or plumbing fixtures. Minor drywall repairs. Painting. Portable Heating or cooling appliances.