Florida's state 6% sales tax rate is the starting point for businesses and consumers to determine the proper sales tax rate to charge for the sale of tangible personal property in Florida. A majority of counties in Florida also impose a local sales tax rate, referred to as the discretionary sales surtax. For your convenience, below is a link to Form DR-15DSS - Discretionary Sales Surtax Information for Calendar year 2013, which gives you a breakdown of the local sales surtax rates county by county for the year.
FLORIDA DISCRETIONARY SALES SURTAX RATES FOR 2013
Please note, these rates (along with the state 6% rate) only apply to the sale of tangible personal property and the few services subject to sales and use tax in Florida. Other types of sales, such as hotel accomodations or communication services, are subject to other types of taxes.
ABOUT THE AUTHOR: MR. SUTTON IS A FLORIDA LICENSED CPA AND ATTORNEY AND A SHAREHOLDER IN THE LAW FIRM MOFFA, GAINOR, & SUTTON, PA. MR. SUTTON IS IN CHARGE OF THE TAMPA OFFICE FOR THE FIRM AND HIS PRIMARY PRACTICE IS FLORIDA SALES AND USE TAX CONTROVERSY. MR. SUTTON WORKED FOR THE STATE AND LOCAL TAX DEPARTMENT OF A BIG FIVE ACCOUNTING FIRM FOR A NUMBER OF YEARS AND HAS BEEN AN ADJUNCT PROFESSOR OF LAW AT STETSON UNIVERSITY COLLEGE OF LAW SINCE 2002 TEACHING STATE AND LOCAL TAX, ACCOUNTING FOR LAWYERS, AND FEDERAL INCOME TAX I. YOU CAN READ MORE ABOUT MR. SUTTON IN HIS FIRM BIO.
WHAT SERVICES ARE SUBJECT TO SALES TAX IN FLORIDA? May 1, 2012, by James Sutton, CPA, Esq.
FLORIDA HISTORICAL SALES TAX RATES, November 8, 2012, by James Sutton, CPA, Esq.