It is the start of a new year and businesses (and customers) should take note of the changes that became effective January 1, 2024. It is not as complex as in some other recent years.
For this year, there are no new surtax increases. However, there was one surtax decrease as the Collier County local government infrastructure 1% sales tax was repealed effective December 31, 2023. That means Collier County only charges the 6% sales tax rate starting this year.
For those that like to look ahead, Seminole and Marion Counties currently have 1% surtax rates that are set to expire as of December 31, 2024. Businesses and residents in those counties should watch to see if those surtaxes will be extended or will be allowed to expire to return to only charging the 6% state tax rate on taxable purchases and services.
You can find the current sales surtax rates for all Florida counties as a January 2024 below:
2024 SURTAX RATES FOR ALL FLORIDA COUNTIES
We can help with any questions you might have about state or county surtax rate questions or any other Florida tax questions you might have going into the new year. We offer a free initial consultation and help address the best possible way to identify and correct sales tax calculation and reporting errors to help try and avoid a bad tax situation from becoming worse. There is no better time than to confirm tax compliance than at the start of the year to avoid having to correct problems later through a liability or amended tax returns.
About the author: Mr. Parker is a partner in the Law Offices of Moffa, Sutton, & Donnini, P.A., based in the firm's Tampa office. Mr. Parker's practice concentrates on sales and use tax and includes criminal defense of sales tax cases and state tax audits/controversies proceeding from audit through administrative litigation involving sales and use tax and all other state taxes including reemployment tax, communication service tax, and cigarette & tobacco tax. Mr. Parker also handles matters involving the Department of Business and Personal Regulation and Office of Financial Regulation and the industries they oversee. Mr. Parker received his accounting degree, law degree, and L.L.M. in Taxation from the University of Florida. If you have any questions please do not hesitate to contact him at MatthewParker@FloridaSalesTax.com or his firm bio.
About the law firm: At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire state of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
Florida Statute 212.054 Discretionary sales surtax
Florida Administrative Code Rule 12A-15.003 on Discretionary Sales Surtax
FL Sales Tax: $5,000 surtax cap on bulk sales, published July 4, 2018, by James Sutton, CPA, Esq.
Florida Discretionary Sales Surtax - DOR Errors, published May 11, 2014, by Matthew Parker, Esq.