Skip to Content
Call Us Today! 888-444-9568

STOP Collecting Hillsborough County 1% Sales Surtax


On February 25, 2021, the Florida Supreme Court struct down Hillsborough County’s 1% surtax earmarked for transportation originally enacted in 2018. Business owners have been in a state of limbo whether they should stop collecting the tax or not. As of March 16, 2021, the Florida Department of Revenue issued a Tax Information Publication providing that retailers should stop collecting the 1% Hillsborough County Surtax immediately. That leaves the combined sales tax and surtax for Hillsborough County at 7.5%.

You might also be interested to know that Hillsborough County voted to refund approximately $500,000 in surtax collected before the 1% surtax was ruled illegal.

If you want to read more about the case and the reasons why the surtax was ruled illegal, then read the following article:

FL SUPREME COURT 1% HILLSBOROUGH SURTAX INVALID, published February 27, 2021, by Jeanette Moffa, Esq.

Florida Economic Nexus; Florida sales tax economic nexus; Florida marketplace facilitator; Florida sales tax attorney; Hillsborough County 1% transportation surtaxAbout the author: James Sutton is a Florida licensed CPA and attorney as well as a partner in Moffa, Sutton, & Donnini, PA. Mr. Sutton is charge of the Tampa office of the firm and practices almost exclusively in the area of Florida Sales & Use Tax Controversy. Mr. Sutton handles audits, protest, litigation, criminal cases, revocations, collections, and consulting engagements all in the area of sales tax. Mr. Sutton is an active member in the FICPA, AICPA, AAA-CPA, and FIADA. Mr. Sutton is also the State and Local Tax Chairman for the AAA-CPA and president of the Florida AA-CPA. Most notable to this article, Mr. Sutton was the lead author on an amicus brief filed in the US Supreme Court on behalf of the AAA-CPA in the SD v Wayfair case and attended oral arguments for the case. If you are interested in learning more about Florida sales tax from Mr. Sutton, you can find his speaking engagements around the state HERE. Otherwise, you can learn more about Mr. Sutton in his firm bio HERE.

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 TIP 21A01-01 – Stop Collecting 1% Transportation Surtax

Robert Emerson, et al, vs Hillsborough County, Florida, SC19-1250, (Fla Sp Ct, 2/25/21) (held Hillsborough County 1% Surtax was held invalid because the local ordinance invalided designated where the tax revenue had to be spent in violation of the surtax statute).


FLORIDA SALES TAX INFORMAL WRITTEN PROTEST, published November 17, 2018, by James Sutton, C.P.A., Esq.

SHIPPING: AN OVERLOOKED FLORIDA SALES TAX EXEMPTION, published September 12, 2019, by Jeanette Moffa, Esq.


POST-WAYFAIR - CAN YOU AFFORD TO WAIT TO REGISTER, published August 8, 2018, by James Sutton, C.P.A., Esq.

FLORIDA SALES TAX - VOLUNTARY DISCLOSURE PROGRAM, published April 9, 2018, by Jeanette Moffa, Esq.

FLORIDA USE TAX AUDIT LETTER?, published June 14, 2015, by James Sutton, CPA, Esq. and Jerry Donnini, Esq.

GO TO JAIL FOR NOT PAYING FLORIDA SALES TAX?, published November 3, 2013, by James Sutton, CPA, Esq.