While tariffs are nothing new (remember the Boston Tea Party was all about Tariffs), the imposition of so many new tariffs in 2025 has many people asking the question: Are tariffs subject to Florida sales tax. The short answer is Yes, tariffs are subject to Florida sales and use tax.
Florida imposes a very broad tax on the sale or use of tangible personal property in Florida. Section 212.05, F.S., imposed a sales tax on the sale or use of tangible personal property in this state at a 6% state rate plus the local surtaxes based on the sales price of the tangible personal property. Section 212.02(16), F.S., provides “Sales price” means the total amount paid for tangible personal property, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service cost, interest charged, losses, or any other expense whatsoever.”
The result of these two statutes is that the taxable sales price for Florida sales and use tax purposes includes anything the customer pays unless there is a statute specifically exempting the amount. There simply are no statutory exemptions for tariffs in Florida. So, a customer that pays for a tariff, whether the tariff is included in the base price or it is a separate line item on the invoice, will be subject to Florida sales tax.
On a related note, in case you are curious, the federal tariffs are imposed on the importer of record. Even if the Florida purchaser is the importer of record, the tariffs would still be subject to Florida sales tax similar to a shipping charge.
I hope this answers your questions about Florida sales tax on Tariffs. Please don’t hesitate to reach out if you have other questions.
About 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 past president of the Florida AAA-CPA. For 2022 to 2024, Mr Sutton was the Chairman for the State Tax Committee for the FICPA. Otherwise, you can learn more about Mr. Sutton in his firm bio HERE and you call him directly at 813-775-2131.
About the 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 even have former sales tax auditors on staff. We represent taxpayers and business owners from the entire state of Florida. Contact us for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
ADDITIONAL RESOURCES
FL SALES TAX AUDIT – FROM AUDIT NOTICE (DR-840) TO NOPA, published September 17, 2023, by Matthew Parker, Esq.
2025 HILLSBOROUGH COUNTY SURTAX 1% SUSPENDED JAN 1ST, published December 28, 2024, by James Sutton, CPA, Esq.
2025 FL COMMERCIAL RENT SALES TAX RATE BY COUNTY, published December 28, 2024, by Jackie Mustian, Esq.
FL Sales tax audit – From Audit Notice (DR-840) to NOPA, published September 17, 2023, by Matthew Parker, Esq.
FLORIDA SALES TAX AUDITS PROCESS AND TRAPS, published March 4, 2023, by David Brennan, Esq.
FLORIDA SALES TAX INFORMAL WRITTEN PROTEST, published November 17, 2018, by James Sutton, CPA, Esq.