2d Q deadline for Sales Tax in Florida is due 19 July
Sales Tax
Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt. Sales tax is added to the price of taxable goods or services and collected from the purchaser at the time of sale.
Florida's general state sales tax rate is 6% with the following exceptions:
Retail sales of new mobile homes - 3%
Amusement machine receipts - 4%
Rental, lease, or license of commercial real property - 2%
Electricity - 6.95%
Use Tax
Use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase. For example:
If you buy a taxable item in Florida and did not pay sales tax, you owe use tax.
If you buy an item tax exempt intending to resell it, and then use the item in your business or for personal use, you owe use tax.
If you buy a taxable item outside Florida and bring it into (or have it delivered into) Florida, and you did not pay sales tax on the item, you owe use tax.
Discretionary Sales Surtax
Many Florida counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax. The county surtax rate applies to a taxable item or service delivered into a county imposing a surtax. (The surtax rate that applies to motor vehicles and mobile homes is determined by the home address of the purchaser.) For a list of discretionary sales surtax rates, visit the Department's Forms and Publications webpage and select the current year Discretionary Sales Surtax Information (Form DR-15DSS) under the Discretionary Sales Surtax section, updated yearly in November.
For certain transactions, only the first $5,000 of a taxable sale or purchase is subject to the discretionary sales surtax.
Transient Rental Taxes
In addition to state sales and use tax and discretionary sales surtax, Florida law allows counties to impose local option transient rental taxes on rentals or leases of accommodations in hotels, motels, apartments, rooming houses, mobile home parks, RV parks, condominiums, or timeshare resorts for a term of six months or less. For a list of local option transient rental taxes, visit the Department's Local Option Taxes webpage.
In many counties, the local transient rental taxes are reported and remitted directly to the local government; however, sales tax and discretionary sales surtax on transient rentals are always reported and remitted to the Department. View a list of the Local Option Transient Rental Tax Rates (Tourist Development Tax Rates) (Form DR-15TDT ).