Department of Revenue Publishes 2014 Discretionary Sales Surtax Rates
The Florida Department of Revenue published the discretionary sales surtax rates for 2014 (http://www.floridasalestax.com/documents/FL-Discretionary-Sales-Tax-Rates-2014.pdf). Florida imposes a state-wide 6% sales tax, but most Florida counties impose an additional local sales tax rate known as the “discretionary sales surtax” or “local option county sales tax.” The discretionary sales surtax rates currently range from 0.5% to 1.5%. The applicable rate is the rate for the county where the goods are delivered or the services are provided. For most transactions, the discretionary sales surtax is only imposed on the first $5,000 of the sales amount. There is no cap on the discretionary sales surtax for rentals of real property, admissions (such as country club dues), service warranties, or taxable services.
If you have questions regarding the discretionary sales surtax or any other Florida taxes, please contact: