Florida Sales & Use Tax
The state of Florida levies a 6% state sales tax rate on the retail sale, lease or rental of most goods. Counties impose their own additional surtaxes. The range of sales tax rates charged within the state of Florida is between 6% and 7.5%. Florida's county surtax rates are capped on purchases over $5,000, which is different from other states. For example, if you purchased a motor vehicle with the purchase price of $20,000 in a county with a 1% surtax rate, 7% tax would be due on the first $5,000 of the purchse price and 6% tax would be due on the remaining $15,000 of the purchase price.
Use tax is due on all purchases brought into the state of Florida, unless specifically exempted. Use tax is due at the same rates as sales tax. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Florida on or before February 20th.
Florida Sales & Use Tax Research Bulletins:
Florida’s new and expanding business exemption described in FL Rule 12A-1.096 allows businesses whose operations are expanding within a current
Florida Sales & Use Tax Press Releases:
SalesAndUseTax.com: Atlanta, GA October 1, 2008. Florida, Georgia and Tennessee have broad sales and use tax exemptions available for manufacture
States across the southeast have been forced to make budget cuts, due to lower than expected sales tax collection figures. Aaron C. Giles, a sales and