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Florida: Discretionary Sales Surtax


 Interesting tidbits on Florida's discretionary sales surtax.

Florida allows local tax jurisdictions to impose a discretionary sales surtax, and most Florida localities opt to impose one. Recently, Holmes County decided to extend its 1% discretionary sales surtax through 2028.

Like the state sales tax, local discretionary sales surtaxes are collected by vendors and remitted to the Florida Department of Revenue; discretionary sales surtaxes are then sent back to the county of origin, where they fund a variety of local projects.

According to the Florida Department of Revenue website, discretionary sales surtax must be collected “when the transaction occurs in, or delivery is into, a county that imposes a surtax and the sale is subject to sales and use tax.”

Nuts and bolts

  • When a seller located in any Florida county with a discretionary surtax sells and delivers in that county, surtax is collected at the county rate where the delivery is made.
  • When a seller located in any Florida county with or without a discretionary surtax sells and delivers into counties with different discretionary surtax rates, surtax is collected at the county rate where the delivery is made.
  • When a seller located in any Florida county with or without a discretionary surtax sells and delivers into counties without a discretionary surtax, surtax is not collected.
  • When out-of-state sellers sell and delivery into a Florida county with a discretionary surtax, surtax is collected at the county rate where delivery is made.
  • If an out-of-state seller sells and delivers into a Florida county without a discretionary surtax, surtax is not collected.

Does your business sell into multiple jurisdictions? How do you handle sales tax?

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.