Florida: Discretionary Sales Surtax
- Dec 24, 2013 | Gail Cole

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.
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