FLORIDA 2014 DISCRETIONARY SALES SURTAX RATES
Florida's state 6% sales tax rate is the starting point for businesses and consumers to determine the proper sales tax rate to charge for the sale of tangible personal property in Florida. A majority of counties in Florida also impose a local sales tax rate, referred to as the discretionary sales surtax. For your convenience, below is a link to Form DR-15DSS - Discretionary Sales Surtax Information for Calendar year 2014, which gives you a breakdown of the local sales surtax rates county by county for the year
FLORIDA DISCRETIONARY SALES SURTAX RATES FOR 2014
Please note, these rates (along with the state 6% rate) only apply to the sale of tangible personal property and the few services subject to sales and use tax in Florida. Other types of sales, such as hotel accommodations or communication services, are subject to other types of taxes.
Finally – The DISCRETIONARY SALES SURTAX ONLY APPLIES TO THE 1ST $5,000 of tangible personal property sales. For large purchases, this can be a significant savings, but not all vendors know if the > $5,000 exemption. If you have overpaid the discretionary sales surtax, then you might have a refund opportunity.
ADDITIONAL RESOURCES
WHAT SERVICES ARE SUBJECT TO SALES TAX IN FLORIDA? May 1, 2012, by James Sutton, CPA, Esq.
FLORIDA HISTORICAL SALES TAX RATES, November 8, 2012, by James Sutton, CPA, Esq.