For all retailers, taxable services providers, and landlords in Hillsborough County, you sales tax obligations just got a little more complicated. Effective January 1, 2025, Hillsborough County will temporarily suspend both the .5% indigent care surtax AND the .5% local government infrastructure surtax. However, the county .5% school capital outlay discretionary surtax will remain in effect. The net result will be a temporary combined sales tax and surtax rate of 6.5% that should be collected by retailers, taxable service providers, and residential landlords as of January 1, 2025 until further notice. Furthermore, commercial landlords in Hillsborough County will need to begin charging a 2.5% sales tax rate effective January 1, 2025 until further notice. As if your sales tax collection obligations were not complicated enough. The Florida Department of Revenue will provide all retailers, taxable service providers, and landlords with notice when the addition 1% surtax should be added back to the rate charged to customers and tenants.
The reason for the added complication to your life stems from, if you will remember, a time when Hillsborough County tried to implement an additional 1% sales surtax rate. After implementation and a lengthy legal battle, the additional 1% sales surtax was deemed unconstitutional. So this entire headache you must go though is the County’s way of refunding money back to the residents of Hillsborough County for taxes that were unconstitutionally collected.
About the Author: James Sutton is a Florida licensed CPA and attorney as well as a partner in Moffa, Sutton, & Donnini, PA. Mr. Sutton is charge of the Tampa office of the firm and practices almost exclusively in the area of Florida Sales & Use Tax Controversy. Mr. Sutton handles audits, protest, litigation, criminal cases, revocations, collections, and consulting engagements all in the area of sales tax. Mr. Sutton is an active member in the FICPA, AICPA, AAA-CPA, and FIADA. Mr. Sutton is also the State and Local Tax Chairman for the AAA-CPA and past president of the Florida AAA-CPA. For 2022 to 2024, Mr Sutton was the Chairman for the State Tax Committee for the FICPA. Otherwise, you can learn more about Mr. Sutton in his firm bio HERE and you call him directly at 813-775-2131.
About the Firm: At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We even have former sales tax auditors on staff. We represent taxpayers and business owners from the entire state of Florida. Contact us for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
AUTHORITY
Florida Department of Revenue TIP 24A01-15, dated November 19, 2024
ADDITIONAL RESOURCES
2025 FL COMMERCIAL RENT SALES TAX RATE BY COUNTY, published December 28, 2024, by Jackie Mustian, Esq.
FL Sales tax audit – From Audit Notice (DR-840) to NOPA, published September 17, 2023, by Matthew Parker, Esq.
FLORIDA SALES TAX AUDITS PROCESS AND TRAPS, published March 4, 2023, by David Brennan, Esq.
FLORIDA SALES TAX INFORMAL WRITTEN PROTEST, published November 17, 2018, by James Sutton, CPA, Esq.
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