Form Gt-800013 - Florida Sales And Use Tax printable pdf download

GT-800013

R. 01/18

Florida Sales and Use Tax

Sales Tax

Each sale, admission, purchase, storage, or rental in Florida is taxable, unless the transaction is

exempt.

Florida imposes a general state sales tax rate of 6% on sales and purchases of items,

services, and transient rentals, and the following state tax rates:

•

4% on amusement machine receipts;

• 5.8% on leases and licenses of commercial real property; and

•

6.95% on electricity.

Discretionary Sales Surtax

In addition to the state sales tax rate, many Florida counties have a discretionary sales surtax that

applies to most transactions subject to sales and use tax. The county surtax rate applies to a taxable

item or service delivered into a county imposing a surtax. The surtax rate for motor vehicles and mobile

homes is determined by the home address of the purchaser. For certain transactions, only the first

$5,000 of a taxable sale or purchase is subject to the discretionary sales surtax.

Discretionary sales surtax rates vary by county. The rates range from 0.5% to 2%; however, there are

some counties that do not impose a surtax. The Discretionary Sales Surtax Information (Form

DR-15DSS), updated yearly in November, provides the surtax rates for each Florida county.

Transient Rental Taxes

In addition to state sales and use tax and discretionary sales surtax, Florida law allows counties to

impose local option transient rental taxes on rentals or leases of accommodations in hotels, motels,

apartments, rooming houses, mobile home parks, RV parks, condominiums, or timeshare resorts for a

term of six months or less.

In many counties, the local transient rental taxes are reported and remitted directly to the local

government; however, sales tax and discretionary sales surtax on transient rentals are always reported

and remitted to the Department. The County Local Option Transient Rental Tax Rates

(Form DR-15TDT) provides the transient rental tax rate for each Florida county.

Florida’s Bracket System

Florida uses a bracket system for calculating sales tax and surtax on each transaction when the

transaction falls between two whole dollar amounts. Multiply the whole dollar amount by the tax rate

(state tax rate plus the county discretionary sales surtax rate) and use the bracket system to calculate

the tax on amounts less than one dollar. The Common Sales Tax Brackets (Form DR-2X) includes

brackets for the combined state rate and various discretionary sales surtax rates.

Taxable Purchases - Use Tax

Use tax is due on the use or consumption of taxable goods or services when Florida sales tax was not

paid at the time of purchase. For example:

•

If you buy a taxable item in Florida and did not pay sales tax, you owe use tax.

•

If you buy an item tax-exempt intending to resell it, and then use the item in your business or for

personal use, you owe use tax.

•

If you buy a taxable item outside Florida and bring it into (or have it delivered into) Florida, and

you did not pay sales tax on the item, you owe use tax.

Florida Department of Revenue, Sales and Use Tax, Page 1

Form Gt-800013 - Florida Sales And Use Tax

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