Form Gt-800019 - Florida'S Discretionary Sales Surtax
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4GT-800019
R. 12/17
Florida’s Discretionary Sales
Surtax
How it applies to transactions subject to sales and use tax, including sales of
motor vehicles, mobile homes, aircraft, and boats.
What is Discretionary Sales Surtax?
Discretionary sales surtax, also called a county tax, is imposed by most Florida counties and
applies to most transactions subject to sales tax. The selling dealer must collect the surtax in
addition to Florida’s general sales tax of 6 percent. The discretionary sales surtax is based on the
rate in the county where you deliver taxable goods or services. A few counties do not impose the
surtax.
The Department of Revenue distributes the discretionary sales surtax collected back to the
counties that levy the surtax. Counties use these funds to help pay for local authorized projects.
Who Collects the Surtax?
Registered sales tax dealers, including out-of-state dealers, who sell and deliver taxable goods or
services within a county with a discretionary sales surtax must collect the tax from their customers
and pay the surtax to the Department. This applies to all selling dealers who make sales or
deliveries into a taxing county, no matter where the selling dealer is located.
Selling dealers do not collect surtax when the sale or delivery of taxable goods or services is in or into
a county that does not impose a surtax.
When is a Transaction Subject to Surtax?
You must collect discretionary sales surtax 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. Use the chart below to
help you determine when to collect discretionary sales surtax.
When and at What Rate to Collect Discretionary Sales Surtax (Local Option County Tax)
on Taxable Sales
If a selling dealer
with a
surtax is collected at
sells &
into the county where the
located in any
the county rate where
discretionary
delivers
selling dealer is located
Florida county
surtax
the delivery is made
surtax is collected at
If a selling dealer
with or without
into counties with
sells &
the county rate where
located in any
a discretionary
different discretionary
delivers
Florida county
surtax
surtax rates
the delivery is made
If a selling dealer
with or without
sells &
into counties without
located in any
a discretionary
surtax is not collected
delivers
a discretionary surtax
Florida county
surtax
surtax is collected at
If an out-of- state
sells &
into a Florida county with
the county rate where
delivers
selling dealer
a discretionary surtax
the delivery is made
into a Florida county
If an out-of- state
sells &
surtax is not collected
without a discretionary
selling dealer
delivers
surtax
Florida Department of Revenue, Florida’s Discretionary Sales Surtax, Page 1
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