Form Gt-800019 - Florida'S Discretionary Sales Surtax (Page 2 of 4) in pdf

How Do I Determine When a Transaction Occurs in a County Imposing

a Surtax?

Discretionary sales surtax applies to transactions when:

•

The selling dealer delivers taxable goods or taxable services in or into a county with

a surtax.

•

The event for which an admission is charged is located in a county with a

surtax. (Surtax is due at the rate in the county where the event takes place.)

•

The consumer of electricity is located in a county with a surtax.

•

The sale of prepaid calling arrangements occurs in a county with a surtax.

•

The location or delivery of tangible personal property covered by a service warranty

is within a surtax county. The person receiving consideration for the issuance of a

service warranty from the agreement holder must collect surtax at the rate imposed

by that county.

•

The commercial real property that is leased or rented, or upon which a license for

use is granted, is in a county with a surtax.

•

The rental of living or sleeping accommodations (transient rentals) occurs in a

county with a surtax.

•

A registered dealer owing use tax on purchases or leases is in a county with a surtax.

What Are the Discretionary Sales Surtax Rates?

The discretionary sales surtax rate depends on the county. Rates currently range from 0.5 percent to

1.5 percent. A few counties do not impose the surtax. Form DR-15DSS provides a list of Florida

counties and their surtax rates. This document is available in the “Forms and Publications” section

of the Department’s website at .

Discretionary sales surtax rates can change. New rates become effective January 1st of each year;

although expiration dates vary, most surtax rates expire on December 31st. Check the surtax rates

and expiration dates listed on Form DR-15DSS to ensure you are using the correct rates.

Is There a Limit on the Amount of Tax Charged?

In many cases there is a limit to the amount of tax charged. Discretionary sales surtax applies to the

first $5,000 of the sales amount on the sale, use, lease, rental, or license to use any item of tangible

personal property. Tangible personal property is personal property that you can see, weigh,

measure, or touch or is in any manner perceptible to the senses, including electric power or energy.

Example: $7,000 dining room set delivered into a county with

a 1% discretionary sales surtax

$7,000 × 6% = $420

$5,000 × 1% = $ 50

Total Tax Due = $470

When a dealer sells multiple items of tangible personal property to the same purchaser at the same

time, the $5,000 limit applies when the sale or purchase is a single sale that meets at least one of

these conditions:

•

The sale consists of multiple quantities of a single item that the dealer normally sells in

multiple quantities in the course of business or that the purchaser normally buys in the

course of business.

Florida Department of Revenue, Florida’s Discretionary Sales Surtax, Page 2

Form Gt-800019 - Florida'S Discretionary Sales Surtax Page 2

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