Form Gt-800025 - Tax Information For New Residents printable pdf download

Tax Information for New

GT-800025

R. 12/17

Residents

General information about the most common tax obligations in Florida.

You are considered a Florida resident …

when your true, fixed, and permanent home and principal establishment is in Florida. Filing a

declaration of domicile, qualifying for homestead exemption, or registering to vote in Florida

can establish residency. Other actions, such as obtaining a Florida driver’s license, only

indicate the intent to establish residency.

Will You Buy Merchandise?

Sales Tax

Florida’s general sales tax rate is 6 percent. Each retail sale, storage for use, admission, use,

or rental is taxable, along with certain services. Some items are specifically exempt. Many

counties impose a discretionary sales surtax in addition to the 6 percent state tax. The county

tax rates vary from .5 to 1.5 percent, and are levied on the first $5,000 of the purchase price.

The $5,000 limit does not apply to commercial rentals, transient rentals, or services.

Consumers pay sales tax and any county imposed taxes to the seller at the time of purchase.

Use Tax

Unless specifically exempt, merchandise purchased out of state is subject to tax when brought

into Florida within 6 months of the purchase date. This “use tax,” as it is commonly called, is

also assessed at the rate of 6 percent. Examples of such taxable purchases include purchases

made by mail order or the Internet, furniture delivered from dealers located in another state, and

computer equipment delivered by common carrier. Items purchased and used in another state

for 6 months or longer are not subject to use tax when the items are later brought into Florida.

No use tax is due if the out-of-state dealer charged sales tax of 6 percent or more. If the dealer

charged less than 6 percent, you must pay the difference to equal 6 percent. For example, if

the dealer charged 4 percent, you must pay the additional 2 percent to Florida. Complete an

Out-of- State Purchase Return (Form DR-15MO) to file and pay use tax. You can download

this form from the Department’s website at . If the tax owed is less than

$1.00, you do not have to file.

Do You Own Real Property?

Ad Valorem (Property) Tax

If you own property in Florida, that property is assessed annually by the county property

appraiser. This assessment determines the amount of ad valorem taxes owed each year on

your property. Ad valorem or property taxes are collected annually by the county tax collector.

If you maintain the property as your primary residence, you can receive an exemption of up to

$50,000 from the assessed value of your property. This homestead exemption also provides for

a cap on the amount your assessment can be increased from year to year.

There are other exemptions available for certain Florida homesteaders such as

widows/widowers, blind persons, totally and permanently disabled persons, seniors, and

veterans.

Please call your county property appraiser’s office for more details about these various

exemptions.

Florida Department of Revenue, Tax Information for New Residents, Page 1

Form Gt-800025 - Tax Information For New Residents

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