State sales and use tax plus county discretionary sales surtax
Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.
State sales and use tax plus county discretionary sales surtax Florida local surtax is county-based, but the taxable base can be capped for specified sales of tangible personal property. The destination county and transaction type therefore matter together.
The state rate is 6%, with county surtax added where applicable. For many sales of tangible personal property, county surtax applies only to the first $5,000 of the taxable amount, subject to exceptions.
The principal repository-tracked return is DR-15. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.
The repository tracks Florida Annual Resale Certificate for Sales Tax (DR-13). Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
Florida frequently enacts product-specific sales-tax holidays. Dates, covered products, caps, and whether an event is permanent or temporary must be verified against the current Department of Revenue guidance.
No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.
The corpus contains one repair service observation under these researched conditions: sale context: tangible personal property. The research observation says the observed treatment is included in base; with special rate required; a 6% state rate; local interaction: product specific local; sourcing: standard situs. Repairing or altering tangible personal property is listed as a taxable Florida business activity, subject to the detailed service and base rules. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
The corpus contains one general tangible personal property observation. The research observation says the observed treatment is included in base; with amount aware required; a 6% state rate; local interaction: product specific local; sourcing: standard situs. Florida's general state rate is 6 percent; county surtax applies to most taxable transactions and certain transactions cap the surtax base at the first 5,000 dollars. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
The corpus contains one building material observation under these researched conditions: subtype: new mobile home. The research observation says the observed treatment is included in base; with special rate required; a 3% state rate; local interaction: product specific local; sourcing: standard situs. Retail sales of new mobile homes use the 3 percent Florida state rate. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
Choose the calculation engine or the compliance workflow. Inspect the public examples, then bring five cases from your business.
Evaluate addresses, product identity, certificate dates, refunds and retries with the same inputs your integration will use.
Inspect calculation examples →Disclosed reference inputs and executed results. Confirm coverage and configuration for your own transactions.
Evaluate the calculation engine →Trace a generated sample return to its source rows. See how seller sales, marketplace activity and unresolved responsibility are separated.
Trace the sample return →Synthetic Virginia package demonstration. Review, authorization and state acceptance remain separate steps.
Evaluate sales tax compliance →See task rates and subscription prices. Public evidence is open to inspect; we confirm scope and commercial terms before a private evaluation.
Florida local surtax is county-based, but the taxable base can be capped for specified sales of tangible personal property. The destination county and transaction type therefore matter together.
The state rate is 6%, with county surtax added where applicable. For many sales of tangible personal property, county surtax applies only to the first $5,000 of the taxable amount, subject to exceptions.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.
Product identity should be established before a rate is selected. In Florida, examples that deserve their own rule path include:
These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
The underlying research inventory contains 10 Florida treatment records across 7 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.
10 of 10 records shown
Research observation — independent review required
Before operational use: pin governing effective start; encode transactions subject to surtax cap; build county effective windows; independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: subtype: new mobile home
Before operational use: pin governing effective start; encode mobile-home scope and local surtax; independent review
Research observation — independent review required
Identity or conditions: sale context: amusement machine receipts
Before operational use: pin governing effective start; encode amusement-machine industry formula; resolve county surtax; independent review
Research observation — independent review required
Identity or conditions: subtype: electricity
Before operational use: pin governing effective start; encode utility base and exemptions; resolve local interaction and service-location sourcing; independent review
Research observation — independent review required
Identity or conditions: sale context: term six months or less
Before operational use: represent calendar-month duration exactly; build county and local transient-rental windows; independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: rented product: tangible personal property
Before operational use: pin governing effective start; encode rental base and exemptions; build county surtax windows; independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: sale context: tangible personal property
Before operational use: pin governing effective start; separate parts and labor treatment; build county surtax windows; independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: rented product: commercial real property
Before operational use: pin governing historical start; encode excluded rental categories; build historical county surtax windows; independent review
Research observation — independent review required
Identity or conditions: rented product: commercial real property
Before operational use: encode all rental categories excluded from repeal; independent review
Research observation — independent review required
Identity or conditions: sale context: general taxable admission
Before operational use: pin governing effective start; encode current admission exemptions; build county surtax windows; independent review
State authority research source 1State authority research source 2
Florida frequently enacts product-specific sales-tax holidays. Dates, covered products, caps, and whether an event is permanent or temporary must be verified against the current Department of Revenue guidance.
Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks—not simply turn off tax for an entire state.
The principal repository-tracked return is DR-15. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
How to file Florida sales tax: 2026 due dates, frequencies, and forms →
Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.
Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.
The repository tracks Florida Annual Resale Certificate for Sales Tax (DR-13). Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.
Prophit currently structures Florida transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.
See how Prophit.ai compares to other options in the sales tax software buyer's guide.
Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.
This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.
Reviewed and current as of October 26, 2026
State rate (6%) plus the county discretionary sales surtax. The surtax applies only to the first $5,000 of a single taxable item of tangible personal property.
These county and city rates are the reference snapshot dated October 1, 2026. This guide's review date does not certify them as current; confirm the current rate with the state before filing.
