Florida Sales Tax Rates Explained (State and County Surtax)

Overview

Florida sales tax rates are made up of two parts: the statewide sales tax rate and, in many counties, an additional discretionary sales surtax.

This means the total Florida sales tax rate may vary depending on the location of the transaction.

This guide explains how Florida sales tax rates work, how county surtax applies, and where businesses can verify the correct rate.

Florida State Sales Tax Rate

Florida’s general state sales tax rate is 6%.

However, Florida also applies different rates to certain specific transactions, so businesses should review the applicable rules for their industry when needed.

For official guidance, see the Florida sales and use tax overview.

Florida County Discretionary Sales Surtax

In addition to the 6% state sales tax, many Florida counties impose a discretionary sales surtax.

This surtax is sometimes referred to as county tax or local surtax, and it is added to the statewide rate to determine the total tax due on many taxable transactions.

The surtax rate depends on the county, and some counties do not impose surtax at all.

For official guidance, see the Florida discretionary sales surtax page.

How Florida Sales Tax Rates Are Calculated

To calculate the total Florida sales tax rate for a transaction, businesses generally add:

• the 6% Florida state sales tax rate, and
• the applicable county discretionary sales surtax rate.

Because the surtax varies by county, the total rate is not the same throughout Florida.

For current surtax information, businesses should rely on official Florida Department of Revenue resources rather than a static county-by-county list.

How to Find the Correct Florida Sales Tax Rate

Businesses should verify the correct rate based on the county where the transaction is sourced under Florida sales tax rules.

To verify the current county surtax rate, use the Florida Discretionary Sales Surtax Rate Table.

For annual county surtax guidance, see the Discretionary Sales Surtax Information publication.

For broader historical context and current local tax information, see the History of Local Sales Tax and Current Rates.

Example Calculation

If a taxable sale is made in a county with a 1% discretionary sales surtax, the total tax rate would generally be 7%:

• Florida state sales tax: 6%
• County surtax: 1%
• Total sales tax rate: 7%

Rates used in examples are illustrative and should always be verified using official Florida Department of Revenue sources.

Why Businesses Should Not Rely on Static County Lists

Florida county surtax rates may change over time, and some counties update their surtax structure for specific periods.

Because of this, businesses should avoid relying on outdated third-party summaries and should instead confirm current rates using official Florida Department of Revenue publications and rate tables.

Use Tax and Florida Rates

Florida use tax generally applies at the same rate that would apply if Florida sales tax had been collected on the transaction, including applicable county surtax where required.

This is especially important for untaxed purchases from out-of-state sellers.

Additional Resources

• Florida sales tax forms, deadlines, and filing instructions
• Sales tax calculator
• Florida sales and use tax overview

Final Notes

Florida sales tax compliance requires businesses to apply both the statewide rate and the correct county discretionary sales surtax where applicable. To avoid errors, businesses should verify current rates using official Florida Department of Revenue resources.

What is the Florida state sales tax rate?
Florida’s general state sales tax rate is 6%.

Does Florida have local sales tax rates?
Yes. Many Florida counties impose a discretionary sales surtax in addition to the 6% state sales tax.

How do I find the correct Florida sales tax rate by county?
Use the Florida Department of Revenue surtax resources, including the discretionary sales surtax page and the surtax rate table.

Does Florida discretionary sales surtax apply to all transactions?
It applies to many transactions that are subject to sales and use tax, but the exact rules depend on the type of transaction and county.

Where can businesses verify current Florida surtax rates?
Businesses should verify current rates using the official Florida Department of Revenue surtax publications and rate tables.

Why should I avoid publishing a static county-by-county rate list?
County surtax rates can change, so linking to the official Florida Department of Revenue resources is usually more reliable than maintaining a static list.