Lee County Sales Tax Rate
6.5%
Combined sales tax rate · Lee County, FloridaThe county surtax applies to the first $5,000 of a single item of tangible personal property. State sales tax applies to the full amount.
Cap calculator · one item of tangible personal property
Charging the combined 6.5% on the full amount would collect $780.00, which is $35.00 more than is due. The surtax stops at $5,000.
The cap is per item of tangible personal property. It does not apply to services, admissions, warranties, transient rentals or parking and storage space — see the exclusions.
What the cap changes on a real invoice
On a $12,000 machine delivered into Lee County: state sales tax $720.00 on the full amount, plus Lee surtax of $25.00 on the first $5,000. Total $745.00, not $780.00.
The difference is $35.00 on this one line. Overcollecting is the more common direction, but undercollecting leaves the seller liable for the shortfall either way. The cap is per item, not per invoice, and it does not apply to services, admissions, warranties, transient rentals or parking and storage space.
How the $5,000 cap works, including what counts as a single item.
Lee County facts
| County seat | Fort Myers |
|---|---|
| Region | Southwest |
| Cities and communities | Fort Myers, Cape Coral, Bonita Springs and Estero |
| Discretionary sales surtax | 0.5% |
| Combined rate | 6.5% |
| $5,000 cap applies | Yes, per item of tangible personal property |
| Surtax expiration (CY2025 form) | 31 December 2028Carried from the CY2025 DR-15DSS as prior-year reference. Not yet confirmed against the CY2026 form. |
| Effective date | 1 January 2026 |
Is this the right county?
The surtax follows the transaction, not your business address. You charge Lee County's rate when the sale is sourced here — for tangible personal property that means delivery into Lee County, for services where the service is performed or delivered, and for motor vehicles and mobile homes the purchaser's registered address rather than where the vehicle was handed over. A seller in Fort Myers shipping to another county charges that county's rate instead.
The full sourcing rules cover transient rentals, aircraft and boats.
Source and verification
- Rate source
- FL DOR Form DR-15DSS, Calendar Year 2026
- Effective
- 1 January 2026
- Last verified
- Verification
- cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding
- Method
- How these figures are verified, including what is still outstanding
Nearby counties in the Southwest region
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