Frequently asked questions
Common questions about Florida discretionary sales surtax, the $5,000 cap and county sourcing.
Last updated . Rates on this site come from Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information.
What is Florida’s sales tax rate?
6% statewide. Counties add a discretionary sales surtax on top, ranging from 0% to 2%, so the combined rate runs from 6% to 8% depending on the county.
Which county’s rate do I charge?
The county the transaction is sourced to, which is usually where delivery happens rather than where your business sits. A Tampa seller shipping to Orlando charges Orange County’s rate. See the sourcing rules.
Does the surtax apply to the whole sale?
For tangible personal property, no. The surtax applies to the first $5,000 of a single item. State sales tax at 6% applies to the full amount. For services, admissions, warranties, transient rentals and parking or storage space, there is no cap and the surtax applies to everything.
Which counties have no surtax?
Two: Citrus and Collier. Both charge a flat 6%.
Which county has the highest rate?
Hamilton, at 2% surtax for a combined 8%.
Did any rates change for 2026?
Yes. Palm Beach and Martin both dropped from 7% to 6.5%. Hillsborough and Jackson kept their rates but extended surtaxes that were due to sunset. See what changed for 2026.
How often do rates change?
On 1 January, when the Department of Revenue’s new DR-15DSS takes effect. Counties vote surtaxes in with expiry dates, so a rate can drop simply because a surtax reached its sunset and was not renewed. That is exactly what happened in Martin County for 2026.
What is form DR-15DSS?
The Department of Revenue’s annual table of discretionary sales surtax rates by county. It is republished each November for the year ahead. It is the source of record for everything on this site.
What is the difference between DR-15 and DR-15DSS?
DR-15 is the sales and use tax return you actually file. DR-15DSS is the reference table of county surtax rates you consult while completing it.
Is this tax advice?
No. This is a reference tool built from published Department of Revenue documents, with every figure sourced and dated so you can check it. For an unusual transaction, or anything with real money riding on it, talk to the Department or a tax professional.