Florida Sales Tax: A Comprehensive Guide
State-Wide Tax Rate
Florida's general state sales tax rate is 6%. However, there are a few exceptions to this rule:
- Retail sales of new mobile homes: 3%
- Amusement machine receipts: 4%
Local Option Sales Tax
In addition to the state sales tax, Florida allows local governments to collect a local option sales tax. The average local rate is 1.75%, but it can vary from 0.5% to 2.5%, depending on the municipality.
Sales and Use Tax and Discretionary Sales Surtax Rates
Sales tax and discretionary sales surtax are calculated on each taxable transaction. The combined rate of state and local sales tax can range from 6.5% to 8.5%.
Effective December 1, 2023
The state sales tax rate on the total rent charged for renting or leasing will be reduced to 5%. This change will apply to all leases and rentals entered into on or after December 1, 2023.
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