State Sales Tax Rates

State Sales Tax Rates Florida State Sales Tax 2014

Florida Sales Tax 2014
Florida State Sales Tax for 2014 Maximum Municipal Sales Tax

6.00%

1.50%

What is the Florida Sales Tax?

The Florida state sales tax is 6%, with a maximum possible sales tax (including local and municipal sales taxes) of 7.5%.

Local governments in Florida are allowed to add a local sales tax of up to 1.5 percent on top of the FL state sales tax for all qualifying sales in their jurisdiction - so the actual sales tax paid on any purchase in Florida can be up to 7.5% depending on location.

Florida levies a sales tax on both the sale and rental of all goods, as well as admission fees, leases of properties, and certain services (including cleaning, pest control, and protective services). Counties in Florida are allowed to charge a "discretionary sales surtax" of up to 1.5%, which is generally used for education or public transit funding, as well as a special 6% "tourist development tax" on rent or lease for most hotels, resorts, condominiums, timeshare resorts, etc. Only the first $5,000 of any purchase is eligible for county sales taxes.

Like some other states, Florida often has sales tax holidays during strategic seasons in order to help boost the economy. A "back to school" tax holiday, exempting most school supplies from sales taxes, is generally declared in August, and the state legislature can declare other tax holidays as they see fit (for example, a June 2007 tax holiday was declared in order to encourage people to buy hurricane preparedness supplies).

What sales are exempt from the Florida Sales Tax?

Florida Sales and Use Tax Rates

Many states set special sales tax rates for certain types of goods like groceries or clothes, and may completely exempt certain transactions from state and local sales taxes. Florida completely exempts unprepared food and groceries, and prescription drugs from the Florida state sales tax.

Florida does not have special sales tax rates for certain types of purchase, a common practice in many states for goods such as food and clothing.Like many other states, Florida levies a special sales tax on prepared food from restaraunts or other locations. The Florida restaraunt sales tax is 9%.

Generally, the Florida sales tax is collected only from the end consumer, or the end user of the product. Customers buying products in bulk, as a business-to-business transaction, or buying with the intent to resell do not have to pay the Florida sales tax if they provide the seller with a Florida Sales Tax Exemption Certificate at the time of purchase. Most states will accept the Uniform Sales and Use Tax Certificate for this purpose, which is available from the Multistate Tax Commission here.

Internet Sales Tax, or tax on purchases made over the internet, is currently a gray area in many states' tax codes. While most states can collect sales tax on internet purchases made within the state (the vendor and consumer are both located in Florida), taxation of interstate internet transactions is much more complicated.

Currently New York, Rhode Island, North Carolina, Colorado, and Illinois have some form of online sales tax that also handles interstate transactions. For details on how Florida handles taxation of online sales, read more about online sales taxes in the United States.

Resources:

[1] Table of state sales taxes on Wikipedia
http://en.wikipedia.org/wiki/Sales_taxes_in_the_United_States#By_jurisdiction

[2] Florida sales tax information on Tax-Rates.org
http://www.tax-rates.org/Florida/sales-tax

[3] Table of state sales, use, and excise taxes by The Tax Foundation
http://www.taxfoundation.org/taxdata/show/245.html

[4] State level taxation resources on IRS.gov
http://www.irs.gov/businesses/small/article/0,,id=99021,00.html