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The lead-acid battery fee (battery fee) is $1.50 for each new or remanufactured lead-acid battery designed for use in a motor vehicle (on-road or off-road), vessel (boat or yacht), or aircraft sold at retail in Florida. The battery fee is imposed on the retail seller of the battery.
Discretionary sales surtax applies to the first $5,000 of the sales amount on the sale, use, lease, rental, or license to use any item of tangible personal property.
Businesses must register to report and remit the new tire fee, lead-acid battery fee, rental car surcharge, and gross receipts tax.
Are services taxable in Florida? Services in Florida are generally not taxable, with important exceptions: Nonresidential cleaning services. Some labor to real property, including repair labor (fabrication of materials) and labor on commercial and free-standing residential appliances.
Garbage Collection Services Companies * service provider garbage bags and stickers sold specifically for use in the collection of garbage. A separately itemized charge for the use of garbage containers is a charge for the use of tangible property, which is subject to sales tax.
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Discretionary Sales Surtax Rates In addition to the state sales and use tax rate, individual Florida counties may impose a discretionary sales surtax. Discretionary sales surtax rates vary by county. Counties may charge a rate between 0.5% and 2.5%; however, there are some counties that do not impose a surtax.
Discretionary sales surtax, also called a county tax, is imposed by most Florida counties and applies to most transactions subject to sales tax. The selling dealer must collect the surtax in addition to Floridas general sales tax of 6 percent.
Discretionary sales surtax applies to the first $5,000 of the sales amount on the sale, use, lease, rental, or license to use any item of tangible personal property.
Garbage Collection Services Companies * service provider garbage bags and stickers sold specifically for use in the collection of garbage. A separately itemized charge for the use of garbage containers is a charge for the use of tangible property, which is subject to sales tax.
Discretionary Sales Surtax Rates In addition to the state sales and use tax rate, individual Florida counties may impose a discretionary sales surtax. Discretionary sales surtax rates vary by county. Counties may charge a rate between 0.5% and 2.5%; however, there are some counties that do not impose a surtax.

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